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3,300 | 47 As regards, first of all, the judicial annulment of certain plans that had been adopted and the technical difficulties attributable to the remoteness or complex geography of certain departments or regions, suffice it to recall that, according to settled case-law, a Member State may not plead internal circumstances, such as difficulties of implementation which emerge at the stage when a Community measure is put into effect, to justify a failure to comply with obligations and time-limits laid down by Community law (see, inter alia, Commission v Greece, cited above, paragraph 70). | 46 Accordingly, providing access to roads on payment of a toll constitutes a supply of services for consideration within the meaning of Article 2(1) of the Sixth Directive. | 0 |
3,301 | 77 Next, it is necessary to consider whether the exclusive right granted to the three undertakings is necessary for them to be able to perform the task of general economic interest which has been assigned to them under economically acceptable conditions (see Corbeau, cited above, paragraphs 14 and 16, and Brentjens', cited above, paragraph 107). | 45. Although the Member States are generally responsible for fixing the use-by date of products covered by Directive 92/46, they must refrain from taking any measures liable seriously to compromise achievement of the result prescribed by the directive. | 0 |
3,302 | 9. It is necessary, first of all, to point out that it is settled case-law that the exemptions provided for in Article 13 of the Sixth Directive constitute independent concepts of Community law whose purpose is to avoid divergences in the application of the VAT system as between one Member State and another (see, inter alia, Case C‑349/96 CPP [1999] ECR I‑973, paragraph 15, and Case C-8/01 Taksatorringen [2003] ECR I‑13711, paragraph 37, and the case-law cited). | 83. The inclusion of an organisation on a list annexed to Common Position 2001/931 is thus, as the Advocate General observes in point 95 of her Opinion, a strong indication that it either is a terrorist organisation or is suspected to be such an organisation. Such a circumstance must thus necessarily be taken into account by the competent national authorities when they must, as a first step, determine whether the organisation in question has committed terrorist acts. | 0 |
3,303 | 17. In that regard, it must be recalled that, in accordance with settled case-law of the Court, in order to determine whether a body making a reference is a ‘court or tribunal’ for the purposes of Article 267 TFEU, the Court takes account of a number of factors, such as whether the body is established by law, whether it is permanent, whether its jurisdiction is compulsory, whether its procedure is inter partes , whether it applies rules of law and whether it is independent (see, inter alia, the judgments in Miles and Others, C‑196/09, EU:C:2011:388, paragraph 37 and case-law cited, and Belov , C‑394/11, EU:C:2013:48, paragraph 38). | 42 It must be observed that the conditions for taking up and pursuing regulated professions have been the subject of Council Directive 92/51/EEC of 18 June 1992 on a second general system for the recognition of professional education and training to supplement Directive 89/48/EEC (OJ 1992 L 209, p. 25) and Commission Directive 95/43/EC of 20 July 1995 (OJ 1995 L 184, p. 21), which amended Annexes C and D to Directive 92/51. | 0 |
3,304 | 38 It follows from the Court's case-law that the general prohibition of all discrimination on grounds of nationality laid down by Article 6 of the Treaty applies independently only to situations governed by Community law for which the Treaty lays down no specific non-discrimination rules (Case 305/87 Commission v Greece [1989] ECR 1461, paragraphs 12 and 13, Case C-1/93 Halliburton Services [1994] ECR I-1137, paragraph 12, Royal Bank of Scotland, cited above, paragraph 20, and Baars, cited above, paragraph 23). | 34. It is common ground that the lessee is empowered to dispose of the fuel as if he were the owner of that property. He obtains the fuel directly at filling stations and Auto Lease does not at any time have the right to decide in what way the fuel must be used or to what end. | 0 |
3,305 | 21. In that regard, it is important to recall that, according to consistent case-law, the provisions of directives must be implemented with unquestionable binding force, and the specificity, precision and clarity necessary to satisfy the requirements of legal certainty (see, in particular, Case C-159/99 Commission v Italy [2001] ECR I-4007, paragraph 32). The principle of legal certainty requires appropriate publicity for the national measures adopted pursuant to Community rules in such a way as to enable the persons concerned by such measures to ascertain the scope of their rights and obligations in the particular area governed by Community law (see Case C-313/99 Mulligan and Others [2002] ECR I-5719, paragraphs 51 and 52). | 86. Next, as regards, the criterion of ‘a fairly large number of people’, this is intended to indicate that the concept of public encompasses a certain de minimis threshold, which excludes from the concept groups of persons which are too small, or insignificant. | 0 |
3,306 | 32. In this connection, it must be recalled that those criteria, such as the expectations of a typical consumer, to which the Commission refers, are intended to protect the functioning of the VAT system in the light of the diversity of commercial operations. However, the Court itself has acknowledged that it is impossible to give exhaustive guidance on that issue ( CPP , paragraph 27) and pointed out that it is necessary to take into account all the circumstances in which the transaction at issue takes place ( CPP , paragraph 28; Levob Verzekeringen and OV Bank , paragraph 19, and Case C‑425/06 Part Service [2008] ECR I‑897, paragraph 54). | 5 IT FOLLOWS FROM THE ABOVE-MENTIONED JUDGMENT THAT ARTICLE 78 OF REGULATION NO 1408/71 MAY NOT BE INTERPRETED IN SUCH A WAY AS TO DEPRIVE THE ORPHANS OF A DECEASED WORKER WHO HAS BEEN SUBJECT TO THE LEGISLATION OF MORE THAN ONE MEMBER STATE OF THE BENEFITS ACQUIRED UNDER THE LEGISLATION OF A SINGLE MEMBER STATE IF THEY ARE HIGHER THAN THE BENEFITS GRANTED BY THE MEMBER STATE TO WHOSE TERRITORY THE ORPHANS ' RESIDENCE HAS BEEN TRANSFERRED .
| 0 |
3,307 | 57 The purpose of Article 26 of the Staff Regulations is to ensure that decisions taken by the appointing authority concerning the administrative status and career of the official concerned are not based on matters concerning his conduct which are not included in his personal file and have not been communicated to him (see Case 88/71 Brasseur v Parliament [1972] ECR 499, paragraph 11; Case 233/85 Bonino v Commission [1987] ECR 739, paragraph 11; and Case 140/86 Strack v Commission [1987] ECR 3939, paragraph 7). | 21. That being said, discrimination can arise only through the application of different rules to comparable situations or the application of the same rule to different situations (see, inter alia, judgments in Schumacker , C‑279/93, EU:C:1995:31, paragraph 30, and Talotta , C‑383/05, EU:C:2007:181, paragraph 18). | 0 |
3,308 | 57. According to the Court’s settled case-law, given their nature and purpose, the WTO agreements are not in principle among the rules in the light of which the Court of Justice is to review the legality of measures adopted by the European Union institutions. It is only where the European Union intends to implement a particular obligation assumed in the context of the WTO or where the European Union measure refers expressly to specific provisions of the WTO agreements that the Court can review the legality of the measure at issue in the light of the WTO rules (see Case C-377/02 Van Parys [2005] ECR I-1465, paragraphs 39 and 40, and judgment of 10 November 2011 in Joined Cases C-319/10 and C-320/10 X and X , paragraph 35). | 21. For instance, according to Article 1(1) of the directive, it concerns the legal protection of databases ‘in any form’. | 0 |
3,309 | 21. In that respect, the Court has pointed out that Directive 85/374 seeks to achieve, in the matters regulated by it, complete harmonisation of the laws, regulations and administrative provisions of the Member States ( Skov and Bilka , paragraph 23 and the case-law cited). | 32. In light of those considerations, the reply to the question referred must be that subheading 1212 99 80 of the CN must be interpreted as meaning that shelled pumpkin seeds which have lost their ability to germinate and which are intended for use in the baking industry come under that subheading.
Costs | 0 |
3,310 | 42
Pursuant to Article 169(a) of Directive 2006/112, the right to deduct therefore depends on whether that right exists where all of those transactions are carried out within the territory of the same Member State (see, by analogy, judgment of 22 December 2010, RBS Deutschland Holdings, C‑277/09, EU:C:2010:810, paragraph 32). The Court has held, in that regard, that the right to deduct may be applied regardless of whether or not the output transaction is subject to a payment of VAT in other Member States (see also, by analogy, judgment of 22 December 2010, RBS Deutschland Holdings, C‑277/09, EU:C:2010:810, paragraph 41). | 21 It must be stressed that in this case the document which instituted the proceedings is constituted by the combination of the order to pay and the application. The decreto ingiuntivo is just a form which to be comprehensible must be read with the application. Conversely, service of the application alone would not enable the defendant to decide whether to defend the action since, without the decreto ingiuntivo, he would not know whether the court had granted or refused the application. Moreover, the requirement for joint service of the decreto ingiuntivo and the application is confirmed by Article 643 of the CPC, according to which it marks the start of the proceedings. | 0 |
3,311 | 26. Those findings were intended to explain to what extent absences from the host Member State during the period referred to in Article 28(3)(a) of Directive 2004/38 prevent the person concerned from enjoying the enhanced protection provided for in that provision and were based on the prior finding of fact that that provision makes no reference to any circumstances which are capable of interrupting the 10-year period of residence needed to acquire the right to that protection (see, to that effect, Tsakouridis , paragraphs 22 and 29). | 30. Where a legal situation does not fall within the scope of Union law, the Court has no jurisdiction to rule on it and any Charter provisions relied upon cannot, of themselves, form the basis for such jurisdiction (see, to that effect, Åkerberg Fransson EU:C:2013:105, paragraph 22; and the orders in Sociedade Agrícola e Imobiliária da Quinta de S. Paio EU:C:2013:810, paragraph 20; Joined Cases C‑614/12 and C‑10/13 Dutka and Sajtos EU:C:2014:30, paragraph 15; and Case C‑332/13 Weigl EU:C:2014:31, paragraph 14). | 0 |
3,312 | 45. If it were otherwise, the Commission could avoid review by the Community judicature simply by failing to adhere to such formal requirements. It is apparent from the case-law that, as the European Community is a community based on the rule of law in which its institutions are subject to judicial review of the compatibility of their acts with the EC Treaty, the procedural rules governing actions brought before the Community courts must be interpreted in such a way as to ensure, wherever possible, that those rules are implemented in such a way as to contribute to the attainment of the objective of ensuring effective judicial protection of an individual’s rights under Community law (see, to that effect, Case C-50/00 P Unión de Pequeños Agricultores v Council [2002] ECR I-6677, paragraph 44; Case C-229/05 P PKK and KNK v Council [2007] ECR I-439, paragraph 109; and Case C-432/05 Unibet [2007] ECR I-2271, paragraphs 37 and 44). | 36 The file and the pleadings show that the crucial point is whether Protocol No 2 is intended only to clarify the limitation of the effects in time of the Barber judgment, as set out above, or whether it has wider scope. | 0 |
3,313 | 46. According to settled case-law of the Court, for a measure to be categorised as aid within the meaning of Article 107(1) TFEU, all the conditions set out in that provision must be fulfilled (see judgment in Commission v Deutsche Post , C‑399/08 P, EU:C:2010:481, paragraph 38 and the case-law cited). | 55. In that regard, the Court considers that the restrictive measure at issue in the main proceedings goes beyond what is necessary to attain the essential part of the objectives pursued where:
– the non-resident subsidiary has exhausted the possibilities available in its State of residence of having the losses taken into account for the accounting period concerned by the claim for relief and also for previous accounting periods, if necessary by transferring those losses to a third party or by offsetting the losses against the profits made by the subsidiary in previous periods, and
