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25. As a preliminary point, it is to be noted that a Member State cannot plead provisions, practices or situations prevailing in its domestic legal order to justify failure to observe obligations arising under Community law (see, inter alia, Case C-212/99 Commission v Italy, paragraph 34, and Case C-195/02 Commission v Spain [2004] ECR I-7857, paragraph 82).
43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC.
0
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30. Consequently, in order to ensure compliance with the principles of equal treatment and transparency, potential tenderers should be aware of all the elements to be taken into account by the contracting authority in identifying the tender offering the best value for money and, if possible, their relative importance, when they prepare their tenders (see, to that effect, ATI EAC e Viaggi di Maio and Others , paragraph 24; and Lianakis and Others , paragraph 36).
41. It must therefore be held that, since on expiry of the period prescribed by Article 221(3) of the Customs Code the debt is time-barred and, consequently, extinguished, that provision enacts a substantive rule.
0
4,502
44. Such an exclusion might also infringe the principle of non-discrimination in Article 40(2) TFEU (see, to that effect, Tenuta il Bosco , paragraph 16).
9 To answer the first question, it should be observed that Articles 13 and 14 of the Protocol establish a division of fiscal powers between the Community and the State in which the official had his domicile for tax purposes prior to entering the service of the Communities.
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41. Les obstacles à la libre circulation des marchandises résultant, en l’absence d’harmonisation des législations, de l’application à des marchandises en provenance d’autres États membres, où elles sont légalement fabriquées et commercialisées, de règles relatives aux conditions auxquelles doivent répondre ces marchandises, même si ces règles sont indistinctement applicables à tous les produits, constituent des mesures d’effet équivalent à des restrictions quantitatives, interdites par l’article 28 CE (arrêts du 24 novembre 1993, Keck et Mithouard, C‑267/91 et C‑268/91, Rec. p. I‑6097, point 15; du 16 novembre 2000, Commission/Belgique, C‑217/99, Rec. p. I‑10251, point 16; du 7 juin 2007, Commission/Belgique, C‑254/05, Rec. p. I‑4269, point 28 et du 14 février 2008, Dynamic Medien, C‑244/06, non encore publié au Recueil, point 27). Il y a lieu de vérifier si les mesures litigieuses sont des réglementations constituant des mesures d’effet équivalent à des restrictions quantitatives à la libre circulation des marchandises au sens de la jurisprudence précitée.
95. It should thus be determined at the outset whether FAPL can invoke such rights capable of justifying the fact that the national legislation at issue in the main proceedings establishes in its favour protection which constitutes a restriction on the freedom to provide services.
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8. Il convient cependant de rappeler que, selon une jurisprudence constante, l’existence d’un manquement doit être appréciée en fonction de la situation de l’État membre telle qu’elle se présentait au terme du délai fixé dans l’avis motivé et les changements intervenus par la suite ne sauraient être pris en compte par la Cour (voir, notamment, arrêts du 30 novembre 2006, Commission/Luxembourg, C‑32/05, Rec. p. I‑11323, point 22, et du 17 janvier 2008, Commission/Allemagne, C‑152/05, Rec. p. I‑39, point 15).
57. It is irrelevant whether there are other, more usual, signs or indications for designating the same characteristics of the goods or services referred to in the application for registration than those of which the mark concerned consists. Although Article 3(1)(c) of the Directive provides that, if the ground for refusal set out there is to apply, the mark must consist " exclusively" of signs or indications which may serve to designate characteristics of the goods or services concerned, it does not require that those signs or indications should be the only way of designating such characteristics.
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61. It should be recalled, at the outset, that Article 255(1) and (2) EC provides that any citizen of the Union, and any natural or legal person residing or having its registered office in a Member State, are to have a right of access to the documents of the institutions of the European Union, subject to the principles and conditions defined in accordance with the procedure laid down in Article 251 EC. Regulation No 1049/2001 is designed to confer on the public as wide a right of access as possible to documents of the institutions. It is also apparent from that regulation, in particular from Article 4 thereof, which lays down exceptions in that regard, that the right of access is nevertheless subject to certain limits based on reasons of public or private interest (see Commission v Technische Glaswerke Ilmenau , paragraph 51; Joined Cases C‑514/07 P, C‑528/07 P and C‑532/07 P Sweden and Others v API and Commission [2010] ECR I‑8533, paragraphs 69 and 70; Commission v Éditions Odile Jacob , paragraph 111; Commission v Agrofert Holding , paragraph 53; and Case C‑514/11 LPN and Finland v Commission [2013] ECR, paragraph 40).
39 While the characteristics of electricity may indeed make it extremely difficult to determine precisely the method of production of imported electricity and hence the primary energy sources used for that purpose, the Finnish legislation at issue does not even give the importer the opportunity of demonstrating that the electricity imported by him has been produced by a particular method in order to qualify for the rate applicable to electricity of domestic origin produced by the same method.
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22 As the Court has emphasized in previous judgments, 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 objects of the rules of which it is part (Case 292/82 Merck v Hauptzollamt Hamburg-Jonas [1983] ECR 3781, paragraph 12, and Case 337/82 St Nikolaus Brennerei v Hauptzollamt Krefeld [1984] ECR 1051, paragraph 10).
33. Therefore, in order to protect not only the firms directly concerned, but also the normal functioning of the markets in financial instruments of the European Union, Article 54(1) of Directive 2004/39 imposes, as a general rule, the obligation to maintain professional secrecy.
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62. It follows that in a situation such as that referred to by the national court in its second question, where a body of materials consists of several separate modules, it is necessary, in order to assess whether an extraction and/or re-utilisation allegedly made from one of the modules covered a substantial part, evaluated quantitatively, of the contents of a database, to determine first whether that module itself constitutes a database within the meaning of Directive 96/9 (see, in that regard, Case C-444/02 Fixtures Marketing [2004] ECR I-10549, paragraphs 19 to 32) and, in addition, fulfils the criteria laid down in Article 7(1) of the Directive for protection by the sui generis right.
42. The system introduced by Regulation No 1408/71 used the residence of the person concerned as one of the connecting factors for the determination of the legislation applicable (see, to that effect, Wencel , EU:C:2013:303, paragraph 48). The same applies as regards Regulation No 883/2004.
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46. Moreover, such an interpretation guarantees the effectiveness of the rules against overlapping benefits — such as the rule laid down in Article 10(1)(a) of Regulation No 574/72 — which seek to ensure that the person entitled to benefits paid by several Member States receives a total amount of benefits which is equal to the amount of the most favourable benefit to which he is entitled under the legislation of a single Member State (see, to that effect, Case 98/80 Romano EU:C:1981:104, paragraph 24).
22. Therefore, one cannot deduce from paragraph 28 of the judgment in Lloyd Schuhfabrik Meyer that there is necessarily a likelihood of confusion each time that mere phonetic similarity between two signs is established.
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34. The second type of contracts are those which establish cooperation between public entities with the aim of ensuring that a public task that they all have to perform is carried out (see, to that effect, Case C-480/06 Commission v Germany [2009] ECR I-4747, paragraph 37).
49. Or, selon une jurisprudence constante, dans le cadre d’un recours en manquement, il incombe à la Commission d’établir l’existence du manquement allégué. C’est elle qui doit apporter à la Cour les éléments nécessaires à la vérification par celle-ci de l’existence de ce manquement, sans pouvoir se fonder sur une présomption quelconque (arrêt du 22 janvier 2009, Commission/Portugal, C-150/07, point 65 et jurisprudence citée).
