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4,000 | 34. Secondly, it is clear from the case‑law of the Court of Justice that a service c oncession exists where the agreed method of remuneration consists in the right of the service provider to exploit for payment his own service and means that he assumes the risk connected with operating the services in question (see Case C‑324/98 Telaustria and Telefonadress [2000] ECR I‑10745, paragraph 58; the order in Case C‑358/00 Buchhändler‑Vereinigung [2002] ECR I‑4685, paragraphs 27 and 28; and Parking Brixen , paragraph 40). | 37. In that regard, the Court notes that Article 5(3) of Regulation No 44/2001 must be interpreted independently and strictly (judgment in Kolassa , C‑375/13, EU:C:2015:37, paragraph 43). | 0 |
4,001 | 83. However, although in preliminary ruling proceedings it is for the national court to establish whether such objective factors exist in the particular case before it, the Court of Justice, which is called on to provide answers of use to the national court, may provide guidance based on the documents relating to the main proceedings and on the written and oral observations which have been submitted to it, in order to enable the national court to give judgment (Case C-278/93 Freers and Speckmann [1996] ECR I-1165, paragraph 24, Seymour-Smith and Perez , paragraph 68, and Case C-187/00 Kutz-Bauer [2003] ECR I-2741, paragraph 52). | 25. In this connection, the Gerechtshof te Amsterdam makes clear that Mr van der Steen did not bear any economic business risk in acting as manager and performing the work in the course of the company’s dealings with third parties. | 0 |
4,002 | 42 As regards the provisions of the Treaty relating to the freedom to provide services, it is sufficient to observe that these provisions are not applicable to activities which are confined in all respects within a single Member State (see, in particular, Case C-134/95 USSL No 47 di Biella [1997] ECR I-195, paragraph 19, and Case C-108/98 RI.SAN. [1999] ECR I-0000, paragraph 23). | 30. Subsequently, the Court treated as provisions governing sales arrangements within the meaning of the judgment in Keck and Mithouard provisions concerning, in particular, a number of marketing methods (see, inter alia, Hünermund and Others , paragraphs 21 and 22; Case C-254/98 TK-Heimdienst [2000] ECR I-151, paragraph 24; and Case C-441/04 A-Punkt Schmuckhandel [2006] ECR I-2093, paragraph 16). | 0 |
4,003 | 26. Following that preliminary point, it should be noted that it is settled case-law that Directive 98/34 is designed to protect, by means of preventive monitoring, the free movement of goods, which is one of the foundations of the European Union, and that this control serves a useful purpose in that technical regulations falling within the scope of that directive may constitute obstacles to trade in goods between Member States, such obstacles being permissible only if they are necessary to satisfy compelling requirements relating to the public interest (see Case C-194/94 CIA Security International [1996] ECR I-2201, paragraphs 40 and 48; Case C-303/04 Lidl Italia [2005] ECR I-7865, paragraph 22; and Case C-361/10 Intercommunale Intermosane and Fédération de l’industrie et du gaz [2011] ECR I-5079, paragraph 10). | 44. As regards the use of water not requiring an authorisation under the WHG, the fact that it concerns the use of small quantities of water does not in itself preclude the possibility that some of those uses are likely to have a significant effect on a protected site. Even assuming that such uses of water are not likely to have a significant effect on the status of a body of water, it does not follow that they are not likely to have a significant effect on neighbouring protected sites. | 0 |
4,004 | 8 Although the provisions of that regulation do not expressly lay down a prohibition of quantitative restrictions on imports and of measures having equivalent effect on intra-Community trade, it is clear from the combined provisions of Articles 38 to 46 and Article 8(7) of the Treaty that, once the transition period expired, that prohibition arose automatically from the provisions of the Treaty, as, moreover, the 30th recital of the preamble to Regulation No 3796/81 emphasizes (see, to this effect, the judgment in Case C-228/91 Commission v Italy [1993] ECR I-2701, paragraph 11). | 27 It is therefore permissible for a service provider which does not itself fulfil the minimum conditions required for participation in the procedure for the award of a public service contract to rely, vis-à-vis the contracting authority, on the standing of third parties upon whose resources it proposes to draw if it is awarded the contract. | 0 |
4,005 | 59. In the case in the main proceedings, it is for the referring court to ascertain, in the light of all the relevant circumstances, for the purposes of establishing whether there has been an infringement by Directmedia of the sui generis right of the Albert-Ludwigs-Universität Freiburg, whether the operation undertaken by Directmedia on the basis of the list of verse titles drawn up by Mr Knoop amounts to an extraction in respect of a substantial part, evaluated qualitatively or quantitatively, of the contents of that list (see, in that respect, The British Horseracing Board and Others , paragraphs 69 to 72), or to extractions of insubstantial parts which, by their repeated and systematic nature, would have led to reconstituting a substantial part of those contents (see, in that respect, The British Horseracing Board and Others , paragraphs 73, 87 and 89). | 25. That conclusion cannot be called into question by the Court’s judgments in Case 177/78 McCarren [1979] ECR 2161 and Case 222/82 Apple and Pear Development Council [1983] ECR 4083. Even if, in paragraph 25 of the judgment in McCarren and paragraph 41 of the judgment in Apple and Pear Development Council , the Court did not rule out that the national court, applying its national law, could take into consideration possible methods of refusing reimbursement of an unlawful tax other than passing on, it must be noted that the Court, in paragraph 20 of the present judgment, states that the direct passing on of the tax wrongly levied to the purchaser constitutes the sole exception to the right to reimbursement of tax levied in breach of European Union law. | 0 |
4,006 | 26
As EU law currently stands, there is no legislation adopted on the basis of Article 192 TFEU imposing a specific method upon the Member States for financing the cost of the disposal of urban waste, with the result that the cost may, in accordance with the choice of the Member State concerned, equally well be financed by means of a tax or of a fee or in any other manner. Accordingly, recourse to criteria of invoicing based on the volume of the container provided for users, calculated on the basis of, inter alia, the surface area of the property which they occupy and of its use, may provide a means of calculating the costs of disposing of that waste and allocating those costs among the various holders, in so far as this parameter is such as to have a direct impact on the amount of those costs (see, to that effect, judgment of 16 July 2009, Futura Immobiliare and Others, C‑254/08, EU:C:2009:479, paragraphs 48 and 50). | 34 Where the requirements such as those set out in Directive 93/16 are satisfied, mutual recognition of the diplomas in question renders superfluous their recognition under the principle referred to in paragraphs 23 and 24 above. However, that principle unquestionably remains relevant in situations not covered by such directives, as in Dr Hocsman's case. | 0 |
4,007 | 21. In that regard, it is settled case-law that to allow a party to put forward for the first time before the Court of Justice a plea in law which it has not raised before the Court of First Instance would be to allow it to bring before the Court, whose jurisdiction in appeals is limited, a case of wider ambit than that which came before the Court of First Instance. In an appeal the Court’s jurisdiction is therefore confined to review of the findings of law on the pleas argued before the Court of First Instance (see, in particular, Joined Cases C-186/02 P and C-188/02 P Ramondín and Others v Commission [2004] ECR I-10653, paragraph 60, and Case C‑25/05 P Storck v OHIM [2006] ECR I‑5719, paragraph 61). | 33
Next, it is apparent from the wording of Article 1(1)(c) of Directive 2001/23 that, in order for the directive to apply, the transfer must concern an entity engaged in economic activities whether or not for gain. | 0 |
4,008 | 27. It must be recalled that the customs warehousing procedure allows the storage in a warehouse of non-Community goods with a suspension of import duties on those goods. Those goods, although they are physically on the customs territory of the European Union, are nevertheless regarded as non-Community goods. Entitlement to benefit from such a procedure is linked to compliance with certain obligations which allow the customs authorities to verify the state of the stock at any time, in accordance with Article 529(1) of the Implementing Regulation. Among those obligations, the obligation to keep stock records of goods placed under the customs warehousing procedure, pursuant to Article 105 of the Customs Code, is considered to be an essential obligation connected with that system (Case C-402/10 Groupe Limagrain Holding [2011] ECR I-10827, paragraphs 33 and 37). Non-fulfilment of the obligation to enter the removal of the goods in the appropriate stock records as soon as possible compromises customs supervision. | 37. It follows that, where the minimum indispensable information required by Article 520 et seq. of the Regulation implementing the Community Customs Code is lacking, the obligation to keep stock records cannot be regarded as fulfilled (see, to that effect, Bayernwald Früchteverwertung , paragraph 19). The result is a failure to fulfil an obligation essential to the customs supervision procedure. Consequently, one of the conditions governing entitlement to advance payment of an export refund under the provisions of Regulation No 565/80 will not have been met. | 1 |
4,009 | 30 Admittedly, as Freemans rightly points out, the Court has held, with regard to gaming machines offering a chance of winning (slot machines), that the consideration is the total stakes inserted less the proportion corresponding to the winnings paid out to players (judgment in Glawe, cited above, paragraph 13). However, it must be pointed out, first, that gambling transactions do not lend themselves easily to the application of VAT, as the Commission stated in its proposal for a Sixth Directive (see Bulletin of the European Communities, Supplement 11/73, p. 16). It thus hardly appears to be appropriate to draw general conclusions from the taxation of those transactions in order to apply them to the taxation of ordinary supplies of goods. Next, it is necessary to take account of the fact that, in the case which gave rise to the judgment in Glawe, cited above, the proportion of stakes not included in the taxable amount was in fact repaid to players who won. The facts of Glawe were thus materially different from those in the present case, in which an element of the price paid by the final consumer is retained by the taxable person, if the consumer does not use it. | 10 A profit transfer in favour of a capital company, if it increases the assets of that company and is likely to increase the value of its shares, constitutes a service which may be subject to capital duty, if it is a service provided by a member. | 0 |
4,010 | 26
In order to answer the question referred, for the purpose of interpreting the latter provision it is necessary to consider not only its wording but also the context in which it occurs and the objectives pursued by the rules of which it is part (see, to that effect, judgment of 8 November 2016, Ognyanov, C‑554/14, EU:C:2016:835, paragraph 31). | 63. It follows that, where the legislation of a Member State makes the grant of a tax advantage dependent on satisfying requirements, compliance with which can be verified only by obtaining information from the competent authorities of a third country, it is, in principle, legitimate for that Member State to refuse to grant that advantage if, in particular, because that third country is not under any contractual obligation to provide information, it proves impossible to obtain such information from that country. | 0 |
4,011 | 68. In order to assess the soundness of that reasoning of the Court of First Instance, it must be pointed out that it is clear from the Court of Justice’s recent case‑law that a reduction under the Leniency Notice can be justified only where the information provided and, more generally, the conduct of the undertaking concerned might be considered to demonstrate a genuine spirit of cooperation on its part (see Joined Cases C-189/02 P, C-202/02 P, C-205/02 P to C-208/02 P and C‑213/02 P Dansk Rørindustri and Others v Commission [2005] ECR I‑5425, paragraphs 388 to 403, particularly paragraph 395). | 395. Furthermore, and above all, a reduction under the Leniency Notice can be justified only where the information provided and, more generally, the conduct of the undertaking concerned might be considered to demonstrate genuine cooperation on its part. | 1 |