– there is no possibility for the foreign subsidiary’s losses to be taken into account in its State of residence for future periods either by the subsidiary itself or by a third party, in particular where the subsidiary has been sold to that third party. | 0 |
3,314 | 56. Given the reference to ‘acts’ in general, the subject matter of those limbs of Article 263 is any European Union act which produces binding legal effects (see, to that effect, Case 60/81 IBM v Commission [1981] ECR 2639, paragraph 9; Case C‑521/06 P Athinaïki Techniki v Commission [2008] ECR I‑5829, paragraph 29; Case C-322/09 P NDSHT v Commission [2010] ECR I‑11911, paragraph 45; and Joined Cases C‑463/10 P and C‑475/10 P Deutsche Post v Commission [2011] ECR I‑9639, paragraphs 36 to 38). That concept therefore covers acts of general application, legislative or otherwise, and individual acts. The second limb of the fourth paragraph of Article 263 TFEU specifies that if the natural or legal person who brings the action for annulment is not a person to whom the contested act is addressed, the admissibility of the action is subject to the condition that the act is of direct and individual concern to that person. | 19 Notaries prepare a monthly statement of the monies received in payment of their charges. From the total amount thus obtained, the percentage amounts payable to the notary and the members of his staff are deducted. The balance is paid to the Cofre dos Conservadores, Notários e Funcionários de Justiça (Fund for Registrars, Notaries and Officers of the Ministry of Justice; hereinafter `the Fund'). | 0 |
3,315 | 27. The Court has already held in Case 46/86 Romkes [1987] ECR 2671, paragraph 17, and confirmed in a series of judgments delivered in 1992, that the requirement of relative stability must be understood as meaning that each Member State is to retain a fixed percentage when fishing opportunities are distributed. The Court added that the distribution formula originally laid down taking account of the quantities taken on average by the fleets of the various Member States during the period from 1973 to 1978 will continue to apply as long as an amending regulation has not been adopted according to the procedure which was followed for Regulation No 170/83 (see, inter alia, Romkes , paragraph 6; Case C‑70/90 Spain v Council [1992] ECR I‑5159, paragraph 15; Case C‑71/90 Spain v Council [1992] ECR I‑5175, paragraph 15; and C‑73/90 Spain v Council [1992] ECR I‑5191, paragraph 28). | 8. À cet égard, il convient de rappeler que, selon une jurisprudence constante, l’existence d’un manquement doit être appréciée en fonction de la situation de l’État membre telle qu’elle se présentait au terme du délai fixé dans l’avis motivé et que les changements intervenus par la suite ne sauraient être pris en compte par la Cour (voir, notamment, arrêts du 20 mai 2010, Commission/Espagne, C‑158/09, point 7, et du 24 juin 2010, Commission/Grèce, C‑478/09, point 9). | 0 |
3,316 | 27. Second, the Court has already ruled that the disadavantages which could arise from the parallel exercise of tax competences by different Member States, to the extent that such an exercise is not discriminatory, do not constitute restrictions prohibited by the EC Treaty (see, to that effect, Kerckhaert and Morres , paragraphs 19, 20 and 24, and Orange European Smallcap Fund , paragraphs 41, 42 and 47). | 59. The Court has allowed certain exceptions to rules adopted on grounds of the protection of health, but these were limited in time and scope (see Case C‑531/06 Commission v Italy [2009] ECR I‑0000, paragraph 73). | 0 |
3,317 | 19
In those circumstances, the review by the EU judicature of such a process is necessarily restricted. It is limited to determining whether the rules governing procedure and the requirement for a statement of reasons have been complied with, whether the facts are accurately stated and whether there has been any manifest error of assessment or any misuse of powers (see, to that effect, judgment of 12 October 2016, Land Hessen v Pollmeier Massivholz, C‑242/15 P, not published, EU:C:2016:765, paragraph 28). | 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 |
3,318 | 71. In this connection, it should be noted that, subject to the exceptions permitted under Article 13 of Directive 95/46, all processing of personal data must comply, first, with the principles relating to data quality set out in Article 6 of the directive and, secondly, with one of the criteria for making data processing legitimate listed in Article 7 of the directive (see Österreichischer Rundfunk and Others EU:C:2003:294, paragraph 65; Joined Cases C‑468/10 and C‑469/10 ASNEF and FECEMD EU:C:2011:777, paragraph 26; and Case C‑342/12 Worten EU:C:2013:355, paragraph 33). | 63. In addition, the applicant Member State may, in order to justify maintaining such derogating national provisions, put forward the fact that its assessment of the risk to public health is different from that made by the Community legislature in the harmonisation measure. In the light of the uncertainty inherent in assessing the public health risks posed by, inter alia , the use of food additives, divergent assessments of those risks can legitimately be made, without necessarily being based on new or different scientific evidence. | 0 |
3,319 | 53. It follows that, as the Court has previously held, point 13 of the Guidelines on the method of setting fines pursues the objective of adopting, as the starting point for the setting of the fine imposed on an undertaking, an amount which reflects the economic significance of the infringement and the relative size of the undertaking’s contribution to it. Consequently, while the concept of the value of sales referred to in point 13 of those guidelines admittedly cannot extend to encompassing sales made by the undertaking in question which do not fall within the scope of the alleged cartel, it would, however, be contrary to the goal pursued by that provision if that concept were to be understood as applying only to turnover achieved by the sales in respect of which it is established that they were actually affected by that cartel (judgments in Team Relocations and Others v Commission , C‑444/11 P, EU:C:2013:464, paragraphs 76 and 88, and Guardian Industries and Guardian Europe v Commission , C‑580/12 P, EU:C:2014:2363, paragraph 57). | 57. It follows that point 13 of the 2006 Guidelines pursues the objective of adopting, as the starting point for the calculation of the fine imposed on an undertaking, an amount which reflects the economic significance of the infringement and the relative size of the undertaking’s contribution to it. Consequently, while the concept of the value of sales referred to in point 13 of those guidelines admittedly cannot extend to encompassing sales made by the undertaking in question which do not fall within the scope of the alleged cartel, it would, however, be contrary to the goal pursued by that provision if that concept were to be understood as applying only to turnover achieved by the sales in respect of which it is established that they were actually affected by that cartel ( Team Relocations and Others v Commission , C‑444/11 P, EU:C:2013:464, paragraph 76). | 1 |
3,320 | 24. In that regard, it is sufficient to point out that, in accordance with settled case-law, the Court has jurisdiction to rule on questions referred by the national court even where the facts of the proceedings before that court fall outside the scope of EU law, provided that, in regulating situations not covered by EU law, the domestic legislation has adopted the same solutions as those adopted under EU law. The Court has consistently held that the legal order of the European Union clearly has an interest in ensuring that, in order to forestall future divergences of interpretation, every provision of EU law is interpreted uniformly, irrespective of the circumstances in which that provision is to apply (see, to that effect, inter alia, Case C‑130/95 Giloy [1997] ECR I‑4291, paragraphs 19 to 28; Case C‑267/99 Adam [2001] ECR I‑7467, paragraphs 23 to 29; Case C‑43/00 Andersen og Jensen [2002] ECR I‑379, paragraphs 15 to 19; Case C‑3/04 Poseidon Chartering [2006] ECR I‑2505, paragraphs 14 to 19; and Case C-205/09 Eredics and Sápi [2010] ECR I-0000, paragraph 33). | 19. In those circumstances, and as Advocate General Geelhoed proposed in points 13 to 16 of his Opinion, the Court should reply to the questions referred.
The questions referred for a preliminary ruling | 1 |
3,321 | 21 The organisation of trade fairs is an economic activity falling within the chapter of the Treaty dealing with the right of establishment when that activity is carried on by a national of one Member State in another Member State on a stable and continuous basis from a principal or secondary establishment in the latter Member State and within the chapter of the Treaty dealing with services when it is carried on by a national of one Member State who moves to another Member State in order to carry on that activity on a temporary basis (see, to that effect, Case C-55/94 Gebhard, [1995] ECR I-4165, paragraphs 25 and 26). | 32 The answer to the second and third questions must therefore be that the limitation of the effects in time of the Barber judgment does not apply to the right to join an occupational pension scheme and that, in this context, there is no scope for any analogous limitation.
The fourth question | 0 |
3,322 | 18 In its judgment in Case C-396/92 Bund Naturschutz in Bayern and Others v Freistaat Bayern [1994] ECR I-3717, the Court has already ruled that Article 12(1) of the directive must be interpreted as not permitting a Member State which has transposed the directive into national law after 3 July 1988, the deadline for transposition, to waive, by a transitional provision, for projects in respect of which the consent procedure was already initiated before the entry into force of the national law transposing the directive, but after 3 July 1988, the obligations concerning the environmental impact assessment required by the directive (see also, to this effect, Case C-431/92 Commission v Germany [1995] ECR I-2189, paragraph 28, Case C-81/96 Gedeputeerde Staten van Noord-Holland [1998] ECR I-3923, paragraphs 23 to 28, and Case C-301/95 Commission v Germany [1998] ECR I-6135, paragraph 29). | 5. Scott Paper Company is an American company engaged in the manufacture of paper for sanitary and household use. To enable the construction of a manufacturing plant in France, Bouton Brochard Scott SA – of which Scott SA (‘Scott’), a French subsidiary of the American company, is the successor in title – acting together with the Departément du Loiret and the City of Orléans in accordance with an agreement dated 12 September 1987, entrusted the task of carrying out all the studies and work necessary for the development of the land required for that factory (a plot of approximately 68 hectares) to the Société d’économie mixte pour l’équipement du Loiret (‘Sempel’). | 0 |
3,323 | 53. It follows that all the international commitments challenged in this action must be assessed in relation to the provisions of Community law cited by the Commission in support of this action (see, to that effect, Commission v Denmark , paragraphs 36 to 42; Commission v Sweden , paragraphs 34 to 40; Commission v Finland , paragraphs 36 to 42; Commission v Belgium , paragraphs 47 to 53; Commission v Luxembourg , paragraphs 42 to 48, and Commission v Austria , paragraphs 46 to 52). | 35 Next, it is in the interest of efficient arbitration proceedings that review of arbitration awards should be limited in scope and that annulment of or refusal to recognise an award should be possible only in exceptional circumstances. | 0 |
3,324 | 32. However, 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 (PreussenElektra , paragraph 39, and Canal Satélite Digital , paragraph 19). The spirit of cooperation which must prevail in preliminary ruling proceedings requires the national court for its part to have regard to the function entrusted to the Court of Justice, which is to contribute to the administration of justice in the Member States and not to give opinions on general or hypothetical questions (Bosman , paragraph 60, and C-451/99 Cura Anlagen [2002] ECR I-3193, paragraph 26). | Toutefois, s’agissant d’une décision qui s’appuie de manière exclusive sur la présomption d’exercice effectif d’une influence déterminante, la Commission est en tout état de cause, sous peine de rendre cette présomption, dans les faits, irréfragable, tenue d’exposer de manière adéquate les raisons pour lesquelles les éléments de fait et de droit invoqués n’ont pas suffi à renverser ladite présomption (arrêts du 29 septembre 2011, Elf Aquitaine/Commission, C‑521/09 P, EU:C:2011:620, point 153, ainsi que du 10 avril 2014, Areva e.a./Commission, C‑247/11 P et C‑253/11 P, EU:C:2014:257, point 35). | 0 |