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35. La Cour a, tout d’abord, constaté que ledit article 15, paragraphe 1, offre aux États membres la possibilité de prévoir des exceptions à l’obligation de principe de garantir la confidentialité des données à caractère personnel (arrêt Promusicae, précité, point 50).
32 The condition of absolute impossibility is not satisfied where the defendant government merely informs the Commission of the legal and practical difficulties involved in implementing the decision, without taking any step whatsoever to recover the aid from the undertakings in question, and without proposing to the Commission any alternative arrangements for implementing the decision which would have enabled the alleged difficulties to be overcome (see Commission v Germany, cited above, paragraph 10; Case C-183/91 Commission v Greece [1993] ECR I-3131, paragraph 20; and Commission v Italy, cited above, paragraph 14). The arguments of the parties
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57 It follows that the present complaint is well founded only if the Commission demonstrates to a sufficient legal standard that the Republic of Bulgaria has not taken the appropriate protective measures, consisting in ensuring that the activities associated with the operation of the installations resulting from those projects, in so far as they took place after the classification of the Kaliakra and Belite Skali sites as SPAs, would not lead to deteriorations of the habitats of a number of species or cause disturbances, to the detriment of those species, likely to have significant effects having regard to the objective of the Habitats Directive of ensuring the conservation of those species (see, by analogy, judgment in Commission v Spain, C‑404/09, EU:C:2011:768, paragraph 128).
32 Similarly, the Court has acknowledged that the price actually paid or payable could be reduced in proportion to the reduction in the commercial value of the goods owing to a hidden defect which it was shown to be present before their release into free circulation and gave rise to subsequent repayments under a warranty obligation which, as a result, might result in a subsequent reduction in the customs value of those goods (judgment of 19 March 2009, Mitsui & Co. Deutschland, C‑256/07, EU:C:2009:167, paragraph 26 and the case-law cited).
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34 It is for the referring court, which alone can know precisely the facts of the case before it, to assess whether, with regard to the dividends at issue in this case, the levy on the appellants in the main proceedings of the withholding tax of 15% pursuant to the bilateral agreement on double taxation results in that appellant, ultimately, bearing heavier tax burdens in Sweden than those borne by resident pension funds in respect of similar dividends (see, to that effect, judgment of 17 September 2015 in Miljoen and Others, C‑10/14, C‑14/14 and C‑17/14, EU:C:2015:608, paragraph 48).
92. Il convient de relever, par ailleurs, que, conformément à la jurisprudence de la Cour (voir, notamment, arrêt du 8 mars 1988, Apple and Pear Development Council, 102/86, Rec. p. 1443, point 12), la notion de «prestation de services effectuée à titre onéreux», au sens de l’article 2, point 1, de la sixième directive, suppose l’existence d’un lien direct entre le service rendu et la contre-valeur reçue.
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72. Indeed, whilst recognition of the illegality of the contested act cannot, as such, compensate for material harm or for interference with one’s private life, it is nevertheless capable, as Mr Abdulrahim has submitted, of rehabilitating him or constituting a form of reparation for the non-material harm which he has suffered by reason of that illegality, and of thereby establishing that he retains his interest in bringing proceedings (see, to that effect, Case 155/78 M. v Commission [1980] ECR 1797, paragraph 6, and Case C‑343/87 Culin v Commission [1990] ECR I‑225, paragraph 26 and the case-law cited).
43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC.
0
4,514
70. As to the United Kingdom’s argument that the limiting of cross-undertakings could result in infringement of the right to property, the Court consistently acknowledges that the right to property is not an absolute right, but must be viewed in relation to its social function. Its exercise may therefore be restricted, provided that those restrictions in fact correspond to objectives of general interest and do not constitute, in relation to the aim pursued, disproportionate and intolerable interference, impairing the very substance of the right guaranteed (see, to this effect, Križan and Others , paragraph 113 and the case-law cited). Protection of the environment is one of those objectives and is therefore capable of justifying a restriction on the exercise of the right to property (see, also, to this effect, Križan and Others , paragraph 114 and the case-law cited).
34. The Court has stated in this regard, in paragraphs 39 and 40 of Pokrzeptowicz-Meyer , that, although the first indent of Article 37(1) of the Association Agreement with Poland does not lay down a principle of free movement for Polish workers within the Community, whereas Article 48 of the Treaty establishes for the benefit of Member State nationals the principle of free movement for workers, it follows from a comparison of the aims and context of the Association Agreement with Poland, on the one hand, with those of the EC Treaty, on the other hand, that there is no ground for giving to the first indent of Article 37(1) of that Association Agreement a scope different from that which the Court has recognised Article 48(2) of the Treaty as having.
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54. As regards the field of State aid, applicants who challenge the merits of a decision appraising aid taken on the basis of Article 88(3) EC or at the end of the formal examination procedure are considered to be individually concerned by that decision if their market position is substantially affected by the aid to which the contested decision relates (see, to that effect, Cofaz and Others v Commission paragraphs 22 to 25, and Commission v Aktionsgemeinschaft Recht und Eigentum , paragraphs 37 and 70).
4 BY CONTRAST , ARTICLE 17 , WHICH OCCURS IN SECTION 6 OF THE CONVENTION INTITLED ' ' PROROGATION OF JURISDICTION ' ' AND WHICH PROVIDES FOR THE EXCLUSIVE JURISDICTION OF THE COURT DESIGNATED BY THE PARTIES IN ACCORDANCE WITH THE PRESCRIBED FORM , PUTS ASIDE BOTH THE RULE OF GENERAL JURISDICTION - PROVIDED FOR IN ARTICLE 2 - AND THE RULES OF SPECIAL JURISDICTION - PROVIDED FOR IN ARTICLE 5 - AND DISPENSES WITH ANY OBJECTIVE CONNEXION BETWEEN THE LEGAL RELATIONSHIP IN DISPUTE AND THE COURT DESIGNATED . IT THUS APPEARS THAT THE JURISDICTION OF THE COURT FOR THE PLACE OF PERFORMANCE ( PROVIDED FOR IN ARTICLE 5 ( 1 )) AND THAT OF THE SELECTED COURT ( PROVIDED FOR IN ARTICLE 17 ) ARE TWO DISTINCT CONCEPTS AND ONLY AGREEMENTS SELECTING A COURT ARE SUBJECT TO THE REQUIREMENTS OF FORM PRESCRIBED BY ARTICLE 17 OF THE CONVENTION .
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29. In order to fulfil its function, the graphic representation within the meaning of Article 2 of the Directive must be clear, precise, self-contained, easily accessible, intelligible, durable and objective (Sieckmann , paragraphs 47 to 55).
27 In the present case, the purpose of the provisions of Title II of the regulation is not to confer on the persons to which it refers special rights which, in certain circumstances, the Member States may deny them. As the Court has held in regard to Article 13(2)(a), those provisions are solely intended to determine the national legislation applicable and not to define the conditions creating the right or the obligation to become affiliated to a social security scheme (Case C-2/89 Kits van Heijningen [1990] ECR I-1755, paragraph 19).