4,012 | 43. As the Advocate General has indicated in point 28 of her Opinion, there is nothing in the scheme or purpose of Directive 90/435 to suggest that there is any significant difference between the concepts of ‘refraining from taxing’ and ‘exempting’ the profits received by the parent company, as the Court has used the concept of ‘exempting’ interchangeably with that of ‘refrain[ing] from taxing’ within the meaning of Article 4(1) (see, inter alia, Case C‑374/04 Test Claimants in Class IV of the ACT Group Litigation [2006] ECR I‑11673, paragraph 53; Test Claimants in the FII Group Litigation , paragraphs 44 and 102; and Banque Fédérative du Crédit Mutuel , paragraph 44). | Or, il résulte d’une jurisprudence bien établie que l’existence d’un manquement doit être appréciée en fonction de la situation de l’État membre telle qu’elle se présentait au terme du délai fixé dans l’avis motivé (voir, notamment, arrêts du 4 septembre 2014, Commission/Grèce, C-351/13, non publié, EU:C:2014:2150, point 20, et du 5 février 2015, Commission/Belgique, C-317/14, EU:C:2015:63, point 34). | 0 |
4,013 | 16 The Court also held that the limitation of the effects in time of the judgment in Case C-262/88 Barber v Guardian Royal Exchange Group [1990] ECR I-1889 did not apply to the right to join an occupational pension scheme (Vroege, paragraph 32, and Fisscher, paragraph 28). The Court further held that the direct effect of Article 119 of the Treaty could be relied on in order retroactively to claim equal treatment in relation to the right to join an occupational pension scheme and might be so relied on as from 8 April 1976, the date of the judgment in Case 43/75 Defrenne v SABENA [1976] ECR 455, in which the Court held for the first time that Article 119 has direct effect. | 53 That finding is all the more compelling since the damage and threats to which the Commission refers not only affect the importation into or transit in France of the products directly affected by the violent acts, but are also such as to create a climate of insecurity which has a deterrent effect on trade flows as a whole. | 0 |
4,014 | 48. Although that is the position where tax fraud is committed by the taxable person himself, it is also the case where a taxable person knew, or should have known, that, by his purchase, he was taking part in a transaction connected with VAT fraud. In such circumstances, the taxable person concerned must, for the purposes of the Sixth Directive, be regarded as a participant in such fraud, whether or not he profits from the resale of the goods or the use of the services in the context of the taxable transactions subsequently carried out by him (see judgments in Bonik , C‑285/11, EU:C:2012:774, paragraphs 38 and 39 and the case-law cited, and in Maks Pen , C‑18/13, EU:C:2014:69, paragraph 27). | 27. While that is the position where tax evasion is committed by the taxable person himself, the same is also true where a taxable person knew, or should have known, that, by his acquisition, he was taking part in a transaction connected with the evasion of VAT. He must therefore, for the purposes of Directive 2006/112, be regarded as a participant in that evasion, whether or not he profits from the resale of the goods or the use of the services in the context of the taxable transactions subsequently carried out by him (see Bonik , paragraphs 38 to 39 and the case-law cited). | 1 |
4,015 | 22. According to settled case-law of the Court, in determining the scope of provisions of EU law, in this case Article 1(2) and the first subparagraph of Article 3(1) of Regulation No 2988/95, their wording, context and objectives must all be taken into account (judgment in Angerer , C‑477/13, EU:C:2015:239, paragraph 26 and the case-law cited). | 30
It follows from the foregoing that non-payment is characterised by the inherent uncertainty that stems from its non-definitive nature. | 0 |
4,016 | 37. It follows that the Finnish tax legislation makes the grant of the tax credit subject to the condition that the dividends be distributed by companies established in Finland, while shareholders fully taxable in Finland find themselves in a comparable situation, whether they receive dividends from companies established in that Member State or from companies established in other Member States (see, to that effect, Case C-107/94 Asscher [1996] ECR I‑3089, paragraphs 41 to 49, and Case C-234/01 Gerritse [2003] ECR I-5933, paragraphs 47 to 54). | 50. That is not, however, the case with Mr Gerritse. | 1 |
4,017 | 68. In that regard, it is settled case-law that the principle of non-discrimination, whether it has its basis in Article 12 EC or Articles 39 EC or 43 EC, requires that comparable situations must not be treated differently and that different situations must not be treated in the same way. Such treatment may be justified only if it is based on objective considerations independent of the nationality of the persons concerned and is proportionate to the objective being legitimately pursued (see, to that effect, Case C-164/07 Wood [2008] ECR I-4143, paragraph 13, and Case C‑524/06 Huber [2008] ECR I‑9705, paragraph 75). | 45
As regards, second, Article 12 of the Authorisation Directive, it must be recalled that the administrative charges which Member States may impose, under that article, on undertakings providing a service or a network under the general authorisation or to which a right of use has been granted, in order to finance NRA activities, must be exclusively intended to cover the overall administrative costs relating to the activities mentioned in Article 12(1)(a) of that directive. Those charges cannot therefore be intended to cover expenditure relating to tasks other than those listed in that provision, and in particular not administrative costs of any kind incurred by the NRA (see, to that effect, judgment of 18 July 2013, in Vodafone Omnitel and Others, C‑228/12 to C‑232/12 and C‑254/12 to C‑258/12, EU:C:2013:495, paragraphs 38 to 40 and 42). | 0 |
4,018 | 21. Second, as regards the status of a trader covered by Article 26 of the Sixth Directive, it should be noted that, according to the case-law, the services provided by travel agents and tour operators most frequently consist of multiple services, in particular transport and accommodation, supplied either within or outside the territory of the Member State in which the undertaking has established its business or has a fixed establishment. The application of the normal rules on place of taxation, taxable amount and deduction of input tax would, by reason of the multiplicity of services and the places in which they are provided, entail practical difficulties for those undertakings of such a nature as to obstruct their operations. In order to adapt the applicable rules to the specific nature of such operations, the Community legislature set up a special VAT scheme in Article 26(2), (3) and (4) of the Sixth Directive (see Van Ginkel , paragraphs 13 to 15; Joined Cases C-308/96 and C-94/97 Madgett and Baldwin [1998] ECR I-6229, paragraph 18, and Case C-149/01 First Choice Holidays [2003] ECR I-6289, paragraphs 23 and 24). | 46. En tout état de cause, ainsi qu’il ressort de l’ordonnance attaquée, la requérante a eu la possibilité de présenter ses observations écrites sur les fins de non‑recevoir soulevées par la Commission et s’en est prévalue. À cet égard, il peut, au demeurant, être rappelé que, selon la jurisprudence de la Cour européenne des droits de l’homme, la tenue d’une audience n’est pas nécessaire lorsque l’affaire ne soulève pas de questions de fait ou de droit ne pouvant être adéquatement résolues sur le fondement du dossier et des observations écrites des parties (voir Cour EDH, arrêt Döry c. Suède, du 12 novembre 2002, § 37). | 0 |
4,019 | 53
Even if that fact were established, it would not, in any event, show that the General Court should have held that multipliers for the ‘gravity of the infringement’ and for the ‘additional amount’ at a rate of 15% are not appropriate or are too high, since such a rate was warranted by reason of the very nature of the infringement at issue, namely the implementation of coordinated price increases. Such an infringement is among the most harmful restrictions of competition for the purposes of points 23 and 25 of the 2006 Guidelines and 15% is the lowest rate on the scale of penalties prescribed for such infringements under those guidelines (see, to that effect, judgments of 11 July 2013, Ziegler v Commission, C‑439/11 P, EU:C:2013:513, paragraphs 124 and 125, and of 11 July 2013, Team Relocations and Others v Commission, C‑444/11 P, not published, EU:C:2013:464, paragraph 125). | 26 Consequently, for the purposes of paying family benefits under German legislation in accordance with Article 73 of the Regulation, the expression `employed persons' must be construed as designating only employed persons who satisfy the definition resulting from the combined provisions of Article 1(a)(ii) and the Annex.
Validity of the Annex | 0 |
4,020 | 19
As regards, first of all, the question, raised by the European Commission, of whether Mr Bordonaro may be classified as a ‘worker’ within the meaning of Article 45 TFEU, it must be recalled that according to consistent case-law of the Court, that concept has a specific independent meaning and must not be interpreted narrowly. So, any person who pursues real, genuine activities, to the exclusion of activities on such a small scale as to be regarded as purely marginal and ancillary, must be regarded as a ‘worker’. The essential feature of an employment relationship is, according to that case-law, that for a certain period of time a person performs services for and under the direction of another person in return for which he receives remuneration (judgments of 3 July 1986, Lawrie-Blum, 66/85, EU:C:1986:284, paragraphs 16 and 17; of 23 March 2004, Collins, C‑138/02, EU:C:2004:172, paragraph 26; and of 3 May 2012, Neidel, C‑337/10, EU:C:2012:263, paragraph 23). | 29. À cet égard, un brevet protégeant plusieurs «produits» distincts peut certes permettre en principe d’obtenir plusieurs CCP en lien avec chacun de ces produits distincts, pour autant notamment que chacun de ceux-ci soit «protégé» en tant que tel par ce «brevet de base» au sens de l’article 3, sous a), du règlement nº 469/2009, lu en combinaison avec l’article 1 er , sous b) et c), de celui-ci (arrêt du 12 décembre 2013, Georgetown University, C‑484/12, point 30). | 0 |
4,021 | 29 It is settled case-law that, within the framework of proceedings brought under Article 177 of the Treaty, the Court does not have jurisdiction to interpret national law or to give a ruling on the compatibility of a national measure with Community law (Case C-188/91 Deutsche Shell v Hauptzollamt Hamburg-Harburg [1993] ECR I-363, paragraph 27). | 20. For the reasons set out in points 48 and 56 of that Opinion, that condition is not fulfilled where promotional items are handed out as a reward for the purchase of other goods and to encourage the sale of the latter. | 0 |
4,022 | 12 That provision makes any waiver of post-clearance recovery by the competent customs authorities subject to the fulfilment of three conditions. Provided that all those conditions are fulfilled, the person liable is entitled to waiver post-clearance recovery (see the judgments in Case C-348/89 Mecanarte-Metalúrgica de Lagoa [1991] ECR I-3277, paragraph 12, and Case 341/85 Foto-Frost [1987] ECR 4199, paragraph 22.) | 48. Cependant, eu égard au fait que le dispositif d’une décision en matière d’aides d’État est indissociable de la motivation de celle-ci, en sorte qu’elle doit être interprétée, si besoin en est, en tenant compte des motifs qui ont conduit à son adoption (voir arrêts du 15 mai 1997, TWD/Commission, C-355/95 P, Rec. p. I-2549, point 21, et Commission/Grèce, précité, point 41), le destinataire d’une telle décision est appelé à déterminer les montants à récupérer sur la base de la lecture combinée du dispositif de la décision adoptée par la Commission et des motifs de celle-ci. | 0 |
4,023 | 40. More particularly, as regards interim measures, the Court considers that their inclusion in the scope of the Brussels Convention is determined not by their own nature but by the nature of the rights that they serve to protect (see, in particular, Case 143/78 de Cavel [1979] ECR 1055, paragraph 8, and Case C‑391/95 Van Uden [1998] ECR I‑7091, paragraph 33). | 28. In the present case, as the Advocate General noted in points 33 and 34 of his Opinion, the national provisions at issue providing for the re‑characterisation as a distribution of interest paid by a resident company (‘the borrowing company’) in respect of a loan granted by a non-resident company (‘the lending company’) apply only to situations where the lending company has a definite influence on the borrowing company or is itself controlled by a company which has such an influence. | 0 |