3,325 | 49. It follows that, in the absence of harmonisation of national mechanisms for enforcement under EU law, and the role assigned to notaries within it, it is for the national legal order of each Member State to establish such rules, in accordance with the principles of procedural autonomy, provided, however, that those rules are not less favourable than those governing similar domestic law (principle of equivalence) and that they do not make it excessively difficult or impossible in practice to exercise the rights conferred by EU law (principle of effectiveness) (see, to that effect, judgments in Aziz , C‑415/11, EU:C:2013:164, paragraph 50; Pohotovosť , C‑470/12, EU:C:2014:101, paragraph 46; and Kušinová , C‑34/13, EU:C:2014:2189, paragraph 50). | 29 According to Directives 90/425 and 89/662, the Commission's power to adopt safeguard measures is justified by the fact that a zoonosis, disease or other cause is likely to constitute a serious hazard. | 0 |
3,326 | 20
As the Commission challenges that view by its line of argument set out in paragraph 13 of the present judgment, it should be pointed out that, in the case of an interpretation of national law by the General Court, the Court of Justice has jurisdiction, on appeal, only to determine whether that law was distorted, and the distortion must be obvious from the documents on its file (see, to that effect, judgments of 5 July 2011, Edwin v OHIM, C‑263/09 P, EU:C:2011:452, paragraph 53, and of 3 April 2014, France v Commission, C‑559/12 P, EU:C:2014:217, paragraphs 79 and 80 and the case-law cited). | 33. Regulation No 1782/2003 establishes, inter alia, pursuant to Article 1 thereof, common rules on the subject of direct payments under financial support schemes relating to the CAP, income aid to farmers (single payment scheme) and simplified and transitory income aid for farmers of the new Member States (single area payment scheme). | 0 |
3,327 | 89. It is also settled law that, in the exercise of its powers of unlimited jurisdiction, the General Court cannot, through mechanical recourse to an arithmetical formula based only on the turnover of the undertaking concerned, divest itself of its own power of assessment as regards the setting of fines (see, to that effect, inter alia, Joined Cases 100/80 to 103/80 Musique Diffusion française and Others v Commission [1983] ECR 1825, paragraph 121; Case C‑283/98 P Mo och Domsjö v Commission [2000] ECR I‑9855, paragraph 47; and Dansk Rørindustri and Others v Commission , paragraph 243). | 47 Admittedly, the Commission cannot, by a mechanical recourse to arithmetical formulae alone, divest itself of its own power of assessment. However, it may in its decision give reasons going beyond the requirements set out in paragraph 44 of this judgment, in particular by indicating the figures which, especially in regard to the desired deterrent effect, influenced the exercise of its discretion when setting the fines imposed on a number of undertakings which participated, in different degrees, in the infringement. | 1 |
3,328 | 52
Freedom of establishment, which Article 49 TFEU grants to European Union nationals, includes the right for them to take up and pursue activities as self‑employed persons and to set up and manage undertakings under the conditions laid down for its own nationals by the law of the Member State where such establishment is effected. It entails, in accordance with Article 54 TFEU, for companies or firms formed in accordance with the law of a Member State and having their registered office, central administration or principal place of business within the European Union, the right to exercise their activity in the Member State concerned through a subsidiary, a branch or an agency (judgment of 17 July 2014, Nordea Bank Danmark, C‑48/13, EU:C:2014:2087, paragraph 17 and the case-law cited). | 32 It need merely be pointed out, as the Commission has done without being contradicted, that the appellant was entitled to put forward at the hearing any observations on those documents which it considered necessary or to request an adjournment of the hearing to enable it to analyse the Commission's reply, but did not do so. In those circumstances, the appellant cannot, in an appeal, rely on a procedural safeguard which it had already waived. | 0 |
3,329 | 57. Moreover, applying the rules of interpretation set out in paragraph 22 above (see, inter alia, Case C‑473/08 Eulitz [2010] ECR I‑907, paragraph 42 and the case‑law cited), the Court has held, in relation to the concept of ‘organisations recognised as charitable by the Member State concerned’ as referred to in Article 13A(1)(g) of the Sixth Directive, that that concept is in principle sufficiently broad to encompass natural persons and private profit-making entities (see Case C‑216/97 Gregg [1999] ECR I‑4947, paragraph 17; Hoffmann , paragraph 24; Kingscrest Associates and Montecello , paragraphs 35 and 47; and Case C‑492/08 Commission v France [2010] ECR I‑5471, paragraphs 36 and 37). | 29
An EU interest in the uniform interpretation of the concepts of ‘works of construction’ and ‘single transaction that may be characterised as works of construction’, in order to forestall future differences in interpretation, is indeed conceivable. | 0 |
3,330 | 25
At paragraph 34 of that judgment, the Court therefore interpreted Article 1(3) of Directive 89/665 as meaning that an action for review by a tenderer whose bid has been unsuccessful cannot be declared inadmissible as a consequence of the examination of the preliminary plea of inadmissibility raised in the counterclaim filed by the successful tenderer, in the absence of a ruling as to whether the contract specifications are met by both the bids submitted. | 39. In the context of the substantial diminution of the species of fish observed by the Council and the Commission, it must be held, first of all, that the Council has not infringed the principle of relative stability by fixing a recent reference period covering several years in respect of the first allocation of quotas for certain species in the North Sea and the Baltic Sea. As is clear from paragraph 42 of the judgment in Case C-120/99 Italy v Council [2001] ECR I-7997, the Community legislature has a high degree of flexibility in that area. | 0 |
3,331 | 43. According to established case-law, in proceedings under Article 234 EC, which is based on a clear separation of functions between the national courts and the Court of Justice, any assessment of the facts in the case is a matter for the national court before which the dispute has been brought, and which must assume responsibility for the subsequent judicial decision, to determine in the light of the particular circumstances of the case both the need for a preliminary ruling in order to enable it to deliver judgment and the relevance of the questions which it submits to the Court (see Case C-415/93 Bosman [1995] ECR I-4921, paragraph 59; Case C‑208/05 ITC [2007] ECR I-181, paragraph 48; and Case C-305/05 Ordre des barreaux francophones et germanophone and Others [2007] ECR I‑5305, paragraph 18). | 18. According to settled case-law, the procedure established in Article 234 EC rests on a clear separation of functions between the national courts and the Court of Justice, with the result that it is solely for the national court before which the dispute has been brought, and which must assume responsibility for the subsequent judicial decision, to determine in the light of the particular circumstances of the case both the need for a preliminary ruling in order to enable it to deliver judgment and the relevance of the questions which it submits to the Court (see Case C‑448/01 EVN and Wienstrom [2003] ECR I‑14527, paragraph 74, and Case C‑145/03 Keller [2005] ECR I‑2529, paragraph 33). | 1 |
3,332 | 24. However, the Court does have jurisdiction to give the national court full guidance on the interpretation of European Union law in order to enable it to determine the issue of compatibility of a national measure with that law for the purposes of deciding the case before it (see Enirisorse , paragraph 24, and Transportes Urbanos y Servicios Generales , paragraph 23). In the area of State aid, the Court has jurisdiction, inter alia, to give the national court guidance on interpretation in order to enable it to determine whether a national measure may be classified as State aid under European Union law (see, to that effect, in particular, Case C‑53/00 Ferring [2001] ECR I‑9067, paragraph 29; Enirisors e, paragraphs 25 and 51; Servizi Ausiliari Dottori Commercialisti , paragraphs 54 and 72; Case C‑206/06 Essent Netwerk Noord and O thers [2008] ECR I‑5497, paragraph 96; and Case C‑222/07 UTECA [2009] ECR I-1407, paragraphs 41 and 47). | 58. It should be borne in mind that the principal objective of the Community rules in the field of public procurement is the free movement of services and the opening-up to undistorted competition in all the Member States (see, to that effect, Case C‑26/03 Stadt Halle and RPL Lochau [2005] ECR I-1, paragraph 44). | 0 |
3,333 | 60. According to that judgment, the application to products from other Member States of national provisions restricting or prohibiting, within the Member State of importation, certain selling arrangements is not such as to hinder trade between Member States so long as, first, those provisions apply to all relevant traders operating within the national territory and, second, they affect in the same manner, in law and in fact, the marketing of domestic products and of those from other Member States. The reason is that the application of such provisions is not such as to prevent access by the latter to the market of the Member State of importation or to impede such access more than it impedes access by domestic products (Case C-384/93 Alpine Investments [1995] ECR I-1141, paragraph 37). | 129. Or, il convient de souligner, d’une part, que les régimes fiscaux litigieux n’ont pas été notifiés à la Commission en vertu de l’article 88, paragraphe 3, CE. Dès lors, si la Commission est certes tenue d’agir dans un délai raisonnable dans le cadre d’une procédure d’examen d’aides d’État et si elle n’est pas autorisée à perpétuer un état d’inaction pendant la phase préliminaire d’examen (voir arrêts du 17 juillet 2008, Athinaïki Techniki/Commission, C‑521/06 P, Rec. p. I‑5829, point 40, ainsi que Diputacion Foral de Vizcaya e.a./Commission, précité, point 155), elle n’était pas soumise, en l’espèce, en l’absence de notification des régimes fiscaux litigieux, à la règle du délai d’examen de deux mois prévu à l’article 4, paragraphe 5, du règlement n° 659/1999 et dont l’origine se trouve dans l’arrêt du 11 décembre 1973, Lorenz (120/73, Rec. p. 1471). | 0 |
3,334 | 28 It is to be noted, at the outset, that the provisions of the Treaty relating to the freedom to provide services, and the rules adopted for their implementation, are not applicable to situations which do not present any link to any of the situations envisaged by Community law (see, to that effect, among others, Case C-97/98 Jägerskiöld [1999] ECR I-7319, paragraphs 42 to 45). | 55. In that connection, it is apparent from the case-law of the Court that, where facts from which it may be inferred that there has been discrimination within the meaning of that directive have been established, the effective application of the principle of equal treatment then requires that the burden of proof should fall on the defendants concerned, who must prove that there has been no breach of that principle (see, to that effect, Case C‑303/06 Coleman [2008] ECR I‑5603, paragraph 54). | 0 |
3,335 | 30 However, considerations of social policy, of State organisation, of ethics, or even the budgetary concerns which influenced, or may have influenced, the establishment of a scheme by the national legislature cannot prevail if the pension concerns only a particular category of workers, if it is directly related to the period of service and if its amount is calculated by reference to the civil servant's last salary. The pension paid by the public employer is in that case entirely comparable to that paid by a private employer to his former employees (Beune, paragraph 45). | 59. Third, as regards the informed user’s level of attention, it should be noted that, although the informed user is not the well-informed and reasonably observant and circumspect average consumer who normally perceives a design as a whole and does not proceed to analyse its various details (see, by analogy, Case C‑342/97 Lloyd Schuhfabrik Meyer [1999] ECR I‑3819, paragraphs 25 and 26), he is also not an expert or specialist capable of observing in detail the minimal differences that may exist between the designs in conflict. Thus, the qualifier ‘informed’ suggests that, without being a designer or a technical expert, the user knows the various designs which exist in the sector concerned, possesses a certain degree of knowledge with regard to the features which those designs normally include, and, as a result of his interest in the products concerned, shows a relatively high degree of attention when he uses them. | 0 |
3,336 | 55. However, inasmuch as the provisions of Article 9 of Directive 96/61 and of the IPPC Directive to which the first question relates have the same wording and must therefore be interpreted in the same way (see Case C-513/99 Concordia Bus Finland [2002] ECR I‑7213, paragraph 91, and Case C-331/04 ATI EAC e Viaggi di Maio and Others [2005] ECR I‑10109, paragraph 20), the Court can give a proper answer to the questions by referring only to the consolidated version of those provisions.