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17. Articles 21 and 23 of the Charter state, respectively, that any discrimination based on sex is prohibited and that equality between men and women must be ensured in all areas. Since recital 4 to Directive 2004/113 expressly refers to Articles 21 and 23 of the Charter, the validity of Article 5(2) of that directive must be assessed in the light of those provisions (see, to that effect, Joined Cases C‑92/09 and C‑93/09 Volker und Markus Schecke and Eifert [2010] ECR I‑0000, paragraph 46).
39. Although the Treaty does not define the terms "movements of capital" and "payments" , it is settled case-law that Directive 88/361, together with the nomenclature annexed to it, may be used for the purposes of defining what constitutes a capital movement (Case C-222/97 Trummer and Mayer [1999] ECR I-1661, paragraphs 20 and 21).
0
4,518
34. Secondly, it would be contrary to the objective of road safety to make a distinction such as that made by the referring court in its second question. The state of tiredness of the driver, as referred to in paragraph 25 of the judgment in Skills Motor Coaches and Others , which may endanger that objective, is likely to occur whether or not the driver of the vehicle travelling to the place where the vehicle fitted with recording equipment is to be taken over is the same as the person who, on arrival, will have to drive that latter vehicle. As the Italian Government pointed out, that state of tiredness may result not only from actually driving a vehicle, but also from the conditions in which the journey takes place, such as its duration, the time of departure or the state of the roads and, consequently, also affect the passenger as such.
25 Time spent by a driver to reach the place where he takes over a tachograph vehicle is liable to have a bearing on his driving, in that it will affect his state of tiredness.
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97 In so far as, by its sixth ground of appeal, the appellant seeks, in the second place and in the alternative, a reduction of the fine imposed on it, it should be noted that the sanction for a breach, by a court of the European Union, of its obligation under the second paragraph of Article 47 of the Charter of Fundamental Rights of the European Union to adjudicate on the cases before it within a reasonable time must be an action for damages brought before the General Court, since such an action constitutes an effective remedy. Accordingly, a claim for compensation for the damage caused by the failure on the part of the General Court to adjudicate within a reasonable time may not be made directly to the Court of Justice in the context of an appeal, but must be brought before the General Court itself (judgments of 10 July 2014, Telefónica and Telefónica de España v Commission, C‑295/12 P, EU:C:2014:2062, paragraph 66; of 9 October 2014, ICF v Commission, C‑467/13 P, not published, EU:C:2014:2274, paragraph 57; and of 21 January 2016, Galp Energía España and Others v Commission, C‑603/13 P, EU:C:2016:38, paragraph 55).
42. Furthermore, the construction of the leisure centre must be regarded as corresponding to the requirements specified by the municipality of Roanne in the agreement. It must be observed, in that regard, that the work referred to by the agreement is the leisure centre as a whole, including the construction of a multiplex cinema, service premises for leisure activities, a car park and, possibly, a hotel. It is clear from a number of clauses in the agreement that, by the construction of the leisure centre as a whole, the municipality of Roanne seeks to reposition and regenerate the area around the railway station.
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39. Recourse to the public policy rule in Article 23(a) of that regulation should thus come into consideration only where, taking into account the best interests of the child, recognition of the judgment given in another Member State would be at variance to an unacceptable degree with the legal order of the State in which recognition is sought, in that it would infringe a fundamental principle. In order to comply with the prohibition laid down in Article 26 of the regulation of any review of the substance of a judgment given in another Member State, the infringement would have to constitute a manifest breach, having regard to the best interests of the child, of a rule of law regarded as essential in the legal order of the State in which recognition is sought or of a right recognised as being fundamental within that legal order (see, by analogy, judgment in Diageo Brands , C‑681/13, EU:C:2015:471, paragraph 44).
24. The borrowers also discontinued their payments to the Bank.
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86 It should be observed, to begin with, that according to the settled case-law of this Court, the Commission must consider attentively all the matters of fact and of law which the complainants bring to its attention (Case 210/81 Demo-Studio Schmidt v Commission [1983] ECR 3045, paragraph 19, Case 298/83 CICCE v Commission [1985] ECR 1105, paragraph 18, and Joined Cases 142/84 and 156/84 BAT and Reynolds v Commission [1987] ECR 4487, paragraph 20). Furthermore, complainants are entitled to have the fate of their complaint settled by a decision of the Commission against which an action may be brought (Case C-282/95 P Guérin Automobiles v Commission [1997] ECR I-1503, paragraph 36).
14 Consequently, the words "use of goods" must be interpreted strictly, including only the use of the goods themselves. Thus the ancillary services relating to that use do not come under Article 6(2)(a) of the Sixth Directive.
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22. According to settled case-law of the Court, in the interpretation of a provision of EU law, account must be taken not only of its wording but also of the context in which it occurs and the objectives pursued by the rules of which it forms part, and if appropriate of the origins of those rules (see, to that effect, judgments in Inuit Tapiriit Kanatami and Others v Parliament and Council , C‑583/11 P, EU:C:2013:625, paragraph 50; Koushkaki , C‑84/12, EU:C:2013:862, paragraph 34; and Bouman , C‑114/13, EU:C:2015:81, paragraph 31).
31. In that context, the meaning and scope of those terms must be determined, in accordance with settled case-law, taking into account both the terms in which the provision of EU law concerned is couched and its context (see, to that effect, judgments in BLV Wohn- und Gewerbebau , C‑395/11, EU:C:2012:799, paragraph 25, and Lundberg , C‑317/12, EU:C:2013:631, paragraph 18); the objectives pursued by the legislation of which it forms part (see, in particular, judgment in Lundberg , EU:C:2013:631, paragraph 19); and, in the circumstances of this case, the origins of that legislation (see, by analogy, judgment in Pringle , C‑370/12, EU:C:2012:756, paragraph 135).
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67 However, it is only in circumstances where the action for annulment would unquestionably have been admissible that the Court has held that a person may not plead the invalidity of an act of the European Union before a national court (see, to that effect, judgments of 9 March 1994, TWD Textilwerke Deggendorf, C‑188/92, EU:C:1994:90, paragraphs 17 to 25; of 30 January 1997, Wiljo, C‑178/95, EU:C:1997:46, paragraphs 15 to 25; of 15 February 2001, Nachi Europe, C‑239/99, EU:C:2001:101, paragraphs 29 to 40; and of 22 October 2002, National Farmers’ Union, C‑241/01, EU:C:2002:604, paragraphs 34 to 39). In numerous other cases, the Court has held that it was not established that the action would unquestionably have been admissible (see, inter alia, to that effect, judgments of 23 February 2006, Atzeni and Others, C‑346/03 and C‑529/03, EU:C:2006:130, paragraphs 30 to 34; of 8 March 2007, Roquette Frères, C‑441/05, EU:C:2007:150, paragraphs 35 to 48; of 29 June 2010, E and F, C‑550/09, EU:C:2010:382, paragraphs 37 to 52; of 18 September 2014, Valimar, C‑374/12, EU:C:2014:2231, paragraphs 24 to 38; and of 5 March 2015, Banco Privado Português and Massa Insolvente do Banco Privado Português, C‑667/13, EU:C:2015:151, paragraphs 27 to 32).