4,024 | 30. It follows that medical services effected for the purpose of protecting, of maintaining or of restoring human health benefit from the exemption under Article 13A(1)(b) and (c) of the Sixth Directive (see, to that effect, Case C‑212/01 Unterpertinger [2003] ECR I‑13859, paragraphs 40 and 41; Case C‑307/01 D’Ambrumenil and Dispute Resolution Services [2003] ECR I‑13989, paragraphs 58 and 59; and L.u.P. , paragraph 29). | 41. On the other hand, medical services effected for a purpose other than that of protecting, including maintaining or restoring, human health may not, according to that same case-law, benefit from the exemption under Article 13A(1)(c) of the Sixth Directive. Having regard to their purpose, to make those services subject to VAT is not contrary to the objective of reducing the cost of health care and of making it more accessible to individuals. | 1 |
4,025 | 89. Applied to the classification of a measure as aid, that principle requires a statement of the reasons for which the Commission considers that the measure concerned falls within the scope of Article 87(1) EC. In that connection, even in cases where it is clear from the circumstances under which it was granted that the aid is liable to affect trade between Member States or to distort or threaten to distort competition, the Commission must at least set out those circumstances in the statement of reasons for its decision (Case 57/86 Greece v Commission [1988] ECR 2855, paragraph 15, Joined Cases C-329/93, C-62/95 and C-63/95 Germany v Commission [1996] ECR I-5151, paragraph 52, and Case C-156/98 Germany v Commission , paragraph 98). | 52 While it is settled case-law that the relatively small size of an undertaking' s turnover in the Community does not a priori exclude the possibility that State intervention in its favour constitutes aid (Case C-142/87 Belgium v Commission ("Tubemeuse") [1990] ECR I-959, paragraph 43), and while in certain cases the very circumstances in which the aid has been granted may show that it is liable to affect trade between Member States and to distort or threaten to distort competition, the Commission must at least set out those circumstances in the statement of the reasons for its decision (Netherlands and Leeuwarder Papierwarenfabriek, paragraph 24). | 1 |
4,026 | 25. It must be added that the power thus granted to the Member States by the directive is in accordance with the Court’s case-law that Member States may leave the implementation of the social policy objectives envisaged by a directive in this area in the first instance to management and labour (see, in particular, Case 143/83 Commission v Denmark [1985] ECR 427, paragraph 8; Case 235/84 Commission v Italy [1986] ECR 2291, paragraph 20; and Case C‑187/98 Commission v Greece [1999] ECR I‑7713, paragraph 46). | 53 In that regard, the demands of an investigation conducted by the customs authorities or the police constitute, in the absence of any deception or negligence on the part of the person liable, and where that person has not been informed that the investigation is being carried out, a special situation within the meaning of Article 13(1) of Regulation No 1430/79. Although it may be legitimate for the national authorities, in order better to dismantle a network, identify perpetrators of fraud and obtain or consolidate evidence, deliberately to allow offences or irregularities to be committed, to place on the person liable the burden of the customs debt arising from the choices made in connection with the prosecution of offences is inimical to the objective of fairness which underlies Article 905(1) of Regulation No 2454/93 in that it puts that person in an exceptional situation in comparison with other operators engaged in the same business. | 0 |
4,027 | 47. It is apparent from the foregoing that, for the purposes of the application of Regulation No 883/2004, a person cannot have simultaneously two habitual residences in two different Member States (see, to that effect, Wencel EU:C:2013:303, paragraph 51), given that, under that regulation, an insured person’s place of residence is necessarily different from his place of stay. | 51. Consequently, it must be concluded that Article 10 of Regulation No 1408/71 must be interpreted as meaning that, for the purposes of the application of that regulation, a person cannot have simultaneously two habitual residences in two different Member States. | 1 |
4,028 | 72. The Court has also stated that when a trade mark proprietor marks items such as perfume testers with the words ‘demonstration’ or ‘not for sale’, that precludes, in the absence of any evidence to the contrary, a finding that that proprietor impliedly consented to those items being put on the market (see Coty Prestige Lancaster Group , paragraphs 43, 46 and 48). | 57. Those effects must, however, be determined with regard to the date on which the national authorities of the host Member State adopted a decision to withdraw the residence permit of that worker. | 0 |
4,029 | 24. It must be recalled that according to settled case-law, the need to provide an interpretation of Community law which will be of use to the national court makes it necessary that the national court define the factual and legal context of the questions it is asking or, at the very least, explain the factual circumstances on which those questions are based (see, in particular, Joined Cases C-115/97 to C-117/97 Brentjens ' [1999] ECR I-6025, paragraph 38). | 22. À cet égard, il convient de relever qu’il ressort tant du onzième considérant de la directive 87/344 que de l’article 4, paragraphe 1, de celle-ci que l’intérêt de l’assuré en protection juridique implique que ce dernier ait la liberté de choisir lui-même son avocat ou toute autre personne ayant les qualifications admises par la loi nationale dans le cadre de toute procédure judiciaire ou administrative (arrêt Stark, précité, point 28). | 0 |
4,030 | 54. However, although in the latter case, as is attested by the use of the expression ‘for example’, Article 34(1) of Directive 93/38 does not set out an exhaustive list of the criteria which may be chosen by the contracting authorities, and therefore leaves it open to the authorities awarding contracts to select the criteria on which they propose to base their award of the contract, their choice is nevertheless limited to criteria aimed at identifying the tender which is economically the most advantageous (see, by analogy, Beentjes , paragraph 19; Case C‑19/00 SIAC Construction [2001] ECR I‑7725, paragraphs 35 and 36; Case C‑513/99 Concordia Bus Finland [2002] ECR I‑7213, paragraphs 54 and 59; Case C‑315/01 GAT [2003] ECR I‑6351, paragraphs 63 and 64; and Lianakis and Others , paragraph 29). | 50. Moreover, while the simplification of administrative obligations burdening flat-rate farmers is indeed one of the objectives pursued by the flat-rate scheme for farmers, the goal of simplification cannot justify the introduction of an exemption which is not provided for by the VAT Directive (see, to that effect and by analogy, Case C‑128/05 Commission v Austria [2006] ECR I‑9265, paragraph 25). That is reinforced by the fact that the objective of simplification must, in the present case, be reconciled with the objective of offsetting the input VAT borne by the farmers concerned, which necessarily implies that a minimum of administrative obligations are imposed on flat-rate farmers, inter alia, in order to collect the data required for the determination of the applicable flat-rate compensation percentages. | 0 |
4,031 | 36. Les différences de traitement autorisées par l’article 65, paragraphe 1, sous a), TFUE doivent être ainsi distinguées des discriminations interdites par le paragraphe 3 de ce même article. Or, il ressort de la jurisprudence de la Cour que, pour qu’une réglementation fiscale nationale telle que celle en cause au principal puisse être considérée comme compatible avec les dispositions du traité relatives à la libre circulation des capitaux, il faut que la différence de traitement qu’elle prévoit concerne des situations qui ne sont pas objectivement comparables ou soit justifiée par une raison impérieuse d’intérêt général (arrêt Haribo Lakritzen Hans Riegel et Österreichische Salinen, précité, point 58 et jurisprudence citée). | 24. En ce qui concerne les taxes d’immatriculation des véhicules, il est de jurisprudence constante qu’un État membre peut soumettre à une taxe d’immatriculation un véhicule automobile immatriculé dans un autre État membre lorsque ledit véhicule est destiné à être essentiellement utilisé sur le territoire du premier État membre à titre permanent ou qu’il est, en fait, utilisé de cette façon (voir arrêt van Putten e.a., précité, point 46, ainsi que ordonnance Notermans-Boddenberg, précitée, point 26). | 0 |
4,032 | 27. In that regard, it must first be noted that it is established case-law that, in proceedings for failure to fulfil obligations, it is for the Commission to prove the existence of the alleged infringement and to provide the Court with the information necessary for it to determine whether the infringement is made out, and the Commission may not rely on any presumption for that purpose (see, in particular, Case 96/81 Commission v Netherlands [1982] ECR 1791, paragraph 6; Case C-62/89 Commission v France [1990] ECR I-925, paragraph 37; Case C-300/95 Commission v United Kingdom [1997] ECR I-2649, paragraph 31; and Case C-217/97 Commission v Germany [1999] ECR I-5087, paragraph 22). | 52. À cet égard, le système de protection mis en œuvre par la directive 93/13 reposant sur l’idée que le consommateur se trouve dans une situation d’infériorité en ce qui concerne, notamment, le niveau d’information, l’exigence de rédaction claire et compréhensible des clauses contractuelles posée par cette directive doit être entendue de manière extensive (voir, en ce sens, arrêt Kásler et Káslerné Rábai, C‑26/13, EU:C:2014:282, point 72). | 0 |
4,033 | 41. With regard to Article 6 of Directive 73/148, the Court has held that, given the lack of precision as to the means of acceptable proof by which the person concerned can establish that he or she comes within one of the classes of persons referred to in Articles 1 and 4 of that directive, it must be concluded that evidence may be adduced by any appropriate means (see, inter alia, Case C‑363/89 Roux [1991] ECR I‑1273, paragraph 16, and Case C‑215/03 Oulane [2005] ECR I‑1215, paragraph 53). | 32. It follows that, for a commercial communication to be capable of being categorised as an invitation to purchase, it is not necessary for it to include an actual opportunity to purchase or for it to appear in proximity to and at the same time as such an opportunity. | 0 |
4,034 | 37. In those circumstances the Upper Tribunal (Tax and Chancery Chamber) decided to stay the proceedings and to refer the following questions to the Court of Justice for a preliminary ruling:
‘(1) In circumstances such as those in the present case, what weight should a national court give to contracts in determining the question of which person made a supply of services for the purposes of VAT? In particular, is the contractual position decisive in determining the VAT supply position?
(2) In circumstances such as those in the present case, if the contractual position is not decisive, in what circumstances should a national court depart from the contractual position?
(3) In circumstances such as those in the present case, in particular, to what extent is it relevant:
(a) Whether the person who makes the supply as a matter of contract is under the overall control of another person?
(b) Whether the business knowledge, commercial relationship and experience rests with a person other than that which enters into the contract?
(c) Whether all or most of the decisive elements in the supply are performed by a person other than that which enters into the contract?
(d) Whether the commercial risk of financial and reputational loss arising from the supply rests with someone other than that which enters into the contracts?
(e) Whether the person making the supply, as a matter of contract, sub-contracts decisive elements necessary for such supply to a person controlling that first person and such sub‑contracting arrangements lack certain commercial features?
(4) In circumstances such as those in the present case, should the national court depart from the contractual analysis?
(5) If the answer to question 4 is “no”, is the tax result of arrangements such as those in this case a tax advantage the grant of which would be contrary to the purpose of the Sixth Directive within the meaning of paragraphs 74 to 86 of [ Halifax and Others ]?
(6) If the answer to question 5 is yes, how should arrangements such as those in the present case be recharacterised?’