Question 1 | Or, le Tribunal a, au point 67 de l’arrêt attaqué, relevé le caractère subsidiaire de l’analyse relative à ladite qualification
en précisant, à bon droit, que, dans l’hypothèse où les autorités allemandes n’auraient pas commis une erreur manifeste d’appréciation
en retenant une telle qualification, ce fait n’entraînerait pas à lui seul l’annulation de la décision litigieuse. En effet,
pour prononcer une telle annulation, encore faudrait-il que les versements de contributions pour le maintien d’une réserve
de capacités en cas d’épizootie n’aient pas constitué un avantage économique pour la ZT, au sens des conditions dégagées dans
l’arrêt Altmark Trans et Regierungspräsidium Magdeburg (C‑280/00, EU:C:2003:415). | 0 |
3,337 | It must also be stated, with respect to, in particular, the argument that the General Court failed to take into consideration
the differentiation between leasing companies and certain investors, that the reasoning followed by the General Court, in
paragraphs 91 to 101 of the judgment under appeal, necessarily implies the rejection of the arguments put forward by the appellant.
Since the General Court is not required to reply exhaustively to each of the arguments put forward before it by the parties,
it cannot be criticised of not having stated reasons for its findings (see, to that effect, the judgment in Gogos v Commission, C‑583/08 P, EU:C:2010:287, paragraph 30 and the case-law cited). | 68. Il appartient dès lors au juge communautaire, contrairement à ce que soutient le Parlement, de prononcer, le cas échéant, à l’encontre d’une institution une condamnation au versement d’une somme à laquelle le requérant a droit en vertu du statut ou d’un autre acte juridique. | 0 |
3,338 | 98. The statement of reasons required by Article 253 EC must explain clearly and unambiguously the reasoning followed by the Community authority which has adopted the contested act, so as to enable interested parties to take cognisance of the justifications for the measure for the purpose of defending their rights and to enable the courts to exercise their powers of review (Spain v Commission , paragraph 82). | 128 Here, the nationality clauses do not concern specific matches between teams representing their countries but apply to all official matches between clubs and thus to the essence of the activity of professional players. | 0 |
3,339 | 62. It is clear from the observations of the Austrian Government that there exist in the Länder, such as the Land of Corinthia, agglomerations which may be perceived by chimney sweeps to be more profitable and, therefore, more attractive, such as those located in urban areas. Conversely, other parts of national territory may be considered less attractive, such as geographically isolated or otherwise disadvantaged areas (see, by analogy, judgment in Blanco Pérez and Chao Gómez , C‑570/07 and C‑571/07, EU:C:2010:300, paragraph 72). | 33. À cet égard, il convient de relever que, ainsi qu’il ressort de l’article 1 er de la directive IPPC, le législateur de l’Union a imposé aux États membres des obligations, au rang desquelles figurent celles prévues à l’article 5, paragraphe 1, de cette directive, afin qu’un niveau élevé de protection de l’environnement considéré dans son ensemble puisse être atteint. Il en résulte que seule une exécution complète et conforme, par les États membres, des obligations mises à leur charge par ladite directive permettra d’atteindre cet objectif de protection. | 0 |
3,340 | 81
Thus, it is following a schematic interpretation of the relevant EU rules that the Court of Justice interpreted those rules as meaning that, as from 2000, the Commission is required to comply with a legal time limit when adopting a decision on financial corrections (see judgments of 4 September 2014, Spain v Commission, C‑192/13 P, EU:C:2014:2156, paragraphs 56 to 82, and of 4 September 2014, Spain v Commission, C‑197/13 P, EU:C:2014:2157, paragraphs 56 to 82). | 24 THIS SINGLE DISTINCTION CANNOT JUSTIFY A MORE RESTRICTIVE INTERPRETATION OF THE SCOPE OF THE FREEDOM TO BE ENSURED . | 0 |
3,341 | 79
As regards the alleged necessity of indicating as a legal basis in the contested decision not only Article 91(1)TFEU but also the second situation referred to in Article 216(1) TFEU, it must be recalled that, in accordance with settled case-law, the obligation under Article 296 TFEU to state reasons requires that all of the measures concerned should contain a statement of the reasons which led the institution concerned to adopt them, in order that the Court can exercise its power of review and that the Member States and the third parties concerned may know the conditions under which the EU institutions have applied the FEU Treaty (judgment of 1 October 2009, Commission v Council, C‑370/07, EU:C:2009:590, paragraph 37 and the case-law cited). | 55
In this regard, as the Advocate General observed in points 67 to 69 of his Opinion, in the event that goods liable to import duties are removed from customs supervision in a free zone and are no longer located in that zone, it should, in principle, be presumed that they have entered the economic network of the European Union. | 0 |
3,342 | 30. It is true that, in accordance with Articles 167 and 63 of Directive 2006/112, the right to deduct VAT invoiced is linked, as a general rule, to the actual performance of a taxable transaction (see Case C-536/03 António Jorge [2005] ECR I-4463, paragraphs 24 and 25) and the exercise of that right does not extend to VAT which is payable, under Article 203 of the directive, solely because it is entered on the invoice (see, inter alia, Case C-342/87 Genius [1989] ECR 4227, paragraphs 13 and 19, and Case C-35/05 Reemtsma Cigarettenfabriken [2007] ECR I-2425, paragraph 23). | 26. It is conceivable that such considerations, in particular those connected with the survival of small and medium‑sized undertakings and the maintenance of employment in them, may, under certain circumstances and conditions, be acceptable justifications for national legislation providing for a tax benefit for natural or legal persons. | 0 |
3,343 | 59
Furthermore, it cannot be inferred from the Court’s case-law that Article 101(1) TFEU concerns only either (i) the undertakings operating on the market affected by the restrictions of competition or indeed on the markets upstream or downstream of that market or neighbouring markets or (ii) undertakings which restrict their freedom of action on a particular market under an agreement or as a result of a concerted practice. Indeed, it follows from well-established case-law of the Court that the text of Article 101(1) TFEU refers generally to all agreements and concerted practices which, in either horizontal or vertical relationships, distort competition on the internal market, irrespective of the market on which the parties operate, and that only the commercial conduct of one of the parties need be affected by the terms of the arrangements in question (see, to that effect, judgment of 22 October 2015, AC-Treuhand v Commission, C‑194/14 P, EU:C:2015:717, paragraphs 34 and 35 and the case-law cited). | 57. In relation to the concept of " provision of medical care" , the Court has already held in paragraph 18 of its judgment in D. v W. , and restated in paragraph 38 of its judgment in Kügler , cited above, that that concept does not lend itself to an interpretation which includes medical interventions carried out for a purpose other than that of diagnosing, treating and, in so far as possible, curing diseases or health disorders. | 0 |
3,344 | 29. Moreover, 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 Commission v Italy , paragraph 59 and the case-law cited). | 59. Such a prohibition may be justified on one of the public interest grounds set out in Article 30 EC or in order to meet imperative requirements (see, in particular Case C‑420/01 Commission v Italy [2003] ECR I‑6445, 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 (Case C‑54/05 Commission v Finland [2007] ECR I‑2473, paragraph 38, and Case C‑297/05 Commission v Netherlands [2007] ECR I‑7467, paragraph 75). | 1 |
3,345 | 29 As is apparent from paragraph 14 of this judgment, a significant proportion of Mr Carpenter's business consists of providing services, for remuneration, to advertisers established in other Member States. Such services come within the meaning of `services' in Article 49 EC both in so far as the provider travels for that purpose to the Member State of the recipient and in so far as he provides cross-border services without leaving the Member State in which he is established (see, in respect of `cold-calling', Case C-384/93 Alpine Investments [1995] ECR I-1141, paragraphs 15 and 20 to 22). | 35. Or, selon une jurisprudence constante de la Cour, il ressort à la fois des termes et de l’économie de l’article 267 TFUE que la procédure préjudicielle présuppose qu’un litige soit effectivement pendant devant les juridictions nationales, dans le cadre duquel elles sont appelées à rendre une décision susceptible de prendre en considération l’arrêt de la Cour rendu à titre préjudiciel (voir, notamment, arrêts García Blanco, C‑225/02, EU:C:2005:34, point 27, et Pohotovosť, C‑470/12, EU:C:2014:101, point 28). | 0 |
3,346 | 32 It must be borne in mind from the outset that, although direct taxation falls within their competence, the Member States must none the less exercise that competence consistently with Community law and avoid any discrimination on grounds of nationality (Case C-264/96 ICI [1998] ECR I-4695, paragraph 19; Case C-55/00 Gottardo [2000] ECR I-413, paragraph 32).
Freedom of establishment | 25. À cet égard, il convient de rappeler que, selon une jurisprudence constante, dans le cadre d’un recours en manquement, il incombe à la Commission d’établir l ’existence du manquement allégué. C’est elle qui doit apporter à la Cour les éléments nécessaires à la vérification par celle-ci de l’existence de ce manquement (voir en ce sens, notamment, arrêt du 20 octobre 2005, Commission/Royaume‑Uni, C‑6/04, Rec. p. I‑9017, point 75 et jurisprudence citée). | 0 |
3,347 | 19. The Court has held that it follows, both from recital 25 of Directive 96/67 and from Article 16(1) and (3) of that directive, that the airport managing authority is authorised to collect a fee in return for granting access to airport installations. Those installations must be taken to mean the infrastructure and equipment made available by the airport. By contrast, the Court has held that the airport managing authority had no right to charge an access fee to the groundhandling market in addition to the fee for use of the airport installations (see, to that effect, Case C-363/01 Flughafen Hannover-Langenhagen [2003] ECR I-11893, paragraphs 37 to 40, 44 and 60). | 16. 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 sought in their objective characteristics and properties as defined in the wording of the relevant heading of the CN and in the section or chapter notes (see, inter alia, Case C‑339/98 Peacock [2000] ECR I‑8947, paragraph 9; Case C‑396/02 DFDS [2004] ECR I‑8439, paragraph 27; Case C‑495/03 Intermodal Transports [2005] ECR I‑8151, paragraph 47; and Case C‑311/04 Algemene Scheeps Agentuur Dordrecht [2006] ECR I‑609, paragraph 26). | 0 |
3,348 | 33 It is settled case-law, as the German Government points out, that the transposition of a directive into national law does not necessarily require the provisions of the directive to be enacted in precisely the same words in a specific express legal provision, and a general legal context may be sufficient if it actually ensures the full application of the directive in a sufficiently clear and precise manner (see, in particular, Case C-339/87 Commission v Netherlands [1990] ECR I-851, paragraph 6). | 47. Such an interpretation is required to allow for the sound operation of the trade mark registration system. | 0 |
3,349 | 76. As regards, finally, the objective pursued by the national legislation at issue, namely the desire to promote investment in the same undertaking and the restructuring of that undertaking, in order to ensure its continuity and to maintain employment in Germany, and, on the assumption that such considerations may, under certain circumstances and conditions, constitute acceptable justification for national legislation providing for a tax benefit for natural or legal persons (see, to that effect, judgment in Geurts and Vogten , C‑464/05, EU:C:2007:631, paragraph 26), it does not appear that that objective can be achieved only if the replacement asset also comes within the powers of taxation of the German authorities. | 19 Moreover, all the exemptions listed in Article 13A(1)(h) to (p) of the Sixth Directive cover organisations acting in the public interest in a social, cultural, religious or sports setting or in a similar setting. The purpose of the exemptions is therefore to provide more favourable treatment, in the matter of VAT, for certain organisations whose activities are directed towards non-commercial purposes. | 0 |