64. According to recital 2 in the preamble to Directive 2002/58, the directive seeks to respect the fundamental rights and observes the principles recognised in particular by the Charter. In particular, the directive seeks to ensure full respect for the rights set out in Articles 7 and 8 of that Charter. Article 7 substantially reproduces Article 8 of the European Convention for the Protection of Human Rights and Fundamental Freedoms signed at Rome on 4 November 1950, which guarantees the right to respect for private life, and Article 8 of the Charter expressly proclaims the right to protection of personal data.
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23. The term ‘negotiation’ used in points (1) to (5) of Article 13B(d) of the Sixth Directive is not defined by that directive. The Court has nevertheless held in the context of point (5) of that provision that the concept of ‘negotiation’ applies to the activity of an intermediary who does not occupy the position of a party to a contract relating to a financial product and whose activity amounts to something other than the provision of contractual services typically undertaken by the parties to such contracts. Negotiation is, in effect, a service rendered to and remunerated by a contractual party as a distinct act of mediation. In that regard, the purpose of such an activity is to do all that is necessary in order for two parties to enter into a contract, without the negotiator having any interest of his own in the content of the contract (see, to that effect, Case C-235/00 CSC Financial Services [2001] ECR I-10237, paragraph 39). On the other hand, it is not negotiation where one of the parties entrusts to a sub-contractor some of the clerical formalities related to the contract (see, to that effect, CSC Financial Services , paragraph 40).
80. À titre liminaire, il convient de rappeler que, selon la Cour européenne des droits de l’homme, le dépassement d’un délai de jugement raisonnable, en tant qu’irrégularité de procédure constitutive de la violation d’un droit fondamental, doit ouvrir à la partie concernée un recours effectif lui offrant un redressement approprié (voir, Cour eur. D. H., arrêt Kudla/Pologne du 26 octobre 2000, Recueil des arrêts et décisions 2000 XI, § 156 et 157).
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34. According to settled case‑law, the choice of the legal basis for a Community measure must rest on objective factors amenable to judicial review, which include the aim and content of that measure (see, to that effect, inter alia, Case C‑300/89 Commission v Council (‘Titanium dioxide’) [1991] ECR I-2867, paragraph 10, and Case C‑338/01 Commission v Council [2004] ECR I‑4829, paragraph 54), and not on the legal basis used for the adoption of other Community measures which might, in certain cases, display similar characteristics (see, to that effect, Case 131/86 United Kingdom v Council [1988] ECR 905, paragraph 29, and Case C‑91/05 Commission v Council [2008] ECR I‑0000, paragraph 106). In addition, where the Treaty contains a more specific provision that is capable of constituting the legal basis for the measure in question, the measure must be founded on that provision (see, to that effect, Case C‑338/01 Commission v Council , paragraph 60, and Case C‑533/03 Commission v Council [2006] ECR I‑1025, paragraph 45).
37 The objective of preventing the risk of impunity for persons who have committed an offence is to be seen in that context (see, to that effect, judgment of 27 May 2014 in Spasic, C‑129/14 PPU, EU:C:2014:586, paragraphs 63 and 65) and, as the Advocate General has observed in point 55 of his Opinion, must be considered a legitimate objective in EU law.
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23 In particular, it falls to the Member States to determine the persons who have to pay that fair compensation, and to determine the form, detailed arrangements and level thereof, in compliance with Directive 2001/29 and, more generally, with EU law (see, to that effect, judgments of 16 June 2011 in Stichting de Thuiskopie, C‑462/09, EU:C:2011:397, paragraph 23; 11 July 2013 in Amazon.com International Sales and Others, C‑521/11, EU:C:2013:515, paragraph 21; and 5 March 2015 in Copydan Båndkopi, C‑463/12, EU:C:2015:144, paragraph 20).
10 THE APPLICATION OF THAT PRINCIPLE TO THIS CASE MEANS THAT FIRST OF ALL CONSIDERATION SHOULD BE GIVEN TO QUESTION 7 RELATING TO THE INTERPRETATION OF ARTICLE 40 OF THE TREATY AND OF REGULATION NO 2759/75 , WHICH MUST BE ASSOCIATED WITH QUESTIONS 4 AND 5 RELATING TO THE INTERPRETATION OF ARTICLES 16 AND 34 RESPECTIVELY OF THE TREATY . IN FACT , FOR THE REASONS EXPLAINED IN THE JUDGMENT REFERRED TO ABOVE ( PARAGRAPHS 52 TO 55 ), THE PROVISIONS OF THE TREATY RELATING TO THE ABOLITION OF TARIFF AND COMMERCIAL BARRIERS TO INTRA-COMMUNITY TRADE ARE TO BE REGARDED AS AN INTEGRAL PART OF THE COMMON ORGANIZATION OF THE MARKET .
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62 In cases involving such a discretion, the Community courts must restrict themselves to considering whether the exercise of that discretion contains a manifest error or constitutes a misuse of power or whether the Community institutions clearly exceeded the bounds of their discretion (see Case C-390/95 P Antillean Rice Mills and Others v Commission, cited above, paragraph 48; see also to that effect Case 11/82 Piraiki-Patraiki and Others v Commission [1985] ECR 207, paragraph 40, and Case C-189/01 Jippes and Others [2001] ECR I-5689, paragraph 80).
23. Cette interprétation de l’article 14, paragraphe 1, sous b), de la directive 2003/96 est d’ailleurs corroborée par la finalité de celle-ci, selon laquelle les États membres taxent les produits énergétiques. Il en découle que cette directive ne vise pas à instaurer des exonérations de caractère général (arrêt Systeme Helmholz, précité, point 23 et jurisprudence citée).
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23. It should be recalled that, when the Court is requested to give a preliminary ruling on a matter of tariff classification, its task is to provide the national court with guidance on the criteria the implementation of which will enable the latter to classify the products at issue correctly in the CN, rather than to effect that classification itself, a fortiori since the Court does not necessarily have available to it all the information which is essential in that regard. In any event, the national court is in a better position to do so (Joined Cases C‑260/00 to C‑263/00 Lohmann and Medi Bayreuth [2002] ECR I‑10045, paragraph 26, and Case C‑500/04 Proxxon [2006] ECR I‑1545, paragraph 23). However, in order to give the national court a useful answer, the Court may, in a spirit of cooperation with national courts, provide it with all the guidance that it deems necessary (see, in particular, Case C‑49/07 MOTOE [2008] ECR I‑0000, paragraph 30).
42. In those circumstances, it must be held that by requiring, for the registration of partnerships or companies in the commercial register on application by persons who are nationals of the eight new Member States and are members of a partnership or have minority holdings in a limited liability company, a determination by the AMS that they are self-employed or the presentation of a work permit exemption certificate, the Republic of Austria has failed to fulfil its obligations under Article 43 EC. Costs
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4,529
43. By contrast, the form in which an act or decision is adopted is in principle irrelevant to the right to challenge such acts or decisions by way of an action for annulment (see, to that effect, IBM v Commission , paragraph 9, and Case C‑208/03 P Le Pen v Parliament [2005] ECR I‑6051, paragraph 46).
22. En effet, la DA 27 prévoit, dans une phase initiale, une suspension des droits de vote afférents aux actions détenues par des entités publiques dans les entreprises espagnoles opérant dans le secteur énergétique qui exclut, pour une catégorie particulière d’investisseurs, pendant une période de deux mois, toute participation effective à la gestion et au contrôle desdites entreprises.
