Unnamed: 0
int64 0
869k
| 0
stringlengths 36
32.8k
⌀ | 1
stringlengths 8
29.9k
| 2
int64 0
1
|
|---|---|---|---|
4,100 | 19
As to the ‘total amount of refunds’, which, pursuant to Article 33(1)(d) of Regulation No 2038/1999, constitutes part of the numerator of the ratio making it possible to calculate average loss, this must bear a direct relationship with the costs for the Community’s budget related to the disposal of product surpluses in the sugar sector and must, consequently, be based on the taking into account of the amount of export refunds paid to ensure the disposal of the quantities of product which have been subject to export obligations (see, to that effect, judgment of 27 September 2012, Zuckerfabrik Jülich and Others, C‑113/10, C‑147/10 and C‑234/10, EU:C:2012:591, paragraphs 48 and 49). | 28
The Court has also held that the protection afforded by Article 16 of the Charter covers the freedom to exercise an economic or commercial activity, freedom of contract and free competition, as is apparent from the explanations relating to that article, which, in accordance with the third subparagraph of Article 6(1) TEU and Article 52(7) of the Charter, have to be taken into consideration for the interpretation of the Charter (judgments of 22 January 2013 in Sky Österreich, C‑283/11, EU:C:2013:28, paragraph 42, and 17 October 2013 in Schaible, C‑101/12, EU:C:2013:661, paragraph 25). | 0 |
4,101 | 62. According to settled case-law, the interpretation which the Court, in the exercise of the jurisdiction conferred upon it by Article 234 EC, gives to a rule of Community law clarifies and where necessary defines the meaning and scope of that rule as it must be, or ought to have been, understood and applied from the time of its coming into force. It follows that the rule as thus interpreted can, and must, be applied by the courts even to legal relationships arising and established before the judgment ruling on the request for interpretation, provided that in other respects the conditions for bringing before the courts having jurisdiction an action relating to the application of that rule are satisfied (see, inter alia, Case 24/86 Blaizot [1988] ECR 379, paragraph 27, Case C‑415/93 Bosman [1995] ECR I‑4921, paragraph 141, and Case C‑402/03 Skov and Bilka [2006] ECR I‑199, paragraph 50). | 23. En vertu des articles 21, premier alinéa, du statut de la Cour de justice de l’Union européenne et 38, paragraphe 1, sous c), du règlement de procédure de celle-ci, il incombe à la Commission, dans toute requête déposée au titre de l’article 258 TFUE, d’indiquer les griefs précis sur lesquels la Cour est appelée à se prononcer ainsi que, de manière à tout le moins sommaire, les éléments de droit et de fait sur lesquels ces griefs sont fondés (voir arrêts du 26 avril 2012, Commission/Pays-Bas, C‑508/10, non encore publié au Recueil, point 35, et du 6 septembre 2012, Commission/Belgique, C‑150/11, non encore publié au Recueil, point 26). | 0 |
4,102 | 25 To begin with, it must be borne in mind that, according to the case-law of the Court, the interpretation of a provision of Community law involves a comparison of the different language versions thereof (see Case 283/81 Cilfit and Others [1982] ECR 3415, paragraph 18). | 39. For the sake of completeness, it must be noted that, as recitals 3, 21 and 24 in the preamble to Regulation No 1782/2003 make clear, environmental protection forms part of the objectives of the single payment scheme. The Court has also held that environmental protection, one of the essential objectives of the European Union, must be regarded as forming part of the common agricultural policy (Case C-428/07 Horvath [2009] ECR I-6355, paragraph 29). Moreover, Article 2 point (1) of Regulation No 796/2004 expressly provides that arable land, and consequently agricultural areas pursuant to Article 2(a) of Regulation No 795/2004, is land maintained in good agricultural and environmental condition within the meaning of Article 5 of Regulation No 1782/2003. | 0 |
4,103 | 34. As the Commission observed, Investrand’s position in this case is no different from that of a private shareholder who, having sold his shares, has sought legal advice and incurred expenditure relating to that advice in the course of a dispute with the purchaser concerning the claim corresponding to the price of that sale. Those circumstances do not fall within the scope of the Sixth Directive (see, to that effect, EDM , paragraphs 60 and 61). | 26 By virtue of Article 11(A)(1)(a) of the Sixth Directive, the taxable amount for supplies of goods and services within the territory of a state comprises all sums which make up the consideration which has been or is to be obtained by the supplier from the purchaser. | 0 |
4,104 | 35. It should be noted that the Court has already acknowledged that the need to maintain the coherence of a tax system can justify a restriction on the exercise of the fundamental freedoms guaranteed by the EC Treaty (see Case C‑418/07 Papillon [2008] ECR I‑8947, paragraph 43, and Dijkman and Dijkman-Lavaleije , paragraph 54). | 34 As far as the right to be a member of an occupational scheme is concerned, Article 119 requires that a worker should not suffer discrimination based on sex by being excluded from such a scheme. | 0 |
4,105 | 24 According to settled case-law, Article 4(1) of the Directive precludes the application of a national measure which, although formulated in neutral terms, works to the disadvantage of far more women than men, unless that measure is based on objective factors unrelated to any discrimination on grounds of sex (see, to that effect, Case C-343/92 De Weerd, née Roks, and Others v Bestuur van de Bedrijfsvereniging voor de Gezondheid, Geestelijke en Maatschappelijke Belangen and Others [1994] ECR I-571, paragraph 33, and Case C-444/93 Megner and Scheffel v Innungskrankenkasse Rheinhessen-Pfalz [1995] ECR I-4741, paragraph 24). | 33 Furthermore, it should be remembered that the Court has consistently held that Article 4(1) of Directive 79/7 precludes the application of a national measure which, although formulated in neutral terms, works to the disadvantage of far more women than men, unless that measure is based on objectively justified factors unrelated to any discrimination on grounds of sex (see inter alia Case C-229/89 Commission v Belgium, cited above, paragraph 13). | 1 |
4,106 | 35
In that regard, it is clear from the case-law of the Court that, in order for national tax legislation which, for the purposes of calculating inheritance tax, discriminates between residents and non-residents to be capable of being regarded as compatible with the FEU Treaty provisions on the free movement of capital, that difference in treatment must relate to situations which are not objectively comparable or be justified by an overriding reason in the public interest. Such national legislation must be appropriate for securing the attainment of the objective pursued and must not go beyond what is necessary in order to attain it (see, to that effect, judgments of 17 October 2013 in Welte, C‑181/12, EU:C:2013:662, paragraph 44 and the case-law cited, of 3 April 2014 in Commission v Spain, C‑428/12, not published, EU:C:2014:218, paragraph 34, and of 4 September 2014 in Commission v Germany, C‑211/13, not published, EU:C:2014:2148, paragraph 47). Furthermore, national legislation will be appropriate for guaranteeing attainment of the objective pursued only if it genuinely reflects a concern to attain it in a consistent and systematic manner (judgment of 4 September 2014 in API and Others, C‑184/13 to C‑187/13, C‑194/13, C‑195/13 and C‑208/13, EU:C:2014:2147, paragraph 53 and the case-law cited). | 35. On any view, whether the case in the main proceedings concerns a service concession or a public service contract, and whether or not, in the latter case, such a service contract falls within the ambit of Directive 2004/18, are matters that do not influence the reply to be given by the Court of Justice to the question referred for a preliminary ruling. | 0 |
4,107 | 26. In order to determine whether a body making a reference is a court or tribunal for the purposes of Article 267 TFEU, which is a question governed by European Union law alone, the Court takes account of a number of factors, such as whether the body is established by law, whether it is permanent, whether its jurisdiction is compulsory, whether its procedure is inter partes, whether it applies rules of law and whether it is independent (Case C-196/09 Miles and Others [2011] ECR I-5105, paragraph 37 and the case-law cited). | 25 It is clear from the very wording of that provision that gambling is in principle to be exempted from VAT. The Member States retain the power to lay down the conditions and limitations of that exemption. | 0 |
4,108 | 65
Although, pursuant to Article 3 of Regulation No 1367/2006, Regulation No 1049/2001, and in particular Article 4 thereof, is to apply to any request by an applicant for access to environmental information held by European Union institutions, Article 6 of Regulation No 1367/2006 adds more specific rules concerning such requests which in part favour and in part restrict the access to the documents (judgment of 14 November 2013, LPN and Finland v Commission, C‑514/11 P and C‑605/11 P, EU:C:2013:738, paragraph 53). | 42. Since the creditor’s obligation, prior to conclusion of the agreement, to assess the borrower’s creditworthiness is intended to protect consumers against the risks of over-indebtedness and bankruptcy, it contributes to attaining the objective of Directive 2008/48, which consists, as can be seen from recitals 7 and 9 in the preamble to that directive, in providing, as regards consumer credit, full and mandatory harmonisation in a number of key areas, which is regarded as necessary in order to ensure that all consumers in the European Union enjoy a high and equivalent level of protection of their interests and to facilitate the emergence of a well-functioning internal market in consumer credit. | 0 |
4,109 | 39. To require those who, among the residents of a Member State, are insured under the social security scheme of another Member State to finance, in addition, even if only partially, the social security scheme of the Member State of residence would give rise to unequal treatment under Article 13 of Regulation No 1408/71, since all other residents of the latter Member State are required to contribute only to its social security scheme (see, to that effect, judgments in Commission v France , EU:C:2000:84, paragraphs 45 to 48, and Commission v France , EU:C:2000:85, paragraphs 42 to 45). | 20 IN THE STATEMENT OF ITS OBJECTIONS OF 5 MARCH 1980 THE COMMISSION EXPRESSLY INDICATED THAT IT INTENDED TO FINE MICHELIN NV AN AMOUNT TO BE FIXED BY TAKING INTO ACCOUNT THE DURATION AND GRAVITY OF THE INFRINGEMENT WHICH IT REGARDED AS SERIOUS . IN DOING SO THE COMMISSION GAVE MICHELIN NV THE OPPORTUNITY TO DEFEND ITSELF NOT ONLY AGAINST THE FINDING OF AN INFRINGEMENT BUT ALSO AGAINST THE IMPOSITION OF A FINE .