3,350 | 51. What may reveal that it is possible to exercise functions relating to control, direction and financial support – going beyond the simple placing of capital by an investor – and illustrate the existence of organic and functional links between an entity owning a controlling shareholding in a company and the controlled company itself, is the fact that members of the management committee and the controlling body of that entity are appointed to the equivalent bodies of the controlled company (see, to that effect, Cassa di Risparmio di Firenze and Others , paragraphs 116 and 117). | 47. According to settled case-law, the choice of the legal basis for a European Union measure must rest on objective factors amenable to judicial review, which include in particular the aim and content of the measure. If examination of a European Union measure reveals that it pursues a twofold purpose or that it has a twofold component and if one of these is identifiable as the main or predominant purpose or component whereas the other is merely incidental, the measure must be founded on a single legal basis, namely that required by the main or predominant purpose or component (Case C-338/01 Commission v Council [2004] ECR I‑4829, paragraphs 54 and 55 and the case-law cited, and Case C-130/10 Parliament v Council [2012] ECR, paragraphs 42 and 43). | 0 |
3,351 | 25. In that regard, it should be noted that Article 96 of the VAT Directive provides that the same rate of VAT, namely, the standard rate, is applicable to supplies of goods and services. As an exception to that principle, Article 98(1) of the VAT Directive gives the Member States the option of applying either one or two reduced rates of VAT. In accordance with the first subparagraph of Article 98(2), the reduced rates of VAT can apply only to supplies of goods and services in the categories set out in Annex III to the VAT Directive (judgment in K , C‑219/13, EU:C:2014:2207, paragraphs 21 and 22). | 69
A rule such as that laid down in the national legislation at issue in the main proceedings, which makes the grant of financial aid for higher education studies to non-resident students conditional on a parent having worked in Luxembourg for a minimum continuous period of five years at the time the application for financial aid is made, without permitting the competent authorities to grant that aid where, as in the main proceedings, the parents, notwithstanding a few short breaks, have worked in Luxembourg for a significant period of time, in this case for almost eight years, in the period preceding that application, involves a restriction that goes beyond what is necessary in order to attain the legitimate objective of increasing the number of residents holding a higher education degree, inasmuch as such breaks are not liable to sever the connection between the applicant for financial aid and the Grand Duchy of Luxembourg. | 0 |
3,352 | 29. By contrast, the application to products from other Member States of national provisions restricting or prohibiting certain selling arrangements is not such as to hinder directly or indirectly, actually or potentially, trade between Member States for the purposes of the line of case-law beginning with Dassonville , on condition that those provisions apply to all relevant traders operating within the national territory and that they affect in the same manner, in law and in fact, the marketing of domestic products and of those from other Member States (see, inter alia, Keck and Mithouard , paragraph 16; Case C‑292/92 Hünermund and Others [1993] ECR I‑6787, paragraph 21; and Case C‑434/04 Ahokainen and Leppik [2006] ECR I‑9171, paragraph 19). Provided that those conditions are fulfilled, the application of such rules to the sale of products from another Member State meeting the requirements laid down by that State is not by nature such as to prevent their access to the market or to impede access any more than it impedes the access of domestic products (see Keck and Mithouard , paragraph 17). | 63 Consultation of the VAT Committee is thus clearly a condition precedent to the adoption of any measure on the basis of that provision. | 0 |
3,353 | 11 The Court of Justice has consistently held that the formalities prescribed by Articles 4 and 29 of the Staff Regulations do not apply when an official is re-assigned with his post because such a transfer does not give rise to a vacant post (see Joined Cases 161 and 162/80 Carbognani and Coda Zabetta v Commission [1981] ECR 543, paragraph 19). Contrary to the appellant' s contention, the rotation procedure does not involve a transfer within the meaning of the Staff Regulations, even if the terminology employed by the Commission is occasionally inappropriate (paragraph 20 of Carbognani). | 2. En application de ces dispositions, les États membres devaient avoir élaboré le 1 er octobre 2002 au plus tard, puis devaient avoir mis à jour et révisé, si nécessaire, le 1 er octobre 2006 au plus tard, des programmes de réduction progressive des émissions de dioxyde de soufre, d’oxydes d’azote, de composés organiques volatils et d’ammoniac. Lesdites dispositions font également obligation aux États membres d’établir et de mettre à jour chaque année des inventaires nationaux des émissions en cause, ainsi que des projections nationales pour l’année 2010. Les inventaires définitifs pour l’avant-dernière année et les inventaires provisoires pour l’année écoulée, de même que les projections nationales pour l’année 2010, doivent être communiqués à la Commission et à l’Agence européenne pour l’environnement chaque année, le 31 décembre au plus tard.
La procédure précontentieuse | 0 |
3,354 | 133 It is settled case-law that Article 43 of the Treaty is the appropriate legal basis for any legislation concerning the production and marketing of agricultural products listed in Annex II to the Treaty which contributes to the achievement of one or more of the objectives of the common agricultural policy set out in Article 39 of the Treaty (Case 68/86 United Kingdom v Council, cited above, paragraph 14, Case 131/86 United Kingdom v Council [1988] ECR 905, paragraph 19, Case C-131/87 Commission v Council [1989] ECR 3743, paragraph 28, and Fedesa and Others, cited above, paragraph 23). | 28 It must further be pointed out that the mere fact that the contested directive also concerns imports into the Community does not suffice to make Article 113 applicable . It is apparent from Article 40(3 ) of the Treaty that measures taken in the context of the common agricultural policy may also affect importation and exportation of the products concerned . | 1 |
3,355 | 46. En effet, la décision-cadre s’applique également aux sanctions pécuniaires infligées par des autorités administratives. Par conséquent, ainsi que le souligne à juste titre le gouvernement néerlandais, il peut être exigé, selon les particularités des systèmes juridictionnels des États membres, qu’une phase administrative préalable ait lieu. Toutefois, l’accès à une juridiction compétente notamment en matière pénale, au sens de la décision-cadre, ne doit pas être soumis à des conditions qui le rendent impossible ou excessivement difficile (voir, par analogie, arrêt du 28 juillet 2011, Samba Diouf, C‑69/10, Rec. p. I‑7151, point 57). | 57. As regards judicial review within the framework of a substantive action against the decision rejecting the application for international protection, the effectiveness of that action would not be guaranteed if – because of the impossibility of bringing an appeal under Article 20(5) of the Law of 5 May 2006 – the reasons which led the Minister for Labour, Employment and Immigration to examine the merits of the application under an accelerated procedure could not be the subject of judicial review. In a situation such as that at issue in the main proceedings, the reasons relied on by that Minister in order to use the accelerated procedure are in fact the same as those which led to that application being rejected. Such a situation would render review of the legality of the decision impossible, as regards both the facts and the law (see, by analogy, Case C‑506/04 Wilson [2006] ECR I‑8613, paragraphs 60 to 62). | 1 |
3,356 | 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). | 58. Furthermore, Article 5 of Directive 94/62 allows the Member States to encourage systems for the reuse of packaging only ‘in conformity with the Treaty’. | 0 |
3,357 | 5 As the Court has stated (see in particular Case 203/80 Casati [1981] ECR 2595, paragraphs 8 to 13), Article 67(1) of the Treaty does not have the effect of abolishing restrictions on movements of capital by the end of the transitional period. Their abolition is a matter for Council directives adopted on the basis of Article 69. | 39 It is likewise not possible to accept the French Government's argument that it embarked upon a vigorous programme to comply with the rules laid down by Directives 89/369 and 89/429, enabling the number of plants not complying with those rules to be reduced from 40 in December 1996 to seven at the end of 1999. It is common ground that the French Government established and then implemented that programme from the end of 1996 only, that is to say six years after the time-limit for implementing Directive 89/429 expired. Accordingly, the measures adopted by the French Government were belated and they cannot be relied on in order to justify the failure to fulfil obligations. | 0 |
3,358 | 87. In this respect, the Court has had occasion to rule that the exception in the first paragraph of Article 45 EC does not extend to certain activities that are auxiliary or preparatory to the exercise of official authority (see, to that effect, Thijssen , paragraph 22; Commission v Spain , paragraph 38; Servizi Ausiliari Dottori Commercialisti , paragraph 47; Commission v Germany , paragraph 38; and Commission v Portugal , paragraph 36), or to certain activities whose exercise, although involving contacts, even regular and organic, with the administrative or judicial authorities, or indeed cooperation, even compulsory, in their functioning, leaves their discretionary and decision-making powers intact (see, to that effect, Reyners , paragraphs 51 and 53), or to certain activities which do not involve the exercise of decision-making powers (see, to that effect, Thijssen , paragraphs 21 and 22; Case C‑393/05 Commission v Austria , paragraphs 36 and 42; Commission v Germany , paragraphs 38 and 44; and Commission v Portugal , paragraphs 36 and 41), powers of constraint (see, to that effect, inter alia, Commission v Spain , paragraph 37) or powers of coercion (see, to that effect, Case C‑47/02 Anker and Others [2003] ECR I‑10447, paragraph 61, and Commission v Portugal , paragraph 44). | 35. Health protection, the control of epizootic diseases and the welfare of animals, objectives which overlap, constitute legitimate objectives in the public interest pursued by European Union legislation, as well as the completion in the sector concerned of the agricultural internal market (see, to that effect, as regards health protection, Case C-269/97 Commission v Council [2000] ECR I-2257, paragraph 48, and Joined Cases C-20/00 and C-64/00 Booker Aquaculture and Hydro Seafood [2003] ECR I‑7411, paragraph 78, and, as regards the welfare of the animals, Joined Cases C‑37/06 and C‑58/06 Viamex Agrar Handel and ZVK [2008] ECR I‑69, paragraph 22, and Case C‑219/07 Nationale Raad van Dierenkwekers en Liefhebbers and Andibel [2008] ECR I‑4475, paragraph 27). | 0 |
3,359 | 38. Under the principle of cooperation laid down in Article 10 EC, it is for the Member States to ensure judicial protection of an individual’s rights under Community law (see, to that effect, Case 33/76 Rewe , [1976] ECR 1989, paragraph 5; Case 45/76 Comet [1976] ECR 2043, paragraph 12; Case 106/77 Simmenthal [1978] ECR 629, paragraphs 21 and 22; Case C-213/89 Factortame and Others [1990] ECR I-2433, paragraph 19; and Case C-312/93 Peterbroeck [1995] ECR I-4599, paragraph 12). | 45. Ensuite, il y a lieu de rappeler que les concessions de services publics ne sont régies, au niveau de l’Union, par aucune réglementation. En l’absence de réglementation, c’est à la lumière du droit primaire et, plus particulièrement, des libertés fondamentales prévues par le traité FUE, que doit être examiné le droit applicable aux concessions de services (voir arrêt du 7 décembre 2000, Telaustria et Telefonadress, C‑324/98, Rec. p. I‑10745, point 60). | 0 |
3,360 | 35. That consideration is also valid as regards the existence of distortion of competition. The fact that two identical or similar supplies which meet the same needs are treated differently for the purposes of VAT gives rise, as a general rule, to a distortion of competition (see, to that effect, Case C-404/99 Commission v France [2001] ECR I-2667, paragraphs 46 and 47, and Case C-363/05 JP Morgan Fleming Claverhouse Investment Trust and The Association of Investment Trust Companies [2007] ECR I-5517, paragraphs 47 to 51). | 31. Finally, it must be observed that a limited circle of persons who can receive the signals from the satellite only if they use professional equipment cannot be regarded as part of the public, given that the latter must be made up of an indeterminate number of potential listeners (see, regarding the meaning of the term public, Case C-89/04 Mediakabel [2005] ECR I-0000, paragraph 30). | 0 |