0
4,530
26 As regards the Portuguese Government's argument that it is clear from various documents and, in particular, from a declaration of the Council that ISD was excluded from the scope of Article 5(1) of the Directive, there is no basis for that contention in the wording of the Directive. Moreover, according to settled case-law, declarations recorded in Council minutes in the course of preparatory work leading to the adoption of a directive cannot be used for the purpose of interpreting that directive where no reference is made to the content of the declaration in the wording of the provision in question, and, moreover, such declarations have no legal significance (see Case C-292/89 Antonissen [1991] ECR I-745, paragraph 18, and Joined Cases C-197/94 and C-252/94 Bautiaa and Société Française Maritime [1996] ECR I-505, paragraph 51).
61. À cet égard, si la protection de la santé publique constitue un intérêt légitime de nature à justifier, en principe, une restriction à une liberté fondamentale garantie par le traité, telle que la libre circulation des marchandises, il n’en demeure pas moins que de telles restrictions ne peuvent être justifiées que si elles sont propres à garantir la réalisation de l’objectif poursuivi et ne vont pas au‑delà de ce qui est nécessaire pour qu’il soit atteint (arrêts du 14 octobre 2004, Omega, C‑36/02, Rec. p. I‑9609, point 36; du 11 décembre 2007, International Transport Workers’ Federation et Finnish Seamen’s Union, C‑438/05, non encore publié au Recueil, point 75, et Dynamic Medien, précité, point 42).
0
4,531
24 In this respect, the Court has consistently held (judgment in Case 59/81 Commission v Council [1982] ECR 3329, at paragraph 32, and judgments in Case 158/79, at paragraph 28; Case 543/79, at paragraph 44; Joined Cases 532/79, 534/79, 567/79, 600/79, 618/79 and 660/79, at paragraph 44, all cited above) that the Council' s power under Article 65(2) of the Staff Regulations is to decide whether or not there has been a substantial increase in the cost of living and, if there has, to draw the appropriate conclusions.
24. National legislation which makes the receipt of dividends liable to tax, where the rate depends on whether the source of those dividends is national or otherwise, irrespective of the extent of the holding which the shareholder has in the company making the distribution, may fall within the scope of both Article 43 EC on freedom of establishment and Article 56 EC on free movement of capital (see, to that effect, Test Claimants in Class IV of the ACT Group Litigation , paragraphs 37 and 38, and Test Claimants in the FII Group Litigation , paragraphs 36, 80 and 142).
0
4,532
24 As for the question whether Article 48(3) of Directive 2004/18 must be interpreted by taking into consideration the content of Article 63(1) of Directive 2014/24, which is the provision corresponding inter alia to Article 48(3) of Directive 2004/18, it must be observed that Article 48(3) is formulated in general terms and does not expressly set out the detailed rules in accordance with which an economic operator may rely on the capacities of other entities in a public procurement procedure (judgment of 7 April 2016, Partner Apelski Dariusz, C‑324/14, EU:C:2016:214, paragraphs 87 and 88).
26. En vertu de ladite disposition, la récupération d’une telle aide doit, ainsi qu’il ressort également du considérant 13 dudit règlement, s’effectuer sans délai et conformément aux procédures prévues par le droit national de l’État membre concerné, pour autant que ces dernières permettent l’exécution immédiate et effective de la décision de la Commission (arrêt du 1 er mars 2012, Commission/Grèce, C‑354/10, point 59).
0
4,533
102 Taking into consideration Article 73a, it has been held that, where the applicable texts are silent as regards the deadline for an EU institution to communicate a debit note to a debtor, that period must, in principle, be presumed to be unreasonable where that communication takes place outside a period of five years from the point at which the institution was, in normal circumstances, in a position to claim its debt (see, to that effect, judgment of 13 November 2014 in Nencini v Parliament, C‑447/13 P, EU:C:2014:2372, paragraphs 48 and 49).
44. First, to acknowledge that the host Member State has such a power would amount to authorising it to require additional tests, which would therefore undermine the automatic recognition of diplomas and would, therefore, as the Court pointed out in paragraph 28 of Commission v Portugal , infringe Directive 85/384.
0
4,534
54. The first condition requires the treatment in question to be among the benefits provided for by the legislation of the Member State on whose territory the insured person resides, whereas the second condition requires that the treatment which the latter plans to undergo in a Member State other than that on the territory of which he resides cannot be given within the time normally necessary for obtaining the treatment in question in the Member State of residence, taking account of his current state of health and the probable course of his disease ( Inizan , paragraphs 42 and 44, and Watts , paragraphs 56 and 57).
53. Second, as the Court held in paragraphs 43 and 44 of its judgment in Portugal v Council , to accept that the Community Courts have the direct responsibility for ensuring that Community law complies with the WTO rules would deprive the Community’s legislative or executive bodies of the discretion which the equivalent bodies of the Community’s commercial partners enjoy. It is not in dispute that some of the contracting parties, which are amongst the most important commercial partners of the Community, have concluded from the subject-matter and purpose of the WTO agreements that they are not among the rules applicable by their courts when reviewing the legality of their rules of domestic law. Such lack of reciprocity, if admitted, would risk introducing an anomaly in the application of the WTO rules.
0
4,535
41. With regard to that argument, it must be borne in mind that it is the task of the Court of Justice to take account, under the division of jurisdiction between the European Union courts and the national courts, of the factual and legislative context, as described in the order for reference, in which the question put to it is set (see Case C‑475/99 Ambulanz Glöckner [2001] ECR I‑8089, paragraph 10, and Case C‑153/02 Neri [2003] ECR I‑13555, paragraph 35). It is therefore not for the Court to rule on a finding such as that made by the referring court with regard to the similarity between the legislation of the two Member States concerned with regard to the conditions under which the licences at issue in the main proceedings are issued.
71 In that connection, it must be observed that the sectoral pension fund itself determines the amount of the contributions and benefits and that the Fund operates in accordance with the principle of capitalisation.
0
4,536
26 The Court has held that, when no proof of use of the mark concerned is submitted within the time limit set by the Office, the opposition must automatically be rejected by it. However, when evidence is produced within the time limit set by the Office, the production of supplementary evidence remains possible (see, to that effect, judgment of 18 July 2013 in New Yorker SHK Jeans v OHIM, C‑621/11 P, EU:C:2013:484, paragraphs 28 and 30).
34 Now, the Trust manages the assets it holds, consisting in part of its shareholding in the Foundation and of other financial instruments. Its investment activities, as described above, consist essentially in the acquisition and sale of shares and other securities with a view to maximizing the dividends and capital yields which are destined for the promotion of medical research.
0
4,537
31 That objective entails that migrant workers must not lose their right to social security benefits or have the amount of those benefits reduced because they have exercised the right to freedom of movement conferred on them by the Treaty (Reichling, cited above, paragraph 24) and that the rule on the aggregation of insurance, residence or employment periods is aimed at ensuring that exercise of the right, conferred by the Treaty, to freedom of movement does not have the effect of depriving a worker of social security advantages to which he would have been entitled if he had spent his working life in only one Member State (Moscato, cited above, paragraph 28).
47 With regard to the service at issue in the main proceedings, that is to say, the granting of a loan, it must be noted that the performance of that service necessarily gives rise to business expenses such as, for example, travel and accommodation expenses, and legal or tax advice, for which it is relatively easy both to establish the direct link with the loan in question and to prove the actual amount involved. Since taxpayers with limited liability must be able to enjoy the same treatment as taxpayers with unlimited liability, they must be granted, as regards those expenses, the same opportunities to make deductions, whilst being subject to the same requirements as regards, in particular, the burden of proof.