| 0 |
4,110 | 78. Furthermore, the amendment of the latter provision by the Treaty of Amsterdam has no ramifications for this case. It must be borne in mind that, according to settled case-law, in the context of the organisation of the powers of the Community the choice of the legal basis for a measure must rest on objective factors which are amenable to judicial review. Those factors include in particular the aim and content of the measure (see, in particular, Case C-269/97 Commission v Council [2000] ECR I‑2257, paragraph 43, and Case C-36/98 Spain v Council [2001] ECR I-779, paragraph 58). | 37. Both the decision making the reference and the majority of the observations submitted to the Court refer to the effect which such a system of equivalence may have not only on the working hours of the employees concerned but also on their level of pay. | 0 |
4,111 | 48. It follows from this that, while Member States essentially retain the freedom to determine the requirements of public policy in accordance with their national needs, which can vary from one Member State to another and from one era to another, the fact still remains that, in the European Union context and particularly when relied upon as a justification for derogating from an obligation designed to ensure that the fundamental rights of third-country nationals are respected when they are removed from the European Union, those requirements must be interpreted strictly, so that their scope cannot be determined unilaterally by each Member State without any control by the institutions of the European Union (see, by analogy, judgment in Gaydarov , C‑430/10, EU:C:2011:749, paragraph 32 and the case-law cited). | 20 With respect to the first point, it need only be observed that the Commission was entitled to clarify the form of order sought in order to take into account the information, furnished by the Danish Government in its defence, concerning the conduct of the tendering procedure and the negotiations between Storebaelt and ESG. | 0 |
4,112 | 19. Moreover, it is settled case-law that, in connection with the procedure provided for in Article 267 TFEU, which is based on a clear separation of functions between the national courts and the Court of Justice, the latter is empowered only to give rulings on the interpretation or the validity of a EU law provision on the basis of the facts which the national court puts before it (see judgments in WWF and Others , C‑435/97, EU:C:1999:418, paragraph 31, and Endress , C‑209/12, EU:C:2013:864, paragraph 19 and the case-law cited). As regards, specifically, the alleged omissions and factual errors in the order for reference, it is sufficient to note that it is not for the Court of Justice but for the national court to ascertain the facts which have given rise to the dispute and to establish the consequences which they have for the judgment which it is required to deliver (judgment in PreussenElektra , C‑379/98, EU:C:2001:160, paragraph 40). | 35 Consequently, it must be held that, by precluding by regulation or administrative practice on the grounds of their nationality employed or self-employed workers from other Member States and the members of their families from being attributed large-family status for the purpose of the award of special benefits for such families and from being awarded family allowances, the Hellenic Republic has failed to fulfil its obligations under Articles 48 and 52 of the EC Treaty, Article 7 of Regulation No 1612/68, Article 7 of Regulation No 1251/70, Article 7 of Directive 75/34 and Article 3 of Regulation No 1408/71. | 0 |
4,113 | 15. First of all, it must be borne in mind that, according to settled case-law, in interpreting a provision of Community law it is necessary to consider not only its wording, but also the context in which it occurs and the objective pursued by the rules of which it is part (see, inter alia, Case C‑301/98 KVS International [2000] ECR I-3583, paragraph 21; Case C‑156/98 Germany v Commission [2000] ECR I-6857, paragraph 50; and Case C‑53/05 Commission v Portugal [2006] ECR I-0000, paragraph 20). | 401. The appellant was not required to cooperate or to make any admission. Furthermore, the rights of the defence do not entail a right to be able to communicate incomplete and partly inaccurate information. | 0 |
4,114 | 21 The letting of immovable property for the purposes of Article 13B(b) of the Sixth Directive essentially involves the landlord of property assigning to the tenant, in return for rent and for an agreed period, the right to occupy his property and to exclude other persons from it (see, to that effect, Case C-358/97 Commission v Ireland [2000] ECR I-6301, paragraphs 52 to 57, Case C-359/97 Commission v United Kingdom [2000] ECR I-6355, paragraphs 64 to 69; and Case C-326/99 Goed Wonen [2001] ECR I-0000, paragraph 55). | 47. As regards the principle of effectiveness, it is apparent from the Court’s case-law that cases which raise the question whether a national procedural provision renders the exercise of an individual’s rights under the Community legal order practically impossible or excessively difficult must similarly be analysed by reference to the role of that provision in the procedure, its conduct and its special features, viewed as a whole, before the various national instances. In that context, it is necessary to take into consideration, where relevant, the principles which lie at the basis of the national legal system, such as the protection of the rights of the defence, the principle of legal certainty and the proper conduct of the proceedings (see Case C‑426/05 Tele2 Telecommunication [2008] ECR I‑685, paragraph 55, and case-law cited). | 0 |
4,115 | 59. Lastly, as regards the period between the registration of the life partnership of the applicant in the main proceedings, on 15 October 2001, and the expiry of the period for transposition of Directive 2000/78, it should be recalled that the Council of the European Union adopted Directive 2000/78 on the basis of Article 13 EC, and the Court has held that the Directive does not itself lay down the principle of equal treatment in the field of employment and occupation, which derives from various international instruments and from the constitutional traditions common to the Member States, but has the sole purpose of laying down, in that field, a general framework for combating discrimination on various grounds (see Mangold , paragraph 74, and Case C‑555/07 Kücükdeveci [2010] ECR I‑0000, paragraph 20), including sexual orientation. | 74. In the second place and above all, Directive 2000/78 does not itself lay down the principle of equal treatment in the field of employment and occupation. Indeed, in accordance with Article 1 thereof, the sole purpose of the directive is ‘to lay down a general framework for combating discrimination on the grounds of religion or belief, disability, age or sexual orientation’, the source of the actual principle underlying the prohibition of those forms of discrimination being found, as is clear from the third and fourth recitals in the preamble to the directive, in various international instruments and in the constitutional traditions common to the Member States. | 1 |
4,116 | 43
In that respect, it has already been held that the provisions of the NCRF, in particular Article 9(1) of the Framework Directive, Article 5(1) of the Authorisation Directive and Article 4(1) of the Competition Directive, preclude national measures which have the effect of freezing the structures of the national market and protecting the position of national operators already active on that market, by preventing or restricting the access of new operators to that market, unless those measures are justified by objectives of general interest and structured on the basis of objective, transparent, non-discriminatory and proportionate criteria (see, to that effect, judgment of 31 January 2008, Centro Europa 7, C‑380/05, EU:C:2008:59, paragraphs 95 to 107). | 38. In that context, the Court has already held that, for the purpose of an overall assessment of the likelihood of confusion, it must be borne in mind inter alia that the average consumer’s level of attention is likely to vary according to the category of goods or services in question ( Lloyd Schuhfabrik Meyer , paragraph 26). | 0 |
4,117 | 72. Lastly, as was correctly pointed out in paragraph 53 of the judgment under appeal, if an applicant claims that a trade mark applied for is distinctive, despite OHIM’s analysis, it is for that applicant to provide specific and substantiated information to show that the trade mark applied for has either an intrinsic distinctive character or a distinctive character acquired through use ( Develey v OHIM , EU:C:2007:635, paragraph 50). | 137 It follows from the foregoing considerations that, by entering into international commitments concerning air fares and rates charged by carriers designated by the United States of America on intra-Community routes and concerning CRSs offered for use or used in German territory, the Federal Republic of Germany has failed to fulfil its obligations under Article 5 of the Treaty and under Regulations Nos 2409/92 and 2299/89.
Infringement of Article 52 of the Treaty
Arguments of the parties | 0 |
4,118 | 58. That being so, it cannot be accepted that the processing of personal data carried out for the purposes of the operation of the search engine should escape the obligations and guarantees laid down by Directive 95/46, which would compromise the directive’s effectiveness and the effective and complete protection of the fundamental rights and freedoms of natural persons which the directive seeks to ensure (see, by analogy, L'Oréal and Others EU:C:2011:474, paragraphs 62 and 63), in particular their right to privacy, with respect to the processing of personal data, a right to which the directive accords special importance as is confirmed in particular by Article 1(1) thereof and recitals 2 and 10 in its preamble (see, to this effect, Joined Cases C‑465/00, C‑138/01 and C‑139/01 Österreichischer Rundfunk and Others EU:C:2003:294, paragraph 70; Case C‑553/07 Rijkeboer EU:C:2009:293, paragraph 47; and Case C‑473/12 IPI EU:C:2013:715, paragraph 28 and the case-law cited). | 20 Whatever the merits of those arguments on the moral plane, they cannot influence the answer to the national court' s first question. It is not for the Court to substitute its assessment for that of the legislature in those Member States where the activities in question are practised legally. | 0 |
4,119 | 77. It must be recalled that the purely hypothetical prospect of exercising the right of freedom of movement does not establish a sufficient connection with European Union law to justify the application of that law’s provisions (see Case C‑299/95 Kremzow [1997] ECR I‑2629, paragraph 16). The same applies to purely hypothetical prospects of that right being obstructed. | 38. It is appropriate to recall that Directive 2003/54 repealed and replaced Directive 96/92/EC of the European Parliament and of the Council of 19 December 1996 concerning common rules for the internal market in electricity (OJ 1997 L 27, p. 20). It follows from recitals (1) and (2) in the preamble to Directive 2003/54 that it was adopted because of existing shortcomings in achieving the creation of an internal market in electricity after implementation of Directive 96/92. The objective of Directive 2003/54 is therefore to improve the operation of that market. | 0 |
4,120 | 31. National legislation intended to apply only to those shareholdings which enable the holder to exert a definite influence on a company’s decisions and to determine its activities falls within the scope of Article 49 TFEU on freedom of establishment (see judgments in Test Claimants in the FII Group Litigation , C‑446/04, EU:C:2006:774, paragraph 37; Idryma Typou , C‑81/09, EU:C:2010:622, paragraph 47; Accor , EU:C:2011:581, paragraph 32; Scheunemann , C‑31/11, EU:C:2012:481, paragraph 23; and Test Claimants in the FII Group Litigation , EU:C:2012:707, paragraph 91). | 29. Consequently, and as is apparent from the seventh recital in the preamble to the Directive, for the application of the Directive, products which are not held for private purposes must necessarily be regarded as being held for commercial purposes. | 0 |
4,121 | 32. In that regard, concerning the concept of ‘services’, it should be pointed out that that concept has not been defined by the EU legislature and that, in order to avoid the existence of varying requirements for registration of trade marks according to national legislation, it is necessary to supply a uniform interpretation of that concept (see, to that effect, judgment in Praktiker Bau- und Heimwerkermärkte C‑418/02 EU:C:2005:425, paragraphs 28 to 33). | 44. In that context, with more particular regard to the question whether a rule such as that laid down in Rule 15(1)(b) and 15(2) of the SpO constitutes a working condition, it is necessary to point out that, in Bosman , the dispute in the main proceedings related to, inter alia , similar nationality rules or clauses drawn up by the Union of European Football Associations (UEFA). | 0 |