Consideration of the questions referred
The first to fourth questions | 22. In that regard, it must be noted that the legal act which is the subject-matter of the main proceedings was adopted in 2008 by the decision of the vakuutusoikeus. Nor is it in dispute that the compensation for long-term harm in question seeks to remedy the consequences of X’s accident for the rest of his life. | 0 |
4,035 | 38. It follows that the General Court was correct, first, not to have taken into consideration the case-law stemming from the judgments in Fediol v Commission (70/87, EU:C:1989:254) and Nakajima v Council (C‑69/89, EU:C:1991:186), and, second, to have determined whether the provisions in Article 4(1) and (4)(c) of the Aarhus Convention are, as regards their content, unconditional and sufficiently precise. | 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. | 1 |
4,036 | 40 The purpose of such agreements is to consolidate and extend the economic relations existing between the parties and, in pursuit of that aim, to eliminate obstacles to trade, including import customs duties and charges having equivalent effect closely linked with them. Those agreements would be deprived of much of their effectiveness if the term charge having equivalent effect contained in them were to be interpreted as having a more limited scope than the same term appearing in the Treaty (Case C-163/90 Legros and Others [1992] ECR I-4625, paragraph 26). | 26 It follows that, in the context of the objective of eliminating obstacles to trade, elimination of customs duties is of prime importance, as is elimination of charges having equivalent effect, which, according to the case-law of the Court, are closely linked to customs charges stricto sensu (see, in particular, the judgment in Diamantarbeiders, cited above, and the judgment in Case C-260/90 Leplat [1992] ECR I-643). The agreement would therefore be deprived of much of its effectiveness if the term "charge having equivalent effect" contained in Article 6 of the agreement were to be interpreted as having a more limited scope than the same term appearing in the EEC Treaty. | 1 |
4,037 | 41. In this respect, certain circumstances may constitute evidence that a substance or object has been discarded or of an intention or requirement to discard it within the meaning of Article 1(a) of Directive 75/442. That will be the case in particular where the substance used is a production residue, that is to say, a product not sought as such ( ARCO Chemie Nederland , paragraphs 83 and 84). The Court has thus said that leftover stone from extraction processes of a granite quarry which is not the product primarily sought by the operator in principle constitutes waste ( Palin Granit , paragraphs 32 and 33). | 50
In the present case, it is common ground that the sale of the ‘filmerspeler’ multimedia player was made in full knowledge of the fact that the add-ons containing hyperlinks pre-installed on that player gave access to works published illegally on the internet. As was noted in paragraph 18 above, the advertising of that multimedia player specifically stated that it made it possible, in particular, to watch on a television screen, freely and easily, audiovisual material available on the internet without the consent of the copyright holders. | 0 |
4,038 | 46. Moreover, it is apparent from the case-law of the Court that, in order to be eligible for the exemption under the first subparagraph of Article 28c(A)(a) of the Sixth Directive, it is for the supplier of the goods to furnish the proof that the conditions laid down for the application of that provision, including those imposed by the Member States for the purpose of ensuring the correct and straightforward application of the exemptions and for preventing any evasion, avoidance or abuse, are fulfilled (see, to that effect, Twoh International , paragraph 26). | 65. Second, recital 8 in the preamble to the Regulation states that the information in the Commission’s possession shows that the Member States have not ensured full compliance with the requirements established in Regulation No 1559/2007, the objective of which is the recovery of the bluefin tuna stock in the Eastern Atlantic and the Mediterranean. | 0 |
4,039 | 39. In accordance with settled case-law, it is the difference in pay which must be justified by objective factors unrelated to any discrimination linked to the difference in sex (see, in particular, Brunnhofer , paragraph 30 and the case-law cited). | 30 So understood, the fundamental principle laid down in Article 119 of the Treaty and elaborated by the Directive precludes unequal pay as between men and women for the same job or work of equal value, whatever the mechanism which produces such inequality (see Barber, cited above, paragraph 32), unless the difference in pay is justified by objective factors unrelated to any discrimination linked to the difference in sex (see, in particular, Case 129/79 Macarthys [1980] ECR 1275, paragraph 12, and Case C-243/95 Hill and Stapleton [1998] ECR I-3739, paragraph 34). | 1 |
4,040 | 30. In order to answer that question, it should be observed that, in exercising their powers for the purpose of applying national rules on the right of access, by persons believing themselves to be adversely affected by a cartel, to documents relating to national proceedings concerning that cartel, the national courts must weigh up the respective interests in favour of disclosure of the information and in favour of the protection of that information (see, to that effect, Pfleiderer , paragraph 30). | 55. On this point, it must be stated, first, that it does not appear from Article 4(2) of Directive 2009/24 that the exhaustion of the right of distribution of copies of computer programs mentioned in that provision is limited to copies of programmes on a material medium such as a CD-ROM or DVD. On the contrary, that provision, by referring without further specification to the ‘sale … of a copy of a program’, makes no distinction according to the tangible or intangible form of the copy in question. | 0 |
4,041 | 33. It follows from paragraphs 46 and 47 of the judgment in Klarenberg (C‑466/07, EU:C:2009:85) that what is relevant for the purpose of finding that the identity of the transferred entity has been preserved is not the retention of the specific organisation imposed by the employer on the various elements of production which are transferred, but rather the retention of the functional link of interdependence and complementarity between those elements. | 29 It thus follows from the wording of Article 36(3) of Regulation No 222/77 and Article 11a(2) of Regulation No 1062/87 that the indication by the office of departure of the time-limit within which proof of the place of the offence may be furnished by the principal is obligatory. | 0 |
4,042 | Il résulte également de la jurisprudence de la Cour que, lorsqu’une question de fait ou de droit ne fait pas l’objet du litige
dont le Tribunal est saisi, il n’appartient pas à ce dernier de se prononcer sur cette question, sous peine de statuer ultra
petita. Par conséquent, tout constat à cet égard par le Tribunal constitue un obiter dictum prononcé au-delà des limites dudit
litige et ne tranche ni effectivement ni nécessairement un point de droit. Il est, dès lors, insusceptible d’être revêtu de
l’autorité de la chose jugée (voir, en ce sens, arrêt ThyssenKrupp Nirosta/Commission, C‑352/09 P, EU:C:2011:191, points 129
à 132). | 54. It is not for the Court to rule on the interpretation of national law, that being exclusively for the national court which must, in the present case, determine whether the requirements set out in the preceding three paragraphs are met by the provisions of the relevant national legislation. However, the Court, when giving a preliminary ruling, may, where appropriate, provide clarification designed to give the national court guidance in its interpretation (see Case C‑255/02 Halifax and Others [2006] ECR I‑0000, paragraphs 76 and 77). | 0 |
4,043 | 35. In paragraph 18 of its judgment in Case C‑342/87 Genius Holding [1989] ECR 4227, the Court held that, in order to ensure the neutrality of VAT, it is for the Member States to provide in their internal legal system for the possibility of correcting any tax improperly invoiced where the person who issued the invoice shows that he acted in good faith. However, in paragraphs 60 and 63 of its judgment in Schmeink & Cofreth and Strobel , it stated that where the issuer of the invoice has in sufficient time wholly eliminated the risk of any loss in tax revenues, the principle of the neutrality of VAT requires that VAT which has been improperly invoiced can be adjusted without such adjustment being made conditional upon that issuer having acted in good faith (see Joined Cases C‑78/02 to C‑80/02 Karageorgou and Others [2003] ECR I‑13295, paragraph 50). The same rules apply equally to an account adjustment made for the purpose of obtaining an exemption in respect of an intra-Community supply. | Aux fins de l’examen de ces moyens, il convient de rappeler que, selon une jurisprudence constante de la Cour, le droit de l’Union en matière de concurrence, notamment l’article 101 TFUE, vise les activités des entreprises et la notion d’« entreprise » désigne toute entité exerçant une activité économique, indépendamment du statut juridique de cette entité et de son mode de financement (voir, notamment, arrêts du 5 mars 2015, Commission e.a./Versalis e.a., C‑93/13 P et C‑123/13 P, EU:C:2015:150, point 88, ainsi que du 27 avril 2017, Akzo Nobel et Akzo Nobel Chemicals/Commission, C‑516/15 P, EU:C:2017:314, point 47). | 0 |
4,044 | 41. Article 18 EC, which sets out in general terms the right of every EU citizen to move and reside freely within the territory of the Member States, finds specific expression in Article 39 EC with regard to freedom of movement for workers and in Article 43 EC with regard to freedom of establishment (Case C‑345/05 Commission v Portugal [2006] ECR I‑10633, paragraph 13; Commission v Sweden , paragraph 15, and Commission v Germany , paragraph 18). | 51. Cet argument ne saurait prospérer. En effet, la simple acquisition d’une telle participation ou de tels actifs ne saurait, en principe, être considérée, en soi, comme une menace réelle et suffisamment grave pour la sécurité de l’approvisionnement en énergie. | 0 |
4,045 | 40. In the absence of EU legislation in this area, the rules implementing the principle of res judicata are a matter for the national legal order, in accordance with the principle of the procedural autonomy of the Member States. However, such procedural rules must not be less favourable than those governing similar domestic situations (principle of equivalence) and must not be framed in such a way as to make it in practice impossible or excessively difficult to exercise the rights conferred by EU law (principle of effectiveness) (see judgments in Fallimento Olimpiclub , C‑2/08, EU:C:2009:506, paragraph 24, and Impresa Pizzarotti , C‑213/13, EU:C:2014:2067, paragraph 54 and the case-law cited). | 47. Selon une jurisprudence constante, l’imposition d’une astreinte ne se justifie en principe que pour autant que perdure le manquement tiré de l’inexécution d’un précédent arrêt jusqu’à l’examen des faits par la Cour (arrêt Commission/Irlande, C‑374/11, EU:C:2012:827, point 33 et jurisprudence citée). | 0 |
4,046 | 22 It must be pointed out in that regard that, in its judgment of 25 May 1971 in Case 80/70 Defrenne v Belgium (( 1971 )) ECR 445, paragraphs 7 and 8, the Court stated that consideration in the nature of social security benefits is not in principle alien to the concept of pay . However, the Court pointed out that this concept, as defined in Article 119, cannot encompass social security schemes or benefits, in particular retirement pensions, directly governed by legislation without any element of agreement within the undertaking or the occupational branch concerned, which are compulsorily applicable to general categories of workers . | 49. In particular, it must be ascertained whether the body in question carries on its activities in a situation of competition, since the existence of such competition may, as the Court has previously held, be an indication that a need in the general interest has an industrial or commercial character (see, to that effect, BFI Holding , paragraphs 48 and 49). | 0 |
4,047 | 58. Internet advertising on the basis of keywords corresponding to trade marks constitutes such a practice in that its aim, as a general rule, is merely to offer internet users alternatives to the goods or services of the proprietors of those trade marks (see, to that effect, Google France and Google , paragraph 69). | 34. As stated in clause 2.4 of the Framework Agreement on Parental Leave, workers must be protected against dismissal ‘on the grounds of’ an application for, or the taking of, parental leave in accordance with national law, collective agreements or practices. | 0 |
4,048 | 64. In any event, a Member State which encounters temporarily insuperable difficulties preventing it from complying with its obligations under European Union law may plead force majeure only for the period necessary in order to resolve those difficulties (see, to that effect, Case C-1/00 Commission v France [2001] ECR I-9989, paragraph 131). | 45. Accordingly, the answer to the first question is that Directive 1999/70 and the Framework Agreement must be interpreted as not applying either to the fixed-term employment relationship between a temporary worker and a temporary employment business or to the employment relationship between such a worker and a user undertaking.