3,361 | 39. The prohibition on measures having an effect equivalent to restrictions set out in Article 28 EC covers all commercial rules enacted by the Member States which are capable of hindering, directly or indirectly, actually or potentially, intra-Community trade (see, in particular, Case 8/74 Dassonville [1974] ECR 837, paragraph 5; Case 178/84 Commission v Germany [1987) ECR 1227 ( " Beer purity law " ), paragraph 27; and Case C-12/00 Commission v Spain [2003] ECR I-459, paragraph 71). | 33 However, although the care allowance is also designed to cover certain costs entailed by reliance on care, in particular those relating to aid provided by a third person, rather than to compensate for loss of earnings on the part of the recipient, it nevertheless displays features distinguishing it from sickness insurance benefits in kind. | 0 |
3,362 | 18. In light of the procedural context in which the present reference for a preliminary ruling has arisen and the disputes as to the establishment of the facts, it must be recalled that, pursuant to Article 234 EC, which is based on a clear separation of functions between the national courts and the Court of Justice, the latter, when ruling on the interpretation or validity of Community provisions, is empowered to do so only on the basis of the facts which the national court puts before it (see, in particular, Case C-30/93 AC-ATEL Electronics Vertriebs [1994] ECR I-2305, paragraph 16, and Case C-107/98 Teckal [1999] ECR I-8121, paragraph 29). | 40. Recitals (6) and (7) in the preamble to that directive state that, for competition to function, non-discriminatory, transparent and fairly priced network access is of paramount importance in bringing about the internal electricity market. | 0 |
3,363 | 39
It is common ground that, in the present case, the contested contributions are not charged on income or capital within the meaning of the Court’s case-law (see, to that effect, judgment in Commission v Belgium, C‑437/04, EU:C:2007:178, paragraph 44). In addition, the electricity and gas suppliers include the contested contributions in the invoices for those supplies to the EU institutions. Accordingly, those contributions must be considered to be indirect taxes falling within the scope of the second paragraph of Article 3 of the Protocol. | S’agissant du critère de l’association, prévu aux dispositions pertinentes du règlement n° 267/2012 et de la décision 2010/413,
c’est sans commettre d’erreur de droit que le Tribunal a jugé, au point 114 de l’arrêt attaqué, que ce critère est rempli
lorsqu’une entité appartient à une entité fournissant un appui au gouvernement iranien ou est contrôlée par celle-ci. En effet,
ainsi que la Cour l’a déjà jugé, lorsque les fonds d’une entité sont gelés, il existe un risque non négligeable que celle‑ci
exerce une pression sur les entités qu’elle détient ou contrôle, pour contourner l’effet des mesures qui la visent, si bien
que le gel des fonds de ces entités est nécessaire et approprié pour assurer l’efficacité des mesures adoptées et garantir
que ces mesures ne seront pas contournées (voir, en ce sens, arrêt du 13 mars 2012, Melli Bank/Conseil, C‑380/09 P, EU:C:2012:137,
point 58). Le lieu où sont situées ces entités détenues ou contrôlées importe peu, dès lors que cela ne modifie pas l’existence
d’un risque non négligeable de voir une pression exercée par l’entité dont les fonds sont gelés. | 0 |
3,364 | 9
The Commission goes on to submit that the spouses or children of deceased persons who do not have any other immovable property find themselves in an objectively comparable situation, whether they are resident or non-resident. The Commission refers to the judgment of 22 April 2010 in Mattner (C‑510/08, EU:C:2010:216, paragraph 36), in which the Court held that there was no objective difference between residents and non-residents justifying unequal tax treatment since the amount of tax on gifts is calculated on the basis of the value of immovable property and the family relationship between the donor and the donee, neither of those criteria being dependent on their place of residence. Similarly, according to the Commission, the inheritance tax provided for under the Greek legislation at issue is based on the value of the immovable property which is the subject-matter of the inheritance, and on the family relationship between the deceased person and the heirs, and on whether or not the heirs own other immovable property, without taking into consideration the question of whether the property at issue is or will in fact become the primary residence of the heirs. | 17 Following the Vroege and Fisscher judgments, some 60 000 part-time workers in the United Kingdom in both the public and the private sectors commenced proceedings before industrial tribunals. Relying on Article 119 of the Treaty, they claimed that they had been unlawfully excluded from membership of the various occupational pension schemes of the kind described in paragraphs 10 to 14 of this judgment. The defendants in those cases are their employers or, in some cases, former employers. | 0 |
3,365 | 24 Next, as the Court of First Instance observed in paragraph 82 of the contested judgment, the Court of Justice stressed in paragraph 35 of its judgment in Netherlands v Council the importance of the public's right of access to documents held by public authorities and noted that Declaration No 17 links that right with the democratic nature of the institutions. | 30. The Court has also stated that the territorial scope of the use is only one of several factors to be taken into account in the determination of whether that use is genuine or not (see Sunrider v OHIM , paragraph 76). | 0 |
3,366 | 23. The Commission, relying on a purposive interpretation of Directive 89/105, submits that the obligation to state reasons provided for in Article 6 thereof must be interpreted broadly (see judgments in Commission v Austria , C‑424/99, EU:C:2001:642, paragraphs 24 to 32; Commission v Finland , C‑229/00, EU:C:2003:334, paragraphs 37 to 40; Pohl-Boskamp , C‑317/05, EU:C:2006:684, and Commission v Austria , C‑311/07, EU:C:2008:431, paragraph 29). It submits that Article 6(3) to (5) of that directive is accordingly applicable to a decision such as the Decree of 21 February 2012. | 71 The answer to the third question must therefore be that the principles laid down in the Barber judgment, and more particularly the limitation of its effects in time, concern not only contracted-out occupational schemes but also non-contracted-out occupational schemes.
Question 4 | 0 |
3,367 | 38. It is settled case-law (see, by analogy, Case 292/82 Merck [1983] ECR 3781, paragraph 12, and Case C‑480/08 Teixeira [2010] ECR I‑1107, paragraph 48) that the General Court has taken into consideration, in interpreting Article 7(2)(d) of Regulation No 423/2007, the wording of that provision and the context in which it occurs and also the objects of the rules of which it is part. | 27 IN THOSE CIRCUMSTANCES THE COMMISSION WAS ENTITLED TO TAKE THE VIEW THAT THERE WAS A REAL DANGER OF A RESUMPTION OF THAT PRACTICE IF GVL ' S OBLIGATION TO TERMINATE IT WERE NOT EXPRESSLY CONFIRMED AND THAT CONSEQUENTLY IT WAS NECESSARY TO CLARIFY THE LEGAL POSITION .
| 0 |
3,368 | 36. According to that wording, the right to reside within the territory of the Member States which is conferred directly on every citizen of the Union by Article 18 EC is not unconditional. It is conferred subject to the limitations and conditions laid down by the Treaty and by the measures adopted to give it effect (Case C-456/02 Trojani [2004] ECR I-7573, paragraphs 31 and 32). | 32. That right is not unconditional, however. It is conferred subject to the limitations and conditions laid down by the Treaty and by the measures adopted to give it effect. | 1 |
3,369 | 99 Second, the appellant's argument concerning the consequences of joining the information exchange system on a new trader's decision-making autonomy is, in substance, identical to the argument already considered in connection with the first part of this ground of appeal. It is sufficient in this regard to refer to paragraphs 80 to 91 of this judgment. | 19
It should be observed as a preliminary point that, according to the Court’s settled case-law, in the procedure laid down by Article 267 TFEU, providing for cooperation between national courts and the Court of Justice, it is for the latter to provide the national court with an answer which will be of use to it and enable it to determine the case before it. With this in mind, the Court of Justice may, where necessary, have to reformulate the questions referred to it (see, to that effect, judgment of 13 October 2016, M. and S., C‑303/15, EU:C:2016:771, paragraph 16 and the case-law cited). | 0 |
3,370 | 121. Furthermore, in accordance with Articles 6 EC and 152(1) EC, the requirements of environmental protection and public health must be taken into account in the definition and implementation of Community policies and activities (see, to that effect, Case C‑440/05 Commission v Council [2007] ECR I‑9097, paragraph 60). The transversal and fundamental nature of those objectives is also reaffirmed in Articles 37 and 35 respectively of the Charter. | 64. It follows from this, first, that the Member States must include in infrastructure charging schemes a performance scheme the purpose of which is to encourage both railway undertakings and the infrastructure manager to improve network performance. Second, as regards the types of incentive which may be introduced by the Member States, the latter remain free to choose the specific measures that are to form part of the scheme, provided such measures constitute a coherent and transparent whole which may be described as a ‘performance scheme’, as observed by the Advocate General at points 69 and 70 of his Opinion. | 0 |
3,371 | 47. In that regard, it should be borne in mind, first of all, that settled case-law has established that EU legislation must be certain and its application foreseeable by those subject to it. That requirement of legal certainty must be observed all the more strictly in the case of rules liable to entail financial consequences, in order that those concerned may know precisely the extent of the obligations which those rules impose on them (see Case C-288/07 Isle of Wight Council and Others [2008] ECR I-7203, paragraph 47 and the case-law cited). The principle of legal certainty is binding on every national authority responsible for applying EU law (see Case C-347/06 ASM Brescia [2008] ECR I-5641, paragraph 65 and the case-law cited). | 30. Likewise, the first recital in the preamble to Regulation No 1408/71 states that the provisions which that regulation contains for coordination of national social security legislations fall within the framework of freedom of movement for workers who are nationals of Member States and should contribute towards the improvement of their standard of living and conditions of employment. | 0 |
3,372 | 31
It must be added that, in accordance with the Court’s settled case-law, Article 21 TFEU contains not only the right to move and reside freely in the territory of the Member States but also a prohibition of any discrimination on grounds of nationality. Consequently, the applicant’s situation should be examined in the light of that provision alone (judgment of 12 May 2011, Runevič-Vardyn and Wardyn, C‑391/09, EU:C:2011:291, paragraph 65; see, by analogy, judgment of 2 June 2016, Bogendorff von Wolffersdorff, C‑438/14, EU:C:2016:401, paragraph 34). | 17 Proper consultation of the Parliament where required by the Treaty is one of the means allowing it to play an actual part in the legislative process of the Community (see the judgments in the Isoglucose cases, Case 138/79 Roquette Frères v Council [1980] ECR 3333, at paragraph 33, and Case 139/79 Maizena v Council [1980] ECR 3393, at paragraph 34). | 0 |
3,373 | 55 Second, the Court has stressed that Article 119 forms part of the social objectives of the Community, which is not merely an economic union but is at the same time intended, by common action, to ensure social progress and seek constant improvement of the living and working conditions of the peoples of Europe, as is emphasised in the Preamble to the Treaty. That aim is accentuated by the insertion of Article 119 into the body of a chapter devoted to social policy whose preliminary provision, Article 117 of the EC Treaty (Articles 117 to 120 of the EC Treaty have been replaced by Articles 136 EC to 143 EC), marks the need to promote improved working conditions and an improved standard of living for workers, so as to make possible their harmonisation while the improvement is being maintained (Defrenne II, paragraphs 10 and 11). | 43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC. | 0 |
3,374 | 52. Consequently, contrary to the Commission’s submissions, the decisive criterion for determining the starting point for the limitation period is not the occurrence of the act giving rise to the damage, since, inter alia, it may not be claimed, as against the applicant, that the limitation period began before the date on which those injurious effects were produced ( Birra Wührer and Others v Council and Commission , paragraph 11). | 45. In that regard, it should first be borne in mind that, since it is a derogation from the general principle prohibiting withholding taxes on distributed profits laid down in Article 5(1) of Directive 90/435, Article 7(2) of that directive is to be interpreted strictly (see Océ van der Grinten , paragraph 86). | 0 |