4,122 | 31. In the context of that cooperation, it is for the national court seised of the dispute, which alone has direct knowledge of the facts giving rise to the dispute and must assume responsibility for the subsequent judicial decision, to determine in the light of the particular circumstances of the case both the need for a preliminary ruling in order to enable it to deliver judgment and the relevance of the questions which it submits to the Court. Consequently, where the questions submitted concern the interpretation of Community law, the Court of Justice is, in principle, bound to give a ruling (see,inter alia , Case C-415/93 Bosman [1995] ECR I-4921, paragraph 59; Case C-379/98 PreussenElektra [2001] ECR I-2099, paragraph 38; Case C-153/00 Der Weduwe [2002] ECR I-11319, paragraph 31, and Case C-318/00 Bacardi-Martini and Cellier des Dauphins [2003] ECR I-905, paragraph 41). | 120. Or, il résulte d’une jurisprudence constante que, dans le cadre d’un pourvoi, un moyen dirigé contre un motif surabondant de l’arrêt attaqué dont le dispositif est fondé à suffisance de droit sur d’autres motifs est inopérant et doit, dès lors, être rejeté (voir, en ce sens, arrêt du 12 novembre 1996, Ojha/Commission, C‑294/95 P, Rec. p. I‑5863, point 52). | 0 |
4,123 | 48. It should also be added that subjective elements deriving, for example, from the wrongful attribution, by the injured person, of the status of manufacturer of the allegedly defective product to a company which is not the manufacturer, or from the injured person’s genuine intention to proceed against that manufacturer by way of its action against such other company, cannot, without infringing the objective dimension of the harmonisation rules laid down by Directive 85/374, justify the substitution, after the expiry of the 10-year period set out in Article 11 thereof, of that manufacturer in proceedings initiated during that period against another person (see, to that effect, O’Byrne , paragraph 26 and, by analogy, Case C-51/05 P Commission v Cantina sociale di Dolianova and Others [2008] ECR I‑5341, paragraphs 59 to 63). | 11. Par ailleurs, un État membre ne saurait exciper de dispositions, pratiques ou situations de son ordre juridique interne pour justifier l’inobservation des obligations et délais prescrits par une directive (voir, notamment, arrêts du 15 juin 2000, Commission/Grèce, C‑470/98, Rec. p. I‑4657, point 11; du 7 décembre 2000, Commission/Italie, C‑423/99, Rec. p. I‑11167, point 10, et du 12 juillet 2007, Commission/Belgique, C‑90/07, non publié au Recueil, point 13). | 0 |
4,124 | 19 With respect to these various arguments, it should be recalled that the Court has consistently ruled that where the data available at the present stage of scientific research do not make it possible to determine with certainty the number of pathogenic micro-organisms above which a food product represents a danger to health, in the absence of harmonization in this field, it is for the Member States to determine, with due regard to the requirements of the free movement of goods, the level at which they wish to ensure that human life and health are protected (see, in particular, Case 97/83 Melkunie [1984] ECR 2367, paragraph 18). | 55. The plea of inadmissibility raised by the Portuguese Republic on the basis that Directive 85/337 was mentioned only in the alternative during the pre-litigation procedure, while the complaint based on that directive is the sole infringement complaint and the centre of the proceedings, cannot be upheld. Suffice it to note that that complaint was in fact one of the complaints referred to in the letter of formal notice and the reasoned opinion and that it was set out there in a summary but sufficient manner. The alternative nature of the complaint in no way prevented the Portuguese Republic from submitting observations on it. | 0 |
4,125 | 140
However, it follows from the Court’s case-law that failure to comply with the time limit imposed in that article can result in the regulation adopted at the end of the procedure being annulled only if there is a possibility that, due to that irregularity, the procedure could have resulted in a different outcome. In addition, whilst the person who relies on such an irregularity cannot be required to show that, but for it, the regulation concerned would have had a content more favourable to its interests, that person must nevertheless demonstrate by concrete proof that such a possibility cannot be totally ruled out (see, to this effect, judgments in Foshan Shunde Yongjian Housewares & Hardware v Council, C‑141/08 P, EU:C:2009:598, paragraphs 81, 94 and 114, and Ningbo Yonghong Fasteners v Council, C‑601/12 P, EU:C:2014:115, paragraphs 34, 40 and 42). | 16 Where a sub-buyer of goods purchased from an intermediate seller brings an action against the manufacturer for damages on the ground that the goods are not in conformity, it must be observed that there is no contractual relationship between the sub-buyer and the manufacturer because the latter has not undertaken any contractual obligation towards the former. | 0 |
4,126 | 40. Finally, it should be noted that Community law does not prevent Member States – in certain circumstances – from treating the concealment of the existence of an intra-Community transaction as an attempt to evade VAT and from imposing, in such a case, fines or penalty payments prescribed by their domestic law (see, to that effect, Schmeink & Cofreth and Strobel , paragraph 62). However, as the Commission rightly submits, such penalties should always be proportionate to the gravity of the abuse. | 52. En vertu de l’article 3 de ce règlement, les transferts de déchets entre États membres sont soumis soit à la procédure de notification et de consentement écrits préalables régie par les articles 4 à 17 dudit règlement, qui sont applicables aux déchets destinés à être éliminés et aux déchets dangereux destinés à être valorisés, soit à des exigences générales d’information fixées à l’article 18 de celui-ci, qui ne concerne, en principe, que les déchets non dangereux destinés à être valorisés. | 0 |
4,127 | 56
The appellants criticise the General Court for having ignored the findings made in the judgment of 26 September 2013, EI du Pont de Nemours v Commission (C‑172/12 P, not published, EU:C:2013:601, paragraph 47). The appellants conclude from that case-law that the finding that a joint venture and its controlling shareholders form a single undertaking has the sole purpose of attributing joint and several liability to those shareholders for the joint venture’s infringing conduct. Consequently, it is their submission that LGE, Philips and the LPD group should each have been treated as a separate undertaking for purposes other than parent company liability. They maintain that such an approach is, moreover, in accordance with the judgment of 9 July 2015, InnoLux v Commission (C‑231/14 P, EU:C:2015:451, paragraphs 56 and 57). The appellants submit that an analysis on the basis of that case-law should have led the General Court to conclude that LGE, Philips and the LPD group did not constitute a vertically integrated undertaking, and that sales between them were consequently not capable of being found to have been carried out within the same group. | 28 It is to be noted, at the outset, that the provisions of the Treaty relating to the freedom to provide services, and the rules adopted for their implementation, are not applicable to situations which do not present any link to any of the situations envisaged by Community law (see, to that effect, among others, Case C-97/98 Jägerskiöld [1999] ECR I-7319, paragraphs 42 to 45). | 0 |
4,128 | 90. Accordingly, the Commission’s complaint relating to the criteria which must be satisfied by the tests and inspections in other Member States cannot be regarded as admissible on the ground that it in fact relates to the criticism expressed by the Court in paragraph 51 of Case C-432/03 Commission v Portugal , concerning the fact that the pipes at issue were not subject to objective and non-discriminatory criteria known in advance during the approval procedure provided for in Article 17 of the RGEU. | 19 AS REGARDS THE ALLEGED INFRINGEMENT OF THE COMPETITION RULES OF THE TREATY , THE COURT CONSIDERS THAT THE COMMISSION , HAVING RECEIVED THE APPLICANT ' S COMPLAINT , WAS UNDER A DUTY TO EXAMINE THE FACTS PUT FORWARD BY THE APPLICANT IN ORDER TO DECIDE WHETHER REVOX ' S APPLICATION OF ITS SELECTIVE DISTRIBUTION SYSTEM WAS CAPABLE OF DISTORTING COMPETITION WITHIN THE COMMON MARKET AND OF AFFECTING TRADE BETWEEN MEMBER STATES .
| 0 |
4,129 | 12 As the Court held in the judgment in Pardini (Case 338/85 Pardini v Ministero del commercio con l' estero [1988] ECR 2041, paragraph 11), a national court or tribunal is not empowered to bring a matter before the Court by way of a reference for a preliminary ruling under Article 177 of the Treaty unless a dispute is pending before it in the context of which it is called upon to give a decision which could take into account the preliminary ruling. Conversely, the Court of Justice has no jurisdiction to hear a reference for a preliminary ruling when at the time it is made the procedure before the court making it has already been terminated. | 118. On the other hand, in the case of an implied refusal of a request for information relating to the environment, the reasons for that refusal must be notified within two months of the submission of the initial request, since that notification must, in that situation, be regarded as a "response" for the purposes of Article 3(4) of the directive. | 0 |
4,130 | 11 It must observed at the outset that, as the Court held at paragraph 32 of its judgment in Case C-361/98 Italy v Commission [2001] ECR I-385, the purpose of Regulation No 2408/92 is, amongst other things, to define the conditions for applying in the air transport sector the principle of the freedom to provide services which is enshrined, in particular, in Articles 59 and 61 (now Article 51 EC) of the EC Treaty, so that all matters of market access are dealt with in the same regulation. | 153. Such distortion exists where, without recourse to new evidence, the assessment of the existing evidence is manifestly incorrect ( Lafarge , paragraph 17). | 0 |
4,131 | 37. That case-law is relevant for the interpretation of both Directive 2004/18 and Articles 12 EC, 43 EC, and 49 EC, and also of the general principles of which the latter are the specific expression (see, to that effect, Case C‑26/03 Stadt Halle and RPL Lochau [2005] ECR I‑1, paragraph 49, and Case C‑458/03 Parking Brixen [2005] ECR I‑8585, paragraph 62). | 25. It must be observed, secondly, that, as the referring court points out, the claimants in the main proceedings are currently deprived of liberty, and the resolution of the main proceedings may result in that deprivation of liberty being immediately brought to an end. | 0 |
4,132 | 52. As regards, in particular, the prohibition laid down in Article 5 of Directive 90/435 on Member States levying a withholding tax on profits distributed by a resident subsidiary to its parent company, where that parent company is resident in another Member State, the Court has already held that any tax on income received in the State in which dividends are distributed is a withholding tax on distributed profits where the chargeable event for the tax is the payment of dividends or of any other income from shares, the taxable amount is the income from those shares and the taxable person is the holder of the shares ( Epson Europe , paragraph 23; Athinaïki Zithopoiïa , paragraphs 28 and 29; Océ Van der Grinten , paragraph 47; and Test Claimants in the FII Group Litigation , paragraph 108). | 35. So far as products such as those at issue in the main proceedings are concerned, a number of objective characteristics and properties may be taken into account in determining their essential character. Thus, first of all, it must be established that distilled alcohol accounts for not only more of their total volume but also more of their alcohol content than fermented alcohol. | 0 |
4,133 | 65. Thus, it is for the competent authorities of a Member State to take, within the sphere of their competence, all the general or particular measures necessary to ensure that projects are examined in order to determine whether they are likely to have significant effects on the environment and, if so, to ensure that they are subject to an impact assessment (see, to this effect, Case C-72/95 Kraaijeveld and Others [1996] ECR I-5403, paragraph 61, and WWF and Others , cited above, paragraph 70). Such particular measures include, subject to the limits laid down by the principle of procedural autonomy of the Member States, the revocation or suspension of a consent already granted, in order to carry out an assessment of the environmental effects of the project in question as provided for by Directive 85/337. | 16 THE ITALIAN REPUBLIC ARGUES THAT ARTICLE 86 OF THE TREATY APPLIES SOLELY TO THE ACTIVITIES OF BUSINESS CONCERNS CARRIED OUT UNDER PRIVATE LAW , AND NOT TO RULE-MAKING ACTIVITIES CARRIED OUT PURSUANT TO A STATUTE BY A PUBLIC BODY FUNCTIONING IN CONFORMITY WITH CONDITIONS LAID DOWN BY CENTRAL GOVERNMENT . INASMUCH AS THE CONTESTED DECISION IS DIRECTED , NOT TO BT ' S CONDUCT IN ITS CAPACITY AS A BODY RESPONSIBLE FOR THE OPERATION OF CERTAIN EQUIPMENT OR AS A SUPPLIER OF TELECOMMUNICATIONS SERVICES TO USERS , BUT RATHER TO ITS RULE-MAKING ACTIVITIES UNDER THE POST OFFICE ACT 1969 AND THE BRITISH TELECOMMUNICATIONS ACT 1981 , THE APPLICANT TAKES THE VIEW THAT THE COMMISSION HAS MISAPPLIED ARTICLE 86 . THE RULE-MAKING ACTIVITIES COMPLAINED OF CAN , AT MOST , PROVIDE THE BASIS FOR AN ACTION AGAINST THE UNITED KINGDOM UNDER ARTICLES 90 OR 169 OF THE TREATY .