0
4,538
17. In that regard, according to the case-law of the Court, Articles 43 EC and 49 EC require the elimination of restrictions on the freedom of establishment and the freedom to provide services. All measures which prohibit, impede or render less attractive the exercise of those freedoms must be regarded as constituting such restrictions (see Case C-439/99 Commission v Italy [2002] ECR I-305, paragraph 22; Case C-442/02 CaixaBank France [2004] ECR I-8961, paragraph 11; Case C-451/03 Servizi Ausiliari Dottori Commercialisti [2006] ECR I-2941, paragraph 31; and Case C-65/05 Commission v Greece [2006] ECR I-10341, paragraph 48).
23 A CET EGARD, IL CONVIENT D' ADMETTRE, AINSI QUE LE GOUVERNEMENT NEERLANDAIS ET LA COMMISSION L' ONT FAIT OBSERVER AVEC RAISON, QU' UN OPERATEUR AYANT LIBREMENT ARRETE SA PRODUCTION PENDANT UN CERTAIN TEMPS NE PEUT PAS LEGITIMEMENT S' ATTENDRE A POUVOIR REPRENDRE LA PRODUCTION DANS LES MEMES CONDITIONS QUE CELLES QUI PREVALAIENT AUPARAVANT ET A NE PAS ETRE SOUMIS A D' EVENTUELLES REGLES, ENTRE-TEMPS ARRETEES, RELEVANT DE LA POLITIQUE DES MARCHES OU DE LA POLITIQUE DES STRUCTURES .
0
4,539
50. It should be stated at the outset that the CPVO’s task is characterised by the scientific and technical complexity of the conditions governing the examination of applications for Community plant variety rights and, accordingly, the CPVO must be accorded a broad discretion in carrying out its functions (see, to that effect, Schräder v CPVO , paragraph 77). Furthermore, given that broad discretion, the CPVO may, if it considers it necessary, take account of facts and evidence which are submitted or produced out of time (see, by analogy as regards OHIM, Case C-29/05 P OHIM v Kaul [2007] ECR I-2213, paragraph 42).
50 In such a situation, the grounds alleging such irregularities are ineffective (see, by analogy, judgments of 12 July 2001, Commissionand France v TF1, C‑302/99 P and C‑308/99 P, EU:C:2001:408, paragraph 27, and of 26 April 2007, Alcon v OHIM, C‑412/05 P, EU:C:2007:252, paragraph 41).
0
4,540
53. As regards the merits of that ground of appeal, it should be pointed out that, according to settled case-law, the distortion must be obvious from the documents in the Court’s file, without there being any need to carry out a new assessment of the facts and the evidence (see Case C‑551/03 P General Motors v Commission [2006] ECR I-3173, paragraph 54; Trubowest Handel and Makarov v Council and Commission , paragraph 32; and Case C-399/08 P Commission v Deutsche Post [2010] ECR I-0000, paragraph 64).
34. Furthermore, it would be contrary not only to the clear wording of that provision but also to its objective — which is to ensure, through a broad definition of the concept of ‘controller’, effective and complete protection of data subjects — to exclude the operator of a search engine from that definition on the ground that it does not exercise control over the personal data published on the web pages of third parties.
0
4,541
9. À cet égard, il convient de rappeler que, selon une jurisprudence constante, l’existence d’un manquement doit être appréciée en fonction de la situation de l’État membre telle qu’elle se présentait au terme du délai fixé dans l’avis motivé et que les changements intervenus par la suite ne sauraient être pris en compte par la Cour (voir, notamment, arrêts du 19 juin 2003, Commission/France, C‑161/02, Rec. p. I‑6567, point 9, et du 26 avril 2007, Commission/Italie, C‑135/05, Rec. p. I‑3475, point 36).
47. It follows from the foregoing that a provision of an act duly adopted on the basis of the EU Treaty before the entry into force of the Treaty of Lisbon which lays down detailed rules for the adoption of other measures continues to produce its legal effects until it is repealed, annulled or amended, and permits the adoption of such measures in accordance with the procedure established by that provision.
0
4,542
28. In that regard, it should be recalled that, according to settled case-law, it is solely for the national court before which the dispute has been brought, and which must assume responsibility for the subsequent judicial decision, to determine in the light of the particular circumstances of the case both the need for a preliminary ruling in order to enable it to deliver judgment and the relevance of the questions which it submits to the Court. Consequently, where the questions submitted concern the interpretation of European Union law, the Court is in principle bound to give a ruling (Case C‑169/07 Hartlauer [2009] ECR I‑1721, paragraph 24, and Case C‑470/11 Garkalns [2012] ECR I‑0000, paragraph 17).
42. It therefore appears that consent, which is tantamount to the proprietor’s renunciation of his exclusive right within the meaning of Article 5, constitutes the decisive factor in the extinction of that right and must, therefore, be so expressed that an intention to renounce that right is unequivocally demonstrated. Such intention will normally be gathered from an express statement of consent (see, to that effect, Zino Davidoff and Levi Strauss , paragraphs 41, 45 and 46).
0
4,543
49. The legislation of a Member State which indiscriminately prevents taxpayers who have acquired holdings in non-resident investment funds from adducing evidence which satisfies criteria, in particular those of presentation, other than those laid down for national investments by the first Member State, goes beyond what is necessary to ensure effective fiscal supervision (see, to that effect, judgment in Meilicke and Others , EU:C:2011:438, paragraph 43).
13 THAT ARGUMENT CANNOT HOWEVER BE ACCEPTED . WHILST IT IS TRUE THAT THE USE OF A PUBLIC WAREHOUSE IN THE INTERIOR OF THE COUNTRY OFFERS CERTAIN ADVANTAGES TO IMPORTERS IT SEEMS CLEAR FIRST OF ALL THAT SUCH ADVANTAGES ARE LINKED SOLELY WITH THE COMPLETION OF CUSTOMS FORMALITIES WHICH , WHATEVER THE PLACE , IS ALWAYS COMPULSORY . IT SHOULD MOREOVER BE NOTED THAT SUCH ADVANTAGES RESULT FROM THE SCHEME OF COMMUNITY TRANSIT , INTRODUCED BY REGULATIONS NOS 542/69 AND 222/77 , NOT IN THE INTERESTS OF INDIVIDUAL TRADERS , BUT AS THE FOURTH AND SIXTH RECITALS IN THE PREAMBLE TO REGULATION NO 222/77 CLEARLY INDICATE , IN ORDER TO INCREASE THE FLUIDITY OF THE MOVEMENT OF GOODS AND TO FACILITATE TRANSPORT WITHIN THE COMMUNITY . THERE CAN THEREFORE BE NO QUESTION OF LEVYING ANY CHARGES FOR CUSTOMS CLEARANCE FACILITIES ACCORDED IN THE INTERESTS OF THE COMMON MARKET .
0
4,544
55. In that respect, it should be noted that the essential characteristic of the old-age benefits referred to in Article 3(1)(d) of Regulation No 883/2004 lies in the fact that they are intended to safeguard the means of subsistence of persons who, when they reach a certain age, leave their employment and are no longer required to hold themselves available for work at the employment office (see judgment in Valentini , 171/82, EU:C:1983:189, paragraph 14).