3,375 | 83. As regards the compatibility with Article 49 EC of the national scheme at issue, it has consistently been held that Article 49 EC requires not only the elimination of all discrimination on grounds of nationality against providers of services who are established in another Member State, but also the abolition of any restriction, even if it applies without distinction to national providers of services and to those of other Member States, which is liable to prohibit, impede or render less advantageous the activities of a provider of services established in another Member State where he lawfully provides similar services (see, in particular, Case C‑350/07 Kattner Stahlbau [2009] ECR I‑1513, paragraph 78 and the case-law cited). | 71. La Commission rappelle, en outre, que, dans une autre affaire, la République italienne n’a pas exécuté un arrêt de la Cour constatant le non-recouvrement d’aides jugées illégales par une décision de la Commission (arrêt Commission/Italie, C-496/09, EU:C:2011:740). De surcroît, dans de nombreuses autres affaires encore, la Cour aurait constaté que cet État membre a manqué à son obligation d’exécution immédiate et efficace de décisions de la Commission imposant la récupération d’aides illégales. La Commission souligne donc le risque de voir ce genre de situation se reproduire à nouveau. | 0 |
3,376 | 67. With respect to the need to request production of the original of the minutes, it is for the Community Court to decide, in the light of the circumstances of the case and in accordance with the provisions of the Rules of Procedure on measures of inquiry, whether it is necessary for a document to be produced. As regards the Court of First Instance, it follows from Article 49 read in conjunction with Article 65(b) of its Rules of Procedure that a request for production of documents is a measure of inquiry which the Court may order at any stage of the proceedings (Case C-286/95 P Commission v ICI [2000] ECR I-2341, paragraphs 49 and 50). | 32. The possibility of classifying a supply of services as a transaction for consideration requires only that there be a direct link between that supply and the consideration actually received by the taxable person. Such a direct link is established if there is a legal relationship between the provider of the service and the recipient pursuant to which there is reciprocal performance, the remuneration received by the provider of the service constituting the actual consideration for the service supplied to the recipient (see, inter alia, judgment in Serebryannay vek , C‑283/12, EU:C:2013:599, paragraph 37 and the case-law cited). | 0 |
3,377 | 32. As the Advocate General explained in paragraphs 59 and 62 of his Opinion, permitting the Council and the Commission to communicate to the appellant the reasons for the refusal to grant partial access to a document for the first time before the Community courts would render redundant the procedural guarantees expressly laid down in Decisions 93/731 and 94/90 and seriously affect the appellant ' s rights which require that, except in exceptional cases, any decisions adversely affecting a person must state the reasons on which it is based, in order to provide the person concerned with details sufficient to allow him to ascertain whether the decision is well founded or whether it is vitiated by an error which will allow its legality to be contested (see, in particular, Case 195/80 Michel v Parliament [1981] ECR 2861, paragraph 22). | 149
As is clear from the case-law, an economic activity may consist in offering goods and services (see to that effect, inter alia, judgment in Pavlov and Others, C‑180/98 to C‑184/98, EU:C:2000:428, paragraph 75 and the case-law cited). | 0 |
3,378 | 81. In an appeal, the jurisdiction of the Court of Justice is in principle confined to a review of the findings of law on the pleas argued at first instance (see, inter alia, judgment in Sison v Council , C‑266/05 P, EU:C:2007:75, paragraph 95 and the case-law cited). | 40 A system of that kind cannot therefore function properly unless the procedures for administrative cooperation are strictly complied with. However, such cooperation is excluded with the authorities of an entity such as that established in the northern part of Cyprus, which is recognized neither by the Community nor by the Member States; the only Cypriot State they recognize is the Republic of Cyprus. | 0 |
3,379 | 48. In that regard, it should be noted that 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. The Court must take account, under the division of jurisdiction between the Community Courts and the national courts, of the factual and legislative context in which the questions put to it are set, as described in the order for reference (see Joined Cases C‑482/01 and C‑493/01 Orfanopoulos and Oliveri [2004] ECR I‑5257, paragraph 42; Case C‑244/06 Dynamic Medien [2008] ECR I‑505, paragraph 19; and Case C‑330/07 Jobra [2008] ECR I‑0000, paragraph 17; see also, to that effect, order of 12 June 2008 in Case C‑364/07 Vassilakis and Others , paragraphs 134 and 143). | 42. In that regard, is it sufficient to point out that it is not for the Court, in the context of a reference for a preliminary ruling, to rule on the interpretation of national provisions or to decide whether the referring court’s interpretation thereof 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, and Case C-153/02 Neri [2003] ECR I-0000, paragraphs 34 and 35). | 1 |
3,380 | 36. In that regard, the reasons which may be invoked by a Member State by way of justification must be accompanied by appropriate evidence or by an analysis of the appropriateness and proportionality of the restrictive measure adopted by that State, and precise evidence enabling its arguments to be substantiated (Case C‑42/02 Lindman [2003] ECR I‑13519, paragraph 25; Case C‑8/02 Leichtle [2004] ECR I-2641, paragraph 45; Case C‑147/03 Commission v Austria [2005] ECR I‑5969, paragraph 63; Case C‑137/04 Rockler [2006] ECR I‑1441, paragraph 25; and Case C‑185/04 Öberg [2006] ECR I‑1453, paragraph 22). | 37. With the aim, expressed in the sixth recital in the preamble to the Customs Code, of keeping customs formalities and controls to a minimum, that Code does not require customs authorities to systematically carry out such verifications. Thus, under Article 71(2) of the Customs Code, where the customs declaration is not verified, the provisions governing the customs procedure under which the goods are placed are to be applied on the basis of the particulars contained in that declaration. | 0 |
3,381 | 33
In that connection, it must be recalled that where, in regulating situations outside the scope of the EU measure concerned, national legislation seeks to adopt the same solutions as those adopted in that measure, it is clearly in the interest of the European Union that, in order to forestall future differences of interpretation, provisions taken from that measure should be interpreted uniformly (see, to that effect, judgments of 18 October 2012, Nolan, C‑583/10, EU:C:2012:638, paragraph 46, and of 7 November 2013, Romeo, C‑313/12, EU:C:2013:718, paragraph 22). | 53. The Court has held that the " reference consumer" is an average consumer who is reasonably well informed and reasonably observant and circumspect (see, with regard to foodstuffs, Case C-210/96 Gut Springenheide and Tusky [1998] ECR I-4657, paragraph 31). That test, based on the principle of proportionality, also applies in the context of the marketing of cosmetic products where a mistake as to the product ' s characteristics cannot pose any risk to public health (Case C-220/98 Estée Lauder [2000] ECR I-117, paragraph 28, and Case C-99/01 Linhart and Biffl [2002] ECR I-9375, paragraph 31). | 0 |
3,382 | 32 It should be noted, as a preliminary point, that, having regard to the objectives of the Community, sport is subject to Community law in so far as it constitutes an economic activity within the meaning of Article 2 of the EC Treaty (now, after amendment, Article 2 EC) (see Case 36/74 Walrave v Union Cycliste Internationale [1974] ECR 1405, paragraph 4, and Case C-415/93 Union Royale Belge des Sociétés de Football Association and Others v Bosman and Others [1995] ECR I-4921, paragraph 73). The Court has also acknowledged that sport has considerable social importance in the Community (see Bosman, paragraph 106). | 65. In the third situation described, a regional or local authority adopts, in the exercise of sufficiently autonomous powers in relation to the central power, a tax rate lower than the national rate and which is applicable only to undertakings present in the territory within its competence. | 0 |
3,383 | 46. As the Court has already held, overriding reasons in the public interest capable of justifying a restriction on the exercise of freedom of movement guaranteed by the Treaty include both the need to guarantee the effectiveness of fiscal supervision (see, to that effect, judgments in C‑101/05 A , EU:C:2007:804, paragraph 55; C‑155/08 and C‑157/08 X-van Schoot and Passenheim , EU:C:2009:368, paragraph 55; C‑262/09 Meilicke , EU:C:2011:438, paragraph 41, and C‑318/10 SIAT , EU:C:2012:415, paragraph 36) and the need to ensure effective collection of tax (see, to that effect, judgments in C‑269/09 Commission v Spain EU:C:2012:439, paragraph 64; C‑498/10 X , EU:C:2012:635, paragraph 39, and C‑53/13 and C‑80/13 Strojírny Prostějov et ACO Industries Tábor , EU:C:2014:2011, paragraph 46). | 50. In the light of the foregoing, it must be found that point 3 of Annex III to Directive 2006/112 permits a reduced rate of VAT to be applied to medicinal substances only if they are likely to be used directly by final consumers for health care, prevention of illnesses and as treatment for medical and veterinary purposes. | 0 |
3,384 | 39 It is clear, however, from the judgments in Case C-57/93 Vroege [1994] ECR I-4541, paragraphs 20 to 27, Fisscher, cited above, paragraphs 17 to 24, and Case C-246/96 Magorrian and Cunningham v EHSSB and DHSS [1997] ECR I-7153, paragraphs 27 to 35, that the limitation in time of the effects of Article 119 resulting from both the Barber judgment and the Protocol concerns only those kinds of discrimination which employers and pension schemes could reasonably have considered to be permissible owing to the transitional derogations for which Community law provided and which were capable of being applied to occupational pensions (see Case C-435/93 Dietz v Stichting Thuiszorg Rotterdam [1996] ECR I-5223, paragraph 19). | 20 In order to reply to this question, it is important to remember the context in which it was decided to limit the effects in time of the Barber judgment. | 1 |
3,385 | 26. First of all, it is to be noted that, on the one hand, the Court has already held that a football league fixture list constitutes a ‘database’ within the meaning of Article 1(2) of Directive 96/9. The Court essentially held that the combination of the date, the time and the identity of the two teams playing in both home and away matches has autonomous informative value which renders them ‘independent materials’ within the meaning of Article 1(2) of Directive 96/9, and that the arrangement, in the form of a fixture list, of the dates, times and names of teams in the various fixtures of a football league meets the conditions set out in Article 1(2) of Directive 96/9 as to the systematic or methodical arrangement and individual accessibility of the data contained in the database (see Case C‑444/02 Fixtures Marketing [2004] ECR I‑10549, paragraphs 33 to 36). | 27 Article 15(7) of Regulation No 3821/85 provides that, whenever requested by an authorised inspecting officer to do so, the driver must be able to produce record sheets for the current week, and in any case for the last day of the previous week on which he drove. The purpose of that provision, as the Court held in Case C-158/90 Nijs and Transport Vanschoonbeek-Matterne [1991] ECR I-6035, at paragraph 13, is to ensure that compliance with the compulsory weekly rest period can be checked. | 0 |
3,386 | 43. That approach is perfectly consistent with the case-law of the Court of Justice. Thus, at paragraphs 181 to 183 of the judgment in Limburgse Vinyl Maatschappij and Others v Commission , the Court held, in particular, that the administrative procedure may involve an examination in two successive stages, each corresponding to its own internal logic. The first stage, covering the period up to notification of the statement of objections, begins on the date on which the Commission, exercising the powers conferred on it by the Community legislature, takes measures which imply an accusation of an infringement and must enable the Commission to adopt a position on the course which the procedure is to follow. The second stage covers the period from notification of the statement of objections to adoption of the final decision. It must enable the Commission to reach a final decision on the infringement concerned. | 17 THE MEMBER STATES THEREFORE HAVE A CERTAIN MARGIN OF DISCRETION AS REGARDS THOSE REQUIREMENTS , PROVIDED THAT THEY PAY DUE REGARD TO THE EXISTENCE OF AN ESSENTIAL DIFFERENCE BETWEEN CAPITAL GOODS AND THE OTHER GOODS USED IN THE MANAGEMENT AND DAY TO DAY RUNNING OF UNDERTAKINGS .