| 0 |
4,134 | 43. Second, the Court has already held that a law such as the BerlBesÜG appears suited to achieving the aim pursued, that is to say, to ensure the preservation of acquired rights (judgment in Specht and Others , C‑501/12 to C‑506/12, C‑540/12 and C‑541/12, EU:C:2014:2005, paragraphs 65 to 68). It went on to state that the national legislature did not go beyond what was necessary to achieve the aim pursued by adopting the transitional derogation measures put in place by the BerlBesÜG (judgment in Specht and Others , C‑501/12 to C‑506/12, C‑540/12 and C‑541/12, EU:C:2014:2005, paragraphs 69 to 85). | Or, ainsi qu’il a été rappelé au point 77 du présent arrêt, l’appréciation des faits ne constitue pas, sous réserve du cas de la dénaturation des éléments qui lui ont été présentés, une question de droit soumise, comme telle, au contrôle de la Cour dans le cadre d’un pourvoi (arrêt du 25 octobre 2007, Develey/OHMI, C‑238/06 P, EU:C:2007:635, point 97 et jurisprudence citée). | 0 |
4,135 | 15 The Land observes in this regard that the priority accorded to female candidates is intended to counteract traditional promotion criteria without, however, replacing them. The Austrian Government considers that a national rule such as that in question is designed to correct discriminatory procedures in the selection of staff. | 45 Accordingly, the answer to be given to the third question must be that national legislation restricting imports by travellers arriving from third countries of alcoholic drinks, on the basis of the duration of the journey, with a view to combating disturbances of public order connected with the consumption of alcohol, is not contrary to Regulation No 918/83 or Directive 69/169. | 0 |
4,136 | 27
It should be noted that, in accordance with the settled case-law of the Court, in a reference for a preliminary ruling under Article 267 TFEU, which is based on a clear separation of functions between the national courts and the Court of Justice, the national court alone has jurisdiction to find and assess the facts in the case in the main proceedings (see, inter alia, judgment of 25 October 2012 in Rintisch,C‑553/11, EU:C:2012:671, paragraph 15). In that context, the Court is empowered to rule on the interpretation or validity of EU law in the light of the factual and legal situation as described by the referring court, in order to provide that court with such guidance as will assist it in resolving the dispute before it (see, inter alia, judgment of 9 November 2006 in Chateignier, C‑346/05, EU:C:2006:711, paragraph 22). | 31. A finding of abusive practices requires a combination of objective and subjective elements. | 0 |
4,137 | 73. Accordingly, that prohibition also applies to obstacles to the marketing of products whose manufacture is not subject to comprehensive harmonisation but which are manufactured in conformity with national rules which are explicitly permitted by the harmonising directive. In such a case, a contrary interpretation would be tantamount to authorising the Member States to partition their national markets in regard to products not covered by the Community's harmonisation rules, contrary to the objective of free movement pursued by the Treaty (see, by analogy, Ruwet , cited above, paragraph 47). | 47 In the case of partial harmonisation such as the situation in point in the main proceedings, this prohibition applies to the ban on the marketing of prepackages that are not the subject of such harmonisation. In such a case, a contrary interpretation would be tantamount to authorising the Member States to partition their national markets in regard to products not covered by the Community rules, contrary to the objective of free movement pursued by the Treaty. | 1 |
4,138 | 15 As far as the Commission is concerned, the Court has pointed out, in its judgment in Case 78/76 Steinike & Weinlig v Germany [1977] ECR 595, paragraph 9, that the intention of the Treaty, in providing through Article 93 for aid to be kept under constant review and supervised by the Commission, is for a finding that an aid may be incompatible with the common market to be made, subject to review by the Court, in an appropriate procedure which it is the Commission' s responsibility to set in motion. | 38. Furthermore, the owner of the copyright and the person claiming through him have a legitimate interest in calculating the fees due in respect of the authorisation to exhibit the film on the basis of the actual or probable number of performances (see, to that effect, Case 62/79 Coditel and Others [1980] ECR 881, paragraph 13, and Tournier , paragraph 12). | 0 |
4,139 | 47. As regards the criteria for assessing whether a contract can indeed continue to exist without the unfair terms, the Court has held that both the wording of Article 6(1) of Directive 93/13 and the requirements concerning the legal certainty of economic activities plead in favour of an objective approach in interpreting that provision ( Pereničová and Perenič , paragraph 32). However, since that directive effected only a partial and minimum harmonisation of the national legislation concerning unfair terms, it does not preclude the possibility, in compliance with European Union law, that a contract concluded between a trader and a consumer which contains one or more unfair terms may be declared invalid as a whole where that will ensure better protection of the consumer (see, to that effect, Pereničová and Perenič , paragraph 35). | 62 Moreover, that is the reason why the Commission stated at the hearing that the Belgian Government had fulfilled its obligations under the contested measure in regard to the recovery of the aid since, after the dismissal of its application for interim measures by the President of the Court, the Belgian Government sought to have its debt registered as one of Tubemeuse' s unsecured liabilities and lodged an appeal against the judgment rejecting that application . | 0 |
4,140 | 28. In those circumstances, the input VAT paid in relation to the expenditure connected with the issue of shares or atypical silent partnerships can give rise to the right to deduct only if the capital thus acquired was used in connection with the economic activities of the person concerned. The Court has held that the deductions scheme laid down by the Sixth Directive relates to all economic activities, whatever their purpose or results, provided that they are themselves subject in principle to VAT (see Gabalfrisa and Others , paragraph 44; Case C‑98/98 Midland Bank [2000] ECR I‑4177, paragraph 19; and Abbey National , paragraph 24). | 24 It should be noted, to begin with, that the deduction system is meant to relieve the trader entirely of the burden of the VAT payable or paid in the course of all his economic activities. The common system of VAT consequently ensures complete neutrality of taxation of all economic activities, whatever their purpose or results, provided that they are themselves subject in principle to VAT (see, to that effect, Case 268/83 Rompelman v Minister van Financiën [1985] ECR 655, paragraph 19; Case C-37/95 Belgian State v Ghent Coal Terminal [1998] ECR I-1, paragraph 15; Joined Cases C-110/98 to C-147/98 Gabalfrisa and Others v Agencia Estatal de Administración Tributaria [2000] ECR I-1577, paragraph 44; and Case C-98/98 Customs and Excise v Midland Bank [2000] ECR I-4177, paragraph 19). | 1 |
4,141 | 72. The existence of a restriction on the freedom to provide services having been established, it needs to be determined whether the Portuguese rules at issue can be justified in the light of overriding reasons and, in such a case, in accordance with settled case-law, to make sure that they do not exceed what is objectively necessary for that purpose and that the same result cannot be achieved by less restrictive rules (see Case 205/84 Commission v Germany [1986] ECR I‑3755, paragraphs 27 and 29; Case C-180/89 Commission v Italy [1991] ECR I‑709, paragraphs 17 and 18; and Case C-106/91 Ramrath [1992] ECR I‑3351, paragraphs 30 and 31).
– Maintaining the financial balance of the social security system | 46. However, Article 2 and Article 3(1)(b) and (3) of Directive 2008/95 make no distinction between different categories of trade marks. The criteria for assessing the distinctive character of contourless colour marks, such as the mark at issue in the main proceedings, including whether that mark has acquired a distinctive character following the use which has been made of it, are thus no different from those to be applied to other categories of trade mark (see, by analogy, Philips EU:C:2002:377, paragraph 48, and Nichols EU:C:2004:538, paragraphs 24 and 25). | 0 |
4,142 | 53. It is, admittedly, not apparent from the documents submitted to the Court that the Italian Government communicated those measures to the Commission in accordance with Article 193 TFEU. Nevertheless, it should be noted that, while that provision requires Member States to communicate to the Commission the more stringent protective measures which they intend to maintain or introduce in environmental matters, it does not make implementation of the planned measures conditional upon agreement by the Commission or its failure to object. In that context, as the Advocate General noted at point 38 of his Opinion, neither the wording nor the purpose of the provision under examination therefore provides any support for the view that failure by the Member States to comply with their notification obligation under Article 193 TFEU in itself renders unlawful the more stringent protective measures thus adopted (see, by analogy, Case 380/87 Enichem Base and Others [1989] ECR 2491, paragraphs 20 to 23; Case C‑209/98 Sydhavnens Sten & Grus [2000] ECR I‑3743, paragraph 100; and Case C‑159/00 Sapod Audic [2002] ECR I‑5031, paragraphs 60 to 63). | 33. In those circumstances, the national legislation at issue in the main proceedings falls to be assessed in the light of the provisions of the TFEU on freedom of establishment, which are applicable directly to transport, and not on the basis of the Title of that Treaty on transport. | 0 |
4,143 | 64. In order to find that there is such an arrangement there must be, in addition to a subjective element consisting in the intention to obtain a tax advantage, objective circumstances showing that, despite formal observance of the conditions laid down by Community law, the objective pursued by freedom of establishment, as set out in paragraphs 54 and 55 of this judgment, has not been achieved (see, to that effect, Case C-110/99 Emsland-Stärke [2000] ECR I-11569, paragraphs 52 and 53, and Case C-255/02 Halifax and Others [2006] ECR I-0000, paragraphs 74 and 75). | Ensuite, dans la mesure où les requérantes reprochent au Tribunal d’avoir exigé, à la première phrase du point 183 de l’arrêt attaqué, de SACE que celle-ci évalue ex ante la rentabilité future de sa filiale et communique à la Commission des éléments d’évaluation préalable appropriés, ce grief doit être rejeté comme étant non fondé. En effet, à la première phrase du point 183 de cet arrêt, le Tribunal a appliqué au cas de l’espèce les principes résultant des points 180 et 182 dudit arrêt, tels que résumés au point 106 du présent arrêt. Ce faisant, le Tribunal a correctement appliqué la jurisprudence issue de l’arrêt du 5 juin 2012, Commission/EDF (C‑124/10 P, EU:C:2012:318, points 82 à 84 et 86), qu’il a, par ailleurs, résumé au point 97 de l’arrêt attaqué, et dont il ressort qu’il incombe à l’État membre qui invoque, au cours de la procédure administrative, le critère de l’investisseur privé, d’établir sur la base des éléments objectifs et vérifiables que sa décision est fondée sur des évaluations économiques préalables requises. Cette constatation est confirmée par le point 104 de l’arrêt du 5 juin 2012, Commission/EDF (C‑124/10 P, EU:C:2012:318), dont il ressort que la Commission n’a pas d’obligation d’examiner une information si les éléments de preuve produits ont été établis postérieurement à l’adoption de la décision d’effectuer l’investissement en question. Il convient d’ajouter que rien dans l’arrêt du 3 avril 2014, Commission/Pays-Bas et ING Groep (C‑224/12 P, EU:C:2014:213), ne saurait être interprété comme permettant de dispenser l’État membre concerné d’établir une évaluation préalable appropriée de la rentabilité de son investissement, avant de procéder audit investissement. | 0 |
4,144 | 38
Conversely, that is to say, where the value of the medical services exceeds that of the transport services, the contract must be awarded in accordance only with Articles 23 and 35(4) of Directive 2004/18. By contrast, the other rules laid down in that directive in relation to the coordination of procedures, in particular those applicable to the requirements to put out contracts to competition by means of prior advertising and those relating to the award criteria, are not applicable to such contracts (judgment in Azienda sanitaria locale No 5 Spezzino and Others, C‑113/13, EU:C:2014:2440, paragraph 41 and the case-law cited). | 47. Such an interpretation is required to allow for the sound operation of the trade mark registration system. | 0 |
4,145 | 71
In its judgments of 24 June 2015, Germany v Commission (C‑549/12 P and C‑54/13 P, EU:C:2015:412, paragraph 96), and of 24 June 2015, Spain v Commission (C‑263/13 P, EU:C:2015:415, paragraph 60), the Court furthermore classified that case-law as ‘established’. | 56. In those circumstances, and since, by granting aid, a Member State pursues, by definition, objectives other than that of making a profit from the resources granted to an undertaking belonging to it, it must be held that those resources are, in principle, granted by the State exercising its prerogatives as a public authority. | 0 |
4,146 | 51 Article 56 of the Treaty permits Member States to restrict the freedom to provide medical and hospital services in so far as the maintenance of a treatment facility or medical service on national territory is essential for the public health and even the survival of the population (see, with respect to public security within the meaning of Article 36 of the Treaty, Case 72/83 Campus Oil v Minister for Industry and Energy [1984] ECR 2727, paragraphs 33 to 36). | 68
It must be observed, in that regard, that, according to the Court’s settled case-law, the Act of Accession of a new Member State is based essentially on the general principle that the provisions of EU law apply ab initio and in toto to that State, derogations being allowed only in so far as they are expressly laid down by transitional provisions (judgment of 21 December 2011, Ziolkowski and Szeja, C‑424/10 and C‑425/10, EU:C:2011:866, paragraph 56 and the case-law cited). | 0 |
4,147 | 35. Furthermore, the Court has held previously that barter contracts, under which the consideration is by definition in kind, and transactions for which the consideration is in money are, economically and commercially speaking, two identical situations (see, to that effect, Case C-330/95 Goldsmiths [1997] ECR I-3801, paragraphs 23 and 25). | 77. It follows that the requirements laid down by the national legislation at issue in the main proceedings in order to benefit from the exemption from the disputed tax make investment in immovable property in France less attractive for non-resident companies, such as the holding companies incorporated under Luxembourg law. | 0 |
4,148 | 31. Basing its reasoning in that respect, inter alia, on the essential role played by the judiciary in the protection of the rights derived by individuals from Community rules and on the fact that a court adjudicating at last instance is by definition the last judicial body before which individuals may assert the rights conferred on them by Community law, the Court infers that the protection of those rights would be weakened – and the full effectiveness of the Community rules conferring such rights would be brought into question – if individuals were precluded from being able, under certain conditions, to obtain reparation when their rights are affected by an infringement of Community law attributable to a decision of a court of a Member State adjudicating at last instance (see Köbler , paragraphs 33 to 36). | 100. The factors capable of affecting the assessment of the gravity of the infringements include the conduct of each of the undertakings, the role played by each of them in the establishment of the cartel, the profit which they were able to derive from it, their size, the value of the goods concerned and the threat that infringements of that type pose to the objectives of the EU (see, to that effect, Musique Diffusion française and Others v Commission , paragraph 129, and Dansk Rørindustri and Others v Commission , paragraph 242). | 0 |