The second and third questions | 0 |
4,049 | 22. In that regard, it must be borne in mind that Directive 2001/23 is intended to achieve only partial harmonisation in this area, essentially by extending the protection guaranteed to workers independently by the laws of the individual Member States to cover the case where an undertaking is transferred. It is not, however, intended to establish a uniform level of protection throughout the Community on the basis of common criteria (see, inter alia, judgments in Collino and Chiappero , C‑343/98, EU:C:2000:441, paragraph 37, and Juuri , C‑396/07, EU:C:2008:656, paragraph 23). | 74. The Court therefore has jurisdiction to rule on the second plea. | 0 |
4,050 | 35. Where, without initiating the formal review procedure under Article 88(2) EC, the Commission finds, on the basis of Article 88(3) EC, that aid is compatible with the common market, the persons intended to benefit from those procedural guarantees may secure compliance therewith only if they are able to challenge that decision before the Community judicature ( Cook v Commission , paragraph 23, Matra v Commission , paragraph 17, and Commission v Sytraval and Brink’s France , paragraph 40). For those reasons, the Court declares to be admissible an action for the annulment of such a decision brought by a person who is concerned within the meaning of Article 88(2) EC where he seeks, by instituting proceedings, to safeguard the procedural rights available to him under the latter provision ( Cook v Commission , paragraphs 23 to 26, and Matra v Commission , paragraphs 17 to 20). | 40. It is in the light of those clarifications that the national court must verify whether the principal activities provided by day-care centres and night-care centres come within the scope of ‘healthcare services’, within the meaning of Article 2(2)(f) of Directive 2006/123, and whether, as a consequence, those centres are excluded from the scope of that directive. | 0 |
4,051 | 66. According to the settled case-law of the Court, an aid measure which is put into effect in infringement of the obligations arising from Article 108(3) TFEU is unlawful (judgment in Distribution Casino France and Others , C‑266/04 to C‑270/04, C‑276/04 and C‑321/04 to C‑325/04, EU:C:2005:657, paragraph 30 and the case-law cited). | 33 EVEN IF IT ASSUMED THAT THE QUALITY OF IMPORTED APPLES WAS SUPERIOR TO THAT OF DOMESTIC APPLES IN THAT PERIOD , THE FACT STILL REMAINS THAT THE QUALITY OF DOMESTIC APPLES WAS NOT SO INFERIOR THAT THE TWO CATEGORIES OF APPLES WERE NOT LARGELY INTERCHANGEABLE .
| 0 |
4,052 | 33. The procedure provided for in Article 93(2) of the Treaty takes place primarily between the Commission and the Member State concerned. It is initiated against that State and not against the beneficiaries (see, to that effect, Joined Cases C‑74/00 P and C-75/00 P Falck and Acciaierie di Bolzano v Commission [2002] ECR I-7869, paragraphs 81 and 83). | 51. It follows that the third and fourth parts of the ground of appeal alleging infringement of Article 8(1)(b) of Regulation No 207/2009 must be rejected as being inadmissible.
Failure to provide reasons in the judgment under appeal
Arguments of the parties | 0 |
4,053 | 46. Consequently, legislation of a Member State, such as that at issue in the main proceedings, which makes the exercise of an economic activity subject to a licensing requirement and which specifies situations in which the licence is to be withdrawn, constitutes an obstacle to the freedoms thus guaranteed by Articles 49 TFEU and 56 TFEU (see judgment in Costa and Cifone , EU:C:2012:80, paragraph 70). | 52. The Commission rightly pointed out that the system of mutual recognition of diplomas established by Directive 89/48 does not imply that diplomas awarded by the other Member States certify an education and training similar or comparable to that required in the host Member State. According to that system, a diploma is not recognised on the basis of the intrinsic value of the education and training to which it attests, but because it gives the right to take up a regulated profession in the Member State where it was awarded or recognised. Differences in the organisation or content of teacher education and training acquired in another Member State by comparison with that provided in the host Member State are not therefore sufficient to justify a refusal to recognise the professional qualification concerned. At most, where those differences are substantial, they may justify the host Member State requiring that the applicant satisfy one or other of the compensatory measures set out in Article 4 of the directive. | 0 |
4,054 | 76 Given those stipulations, and on the assumption that the concept of operator is one of the elements essential to the subject-matter in question and must, therefore, be a matter reserved for the Council (see, in particular, Case C-240/90 Germany v Commission [1992] ECR I-5383, paragraphs 35 and 36), it must be found that the Council did define in sufficient detail the concept in question, so that it was able validly to delegate to the Commission the powers required for implementing the rules thus laid down, as it is authorised to do under Article 145 of the EC Treaty (now Article 202 EC). | 35 For the rest, it is necessary to refer to the legislative system established by the Treaty. Whereas the third paragraph of Article 43(2) in principle gives the Council power to adopt, on a proposal from the Commission and after consulting the European Parliament, rules relating to a common organization of the market, Articles 145 and 155 allow the Council to confer on the Commission, in the acts which it adopts, implementing powers in respect of the rules which it lays down. Article 145 nevertheless provides that the Council may also reserve the right, in specific cases, to exercise those powers itself. | 1 |
4,055 | 29. That interpretation of the first subparagraph of Article 6(1) of the Directive is corroborated by the objective of the Directive, which, as stated in the sixth recital, is to allow the persons concerned to ensure that the administrative entry of medicinal products satisfies objective criteria and that there is no discrimination between national medicinal products and those from other Member States (see Case C-229/00 Commission v Finland [2003] ECR I-5727, paragraph 39). | 42. The returns on the investments in training made by the clubs providing it are uncertain by their very nature since the clubs bear the expenditure incurred in respect of all the young players they recruit and train, sometimes over several years, whereas only some of those players undertake a professional career at the end of their training, whether with the club which provided the training or another club (see, to that effect, Bosman , paragraph 109). | 0 |
4,056 | 16. The Italian Government and the Commission of the European Communities, for their parts, point out that, as is apparent from the judgment in Case C‑295/97 Piaggio [1999] ECR I-3735, paragraphs 29 to 33, in the context of a reference for a preliminary ruling it is not for the Court to rule on the compatibility of any potential State aid with the common market. Thus, the Court can only assess whether the national provision in question falls within the definition of ‘State aid’ or not. In those circumstances, the Italian Government considers that the part of the first question referred for a preliminary ruling, which seeks determination of whether the measure in the main proceedings constitutes State aid incompatible with the common market, is inadmissible. The Commission, for its part, suggests reformulating the first question so that the Court may give an answer which is of use to the national court. Concerning the second question referred for a preliminary ruling, the Italian Government and the Commission consider that, in so far as the national court has not stated which specific grounds moved it to refer that question, it is inadmissible.
The Court’s reply | 43. Depending on the circumstances, those measures may consist in requiring all the Member States to authorise the marketing of the product or products concerned, subjecting such an obligation of authorisation to certain conditions, or even provisionally or definitively prohibiting the marketing of a product or products ( Arnold André , paragraph 35; Swedish Match , paragraph 34; and Alliance for Natural Health and Others , paragraph 33). | 0 |
4,057 | 17 Moreover, Mr Kremzow was sentenced for murder and for illegal possession of a firearm under provisions of national law which were not designed to secure compliance with rules of Community law (see, in particular, Case C-144/95 Maurin [1996] ECR I-2909, paragraph 12). | 41
In support of that interpretation, it must be stated that Articles 3 and 4 of Directive 91/271 impose on Member States the same deadlines for, as regards Article 3, providing agglomerations with a collecting system for urban waste water and, as regards Article 4, subjecting that water to secondary treatment or equivalent before discharge. Were the Commission’s interpretation of Article 4 of Directive 91/271 to be accepted, the deadlines laid down in that article would have to be at one year’s distance from those indicated in Article 3 of the directive, that one-year gap allowing Member States to carry out the collection of samples, in accordance with Annex I.D to the directive. However, no period additional to that granted in Article 3 of Directive 91/271 is provided to Member States for the purpose of complying with the requirements of Article 4 of the directive. | 0 |
4,058 | 36. According to settled case-law, the exception to the prohibition of discrimination on grounds of sex provided for in Article 7(1)(a) of Directive 79/7 must be interpreted strictly (see Case 152/84 Marshall [1986] ECR 723, paragraph 36; Case 262/84 Beets-Proper [1986] ECR 773, paragraph 38; and Case C-328/91 Thomas and Others [1993] ECR I-1247, paragraph 8). | 37. L’exercice de ce pouvoir n’est toutefois pas soustrait au contrôle juridictionnel. Le juge de l’Union doit a insi non seulement vérifier l’exactitude matérielle des éléments de preuve invoqués, leur fiabilité et leur cohérence, mais également contrôler si ces éléments constituent l’ensemble des données pertinentes devant être prises en considération pour apprécier une situation complexe et s’ils sont de nature à étayer les conclusions qui en sont tirées (voir arrêts Espagne/Lenzing, C‑525/04 P, EU:C:2007:698, point 57, et Pays-Bas/Commission, C‑405/07, EU:C:2008:613, point 55). | 0 |
4,059 | 16 In that respect, it should be remembered, first, that, according to the third paragraph of Article 177 of the Treaty, where a question of Community law is raised in a case pending before a court or tribunal of a Member State against whose decisions there is no judicial remedy under national law, that court or tribunal must bring the matter before the Court of Justice (Case C-337/95 Parfums Christian Dior v Evora [1997] ECR I-6013, paragraph 24). | 24 Next, as regards the question whether a court like the Benelux Court may be under an obligation to refer a question to the Court of Justice, it is to be remembered that, according to the third paragraph of Article 177 of the Treaty, where a question of Community law is raised in a case pending before a court or tribunal of a Member State against whose decisions there is no judicial remedy under national law, that court or tribunal must bring the matter before the Court of Justice. | 1 |
4,060 | 22. However, the restrictions imposed by the Member States must satisfy the conditions laid down in the case-law of the Court as regards their proportionality, that is to say, be suitable for ensuring attainment of the objective pursued and not go beyond what is necessary in order to achieve that objective. It should also be recalled in this connection that national legislation is appropriate for ensuring attainment of the objective relied on only if it genuinely reflects a concern to attain it in a consistent and systematic manner. In any event, the restrictions must be applied without discrimination (see, to this effect, Case C-42/07 Liga Portuguesa de Futebol Profissional and Bwin International [2009] ECR I-7633, paragraphs 59 to 61 and the case-law cited). | 121. However, when it decides to exercise that power to impose penalties, the Commission is not free to determine how joint and several liability is to be imposed from an external perspective or, in particular, the amount of the fine in respect of which it may demand full payment by each of those held jointly and severally liable (see, to that, effect, Commission v Siemens Österreich and Others and Siemens Transmission & Distribution and Others v Commission , paragraphs 52 and 54). | 0 |
4,061 | 47. With regard to existing aid, under the provisions of Article 93(1) and (2) of the Treaty and in accordance with the principle of legal certainty, in the context of its constant review of such aid, if, after giving notice to the parties concerned to submit their comments, the Commission finds that that aid is not compatible with the common market having regard to Article 92 of the Treaty, or that such aid is being misused, it is to decide that the State concerned must abolish or alter such aid within a period of time to be determined by the Commission. Such aid may therefore be lawfully put into effect as long as the Commission has not found it to be incompatible (see judgments in Italy v Commission , cited above, paragraphs 23 and 25, and Banco Exterior de España , cited above, paragraph 20). | 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 |
4,062 | 24. S’agissant du principe d’autosuffisance, la Commission fait valoir que les tentatives de la République italienne de déplacer le débat de l’échelle régionale à l’échelle nationale sont inutiles puisque cette question a déjà été clarifiée dans l’arrêt Commission/Italie (C‑297/08, EU:C:2010:115, points 61 à 69), selon lequel, compte tenu du choix de la République italienne de procéder à une gestion des déchets à l’échelle régionale, les régions doivent se doter, dans une mesure et pour une durée significative, d’infrastructures suffisantes pour couvrir leurs besoins en termes d’élimination des déchets. Si chaque région comptait sur la coopération des autres régions et sur celle de l’ensemble du système national d’élimination des déchets, le risque de crise de ce système s’accroîtrait. | 56. Ainsi qu’il résulte du point 41 du présent arrêt, il découle des directives 89/665 et 92/13 qu’un délai raisonnable doit s’écouler entre le moment où la décision d’attribution du marché est notifiée aux candidats et soumissionnaires évincés et la conclusion du contrat, afin de permettre à ces derniers d’introduire une demande de mesures provisoires avant la conclusion du contrat. | 0 |
4,063 | 30 First, it is settled case-law that the Directive applies to all transfers of entities which are engaged in economic activities, whether or not they operate with a view to profit (see, in particular, Case C-382/92 Commission v United Kingdom [1994] ECR I-2435, paragraphs 44 to 46). | 45 It follows from those judgments that the fact that an undertaking is engaged in non-profit-making activities is not in itself sufficient to deprive such activities of their economic character or to remove the undertaking from the scope of the directive. | 1 |
4,064 | 114. However, it is also settled case-law that a Member State is entitled to take measures to prevent certain of its nationals, under cover of freedoms created by the Treaty, from wrongfully evading the application of their national legislation (see, inter alia , in relation to the freedom to provide services Van Binsbergen , paragraph 13; Case C-148/91 Veronica Omroep Organisatie [1993] ECR I-487, paragraph 12; Case C-23/93 TV10 [1994] ECR I-4795, paragraph 21; in relation to freedom of establishment, Case 115/78 Knoors [1979] ECR 399, paragraph 25; Case C-61/89 Bouchoucha [1990] ECR I-3551, paragraph 14; and Case C-212/97 Centros [1999] ECR I-1459, paragraph 24; in relation to social security, Case C-206/94 Paletta [1996] ECR I-2357, paragraph 24; in relation to free movement of workers, Case 39/86 Lair [1988] ECR 3161, paragraph 43; in relation to the common agricultural policy, Case C-8/92 General Milk Products [1993] ECR I-779, paragraph 21; in relation to company law, Case C-367/96 Kefalas and Others [1998] ECR I-2843, paragraph 20). | 96. Second, the following comments should be made regarding, more specifically, the context in which the fourth question has been asked. | 0 |
4,065 | 48. The Court has also held that the obligations of consultation and notification imposed on the employer come into being prior to the employer’s decision to terminate employment contracts (see, to that effect, Case C‑188/03 Junk [2005] ECR I‑885, paragraphs 36 and 37, and Akavan Erityisalojen Keskusliitto AEK and Others , above, paragraph 38). | 21A RESTRICTIVE INTERPRETATION OF THE SECOND PARAGRAPH OF ARTICLE 14 , IN CONFORMITY WITH THE OBJECTIVES PURSUED BY SECTION 4 , ENTAILS THE RESTRICTION OF THE JURISDICTIONAL ADVANTAGE DESCRIBED ABOVE TO BUYERS WHO ARE IN NEED OF PROTECTION , THEIR ECONOMIC POSITION BEING ONE OF WEAKNESS IN COMPARISON WITH SELLERS BY REASON OF THE FACT THAT THEY ARE PRIVATE FINAL CONSUMERS AND ARE NOT ENGAGED , WHEN BUYING THE PRODUCT ACQUIRED ON INSTALMENT CREDIT TERMS , IN TRADE OR PROFESSIONAL ACTIVITIES .