30 It follows from settled case-law that that principle precludes similar goods or services which are in competition with each other being treated differently for VAT purposes (judgment of 11 September 2014, K, C‑219/13, EU:C:2014:2207, paragraph 24 and the case-law cited).
0
4,545
89. Furthermore, since Article 30 EC contains an exception, to be interpreted strictly, to the rule of free movement of goods within the Community, it is for the national authorities which invoke it to show in each case, in the light of national nutritional habits and in the light of the results of international scientific research, that their rules are necessary to give effective protection to the interests referred to in that provision and, in particular, that the marketing of the products in question poses a real risk to public health ( Sandoz , paragraph 22; Van Bennekom , paragraph 40; Commission v Denmark , paragraph 46; and Case C-24/00 Commission v France , paragraph 53).
41. À cet égard, il y a lieu de rappeler que, selon une jurisprudence constante de la Cour, en ce qui concerne les donations et les successions, les mesures interdites par l’article 63, paragraphe 1, TFUE, en tant qu’elles constituent des restrictions aux mouvements de capitaux, comprennent celles qui ont pour effet de diminuer la valeur de la donation ou de la succession d’un résident d’un État autre que celui sur le territoire duquel se trouvent les biens concernés et qui impose la donation ou la succession de ceux-ci (voir notamment, pour ce qui est des donations, arrêt Mattner, EU:C:2010:216, point 26 et jurisprudence citée, ainsi que, pour ce qui concerne les successions, arrêt Welte, EU:C:2013:662, point 23 et jurisprudence citée).
0
4,546
27. It should be noted in that respect that, according to settled case‑law, questions on the interpretation of European Union 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 European Union law that is sought bears no relation to the actual facts of the main action or its purpose, where the problem is hypothetical, or where the Court does not have before it the factual or legal material necessary to give a useful answer to the questions submitted to it (see, for example, Joined Cases C‑222/05 to C‑225/05 van der Weerd and Others [2007] ECR I‑4233, paragraph 22 and the case-law cited).
Or, il résulte d’une jurisprudence bien établie que l’existence d’un manquement doit être appréciée en fonction de la situation de l’État membre telle qu’elle se présentait au terme du délai fixé dans l’avis motivé (voir, notamment, arrêts du 4 septembre 2014, Commission/Grèce, C-351/13, non publié, EU:C:2014:2150, point 20, et du 5 février 2015, Commission/Belgique, C-317/14, EU:C:2015:63, point 34).
0
4,547
31 Accordingly, it should be noted, in particular, that the criteria set out in Articles 12 and 13 of the Dublin III Regulation play a comparable role in the conduct of the process for determining the Member State responsible laid down by that regulation and, therefore, in the application of that regulation (see, to that effect, judgment of 7 June 2016, Ghezelbash, C‑63/15, EU:C:2016:409, paragraphs 41 to 44).
Par ailleurs, il appartient à la Cour de constater si le manquement reproché existe ou non, même dans la mesure où l’État concerné ne conteste pas le manquement (voir, notamment, arrêt Commission/Allemagne, C‑43/05, EU:C:2006:145, point 11).
0
4,548
67. As regards the breach of procedure relied on in the present ground, it should be borne in mind that the second paragraph of Article 47 of the Charter provides that ‘[e]veryone is entitled to a fair and public hearing within a reasonable time by an independent and impartial tribunal previously established by law’. As the Court of Justice has held on several occasions, that article relates to the principle of effective judicial protection (see, in particular, Der Grüne Punkt – Duales System Deutschland v Commission , paragraph 179 and the case-law cited).
179. That right has, moreover, been reaffirmed in Article 47 of the Charter of Fundamental Rights of the European Union. As the Court of Justice has held on several occasions, that article relates to the principle of effective judicial protection (Case C-432/05 Unibet [2007] ECR I-2271, paragraph 37; Joined Cases C-402/05 P and C-415/05 P Kadi and Al Barakaat International Foundation v Council and Commission [2008] ECR I-0000, paragraph 335; and Case C-47/07 P Masdar (UK) v Commission [2008] ECR I-0000, paragraph 50).
1
4,549
14 It must also be borne in mind that, in itself, Article 85 of the Treaty relates only to the conduct of undertakings and does not cover legislative measures or regulations adopted by Member States. The Court has consistently held, however, that Article 85, read in conjunction with Article 5 of the Treaty, requires the Member States not to introduce or maintain in force measures, even of a legislative nature, which may render ineffective the competition rules applicable to undertakings. By virtue of the same case-law, such is the case where a Member State requires or favours the adoption of agreements, decisions or concerted practices contrary to Article 85 or reinforces their effects or deprives its own legislation of its official character by delegating to private traders responsibility for taking economic decisions affecting the economic sphere (see Case 267/86 Van Eycke v ASPA [1988] ECR 4769, paragraph 16).
75. While the measure at issue in the main proceedings enables an employee to ascend in step in the salary group to which he belongs as his age advances and hence his length of service increases, it is clear that, on his appointment, the initial classification in a particular step in a particular salary group of an employee with no professional experiences is based purely on his age.
0
4,550
34. In that regard, it must be pointed out that, although Article 4 of the Sixth Directive gives a very wide scope to VAT, only activities of an economic nature are covered by that provision (see, to that effect, Case C-306/94 Régie dauphinoise [1996] ECR I-3695, paragraph 15; Case C‑77/01 EDM [2004] ECR I-4295, paragraph 47; and Case C-465/03 Kretztechnik [2005] ECR I-4357, paragraph 18).
29 In respect of less significant infringements, that is, where the difference between the number of animals actually eligible and the number declared is less than 5%, or no more than one animal, if the number of animals declared is equal to or less than 20 head, and provided that that difference is not the result of a false declaration made deliberately or through negligence, the premium is merely reduced.
0
4,551
24. According to settled case-law, the Member States remain competent to define the conditions for granting social security benefits, even if they make them more strict, provided that the conditions adopted do not give rise to overt or disguised discrimination between European Union workers (Case C‑12/93 Drake [1994] ECR I‑4337, paragraph 27; Joined Cases C‑88/95, C‑102/95 and C‑103/95 Martínez Losada and Others [1997] ECR I‑869, paragraph 43; and Case C‑306/03 Salgado Alonso [2005] ECR I‑705, paragraph 27).
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
4,552
45 It is true that, as the Court held in Case 244/78 Union Laitière Normande v French Dairy Farmers [1979] ECR 2663, at paragraph 5, the need to afford an interpretation of Community law which is helpful to the national court makes it essential to define the legal context in which the interpretation requested should be placed. From that point of view it may, depending on the circumstances, be an advantage for the facts in the case to be established and for questions of purely national law to be settled at the time the reference is made to the Court of Justice so that it can be in a position to take cognisance of all the factual and legal elements which may be relevant to the interpretation of Community law which it is called upon to give (Joined Cases 36/80 and 71/80 Irish Creamery Milk Suppliers Association and Others v Ireland and Others [1981] ECR 735, paragraph 6).
85. Accordingly, the answer to be given to the second question must be that the Sixth Directive must be interpreted as precluding any right of a taxable person to deduct input VAT where the transactions from which that right derives constitute an abusive practice.