4,149 | 32. According to the settled case-law of the Court, Article 4(1) and (2) of the Birds Directive requires the Member States to provide SPAs with a legal status protecting them that is capable, in particular, of ensuring both the survival and reproduction of the bird species listed in Annex I and the breeding, moulting and wintering of regularly-occurring migratory species not listed in Annex I (see Case C-166/97 Commission v France [1999] ECR I-1719, paragraph 21, and case-law cited). | 80. For another thing, it assists in meeting a desire to control costs and to prevent, as far as possible, any wastage of financial, technical and human resources. Such wastage would be all the more damaging because it is generally recognised that the hospital care sector generates considerable costs and must satisfy increasing needs, while the financial resources which may be made available for health care are not unlimited, whatever the mode of funding applied. | 0 |
4,150 | 54. En ce qui concerne les justifications invoquées par la République d’Autriche, il ressort d’une jurisprudence constante qu’une réglementation ou une pratique nationale qui constitue une mesure d’effet équivalent à des restrictions quantitatives ne peut être justifiée que par l’une des raisons d’intérêt général énumérées à l’article 30 CE ou par des exigences impératives (voir, en ce sens, arrêts du 5 février 2004, Commission/Italie, C‑270/02, Rec. p. I‑1559, point 21, et du 20 septembre 2007, Commission/Pays-Bas, C‑297/05, Rec. p. I‑7467, point 75). Dans l’un et l’autre cas, la mesure nationale doit être propre à garantir la réalisation de l’objectif poursuivi et ne pas aller au-delà de ce qui est nécessaire pour qu’il soit atteint (voir, en ce sens, arrêts du 8 mai 2003, ATRAL, C‑14/02, Rec. p. I‑4431, point 64; du 15 mars 2007, Commission/Finlande, C‑54/05, Rec. p. I‑2473, point 38, et du 24 avril 2008, Commission/Luxembourg, C‑286/07, point 36). | 22. Il s’ensuit notamment que, lorsque la Commission a fourni suffisamment d’éléments faisant apparaître que les dispositions nationales transposant une directive ne sont pas correctement appliquées en pratique sur le territoire de l’État membre défendeur, il incombe à celui-ci de contester de manière substantielle et détaillée les éléments ainsi présentés et les conséquences qui en découlent (voir, en ce sens, arrêts précités Commission/Irlande, point 44, et Commission/Italie, point 102). | 0 |
4,151 | 19
The Court may refuse to rule on a question referred for a preliminary ruling by a national court only where it is quite obvious that the interpretation of EU law that is sought is unrelated to the actual facts of the main action or its purpose, where the problem is hypothetical, or where the Court does not have before it the factual or legal material necessary to give a useful answer to the questions submitted to it (see, in particular, judgments of 16 June 2015, Gauweiler and Others, C‑62/14, EU:C:2015:400, paragraph 25, and 8 September 2015, Taricco and Others, C‑105/14, EU:C:2015:555, paragraph 30). | 75. Second, it must also be apparent from a number of objective factors that the essential aim of the transactions concerned is to obtain a tax advantage. As the Advocate General observed in point 89 of his Opinion, the prohibition of abuse is not relevant where the economic activity carried out may have some explanation other than the mere attainment of tax advantages. | 0 |
4,152 | 39. In addition, the Court has held that the provisions of that agreement are not directly applicable and are not such as to create rights upon which individuals may rely directly before the courts by virtue of Community law (see, to that effect, Case C‑149/96 Portugal v Council [1999] ECR I‑8395, paragraphs 42 to 48; Joined Cases C‑300/98 and C‑392/98 Dior and Others [2000] ECR I‑11307, paragraphs 44 and 45, and Case C‑245/02 Anheuser-Busch [2004] ECR I‑10989, paragraph 54). | 54. The Court has already held that, having regard to their nature and structure, the provisions of the TRIPs Agreement do not have direct effect. Those provisions are not, in principle, among the rules in the light of which the Court is to review the legality of measures of the Community institutions under the first paragraph of Article 230 EC and are not such as to create rights upon which individuals may rely directly before the courts by virtue of Community law (see, to that effect, Dior , paragraphs 42 to 45). | 1 |
4,153 | 26. In that regard, it is appropriate to point out that, according to settled case-law, questions on the interpretation of EU law referred by a national court in the factual and legislative context which that court is responsible for defining, and the accuracy of which is not a matter for the Court to determine, enjoy a presumption of relevance. The Court may refuse to rule on a question referred for a preliminary ruling by a national court only where it is quite obvious that the interpretation of EU law that is sought bears no relation to the actual facts of the main action or its purpose, where the problem is hypothetical, or where the Court does not have before it the factual or legal material necessary to give a useful answer to the questions submitted to it (see, inter alia, judgments in Budĕjovický Budvar , C‑478/07, EU:C:2009:521, paragraph 63; Zanotti , C‑56/09, EU:C:2010:288, paragraph 15; and Melki and Abdeli , C‑188/10 and C‑189/10, EU:C:2010:363, paragraph 27). | 75 Finally, the marks which may be refused registration on the grounds listed in Article 3(1)(b), (c) or (d) of the Directive may under Article 3(3) acquire a distinctive character through the use made of them. However, a sign which is refused registration under Article 3(1)(e) of the Directive can never acquire a distinctive character for the purposes of Article 3(3) by the use made of it. | 0 |
4,154 | 32 It must be pointed out, first, that the general scheme of the provisions concerning the additional levy on milk shows that a reference quantity can be allocated to a farmer only if he has the status of a producer. Consequently, in order to answer the questions submitted, the concept of producer within the meaning of the provisions at issue must first be considered (Ballmann judgment, cited above, paragraph 9). In this case, that notion is defined in Article 9(c) of Regulation No 3950/92. | 41 As to the first condition, it is not possible for the person seeking authorisation to provide incontrovertible proof of the future use of the land to be acquired. The administrative authorities thus have, in determining the probative value of the information received, considerable latitude which is closely related to a discretionary power. Furthermore, the explanatory memoranda drawn up by the administrative authorities of the Land of Tyrol on Section 25 of the TGVG 1996, which were produced by the applicant in the main proceedings and the significance of which for the interpretation of the Law has been accepted by the Republic of Austria, reveal the intention of using the means of assessment offered by the authorisation procedure in order to subject applications from foreigners, including nationals of Member States of the Community, to a more thorough check than applications from Austrian nationals. In addition, the accelerated authorisation procedure laid down in Section 25(2) is presented in that document as designed to replace the declaration procedure laid down in Section 10(2) of the TGVG 1993 and reserved for Austrians alone. | 0 |
4,155 | 14 In that respect, it is sufficient to recall that, as the Belgian Government and the Commission conceded, the Court has repeatedly held that it has jurisdiction to give preliminary rulings on questions concerning Community provisions in situations where the facts of the cases being considered by the national courts were outside the scope of Community law but where those provisions had been rendered applicable by domestic law (see, most recently, Case C-28/95 Leur-Bloem v Inspecteur der Belastingdienst/Ordernemingen Amsterdam 2 [1997] ECR I-4161, paragraph 27 and Case C-130/95 Giloy v Hauptzollamt Frankfurt am Main-Ost [1997] ECR I-4291, paragraph 23). | 109. It follows that the condition of presence in the competent Member State on the date on which the claim is made, to which acquisition of short-term incapacity benefit in youth is subject, amounts to an unjustified restriction on the freedoms conferred by Article 21(1) TFEU on every citizen of the Union. | 0 |
4,156 | 35. As to the argument relied on by the Portuguese Republic that setting up regeneration plants on its territory was not viable and that, in those circumstances and by reason of the principle of proportionality, the obligations of the Member States concerned should be modified in accordance with actual circumstances, it must be recalled that, as the Court held in paragraphs 35 and 43 of its judgment in Commission v Germany , one of the primary objectives of the Directive was to give priority to the processing of waste oils by regeneration. Therefore, to consider that the technical, economic and organisational circumstances obtaining in a Member State automatically constituted constraints making it impossible to adopt the measures provided for in Article 3(1) of the Directive would deprive that provision of all practical effect, since the obligation imposed on Member States would be limited by maintenance of the status quo, with the result that there would be no genuine obligation to take the measures necessary to give priority treatment to the processing of waste oils by regeneration. | 42. The Court has already had occasion to rule on whether Articles 59 and 60 of the EC Treaty preclude national tax legislation which as a general rule takes into account gross income when taxing non-residents, without deducting business expenses, whereas residents are taxed on their net income, after deduction of those expenses ( Gerritse , paragraph 55). | 0 |
4,157 | 46. Moreover, when applying Council Regulation (EEC) No 1408/71 of 14 June 1971 on the application of social security schemes to employed persons and their families moving within the Community (OJ 1971 L 149, p. 2), those Member States which have established a system providing benefits in kind, or even a national health service, must provide mechanisms for ex post facto reimbursement in respect of care provided in a Member State other than the competent State ( Müller‑Fauré and van Riet , paragraph 105). In that regard, nothing precludes a competent Member State with a benefits in kind system from fixing the amounts of reimbursement which patients who have received care in another Member State can claim, provided that those amounts are based on objective, non‑discriminatory and transparent criteria ( Müller‑Fauré and van Riet , paragraph 107). | 10. That provision quite clearly excludes from the scope of the directive not merely social security organizations ( " undertakings or institutions" ) but also the types of insurance and operations which they provide in that capacity. | 0 |
4,158 | 57. On the other hand, mere adverse repercussions on the rights of third parties, even if the repercussions are certain, do not justify preventing an individual from invoking the provisions of a directive against the Member State concerned (see to this effect, in particular, Case 103/88 Fratelli Costanzo [1989] ECR 1839, paragraphs 28 to 33, WWF and Others , cited above, paragraphs 69 and 71, Case C-194/94 CIA Security International [1996] ECR I-2201, paragraphs 40 to 55, Case C-201/94 Smith & Nephew and Primecrown [1996] ECR I-5819, paragraphs 33 to 39, and Case C-443/98 Unilever [2000] ECR I-7535, paragraphs 45 to 52). | 89
Thus, such a rule imposing a time limit may contribute to the objective of Article 9(3) of the Aarhus Convention, set out in the 18th recital of that convention, of providing effective judicial mechanisms and appears also to be in line with Article 9(4) of that convention, which requires that the procedures referred to, inter alia, in Article 9(3) of the convention provide ‘adequate and effective’ remedies that are ‘equitable’. | 0 |
4,159 | 63. Against that background, it cannot be considered that, in covering that aspect of the territorial scope of national support schemes, the harmonisation brought about by Directive 2009/28 in the field of support schemes was of such a kind as to preclude an examination of their compatibility with Article 34 TFEU (see, by analogy, Radlberger Getränkegesellschaft and S. Spitz , EU:C:2004:799, paragraphs 54 to 57). | 36. It should be added that in order to assess the degree of similarity between the marks concerned, it is necessary to determine the degree of visual, aural or conceptual similarity between them and, where appropriate, to assess the importance to be attached to those various factors, taking account of the category of goods or services in question and the circumstances in which they are marketed (see Lloyd Schuhfabrik Meyer , paragraph 27). | 0 |
4,160 | 79 On this point, it is settled case-law that the general principle of equality, which is one of the fundamental principles of Community law, requires that similar situations are not treated differently and different situations not treated alike unless such treatment is objectively justified (see, to that effect, SAM Schiffahrt and Stapf, paragraph 50, and Case C-292/97 Karlsson and Others [2000] ECR I-2737, paragraph 39). | 52. Firstly, those conditions satisfy the requirements of the full effectiveness of the rules of Community law and of the effective protection of the rights which those rules confer. | 0 |
4,161 | 33 Articles 85 and 86 of the Treaty apply only to anti-competitive conduct engaged in by undertakings on their own initiative (see to that effect, as regards Article 86 of the Treaty, Case 41/83 Italy v Commission [1985] ECR 873, paragraphs 18 to 20; Case C-202/88 France v Commission - the so-called `telecommunications terminals' judgment - [1991] ECR I-1223, paragraph 55; and Case C-18/88 GB-Inno-BM [1991] ECR I-5941, paragraph 20). If anti-competitive conduct is required of undertakings by national legislation or if the latter creates a legal framework which itself eliminates any possibility of competitive activity on their part, Articles 85 and 86 do not apply. In such a situation, the restriction of competition is not attributable, as those provisions implicitly require, to the autonomous conduct of the undertakings (see also Joined Cases 40/73 to 48/73, 50/73, 54/73 to 56/73, 111/73, 113/73 and 114/73 Suiker Unie and Others v Commission [1975] ECR 1663, paragraphs 36 to 72, and more particularly paragraphs 65, 66, 71 and 72). | 31. Also, where there is a regulation on the common organisation of the market in a given area, the Member States are under an obligation to refrain from taking any measures which might undermine or create exceptions to it (Case C-1/96 Compassion in World Farming [1998] ECR I-1251, paragraph 41, and Case C-507/99 Denkavit [2002] ECR I-169, paragraph 32). | 0 |
4,162 | 64. However, it must be held that, with regard inter alia to frontier workers, the Court has allowed certain grounds of justification concerning legislation which distinguishes between residents and non-residents carrying out a professional activity in the State concerned, depending on the extent of their integration in the society of that Member State or their attachment to that State (see, to that effect, Hartmann , paragraphs 35 and 36; Geven , paragraph 26; and Hendrix , paragraphs 54 and 55). | 23 QUE , DES LORS , CES DISPOSITIONS ENGENDRENT DIRECTEMENT DES DROITS DANS LE CHEF DES JUSTICIABLES ; | 0 |
4,163 | 39. In that regard, it must be observed that it is apparent from the case‑law that the Court recognises the urgency of ruling in cases of child removal in particular where the separation of a child from the parent to whom, as in the main proceedings, custody had previously been awarded, even if only provisionally, would be likely to bring about a deterioration of their relationship, or harm that relationship, and to cause psychological damage (see, to that effect, Case C‑195/08 PPU Rinau [2008] ECR I‑5271, paragraph 44; Case C‑403/09 PPU Detiček [2009] ECR I‑0000, paragraph 30; Case C‑211/10 PPU Povse [2010] ECR I‑0000, paragraph 35; and Case C‑400/10 PPU McB. [2010] ECR I‑0000, paragraph 28). | 20IT WOULD BE INCOMPATIBLE WITH THE BINDING EFFECT WHICH ARTICLE 189 ASCRIBES TO DIRECTIVES TO EXCLUDE ON PRINCIPLE THE POSSIBILITY OF THE OBLIGATIONS IMPOSED BY THEM BEING RELIED ON BY PERSONS CONCERNED .