| 0 |
4,066 | 76 In its judgment in that case, however, the Court held that none of those pleas was well founded. | 52. In such a case, it is possible that the relevant section of the public as regards the goods or services for which the later mark is registered will make a connection between the conflicting marks, even though that public is wholly distinct from the relevant section of the public as regards goods or services for which the earlier mark was registered. | 0 |
4,067 | 33. The Court has also stated that, in order to determine whether an agreement between undertakings or a decision by an association of undertakings has those characteristics, regard must be had to the content of its provisions, its objectives and the economic and legal context of which it forms part. When determining that context, it is also necessary to take into consideration the nature of the goods or services affected, as well as the actual conditions of the functioning and structure of the market or markets in question (see judgment in CB v Commission , C‑67/13 P, EU:C:2014:2204, paragraph 53 and the case-law cited). | 80. La libre circulation des capitaux ne saurait être comprise en ce sens qu’un État membre est obligé d’aménager ses règles fiscales en fonction de celles d’un autre État membre afin de garantir, dans toutes les situations, une imposition qui efface toute disparité découlant des réglementations fiscales nationales, étant donné que les décisions prises par un contribuable quant à l’investissement à l’étranger peuvent, selon les cas, être plus ou moins avantageuses ou désavantageuses pour un tel contribuable (voir, par analogie, arrêts précités Deutsche Shell, point 43, et Krankenheim Ruhesitz am Wannsee-Seniorenheimstatt, point 50). | 0 |
4,068 | 28 As is clear from paragraphs 32 to 34 of Kuusijärvi, the purpose of Article 13(2)(f) of Regulation No 1408/71 is precisely to ensure that a person covered by that regulation is always subject to the social security legislation of a Member State. | 59 It is true that, in paragraph 19 of Corbeau, the Court held that the exclusion of competition is not justified in certain cases involving specific services, severable from the service of general interest in question, if those services do not compromise the economic equilibrium of the service of general economic interest performed by the holder of the exclusive rights. | 0 |
4,069 | 16. None the less, the referring court asks whether such an approach is compatible with the Community legal order and, in particular, with Article 29 of Directive 92/50, as interpreted by the Court of Justice in Joined Cases C‑226/04 and C‑228/04 La Cascina and Others [2006] ECR I‑1347, paragraphs 21 to 23. That provision, which constitutes an expression of the principle of ‘favor participationis’ – whereby as many undertakings as possible should take part in the tendering procedure – comprises, according to that judgment, an exhaustive list of the grounds for exclusion from participation in a tendering procedure for the award of a service contract. Those grounds do not include the situation of undertakings linked by a relationship of control or decisive influence. | 95. In proceedings for infringement of the competition rules, it is the statement of objections which constitutes the essential procedural safeguard in this respect (see, to that effect, judgments in Musique Diffusion française and Others v Commission , 100/80 to 103/80, EU:C:1983:158, paragraph 10, and Papierfabrik August Koehler and Others v Commission , EU:C:2009:500, paragraph 35). | 0 |
4,070 | 42. With regard to existing aid, under the provisions of Article 93(1) and (2) of the Treaty and in accordance with the principle of legal certainty, if, in the course of its constant review of such aid, after giving notice to the parties concerned to submit their comments, the Commission finds that that aid is not compatible with the common market having regard to Article 92 of the Treaty, or that such aid is being misused, it is to decide that the State concerned must abolish or alter such aid within a period of time to be determined by the Commission. Such aid may therefore be lawfully put into effect as long as the Commission has not found it to be incompatible (see Case C‑47/91 Italy v Commission [1992] ECR I-4145, paragraphs 23 and 25, and Case C‑387/92 Banco Exterior de España [1994] ECR I‑877, paragraph 20). | 26 ALTHOUGH GVL MADE IT KNOWN IN THE COURSE OF THESE PROCEEDINGS THAT IT REGARDED THE AMENDMENT OF ITS ARTICLES OF ASSOCIATION AND ITS STANDARD AGREEMENT IN NOVEMBER 1980 AS IRREVOCABLE , IT ALSO STATED BOTH DURING THE ADMINISTRATIVE PROCEEDINGS BEFORE THE COURT THAT IT DID NOT CONSIDER ITSELF BOUND BY THAT AMENDMENT AS REGARDS THE CONCLUSION OF MANAGEMENT CONTRACTS WITH ARTISTS WHO WERE NATIONALS OF A NON-MEMBER COUNTRY BUT RESIDENT IN ANOTHER MEMBER STATE . FURTHERMORE , IN THE COURSE OF THE ABOVE-MENTIONED PROCEEDINGS IT STRESSED THAT IT DID NOT CONSIDER ITSELF BOUND BY COMMUNITY LAW TO MAKE THE AMENDMENT AND THAT IT WAS THEREFORE QUITE FREE TO RESUME ITS PREVIOUS PRACTICE .
| 0 |
4,071 | 38 Although in Commercial Solvents v Commission and CBEM, cited above, the Court of Justice held the refusal by an undertaking holding a dominant position in a given market to supply an undertaking with which it was in competition in a neighbouring market with raw materials (Commercial Solvents v Commission, paragraph 25) and services (CBEM, paragraph 26) respectively, which were indispensable to carrying on the rival's business, to constitute an abuse, it should be noted, first, that the Court did so to the extent that the conduct in question was likely to eliminate all competition on the part of that undertaking. | 30. Ainsi que la Cour l’a maintes fois jugé, l’article 49 CE exige non seulement l’élimination de toute discrimination à l’encontre du prestataire de services établi dans un autre État membre en raison de sa nationalité, mais également la suppression de toute restriction, même si elle s’applique indistinctement aux prestataires nationaux et à ceux des autres États membres, lorsqu’elle est de nature à prohiber, à gêner ou à rendre moins attrayantes les activités du prestataire établi dans un autre État membre, où il fournit légalement des services analogues (voir, notamment, arrêt du 13 février 2003, Commission/Italie, C‑131/01, Rec. p. I‑1659, point 26, et jurisprudence citée). | 0 |
4,072 | 36. In that regard, given that, in principle, periods of imprisonment interrupt the continuity of the period of residence for the purposes of Article 28(3)(a) of Directive 2004/38, such periods may – together with the other factors going to make up the entirety of relevant considerations in each individual case – be taken into account by the national authorities responsible for applying Article 28(3) of that directive as part of the overall assessment required for determining whether the integrating links previously forged with the host Member State have been broken, and thus for determining whether the enhanced protection provided for in that provision will be granted (see, to that effect, Tsakouridis , paragraph 34). | 111 Consequently, the plea alleging breach of the principle of proportionality is unfounded.