| 0 |
3,387 | 36. According to the settled case-law of the Court, although direct taxation falls within their competence, the Member States must none the less exercise that competence consistently with EU law (see, inter alia, Case C-374/04 Test Claimants in Class IV of the ACT Group Litigation [2006] ECR I-11673, paragraph 36; Case C-379/05 Amurta [2007] ECR I-9569, paragraph 16; Case C-540/07 Commission v Italy [2009] ECR I-10983, paragraph 28; and Case C-487/08 Commission v Spain [2010] ECR I-4843, paragraph 37, and Case C-284/09 Commission v Germany [2011] ECR I-9879, paragraph 44). | 30. La réglementation nationale prévoit, notamment, que les SOA vérifient la capacité technique et financière des entreprises soumises à la certification, la véracité et le contenu des déclarations, certificats et documents présentés par les personnes auxquelles l’attestation est délivrée ainsi que le maintien des conditions relatives à la situation personnelle du candidat ou du soumissionnaire. | 0 |
3,388 | 186. Furthermore, it must be recalled that the principle of equal treatment is a general principle of European Union law, enshrined in Articles 20 and 21 of the Charter of Fundamental Rights of the European Union. The Court has consistently held that the principle of equal treatment requires that comparable situations must not be treated differently, and different situations must not be treated in the same way, unless such treatment is objectively justified (see Case C‑550/07 P Akzo Nobel Chemicals and Akcros Chemicals v Commission and Others [2010] ECR I‑8301, paragraphs 54 and 55 and case-law cited). | 27. The legislation at issue in the main proceedings provides that asset losses stemming from write-downs to the book value of shareholdings in subsidiaries in Germany are to be taken into account immediately and without restriction in calculating the taxable profits of parent companies which are subject to unlimited liability to tax in Germany. | 0 |
3,389 | 83 The Court held that such a difference in treatment is not contrary to the general principle of non-discrimination in so far as it is inherent in the objective of integrating previously compartmentalised markets, bearing in mind the different situations of the various categories of economic operators before the establishment of the common organisation of the market, and that pursuit of the objective of the common organisation, which is to guarantee disposal of Community production and traditional ACP production, entails the striking of a balance between the various categories of economic operators in question (paragraph 74). | 34. In that regard, it must be recalled that, under Article 83 of the Rules of Procedure, the Court may at any time, after hearing the Advocate General, order the reopening of the oral part of the procedure, in particular where it considers that it lacks sufficient information, where a party has, after the close of that part of the procedure, submitted a new fact which is of such a nature as to be a decisive factor for the decision of the Court, or where the case must be decided on the basis of an argument which has not been debated between the parties or the persons referred to in Article 23 of the Statute of the Court of Justice of the European Union (see judgment in Commission v Parker Hannifin Manufacturing and Parker-Hannifin , C‑434/13 P, EU:C:2014:2456, paragraph 27 and the case-law cited). | 0 |
3,390 | 16 In that connection the Court has already held in its Kziber judgment, cited above, that Article 41(1) of the Cooperation Agreement which lays down in clear, precise and unconditional terms a prohibition of discrimination, based on nationality, against workers of Moroccan nationality and the members of their families living with them in the field of social security, contains a clear and precise obligation which is not subject, in its implementation or effects, to the adoption of any subsequent measure in respect of any question other than the matters mentioned in paragraphs 2, 3 and 4 of that article. The Court added that the object of the Cooperation Agreement to promote overall cooperation between the contracting parties, in particular in the field of labour, confirms that the principle of non-discrimination enshrined in Article 41(1) is capable of governing the legal situation of individuals. | 57. It must be borne in mind, however, that it is not for the Court to rule on the interpretation of national provisions, as such an interpretation falls within the exclusive jurisdiction of the national courts. Thus, the Court, when a question is referred to it by a national court, must base itself on the interpretation of national law as described to it by that court (see, to that effect, inter alia, Case C‑360/06 Heinrich Bauer Verlag [2008] ECR I-7333, paragraph 15 and case-law cited).
The questions referred for a preliminary ruling
Preliminary considerations | 0 |
3,391 | 20. First, as the Austrian Government rightly observed, the provisions of Article 36 of Directive 92/50 and Article 34 of Directive 93/38 cannot be applied simultaneously to the same set of facts. However, the provisions cited in the questions referred for a preliminary ruling have substantially the same wording (see Case C-513/99 Concordia Bus Finland [2002] ECR I-7213, paragraph 91). Therefore, the Court can give a proper answer to the question as reformulated without there being any need for it to rule as to which of the two directives is applicable in the case in the main proceedings. | 46 Accordingly, it must be concluded that, in order to ensure that the national systems for supervision and control of shipments of waste conform with minimum criteria, Article 2(a) in Title I of Regulation No 259/93, referring to Article 1(a) of Directive 75/442, as amended, laid down a common definition of the concept of waste which is of direct application, even to shipments within any Member State. | 0 |
3,392 | 11 As far as possible, the Court of Justice gives the terms used in the Brussels Convention an autonomous interpretation, rather than by reference to national law, so as to ensure that the Convention is fully effective, having regard to the objectives of Article 220 of the EC Treaty (now Article 293 EC), in the implementation of which the Convention was adopted (Case C-125/92 Mulox IBC v Geels [1993] ECR I-4075, paragraph 10). | 25 IN FACT , IN THE CIRCUMSTANCES OUTLINED ABOVE , ACQUISITION OF THE BILL OF LADING COULD NOT CONFER UPON THE THIRD PARTY MORE RIGHTS THAN THOSE ATTACHING TO THE SHIPPER UNDER IT . THE THIRD PARTY HOLDING THE BILL OF LADING THUS BECOMES VESTED WITH ALL THE RIGHTS , AND AT THE SAME TIME BECOMES SUBJECT TO ALL THE OBLIGATIONS , MENTIONED IN THE BILL OF LADING , INCLUDING THOSE RELATING TO THE AGREEMENT ON JURISDICTION .
| 0 |
3,393 | 36. It is clear from the case-law of the Court, in particular from Belgium v Commission , cited above (paragraphs 33 and 34) and from Case C-243/97 Greece v Commission [2000] ECR I-5813 (paragraph 53), that as regards the inspections carried out by Commission staff in connection with the clearance of EAGGF accounts, the Member State concerned cannot disprove the Commission's findings without substantiating its own claims by providing evidence of a reliable and operational supervisory system. If it is not able to show that they are inaccurate, the Commission's findings are likely to raise serious doubts as to the existence of an appropriate and effective body of supervisory measures and inspection procedures. | 30 According to the second and third recitals in the preamble to the new basic regulation, it was adopted in accordance with existing international obligations, in particular those arising from Article VI of the General Agreement and from the Anti-Dumping Code. | 0 |
3,394 | 41. The Court has also held that, as long as it has not been withdrawn or declared invalid by the authorities of the Member State which issued it, an E 101 certificate binds the competent institution and the courts of the Member State in which the workers are posted (judgment in Herbosch Kiere , C‑2/05, EU:C:2006:69, paragraph 33). | 35. Moreover, those guidelines were published in 2002 in the ‘C’ series of the Official Journal of the European Union . By contrast with the ‘L’ series of the Official Journal, the ‘C’ series is not intended for the publication of legally binding measures, but only of information, recommendations and opinions concerning the European Union. | 0 |
3,395 | 17. It ought here to be borne in mind that the Court has previously held that a charge does not constitute a charge having effect equivalent to a customs duty, but internal taxation within the meaning of Article 90 EC, if it relates to a general system of internal dues applied systematically to categories of products in accordance with objective criteria irrespective of the origin or destination of the products (Case 90/79 Commission v France [1981] ECR 283, paragraph 14, and Case C-163/90 Legros and Others [1992] ECR I-4625, paragraph 11). | 51. Dès lors qu’il ressort du dix-septième considérant de la directive 1999/70 que, en déterminant ce qui constitue un contrat ou une relation de travail en conformité avec le droit et/ou les pratiques nationales, et donc en déterminant le champ d’application de l’accord-cadre, les États membres doivent respecter les exigences de celui-ci, la définition de ces notions ne saurait aboutir à exclure arbitrairement une catégorie de personnes du bénéfice de la protection offerte par la directive 1999/70 et l’accord-cadre (voir, par analogie, arrêt O’Brien, précité, point 51) . | 0 |
3,396 | 61. However, for such compensation to escape classification as State aid in a particular case, a number of conditions must be satisfied ( Altmark Trans and Regierungspräsidium Magdeburg , paragraph 88). | 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 |
3,397 | It must be stated that, by its arguments, the appellant is merely calling in question the General Court’s assessment, in paragraph 30
of the judgment under appeal, of the evidential value of those affidavits and is thereby essentially asking the Court of Justice
to substitute its own assessment of the facts and evidence for that of the General Court (see, by analogy, judgment in Centrotherm Systemtechnik v OHIM, C‑610/11 P, EU:C:2013:593, paragraph 44). That line of argument is, therefore, inadmissible. | 49. The freedom to conduct a business includes, inter alia, the right for any business to be able to freely use, within the limits of its liability for its own acts, the economic, technical and financial resources available to it. | 0 |
3,398 | 43. It must also be noted that Articles 2 and 15 of Directive 79/112 prohibit statements liable to mislead the purchaser. This is a specific provision intended to prevent fraud which must be interpreted as a special rule in relation to the general provisions on protection against misleading advertising laid down in Directive 84/450 (see, to that effect, Linhart and Biffl , paragraphs 19 and 20). | 45. The fact that, in the main proceedings, the benefit granted by F‑Tex in consideration for the assignment by the liquidator of his right to have a transaction set aside took the form of an obligation to pay the liquidator a percentage of the proceeds obtained from the claim assigned does not alter that analysis, since it is merely a method of payment. Such a contractual stipulation is within the power of the parties as it is not disputed that the liquidator and the assignee could freely choose to express the consideration paid by the assignee in the form of a fixed sum or a percentage of any sums recovered. | 0 |
3,399 | 67
However, it is only in circumstances where the action for annulment would unquestionably have been admissible that the Court has held that a person may not plead the invalidity of an act of the European Union before a national court (see, to that effect, judgments of 9 March 1994, TWD Textilwerke Deggendorf, C‑188/92, EU:C:1994:90, paragraphs 17 to 25; of 30 January 1997, Wiljo, C‑178/95, EU:C:1997:46, paragraphs 15 to 25; of 15 February 2001, Nachi Europe, C‑239/99, EU:C:2001:101, paragraphs 29 to 40; and of 22 October 2002, National Farmers’ Union, C‑241/01, EU:C:2002:604, paragraphs 34 to 39). In numerous other cases, the Court has held that it was not established that the action would unquestionably have been admissible (see, inter alia, to that effect, judgments of 23 February 2006, Atzeni and Others, C‑346/03 and C‑529/03, EU:C:2006:130, paragraphs 30 to 34; of 8 March 2007, Roquette Frères, C‑441/05, EU:C:2007:150, paragraphs 35 to 48; of 29 June 2010, E and F, C‑550/09, EU:C:2010:382, paragraphs 37 to 52; of 18 September 2014, Valimar, C‑374/12, EU:C:2014:2231, paragraphs 24 to 38; and of 5 March 2015, Banco Privado Português and Massa Insolvente do Banco Privado Português, C‑667/13, EU:C:2015:151, paragraphs 27 to 32). | S’agissant, plus spécifiquement, de l’argument par lequel SLM reproche au Tribunal de ne pas avoir recouru à des mesures d’organisation
de la procédure pour se faire communiquer davantage de factures, il convient d’emblée de rappeler que, selon une jurisprudence
bien établie de la Cour, le Tribunal est seul juge de la nécessité éventuelle de compléter les éléments d’information dont
il dispose sur les affaires dont il est saisi. Le caractère probant ou non des pièces de la procédure relève de son appréciation
souveraine des faits, laquelle échappe au contrôle de la Cour dans le cadre du pourvoi, sauf en cas de dénaturation des éléments
de preuve présentés au Tribunal ou lorsque l’inexactitude matérielle des constatations effectuées par ce dernier ressort des
documents versés au dossier (arrêt du 16 juillet 2009, Der Grüne Punkt – Duales System Deutschland/Commission, C‑385/07 P,
EU:C:2009:456, point 163 et jurisprudence citée). | 0 |
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