| 0 |
4,164 | 99 Second, the appellant's argument concerning the consequences of joining the information exchange system on a new trader's decision-making autonomy is, in substance, identical to the argument already considered in connection with the first part of this ground of appeal. It is sufficient in this regard to refer to paragraphs 80 to 91 of this judgment. | 95. It is settled case-law that the principle of equal treatment or non-discrimination requires that comparable situations must not be treated differently and that different situations must not be treated in the same way unless such treatment is objectively justified ( Swedish Match , paragraph 70). | 0 |
4,165 | 42
Pursuant to Article 169(a) of Directive 2006/112, the right to deduct therefore depends on whether that right exists where all of those transactions are carried out within the territory of the same Member State (see, by analogy, judgment of 22 December 2010, RBS Deutschland Holdings, C‑277/09, EU:C:2010:810, paragraph 32). The Court has held, in that regard, that the right to deduct may be applied regardless of whether or not the output transaction is subject to a payment of VAT in other Member States (see also, by analogy, judgment of 22 December 2010, RBS Deutschland Holdings, C‑277/09, EU:C:2010:810, paragraph 41). | 92. Thus, such uncertainty constitutes serious interference with the free movement of capital in that it confers on the national authorities, as regards the use of such rights, a latitude so discretionary in nature that it cannot be regarded as proportionate to the objectives pursued (see, to that effect, Case C‑326/07 Commission v Italy , paragraph 52). | 0 |
4,166 | 146. Consequently, in order to determine whether a Community rule may be deprived of effect by an earlier international agreement, it is necessary to examine whether that agreement imposes on the Member State concerned obligations whose performance may still be required by the non-member country which is party to it (see, to that effect, inter alia, Joined Cases C-364/95 and C-365/95 T. Port [1998] ECR I-1023, paragraph 60). | 88. S’agissant de l’imposition d’une astreinte, la Cour a jugé que cette sanction 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/Grèce, C‑369/07, EU:C:2009:428, point 59 et jurisprudence citée). | 0 |
4,167 | 71. The Court has already accepted that the need to preserve the coherence of a tax system may justify legislation restricting fundamental freedoms (see, inter alia, Bachmann , paragraph 21; Manninen , paragraph 42; Case C-157/07 Krankenheim Ruhesitz am Wannsee-Seniorenheimstatt [2008] ECR I-8061, paragraph 43; and Case C-182/08 Glaxo Wellcome [2009] ECR I-8591, paragraph 77). | 43. Second, with regard to such benefits, a citizen of the Union who is not economically active may rely on Article 12 EC where he has been lawfully resident in the host Member State for a certain time or possesses a residence permit. | 0 |
4,168 | 33. It should be noted, however, that the first of those situations referred to by the Commission is irrelevant for the purposes of assessing the proportionality of Section 119(4) of the CTA 2010. It is settled law that losses sustained by a non-resident subsidiary cannot be characterised as definitive, as described in paragraph 55 of the judgment in Marks & Spencer (EU:C:2005:763), by dint of the fact that the Member State in which the subsidiary is resident precludes all possibility of losses being carried forward (see judgment in K , EU:C:2013:716, paragraphs 75 to 79 and the case-law cited). In such a situation, the Member State in which the parent company is resident may not allow cross-border group relief without thereby infringing Article 49 TFEU. | 50. In the main proceedings, it is not disputed that at the time of their infringing conduct, AAMS and ETI were owned by the same public entity, namely the Ministry of the Economy and Finance. | 0 |
4,169 | 88
It is true that the decisions on the need for an environmental impact assessment were still valid on the date laid down by the Commission in its additional reasoned opinion, namely 22 August 2012, and only became obsolete five years after their adoption, that is to say, on 24 and 28 September 2012 respectively. According to the Court’s settled case-law, however, 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, and the Court cannot take account of any subsequent changes (see, to that effect, judgment in Commission v Belgium, C‑421/12, EU:C:2014:2064, paragraph 45). | 34. The context and aim of the Directive thus show that the European Union legislature intended to exclude any possibility of patentability where respect for human dignity could thereby be affected. It follows that the concept of ‘human embryo’ within the meaning of Article 6(2)(c) of the Directive must be understood in a wide sense. | 0 |
4,170 | 68. As regards the Parliament’s arguments that Article 26(1)(a) of the Europol Decision is incompatible with the procedural rules applicable after the entry into force of the Treaty of Lisbon, it should be noted, in any event, that the Protocol on transitional provisions includes provisions dealing specifically with the legal rules applicable, after the entry into force of that Treaty, to acts adopted on the basis of the EU Treaty before that date (see, to that effect, judgments in Parliament v Council , C‑317/13 and C‑679/13, EU:C:2015:223, paragraph 51, and Parliament v Council , C‑540/13, EU:C:2015:224, paragraph 41). | 31. According to the same case‑law, discrimination arises from the fact that the personal and family circumstances of a non‑resident who receives the major part of his income and almost all his family income in a Member State other than that of his residence are taken into account neither in the State of residence nor in the State of employment ( Schumacker , paragraph 38). | 0 |
4,171 | 52 Moreover, according to the case-law of the Court referred to in paragraphs 47 and 48 above, the Commission cannot be criticised, in these circumstances, for not providing sufficient reasoning to satisfy the requirements of Article 253 EC. | 81. By its very nature, that condition enables such a concentration to be avoided and is thus likely to lead to a more even distribution of pharmacies within a given geographical area. | 0 |
4,172 | 36. In that regard, it must be observed that the first sentence of Article 5(8) of the Sixth Directive and of the first paragraph of Article 19 of Directive 2006/112 provide that Member States may, in the event of a transfer of a totality of assets or part thereof, consider that no supply of goods has taken place and that the recipient is the successor to the transferor. It follows that, when a Member State has exercised that option, the transfer of a totality of assets or part thereof is not regarded as a supply of goods for the purposes of the Sixth Directive. Under Article 2 of that directive, such a transfer is therefore not subject to VAT (see Case C‑408/98 Abbey National [2001] ECR I‑1361, paragraph 30, and Case C‑497/01 Zita Modes [2003] ECR I‑14393, paragraph 29). | 93. Those considerations apply particularly with regard to a tax system which, as in the present case, instead of laying down general rules applying to all undertakings from which a derogation is made for certain undertakings, achieves the same result by adjusting and combining the tax rules in such a way that their very application results in a different tax burden for different undertakings. | 0 |
4,173 | 21. In order to answer that question, it is appropriate to bear in mind the settled case‑law of the Court, according to which a taxable person may choose whether or not to integrate into his business, for the purposes of applying the Sixth Directive, part of an asset which is given over to his private use (see, inter alia, Case C‑291/92 Armbrecht [1995] ECR I-2775, paragraph 20, and Seeling , paragraph 40). | 20 This interpretation makes it possible for a taxable person to choose whether or not to integrate into his business, for the purposes of applying the Directive, part of an asset which is given over to his private use. That approach concurs with one of the basic principles of the Directive, namely that a taxable person must bear the burden of VAT only when it relates to goods or services which he uses for private consumption and not for his taxable business activities. The availability of that option does not impede the application of another rule stated by the Court in Case C-97/90 Lennartz v Finanzamt Muenchen III [1991] ECR I-3795, to the effect that capital goods used both for business and private purposes may none the less be treated as business goods the VAT on which is in principle wholly deductible. | 1 |
4,174 | 30. It should be recalled that, according to the Court’s case-law, the transfer of an economic activity from a legal person governed by private law to a legal person governed by public law is in principle within the scope of Directive 77/187. Only the reorganisation of structures of the public administration or the transfer of administrative functions between public administrative authorities is excluded from that scope (Case C-298/94 Henke [1996] ECR I-4989, paragraph 14, and Mayeur , paragraphs 29 to 34). | 51. However, it is important to check that the measures taken for that purpose do not exceed what is objectively necessary (see, to that effect, Case C‑496/01 Commission v France [2004] ECR I‑2351, paragraph 68). | 0 |
4,175 | 100. In that regard it follows from settled case-law that Community law does not detract from the power of the Member States to organise their social security systems (see, in particular, Case 238/82 Duphar and Others [1984] ECR 523, paragraph 16, and Case C-70/95 Sodemare and Others [1997] ECR I-3395, paragraph 27). Therefore, in the absence of harmonisation at Community level, it is for the legislation of each Member State to determine the conditions on which social security benefits are granted (see, in particular, Case 110/79 Coonan [1980] ECR 1445, paragraph 12; Case C-349/87 Paraschi [1991] ECR I-4501, paragraph 15, and Joined Cases C-4/95 and C-5/95 Stöber and Piosa Pereira [1997] ECR I-511, paragraph 36). However, it is nevertheless the case that the Member States must comply with Community law when exercising that power (Decker , paragraph 23, and Kohll , paragraph 19). | 10 First, Articles 12, 13 and 23 of the contested decree contain technical regulations within the meaning of the first subparagraph of Article 8(1), which should thus have been communicated to the Commission immediately. | 0 |
4,176 | 20. Applying that case-law, the Court has repeatedly held that it has jurisdiction to give preliminary rulings on questions concerning European Union law in situations where the facts of the cases being considered by the national courts were outside the direct scope of European Union law but where those provisions had been rendered applicable by domestic law, which adopted, for internal situations, the same approach as that provided for under European Union law. In those circumstances, it is clearly in the interest of the European Union that, in order to forestall future differences of interpretation, provisions or concepts taken from European Union law should be interpreted uniformly, irrespective of the circumstances in which they are to apply (see, to that effect, inter alia, Joined Cases C‑297/88 and C‑197/89 Dzodzi [1990] ECR I‑3763, paragraph 37; Case C‑28/95 Leur-Bloem [1997] ECR I‑4161, paragraphs 27 and 32; Case C‑1/99 Kofisa Italia [2001] ECR I‑207, paragraph 32; Case C‑217/05 Confederación Española de Empresarios de Estaciones de Servicio [2006] ECR I‑11987, paragraph 19; Case C‑280/06 ETI and Others [2007] ECR I‑10893, paragraph 21; Case C‑352/08 Modehuis A. Zwijnenburg [2010] ECR I‑4303, paragraph 33; and Case C‑603/10 Pelati [2012] ECR I‑0000, paragraph 18). | 23 Although the duty on documented legal transactions is a general indirect tax, it is none the less, in circumstances such as those of the dispute in the main proceedings, charged on the notarial deeds necessary for the registration of the payment of the part of the share capital yet to be contributed and, accordingly, for the paying up in full of the shares. It is therefore a tax imposed on account of an essential formality connected with a company's legal form. | 0 |
4,177 | 24