The sixth plea, alleging infringement of Articles 6 and 40(3) of the Treaty | 0 |
4,073 | 47. Finally, according to consistent case-law, even if the ‘standstill’ clause set out in Article 41(1) of the Additional Protocol is not, in itself, capable of conferring on Turkish nationals – on the basis of Community legislation alone – a right of establishment or, as a corollary, a right of residence, nor a right to freedom to provide services or to enter the territory of a Member State (see Savas , paragraphs 64 and 71, third indent; Abatay and Others , paragraph 62; and Tum and Dari , paragraph 52), the fact remains that such a clause prohibits generally the introduction of any new measures having the object or effect of making the exercise by a Turkish national of those economic freedoms on the territory of that Member State subject to stricter conditions than those which applied to him at the time when the Additional Protocol entered into force with regard to the Member State concerned (see Savas , paragraphs 69 and 71, fourth indent; Abatay and Others , paragraphs 66 and 117, second indent; and Tum and Dari , paragraphs 49 and 53). | 31. The general principle of equal treatment, as a general principle of Community law, 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, inter alia, Case 106/83 Sermide [1984] ECR 4209, paragraph 28; Joined Cases C‑133/93, C‑300/93 and C‑362/93 Crispoltoni and Others [1994] ECR I‑4863, paragraphs 50 and 51; Case C‑313/04 Franz Egenberger [2006] ECR I‑6331, paragraph 33, and Case C‑127/07 Arcelor Atlantique et Lorraine and Others [2008] ECR I‑9895, paragraph 23). | 0 |
4,074 | 33. In that regard, it must be borne in mind that the prevention of tax evasion, avoidance and abuse is an objective recognised and encouraged by Directive 2006/112 (Case C‑285/11 Bonik [2012] ECR I‑0000, paragraph 35 and the case‑law cited). Therefore, the Court has held that the objective of preventing tax evasion sometimes justifies stringent requirements as regards suppliers’ obligations (see, to that effect, Teleos and Others , paragraph 58; and Netto Supermarkt , paragraph 22). | 39 Since it is in general terms, Protocol No 2 is applicable to the benefits paid under an occupational pension scheme. | 0 |
4,075 | 20. In addition, with regard to agricultural products, the Court has stated that a technical specification is one contained in a document which lays down the characteristics required of a product or its production methods and procedures (see, to that effect, judgment in Donkersteeg , C‑37/99, EU:C:2000:636, paragraph 30). | 43. Force est de constater que ladite législation, qui fait dépendre l’application d’un abattement sur la base imposable des biens transmis du lieu de résidence du défunt, ou du donateur et du bénéficiaire, aux dates respectivement susmentionnées, aboutit à ce que les successions ou les donations entre non-résidents comprenant de tels biens soient soumises à une charge fiscale plus lourde que celle qui grève celles-ci lorsque l’une au moins des parties impliquées avait sa résidence sur le territoire allemand à ces mêmes dates et, partant, a pour effet de diminuer la valeur de la succession ou de la donation (voir arrêts Mattner, EU:C:2010:216, points 27 et 28, ainsi que Welte, EU:C:2013:662, point 25). | 0 |
4,076 | 21. First of all, it should be noted that, as a general rule, the Court will refrain from considering the principle of tax neutrality with a view to ascertaining whether EU law precludes national rules which lay down time-limits within which a VAT refund must be claimed, failing which the action is time-barred (see, to that effect, Case C‑85/97 SFI [1998] ECR I‑7447, paragraphs 22 to 36; Case‑62/00 Marks & Spencer [2002] ECR I‑6325, paragraphs 22 to 47; and Case C‑472/08 Alstom Power Hydro [2010] ECR I‑623, paragraphs 14 to 22). | 66. In those circumstances, it would be contrary to the objectives and the coherence of the Treaties and irreconcilable with the continuity of the legal order of the European Union if the Commission did not have jurisdiction to ensure the uniform application of the rules deriving from the ECSC Treaty which continue to produce effects even after the expiry of that treaty (see, to that effect, Lucchini , paragraph 41). | 0 |
4,077 | 34. It is apparent from the Court’s case-law that, to the extent that a restriction, such as that which has been found to exist in the present case, is discriminatory, it is compatible with European Union law only if it is covered by an express derogating provision, such as Article 46 EC, namely public policy, public security or public health (Case C‑388/01 Commission v Italy [2003] ECR I‑721, paragraph 19, and Case C‑153/08 Commission v Spain [2009] ECR I‑9735, paragraph 37). | 19. First of all, to the extent that the advantageous rates at issue provide for a distinction on the basis of nationality, it should be recalled that such advantages are compatible with Community law only if they can be covered by an express derogating provision, such as Article 46 EC, to which Article 55 EC refers, namely public policy, public security or public health. Economic aims cannot constitute grounds of public policy within the meaning of Article 46 EC (see, inter alia , Case C-484/93 Svensson and Gustavsson [1995] ECR I-3955, paragraph 15). | 1 |
4,078 | 11 In that regard, it should be borne in mind that, in accordance with settled case-law, the question whether a Member State has failed to fulfil its obligations must be determined by reference to the situation prevailing in that Member State at the end of the period laid down in the reasoned opinion (see, inter alia, Case C-394/00 Commission v Ireland [2002] ECR I-581, paragraph 12). The Court has also consistently held that the object of an action for failure to comply with Treaty obligations is established by the Commission's reasoned opinion and, even when the default has been remedied after the time-limit prescribed by that opinion, pursuit of the action still has an object. That object may consist in particular in establishing the basis of the liability that a Member State could incur towards those who acquire rights as a result of its default (see, inter alia, Case 154/85 Commission v Italy [1987] ECR 2717, paragraph 6). | 54. Moreover, that principle and that obligation prohibit the contracting authority from rejecting a tender which satisfies the requirements of the invitation to tender on grounds which are not set out in the tender specifications and which are relied on subsequent to the submission of the tender. | 0 |
4,079 | 26. In this regard, the Court has held many times that where a transaction carried out by a legal person, such as the increase of its company capital or the amendment of its constitution, is subject to legal formalities under national law, that formality is necessary for the carrying‑on of that legal person’s business (see, in particular, Modelo I , paragraph 26; Case C-19/99 Modelo ( ‘ Modelo II ’ ) [2000] ECR I‑7213, paragraph 26; Case C-134/99 IGI [2000] ECR I‑7717, paragraph 24; Case C‑206/99 SONAE [2001] ECR I‑4679, paragraph 30; and Case C‑426/98 Commission v Greece [2002] ECR I-2793, paragraph 30) . | 25. Thus, the mere fact that a Member State has opted for a system of protection which differs from that adopted by another Member State cannot affect the assessment of the proportionality of the provisions enacted to that end. Those provisions must be assessed solely by reference to the objectives pursued by the competent authorities of the Member State concerned and the level of protection which they seek to ensure ( Liga Portuguesa de Futebol Profissional and Bwin International , paragraph 58 and the case-law cited). | 0 |
4,080 | 52 It is true that Articles 30 and 34 on the abolition of quantitative restrictions and all measures having equivalent effect on imports and exports are regarded as an integral part of the common organization of the market. It follows that once the Community has, pursuant to Article 40 of the Treaty, adopted such legislation in a given sector, the Member States are under an obligation to refrain from taking any measure which might undermine or create exceptions to it (see the judgment in Case 83/78 Pigs Marketing Board v Redmond [1978] ECR 2347, paragraphs 55 and 56). | 49. Pour autant que le Royaume de Belgique fait état d’un projet d’arrêté royal ayant pour objet de rendre la réglementation en cause conforme aux articles 56 TFUE et 36 de l’accord EEE, il suffit de rappeler qu’il est de jurisprudence constante que 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 Commission/Grèce, C‑351/13, EU:C:2014:2150, point 20; Commission/Belgique, C‑317/14, EU:C:2015:63, point 34, et Commission/France, C‑485/14, EU:C:2015:506, point 30). | 0 |
4,081 | 66. In so far as the appellants claim, in the alternative, that the Court should reduce the amount of the fine imposed on them, it should be recalled that the sanction for a breach, by a court of the European Union, of its obligation under the second paragraph of Article 47 of the Charter to adjudicate on the cases before it within a reasonable time must be an action for damages brought before the General Court, since such an action constitutes an effective remedy. Accordingly, a claim for compensation for the damage caused by the failure on the part of the General Court to adjudicate within a reasonable time may not be made directly to the Court of Justice in the context of an appeal, but must be brought before the General Court itself ( Gascogne Sack Deutschland v Commission EU:C:2013:768, paragraphs 86 to 90; Kendrion v Commission EU:C:2013:771, paragraphs 91 to 95; and Groupe Gascogne v Commission EU:C:2013:770, paragraphs 80 to 84). | 94. Il y a donc lieu, pour la Cour, de décider qu’une violation, par une juridiction de l’Union, de son obligation résultant de l’article 47, deuxième alinéa, de la Charte de juger les affaires qui lui sont soumises dans un délai raisonnable doit trouver sa sanction dans un recours en indemnité porté devant le Tribunal, un tel recours constituant un remède effectif. | 1 |
4,082 | 26
That rule of special jurisdiction is based on the existence of a particularly close connecting factor between the dispute and the courts of the place where the harmful event occurred or may occur, which justifies the attribution of jurisdiction to those courts for reasons relating to the sound administration of justice and the efficacious conduct of proceedings (see, inter alia, judgments of 25 October 2011, eDate Advertising and Others, C‑509/09 and C‑161/10, EU:C:2011:685, paragraph 40, and of 22 January 2015, Hejduk, C‑441/13, EU:C:2015:28, paragraph 19 and the case-law cited). | 29. En premier lieu, il convient d’examiner si l’article en cause présente les caractéristiques et les propriétés objectives permettant son classement dans la position 7318 de la NC. | 0 |
4,083 | 32. Also, according to settled case-law, in relation to the transposition of a directive into the legal order of a Member State, it is essential that the national legislation in question effectively ensures that the directive is fully applied, that the legal position under national law is sufficiently precise and clear and that individuals are made fully aware of their rights (Case C-365/93 Commission v Greece [1995] ECR I-499, paragraph 9, and Case C-144/99 Commission v Netherlands [2001] ECR I-3541, paragraph 17). | 54 It should be noted as a preliminary observation, first, that there is no dispute that an obligation to purchase electricity produced from renewable energy sources at minimum prices, such as that laid down by Paragraphs 2 and 3 of the amended Stromeinspeisungsgesetz, confers a certain economic advantage on producers of that type of electricity, since it guarantees them, with no risk, higher profits than they would make in its absence. | 0 |
4,084 | 21. Consequently, in order to apply the first indent of Article 3(1)(e) of the trade marks directive correctly, it is necessary to identify the essential characteristics — that is, the most important elements — of the sign concerned on a case-by-case basis, that assessment being based either on the overall impression produced by the sign or on an examination of each the components of that sign in turn (see, to that effect, judgment in Lego Juris v OHIM , EU:C:2010:516, paragraphs 68 to 70). | 51
Moreover, the existence of anticompetitive practices or agreements must, in most cases, be inferred from a number of coincidences or indicia which, taken together, may, in the absence of another plausible explanation, constitute evidence of an infringement of the competition rules (see judgment of 17 September 2015, Total Marketing Services v Commission, C‑634/13 P, EU:C:2015:614, paragraph 26 and the case-law cited). | 0 |
4,085 | 25. A preliminary point to note is that, under the first paragraph of Article 10 EC, the Member States are to take all appropriate measures, whether general or particular, to ensure fulfilment of the obligations arising out of the EC Treaty or resulting from action taken by the institutions of the Community. Such action includes directives which, pursuant to the third paragraph of Article 249 EC, are binding as to the result to be achieved upon each Member State to which they are addressed. This obligation involves adopting, within the framework of the national legal system, all the measures necessary to ensure that a directive is fully effective, in accordance with the objective which it pursues (see, in particular, Case C-336/97 Commission v Italy [1999] ECR I‑3771, paragraph 19, and the judgment of 10 March 2005 in Case C-531/03 Commission v Germany , not published in the ECR, paragraph 16). | 29 Part-time employees also receive the same overall pay as full-time employees if they work more than the normal working hours fixed by the collective agreements because on doing so they become entitled to overtime supplements. | 0 |
4,086 | 32. In accordance with the Court’s case-law, an appeal is inadmissible if, without even including an argument specifically identifying the error of law allegedly vitiating the decision under appeal, it merely repeats or reproduces verbatim the pleas in law and arguments previously submitted to the Court of First Instance. By contrast, provided that the appellant challenges the interpretation or application of Community law by the Court of First Instance, the points of law examined at first instance may be discussed again in the course of an appeal. Indeed, if an appellant could not thus base his appeal on pleas in law and arguments already relied on before the Court of First Instance, an appeal would be deprived of part of its purpose (see, to this effect, Case C-25/05 P Storck v OHIM [2006] ECR I-0000, paragraphs 47 and 48, and the case-law cited). | 37 It follows from Articles 2 and 10 of the directive that, when an activity is usually pursued by architects holding a qualification awarded by the host Member State, a migrant architect holding a diploma, certificate or other evidence of formal qualifications coming within the scope of the directive must also be able to pursue such an activity, even if his diploma, certificate or other evidence of formal qualifications is not necessarily substantively equivalent in terms of the training received. | 0 |
4,087 | 16. The information provided in orders for reference must not only be such as to enable the Court to reply usefully but must also give the governments of the Member States and other interested parties the opportunity to submit observations pursuant to Article 23 of the Statute of the Court of Justice. It is the Court’s duty to ensure that the opportunity to submit observations is safeguarded, bearing in mind that, by virtue of the abovementioned provision, only the orders for reference are notified to the interested parties (see, inter alia, Albany , paragraph 40; Case C-145/03 Keller [2005] ECR I‑2529, paragraph 30; and Wilson , paragraph 39). | À cet égard, il convient de relever que, outre qu’il paraît exister une contradiction entre les points 44 et 45 de l’arrêt
attaqué, il ne ressort ni de l’exposé des faits à l’origine du litige, figurant aux points 2 à 11 de cet arrêt, ni des points
43 et 44 de celui-ci que le Tribunal a effectivement vérifié et apprécié les éléments factuels relatifs aux échanges d’information
intervenus entre les requérantes et la Commission, aux fins de se prononcer sur l’argumentation soutenue tant par les requérantes
que par la Commission. | 0 |
4,088 | 34. In that regard, the jurisdiction provided for in Article 2 of Regulation No 44/2001, namely that the courts of the Member State in which the defendant is domiciled are to have jurisdiction, constitutes the general principle and it is only by way of derogation from that principle that that regulation provides for special rules of jurisdiction for cases, which are exhaustively listed, in which the defendant may or must, depending on the case, be sued in the courts of another Member State (see, Case C‑103/05 Reisch Montage [2006] ECR I‑6827, paragraph 22, and the case-law cited). | 34. Il est, en effet, de jurisprudence constante que le caractère raisonnable de la durée de la procédure s’apprécie en fonction des circonstances propres à chaque affaire et, notamment, de l’enjeu du litige pour l’intéressé, de la complexité de l’affaire ainsi que du comportement du requérant et de celui des autorités compétentes (voir, en ce sens, arrêt du 15 octobre 2002, Limburgse Vinyl Maatschappij e.a./Commission, précité, point 187; voir également, en ce qui concerne la procédure juridictionnelle devant le juge de l’Union, arrêt du 9 septembre 2008, FIAMM e.a./Conseil et Commission, C‑120/06 P et C‑121/06 P, Rec. p. I‑6513, point 212). | 0 |
4,089 | 23. It should be recalled, as a preliminary point, that under Article 7(2) of Directive 89/104 the trade mark proprietor’s opposition to the repackaging of products bearing the mark, in that it constitutes a derogation from free movement of goods, cannot be accepted if the proprietor’s exercise of that right constitutes a disguised restriction on trade between Member States within the meaning of the second sentence of Article 30 EC (now the second sentence of Article 36 TFEU) (see Case C‑348/04 Boehringer Ingelheim and Others [2007] ECR I‑3391, paragraph 16 and the case-law cited). | 139 In those circumstances, the remainder of the Spanish Government's claim relating to the refusal to charge to the EAGGF certain expenditure relating to production aid for olive oil must be dismissed.