Concerning, in particular, the second of the conditions referred to in paragraph 22 of the present judgment, that liability can be incurred only in the exceptional case where the court has manifestly infringed the applicable law (see judgments of 30 September 2003 in Köbler, C‑224/01, EU:C:2003:513, paragraph 53, and of 13 June 2006 in Traghetti del Mediterraneo, C‑173/03, EU:C:2006:391, paragraphs 32 and 42). | 11 ATTENDU , PAR AILLEURS , QUE LES RETARDS EVENTUELS PRIS PAR D ' AUTRES ETATS MEMBRES DANS L ' EXECUTION DES OBLIGATIONS IMPOSEES PAR UNE DIRECTIVE NE SAURAIENT ETRE INVOQUES PAR UN ETAT MEMBRE POUR JUSTIFIER L ' INEXECUTION , MEME TEMPORAIRE , DES OBLIGATIONS QUI LUI INCOMBENT ; QU ' EN EFFET , LE TRAITE NE S ' EST PAS BORNE A CREER DES OBLIGATIONS RECIPROQUES ENTRE LES DIFFERENTS SUJETS AUXQUELS IL S ' APPLIQUE , MAIS A ETABLI UN ORDRE JURIDIQUE NOUVEAU QUI REGLE LES POUVOIRS , DROITS ET OBLIGATIONS DESDITS SUJETS , AINSI QUE LES PROCEDURES NECESSAIRES POUR FAIRE CONSTATER ET SANCTIONNER TOUTE VIOLATION ; | 0 |
4,178 | 41
As regards individual marks, the essential function is to guarantee the identity of origin of the marked goods or services to the consumer or end user by enabling him, without any possibility of confusion, to distinguish the goods or services from others which have another origin. For the trade mark to be able to fulfil its essential role in the system of undistorted competition which the Treaty seeks to establish and maintain, it must offer a guarantee that all the goods or services bearing it have been manufactured or supplied under the control of a single undertaking which is responsible for their quality (see, inter alia, judgments of 29 September 1998, Canon, C‑39/97, EU:C:1998:442, paragraph 28; of 12 November 2002, Arsenal Football Club, C‑206/01, EU:C:2002:651, paragraph 48; and of 6 March 2014, Backaldrin Österreich The Kornspitz Company, C‑409/12, EU:C:2014:130, paragraph 20). | 52. As regards the concept of ‘appropriate assessment’ within the meaning of Article 6(3) of the Habitats Directive, it must be pointed out that the provision does not define any particular method for carrying out such an assessment. | 0 |
4,179 | 75. The Council’s aims in adopting the Sixth VAT Directive include, moreover – as is apparent in particular from the 11th recital in the preamble to that directive, since reproduced in recital 35 in the VAT Directive – that of ensuring that the Community’s own resources are collected in a uniform manner in all the Member States (see Case C‑326/99 ‘Goed Wonen’ [2001] ECR I‑6831, paragraph 47 and the case-law cited). | 65. That intention is implicit in certain methods of advertising. | 0 |
4,180 | 19 It may be noted to begin with that, as the Court held in Case 338/85 Pardini v Ministero del Commercio con l'Estero [1988] ECR 2041, paragraph 11, and Case C-159/90 Society for the Protection of Unborn Children Ireland v Grogan [1991] ECR I-4685, paragraph 12, a national court is empowered to make a reference to the Court for a preliminary ruling under Article 177 of the Treaty only if a dispute is pending before it in the context of which it is called on to give a decision which could take into account the preliminary ruling. Conversely, the Court has no jurisdiction to hear a reference for a preliminary ruling when at the time it is made the procedure before the court making it has already been concluded. | 37. It therefore appears that, in addition to the criterion of whether a substance constitutes a production residue, a second relevant criterion for determining whether or not that substance is waste for the purposes of Directive 75/442 is the degree of likelihood that that substance will be reused, without any further processing prior to its reuse. If, in addition to the mere possibility of reusing the substance, there is also a financial advantage to the holder in so doing, the likelihood of reuse is high. In such circumstances, the substance in question must no longer be regarded as a burden which its holder seeks to " discard" , but as a genuine product. | 0 |
4,181 | 26. The Court has already held that a period of leave guaranteed by Community law cannot affect the right to take another period of leave guaranteed by that law (see Merino Gómez , paragraphs 32 and 33; Case C‑519/03 Commission v Luxembourg [2005] ECR I‑3067, paragraph 33; and Case C‑116/06 Kiiski [2007] ECR I‑7643, paragraph 56). In the case, in particular, of Merino Gómez , the Court held that Article 7(1) of Directive 93/104 must be interpreted as meaning that, where the dates of a worker’s maternity leave coincide with those of the general annual leave fixed, by a collective agreement, for the entire workforce, the requirements of that directive relating to paid annual leave cannot be regarded as met. | 45
In addition, Article 6(3) of Directive 92/43 provides that the competent national authorities, before agreeing to a plan or project as referred to in that provision, must, if appropriate, obtain the opinion of the general public. That provision must be read in conjunction with Article 6(1)(b) of the Aarhus Convention, an instrument which forms an integral part of the EU legal order. | 0 |
4,182 | 27. Therefore, ju st as the exemption provided for export transactions applies exclusively to the final supply of goods exported by the seller or on his behalf, the exemption laid down in Article 148(a) of Directive 2006/112 applies only to the supply of goods to a vessel operator who will use those goods for fuelling and provisioning and cannot, therefore, be extended to the supply of those goods effected at a previous stage in the commercial chain (see, to that effect, judgment in Velker International Oil Company , C‑185/89, EU:C:1990:262, paragraph 22). | 52. As the Advocate General pointed out in point 56 of his Opinion, the applicable directive is, as a rule, the one in force when the contracting authority chooses the type of procedure to be followed and decides definitively whether it is necessary for a prior call for competition to be issued for the award of a public contract (see, to that effect, Commission v France , paragraphs 36 and 37). | 0 |
4,183 | 28 The Court has always accepted that it is compatible with Community law for reasonable limitation periods for bringing proceedings to be laid down in the interests of legal certainty (Case 33/76 Rewe [1976] ECR 1989, paragraph 5, Case 45/76 Comet [1976] ECR 2043, paragraphs 17 and 18, and Case 61/79 Denkavit ltaliana [1980] ECR 1205, paragraph 23). | 36 The Court has made it clear that the possibility of relying, before a national court, on an unconditional and sufficiently precise provision of a directive which has not been transposed exists only for individuals and only in relation to "each Member State to which it is addressed". It follows that a directive may not by itself create obligations for an individual and that a provision of a directive may not therefore be relied upon as such against such a person (judgments in Case 152/84 Marshall [1986] ECR 723, paragraph 48, and in Case 80/86 Kolpinghuis Nijmegen [1987] ECR 3969, paragraph 9). The Court has stated that this case-law seeks to prevent a Member State from taking advantage of its own failure to comply with Community law (judgments in Case C-91/92 Faccini Dori [1994] ECR I-3325, paragraph 22, and Case C-192/94 El Corte Inglés, not yet published in the ECR, paragraph 16). | 0 |
4,184 | 33. In that connection, it should be observed that the Court was asked to interpret Article 23(2) of Regulation No 796/2004 in Case C‑536/09 Omejc [2011] ECR I‑5367. In paragraph 27 of that judgment, the Court underlined the importance of the checks and held that preventing them from being carried out cannot but lead to serious legal consequences, such as the rejection of the aid applications concerned. | 43. The Court has held in that regard that this list of criteria is not exhaustive and that the assessment of the reasonableness of a period does not require a systematic examination of the circumstances of the case in the light of each of them, where the duration of the proceedings appears justified in the light of one of them. The purpose of those criteria is to determine whether the time taken in the handling of a case is justified. Thus, the complexity of the case or the dilatory conduct of the applicant may be deemed to justify a duration which is prima facie too long. Conversely, the time taken may be regarded as longer than is reasonable in the light of just one criterion, in particular where its duration is the result of the conduct of the competent authorities. Where appropriate, the duration of a procedural stage may be regarded as reasonable from the outset if it appears to be consistent with the average time taken in handling a case of its type (Limburgse Vinyl Maatschappij and Others , paragraph 188). | 0 |
4,185 | 60. Therefore, just as it is not for the Commission to rule on the allocation of powers by the institutional rules proper to each Member State, or on the obligations which may be imposed on the Federal Republic of Germany and Länder authorities respectively (see Case C-8/88 Germany v Commission [1990] ECR I-2321, paragraph 13), that allocation cannot constitute a sufficient reason to restructure the Member States’ obligations towards the Community in connection with the apportionment of the burden of proof of an infringement of the rules on the common organisation of the agricultural markets (also see, on this point, Case C-52/91 Commission v Netherlands [1993] ECR I-3069, paragraph 36, Case C-140/00 Commission v United Kingdom [2002] ECR I-10379, paragraph 60, and Case C-89/03 Commission v Luxembourg [2003] ECR I-0000, paragraph 5). | 21. In a situation such as that in the main proceedings, there is no such direct link between general corporation tax, on the one hand, and a tax credit for part of the research expenditure incurred by a company, on the other. | 0 |
4,186 | 24. In that regard, it is sufficient to point out that, in accordance with settled case-law, the Court has jurisdiction to rule on questions referred by the national court even where the facts of the proceedings before that court fall outside the scope of EU law, provided that, in regulating situations not covered by EU law, the domestic legislation has adopted the same solutions as those adopted under EU law. The Court has consistently held that the legal order of the European Union clearly has an interest in ensuring that, in order to forestall future divergences of interpretation, every provision of EU law is interpreted uniformly, irrespective of the circumstances in which that provision is to apply (see, to that effect, inter alia, Case C‑130/95 Giloy [1997] ECR I‑4291, paragraphs 19 to 28; Case C‑267/99 Adam [2001] ECR I‑7467, paragraphs 23 to 29; Case C‑43/00 Andersen og Jensen [2002] ECR I‑379, paragraphs 15 to 19; Case C‑3/04 Poseidon Chartering [2006] ECR I‑2505, paragraphs 14 to 19; and Case C-205/09 Eredics and Sápi [2010] ECR I-0000, paragraph 33). | 33
Finally, the Court has held that one of the principles on which the VAT system was based was neutrality, in the sense that within each country similar goods should bear the same tax burden whatever the length of the production and distribution chain (judgment of 24 October 1996, Elida Gibbs, C‑317/94, EU:C:1996:400, paragraph 20). | 0 |
4,187 | 45
As a preliminary point, it must be pointed out that, in the first place, as is apparent from recital 19 of the Brussels I Regulation and in so far as that regulation replaces the Convention of 27 September 1968 on jurisdiction and the enforcement of judgments in civil and commercial matters, as amended by successive conventions on the accession of new Member States to that convention (‘the Brussels Convention’), in the relations between Member States, the interpretation given by the Court in respect of the provisions of that convention is also valid for those of that regulation whenever the provisions of those instruments may be regarded as equivalent (judgment of 7 July 2016, Hőszig, C‑222/15, EU:C:2016:525, paragraph 30 and the case-law cited). | 49. Dans ces conditions, il est constant que les moyens invoqués par la Commission ne sauraient être susceptibles d’avoir une influence sur le point 1 du dispositif de l’arrêt attaqué, lequel constate l’irrecevabilité du recours d’AMGA. Partant, ces moyens ne sauraient lui procurer un bénéfice susceptible de fonder un intérêt à agir. | 0 |
4,188 | 22. In view of the nature of the analysis to be carried out, it is for the national court to classify the activity at issue in the main proceedings in the light of the criterion adopted above ( Comune di Carpaneto Piacentino and Others , cited above, paragraph 16; Case C-4/89 Comune di Carpaneto Piacentino and Others [1990] ECR I‑1869, paragraph 11; and Fazenda Pública , paragraph 23). | 43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC. | 0 |
4,189 | 59. It follows that, if a Member State has introduced an exception for private copying into its national law and if the final users who, on a private basis, reproduce a protected work reside on its territory, that Member State must ensure, in accordance with its territorial competence, the effective recovery of the fair compensation for the harm suffered by the holders of the exclusive right of reproduction on the territory of that State ( Stichting de Thuiskopie , paragraph 36). | 71. As regards, finally, the argument concerning the preservation of the coherence of the Finnish tax system, the Court has acknowledged that the need to preserve such coherence may justify a restriction on the exercise of the fundamental freedoms guaranteed by the Treaty (see Case C‑204/90 Bachmann [1992] ECR I‑249, paragraph 28; Case C‑300/90 Commission v Belgium [1992] ECR I‑305, paragraph 21; Keller Holding , paragraph 40; Amurta , paragraph 46; and Case C‑293/06 Deutsche Shell [2008] ECR I‑1129, paragraph 37). | 0 |
4,190 | 53. Nor does Article 4 of that directive contain any specific indications as regards the content of the measures of support for renewable energy whose adoption is thus encouraged, apart from the indications that such measures are to contribute to attaining the objectives set out in Articles 6 EC and 174(1) EC (see judgment in IBV & Cie , EU:C:2013:598, paragraph 65). | 53. By proceeding in that manner, the Court of First Instance did not err in law. | 0 |
4,191 | 26. Finally, it should be recalled that the Court, in assessing the legal status of the national bodies mentioned in Article 2(9) of Directive 89/665, which are responsible for reviewing the award of public contracts, has already confirmed the status as a ‘court or tribunal’ of a number of other national bodies that are in essence comparable to the referring body in the present case (see, inter alia, Dorsch Consult , C‑54/96, EU:C:1997:413, paragraphs 22 to 38; Köllensperger and Atzwanger , C‑103/97, EU:C:1999:52, paragraphs 16 to 25; and Bundesdruckerei , C‑549/13, EU:C:2014:2235, paragraph 22 and the case-law cited). | 60. Directive 2004/38, establishing a gradual system as regards the retention of the status of ‘worker’ which seeks to safeguard the right of residence and access to social assistance, itself takes into consideration various factors characterising the individual situation of each applicant for social assistance and, in particular, the duration of the exercise of any economic activity. | 0 |
4,192 | 122 In the area of State aid, in so far as procedure laid down by national law applies to the recovery of unlawful aid, the relevant provisions of national law must be applied in such a way as not to render the recovery required by Community law virtually impossible (see, inter alia, in the context of the EC Treaty, Case 94/87 Commission v Germany [1989] ECR 175, paragraph 12, and Case C-5/89 Commission v Germany [1990] ECR I-3437, paragraph 12) and a Member State may not plead provisions, practices or circumstances existing in its internal legal system in order to justify a failure to comply with its obligations under Community law (see, inter alia, Case C-5/89 Germany v Commission, paragraph 18). The same principles must be applied where individuals legitimately claim measures other than recovery of State aid after they have established the existence of an infringement of Article 4(b) of the ECSC Treaty, possibly in the form of discrimination between producers, or of an infringement of Article 9(4) of Decision No 3632/93, in the form of the granting of aid without Commission approval. | 34. In this case, it is common ground that the psychotherapeutic treatment given in Dornier ' s out-patient facility by qualified psychologists generally constitutes services provided to the patients as an end in themselves and not as a means of better enjoying other types of services. In so far as that treatment is not ancillary to hospital or medical care, it is not an activity " closely related" to services exempted under Article 13A(1)(b) of the Sixth Directive. | 0 |
4,193 | 35. That finding is also corroborated by the case-law of the Court of Justice on mutual assistance between the competent authorities in the area of direct taxation, which is transposable by analogy to a situation such as that in the main proceedings. According to that case-law, the mutual assistance directive may be relied on by a Member State in order to obtain from the competent authorities of another Member State all the information enabling it to ascertain the correct amount of tax. There is, however, nothing to prevent the tax authorities concerned from requiring the taxpayer himself to provide such proof as they may consider necessary in order to determine whether or not the deduction requested should be granted (see, to that effect, Case C-55/98 Vestergaard [1999] ECR I-7641, paragraph 26; Case C-136/00 Danner [2002] ECR I-8147, paragraphs 49 and 50). | 26 In that regard, it should be remembered that Council Directive 77/799/EEC of 19 December 1977 concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation (OJ 1977 L 336, p. 15) can be invoked by a Member State in order to obtain from the competent authorities of another Member State all the information enabling it to ascertain the correct amount of income tax. In addition, there is nothing to prevent the tax authorities concerned from requiring the taxpayer himself to produce the proof which they consider necessary to assess whether or not the deduction requested should be allowed (see Bachmann and Commission v Belgium, cited above, at respectively paragraphs 18 and 20 and paragraphs 11 and 13). | 1 |
4,194 | 60. As regards proceedings before the European Union judicature, it should be recalled, as a preliminary point, that the General Court has exclusive jurisdiction to find and assess the facts and, in principle, to examine the evidence which it accepts in support of those facts. Provided that the evidence has been properly obtained and the general principles of law and the rules of procedure in relation to the burden of proof and the taking of evidence have been observed, it is for the General Court alone to assess the value which should be attached to the evidence produced to it. Save where the clear sense of the evidence has been distorted, that appraisal does not therefore constitute a point of law which is subject as such to review by the Court of Justice (see, inter alia, Case C‑551/03 P General Motors v Commission [2006] ECR I‑3173, paragraph 52, and Case C‑535/06 P Moser Baer India v Council [2009] ECR I‑7051, paragraph 32 and the case-law cited). | 63. All the various language versions of Article 18(3) of Regulation No 1386/2002 concur in that respect. | 0 |
4,195 | 22. In such circumstances, the national rules on itinerant sales relate to the free movement of goods. In that regard, the Court has already had occasion to rule on the compatibility with Articles 28 EC to 30 EC of various national provisions regulating marketing methods (see, in particular, Case 382/87 Buet and EBS [1989] ECR 1235, paragraphs 7 to 9; Case C-239/90 Boscher [1991] ECR I‑2023, paragraphs 13 to 21; Case C-254/98 TK-Heimdienst [2000] ECR I‑151, paragraphs 29 to 31, and Case C-71/02 Karner [2004] ECR I-3025, paragraph 39). | 26. It should be recalled, first of all, that in its definition of ‘international protection’, Directive 2004/83 refers to two separate systems of protection, namely the system governing refugee status and that relating to subsidiary protection status. | 0 |
4,196 | 12. The first point to be noted is that the provisions relating to charges having equivalent effect and those relating to discriminatory taxation cannot be applied together, so that the same charge cannot, under the system established by the Treaty, belong to both those categories at the same time (Case C‑347/95 UCAL [1997] ECR I-4911, paragraph 17; Case C‑355/00 Freskot [2003] ECR I-5263, paragraph 39; and Joined Cases C‑34/01 to C‑38/01 Enirisorse [2003] ECR I-14243, paragraph 59). | 18 Mr and Mrs Heininger sought an order that the bank reimburse to them the sums paid by way of capital and interest and refund to them the costs they incurred in connection with the execution of the loan agreement, the total sum claimed being DM 118 443.81. They further sought a declaration that no rights accrued to the bank under the loan agreement. | 0 |
4,197 | 40. As is apparent from settled case-law, the procedure provided for by Article 234 EC is an instrument of cooperation between the Court of Justice and national courts by means of which the former provides the latter with interpretation of such Community law as they need to give judgment in cases upon which they are called to adjudicate (see, inter alia, Case C-112/00 Schmidberger [2003] ECR I-5659, paragraph 30, and the case-law cited). | 57. The assets of a company are assigned directly to economic activities that are intended to produce a profit. Moreover, the extent of a company’s taxable profits is partly influenced by the valuation of its assets in the balance sheet, in so far as depreciation reduces the basis of taxation. | 0 |
4,198 | 38. As regards the application of that case-law to these proceedings, it should be stated, contrary to the Polish Government’s arguments in its written observations, that under the agreement SEDL’s commitment is not limited to the administration and organisation of works, but also extends to the execution of the works set out therein. Furthermore, according to settled case-law, in order to be classed as a contractor under a public works contract within the meaning of Article 1(a) of the Directive, it is not necessary that a person who enters into a contract with a contracting authority is capable of direct performance using his own resources (see, to that effect, Case C-389/92 Ballast Nedam Groep [1994] ECR I-1289, paragraph 13, and Case C-176/98 Holst Italia [1999] ECR I-8607, paragraph 26). It follows that in order to ascertain whether the main purpose of the agreement is the execution of works it is irrelevant that SEDL does not execute the works itself and that it has them carried out by subcontractors. | 37 It is for the national court to verify whether, having regard to the specific rules governing its application, the national legislation is genuinely directed to realising the objectives which are capable of justifying it and whether the restrictions which it imposes do not appear disproportionate in the light of those objectives. | 0 |
4,199 | 75. In that context, although it is for the national court to define the market for the services at issue, it should nevertheless be recalled that, according to the Court's case-law, in order for a market to be held to be sufficiently homogeneous and distinct from others, the service must be able to be distinguished from other services by virtue of specific characteristics as a result of which it is scarcely interchangeable with those alternatives as far as the consumer is concerned and is affected only to an insignificant degree by competition from them (see, to that effect, Case 27/76 United Brands v Commission [1978] ECR 207, paragraphs 11 and 12, and Case 66/86 Ahmed Saeed Flugreisen and Others v Zentrale zur Bekämpfung unlauteren Wettbewerbs [1989] ECR 803, paragraph 40). In that regard, the examination cannot be limited to the objective characteristics of the relevant services but must include the competitive conditions and the structure of supply and demand on the market (Case 322/81 Michelin v Commission [1983] ECR 3461, paragraph 37). | 51 In that regard, it is important to note that, as the Commission rightly pointed out, Article 22(1) of the Sixth Directive imposes only the obligation for taxable persons to state when their activity commences, changes or ceases, but in no way authorises Member States, in the event of such a declaration not being submitted, to defer the exercise of the right to deduct until the time at which taxable transactions actually begin to be carried out on a regular basis or to deprive the taxable person of the exercise of that right. | 0 |
Subsets and Splits
No community queries yet
The top public SQL queries from the community will appear here once available.