Aid in the wine sector | 0 |
4,090 | 44
As regards the interpretation of the concept of ‘economic activities’ as referred to in Article 1(2) of Directive 2008/104, it should be noted that, in accordance with the settled case-law of the Court, any activity consisting in offering goods or services on a given market is economic in nature (see, inter alia, judgments of 18 June 1998, Commission v Italy, C‑35/96, EU:C:1998:303, paragraph 36; 6 September 2011, Scattolon, C‑108/10, EU:C:2011:542, paragraph 43; and 23 February 2016, Commission v Hungary, C‑179/14, EU:C:2016:108, paragraph 149). | 59. There is therefore no need to express a view on Article 12 EC in so far as the facts at issue in the main proceedings fall within the scope of Article 39 EC. | 0 |
4,091 | 86
Accordingly, that provision creates the legal fiction of two identical supplies of services provided consecutively. Under that fiction, the operator, who takes part in the supply of services and who constitutes the commission agent, is considered to have, firstly, received the services in question from the operator on behalf of whom it acts, who constitutes the principal, before providing, secondly, those services to the client himself (judgment of 14 July 2011, Henfling and Others, C‑464/10, EU:C:2011:489, paragraph 35). | 63. In paragraph 92 of Müller-Fauré and van Riet the Court also pointed out that, in determining whether a treatment which is the same or equally effective for the patient is available without undue delay from an establishment on the territory of the Member State of residence, the competent institution cannot base its decision exclusively on the existence of waiting lists on that territory without taking account of the specific circumstances of the patient’s medical condition. | 0 |
4,092 | 69. However, measures which restrict the freedom to provide services may be justified by the objective of combating drug tourism and the accompanying public nuisance only if they are suitable for securing the attainment of that objective and do not go beyond what is necessary in order to attain it (see, to that effect, Omega , paragraph 36; Case C‑438/05 International Transport Workers’ Federation and Finnish Seamen’s Union [2007] ECR I-10779, paragraph 75; and Case C‑244/06 Dynamic Medien [2008] ECR I-505, paragraph 42). | 35 As to those arguments, domestic legislation such as that in question in the main proceedings, which lays down conditions governing the use, for agricultural products and foodstuffs, of the description `mountain', cannot be regarded as covering a designation of origin or a geographical indication within the meaning of Regulation No 2081/92. The description `mountain' is quite general in character and transcends national frontiers, whereas, according to Article 2 of Regulation No 2081/92, a direct link must exist between the quality or characteristics of the product and its specific geographical origin. | 0 |
4,093 | 24 The Court reached that conclusion on the view that the aim of Article 14 of the directive, which is to inform and protect consumers, would not be attained if they did not always have access to the compulsory particulars specified in the directive, not only at the time of purchase, but also at that of consumption. The Court further pointed out that the ultimate consumer is not necessarily the person who purchased the foodstuffs (see Piageme II, paragraphs 23 to 25). | 23 The aim of Article 14 is to ensure that the consumer is given easy access to the compulsory particulars specified in the Directive. | 1 |
4,094 | 28 The Court has already held that the competent authority of the Member State of origin must certify whether the applicant's pursuit of the activity in question was genuine and real and took place over a given number of consecutive years, that is to say, without any interruption other than those occurring in the ordinary course of life (Case 130/88 Van de Bijl v Staatssecretaris van Economische Zaken [1989] ECR 3039, paragraph 18). | 34. Such a right is however inherent in respect for the rights of the defence, which is a general principle of EU law (the judgment in Mukarubega , EU:C:2014:2336, paragraph 45). | 0 |
4,095 | 69. In those circumstances, on the same grounds as those given in paragraphs 88 to 107 of the judgment in Specht and Others (C‑501/12 to C‑506/12, C‑540/12 and C‑541/12, EU:C:2014:2005), the answer to Question 4 is as follows:
– in circumstances such as those of the case before the referring court, EU law does not require judges who have been discriminated against to be retrospectively granted an amount equal to the difference between the pay actually received and that corresponding to the highest step in their grade;
– it is for the referring court to ascertain whether all the conditions laid down by the case-law of the Court are met for the Federal Republic of Germany to have incurred liability under EU law.
Question 5 | 18. As the order for reference states, the tax integration regime reduces the tax liability of the parent company by allowing it to offset the profits and losses of all the companies in the fiscally-integrated group. That regime constitutes a tax advantage inasmuch, in particular, as the offsetting which is permitted allows a group to take the losses of certain of its members into account immediately. | 0 |
4,096 | 22. Thus the Court has held that, although certain judgments in actions between a public authority and a person governed by private law may come within the scope of the Brussels Convention, it is otherwise where the public authority is acting in the exercise of its public powers (LTU , paragraph 4; Rüffer , paragraph 8, and Baten , paragraph 30). | 37. Par conséquent, la situation de M. Imfeld relève non pas de la libre circulation des travailleurs, mais de la liberté d’établissement, qui comporte, pour les ressortissants de l’Union, l’accès aux activités non salariées et leur exercice (voir, notamment, arrêt du 11 mars 2004, de Lasteyrie du Saillant, C‑9/02, Rec. p. I‑2409, point 40). | 0 |
4,097 | 48. In addition, with regard to the application of Article 22(1)(c) of Regulation No 1408/71, the Court held, in paragraph 34 of Vanbraekel and Others , that, where the request of an insured person for authorisation on the basis of that provision has been refused by the competent institution and it is subsequently established, either by the competent institution itself or by a court decision, that that refusal was unjustified, that person is entitled to be reimbursed directly by the competent institution in an amount equivalent to that which it would ordinarily have borne if authorisation had been properly granted at the outset. | 45
Such restrictions are permissible only if they relate to situations which are not objectively comparable or if they are justified by an overriding reason in the public interest (see, inter alia, judgment of 17 December 2015 in Timac Agro Deutschland, EU:C:2015:829, C‑388/14, paragraph 26). | 0 |
4,098 | 56. The Court, called upon to interpret the personal scope of Regulation No 1408/71, has repeatedly held that Article 2(1) of that regulation refers to two clearly distinct categories of persons: workers, on the one hand, and members of their families and their survivors, on the other. In order to fall within the scope of the regulation, the former must be nationals of a Member State, or Stateless persons or refugees residing within the territory of a Member State. There is on the other hand no nationality requirement for application of the regulation to the family members or survivors of workers who are themselves nationals of the European Union (see, inter alia, Case C-308/93 Cabanis-Issarte [1996] ECR I-2097, paragraph 21, and Case C-189/00 Ruhr [2001] ECR I-8225, paragraph 19). | 80 That argument cannot be upheld. It is sufficient, as regards admissibility, to note that it is for the national court alone to determine the relevance of the question submitted and that only the obvious lack of any connection with the main action can render a question inadmissible (Joined Cases C-332/92, C-333/92 and C-335/92 Eurico Italia [1994] ECR I-711, paragraph 17). Such is not, however, the case here. | 0 |
4,099 | 25. Although, as Community law stands at present, the rules governing a person's surname are matters coming within the competence of the Member States, the latter must none the less, when exercising that competence, comply with Community law (see, by way of analogy, Case C-336/94 Dafeki [1997] ECR I-6761, paragraphs 16 to 20), in particular the Treaty provisions on the freedom of every citizen of the Union to move and reside in the territory of the Member States (see, inter alia , Case C-135/99 Elsen [2000] ECR I-10409, paragraph 33). | 46. First of all, it must be recalled that Article 6(2) of the Sixth Directive treats certain transactions for which no consideration is actually received by the taxable person as supplies of goods and provisions of services effected for consideration. The purpose of that provision is to ensure equal treatment as between a taxable person who applies goods or services for his own private use or for that of his staff and a final consumer who acquires goods or services of the same type (see, to that effect, Case C-230/94 Enkler [1996] ECR I-4517, paragraph 35; Case C‑258/95 Fillibeck [1997] ECR I‑5577, paragraph 25; Joined Cases C‑322/99 and C‑323/99 Fischer and Brandenstein [2001] ECR I‑4049, paragraph 56; and Case C‑412/03 Hotel Scandic Gåsabäck [2005] ECR I‑743, paragraph 23). | 0 |
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