0
4,553
39. The objective of rapidity pursued by Directive 89/665 must be achieved in national law in compliance with the requirements of legal certainty. To that end, Member States have an obligation to establish a system of limitation periods that is sufficiently precise, clear and foreseeable to enable individuals to ascertain their rights and obligations (see, to that effect, Case C‑361/88 Commission v Germany [1991] ECR I‑2567, paragraph 24, and Case C‑221/94 Commission v Luxembourg [1996] ECR I‑5669, paragraph 22).
102. Cela étant, force est de constater que la durée de la procédure devant le Tribunal, qui s’est élevée à près de 5 ans et 9 mois, ne peut être justifiée par aucune des circonstances propres à l’affaire ayant donné lieu au présent litige.
0
4,554
13 The objective of decisions of the Commission concerning the clearance of accounts presented by the Member States in respect of expenditure financed by the EAGGF is to determine whether it may be accepted that the expenditure was incurred by the national authorities in accordance with Community provisions (see Joined Cases 15/76 and 16/76 France v Commission [1979] ECR 321, paragraph 9).
25. Consequently, since the present action for failure to fulfil obligations is founded on contradictory arguments, it does not satisfy the requirements of coherence and precision referred to in paragraph 21 of this judgment.
0
4,555
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).
25. It should be observed that, assuming that VTL comes within the field of direct taxation and assuming that CIBA’s liability to pay, on the one hand, VTL on the basis of a calculation which takes account of the wage costs in respect of its branch in the Czech Republic and, on the other, contributions relating to that Member State’s public policy on employment in respect of the workers employed in that branch may be considered to be double taxation, such a fiscal disadvantage results from the exercise in parallel by two Member States of their fiscal sovereignty (see, to that effect, Case C‑513/04 Kerckhaert and Morres [2006] ECR I‑10967, paragraph 20, and Case C‑67/08 Block [2009] ECR I‑883, paragraph 28).
0
4,556
85. In addition, the Court has repeatedly held that the exception in the first paragraph of Article 45 EC must be restricted to activities which in themselves are directly and specifically connected with the exercise of official authority ( Reyners , paragraph 45; Thijssen , paragraph 8; Commission v Spain , paragraph 35; Servizi Ausiliari Dottori Commercialisti , paragraph 46; Commission v Germany , paragraph 38; and Commission v Portugal , paragraph 36).
43. In those circumstances, action by the Community legislature on the basis of Article 95 EC was justified with respect to smoke flavourings used or intended for use in or on foods.
0
4,557
25. However, the Court held in the judgment in My (EU:C:2004:821) that Article 10 EC, in conjunction with the Staff Regulations, must be interpreted as precluding national legislation which does not permit years of employment completed by an EU national in the service of an EU institution to be taken into account for the purposes of entitlement to an early retirement pension under the national scheme. In the order in Ricci and Pisaneschi (EU:C:2010:420), the Court stated that the same applies as regards entitlement to an ordinary retirement pension.
106. It follows from all the foregoing that it has not been established that Spanish seiners were in a situation which was objectively different from that of other seiners covered by the Regulation which would have justified in their case deferring until 23 June 2008 the entry into force of the prohibition in order to provide better protection for bluefin tuna stocks in the Eastern Atlantic and the Mediterranean.
0
4,558
131. With regard specifically to those provisions, the Court has already held that they introduce preferential treatment the benefit of which can be obtained only if certain formalities are completed (see, to that effect, Case C-248/09 Pakora Pluss [2010] ECR I-7697, paragraphs 39 to 41).
44. It thus appears, first, that the Court of First Instance based its assessment as to whether the mark applied for has distinctive character on the overall impression which is conveyed by the shape and the arrangement of the colours of that mark, and, second, that it established that that mark does not make it possible to distinguish the product from those of competitors in the sector in question.
0
4,559
34 Such a finding also requires, second, a subjective element to the effect that it must be apparent from a number of objective circumstances that the essential aim of the transactions concerned is to obtain an undue advantage by the artificial creation of the conditions necessary for its achievement. The prohibition of abusive practices is not relevant where the transactions at issue carried out may have some explanation other than the mere attainment of an advantage (see, to that effect, inter alia, judgments in Emsland-Stärke, C‑110/99, EU:C:2000:695, paragraph 53, and SICES and Others, C‑155/13, EU:C:2014:145, paragraph 33). The existence of that subjective element must, furthermore, be established on the part of the entity concerned (see, to that effect, judgment in Emsland-Stärke, C‑110/99, EU:C:2000:695, paragraph 55).
22 In that respect, it is necessary to state, along with the Commission and the Member States which submitted written observations to the Court, that the concept of public security within the meaning of Article 36 of the Treaty covers both a Member State' s internal security and its external security. It is common ground that the importation, exportation and transit of goods capable of being used for strategic purposes may affect the public security of a Member State, which it is therefore entitled to protect pursuant to Article 36 of the Treaty.
0
4,560
35. Also, as the Court has held on numerous occasions, it is clear from Article 4(5), first subparagraph, of the Sixth Directive, when examined in the light of the aims of that directive, that two conditions must be fulfilled in order for there to be no liability for VAT: the activities must be carried out by a body governed by public law and they must be carried out by that body acting as a public authority (Case 235/85 Commission v Netherlands [1987] 1471, paragraph 21; Comune di Carpaneto Piacentino and Others , paragraph 12; Case C‑202/90 Ayuntamiento de Sevilla [1991] ECR I‑4247, paragraph 18. See also Commission v France , paragraph 39; Case C‑358/97 Commission v Ireland , paragraph 37; Commission v United Kingdom , paragraph 49; Case C‑408/97 Commission v Netherlands , paragraph 34; Commission v Greece , paragraph 34; Case C-83/99 Commission v Spain , paragraph 11, and Case C‑408/06 Götz [2007] ECR I‑00000, paragraph 41).
75. In those circumstances, the determination of the validity of the contested provisions must be carried out in accordance with the need to reconcile the requirements of the protection of those various fundamental rights protected by the EU legal order, and striking a fair balance between them (see, to that effect, judgment in Deutsches Weintor , C‑544/10, EU:C:2012:526, paragraph 47).
0
4,561
24 Moreover, as noted in paragraph 6 above, the Commission's initial decision to raise no objections to the aid in issue was based on two grounds, one of which was specifically that there were no problems of overcapacity. When the Court said, at paragraph 38 of its judgment in Cook, that the Commission should have initiated the procedure under Article 93(2) of the Treaty in order to ascertain, after obtaining all the requisite opinions, whether its assessment in that regard was correct, that was an implicit acceptance that such assessment might relate to such a problem.
15. As regards, in the first place, the duty-free importation, Regulation No 918/83 lays down conditions in relation to (i) the importer and (ii) the nature of the property imported.
0
4,562
75. It follows that Article 82 EC prohibits a dominant undertaking from eliminating a competitor and thereby strengthening its position by using methods other than those which come within the scope of competition on the merits ( AKZO v Commission , paragraph 70, and Case C-202/07 P France Télécom v Commission [2009] ECR I-2369, paragraph 106).
58. The national legislation must, however, clearly delimit the use made of that option of derogation, so as to make it possible to determine the situations in which the derogation applies and those in which Regulation No 1191/69 applies.
0
4,563
30. It follows that the reference date for assessing the alleged breach of obligations is the date upon which the period laid down in the supplementary reasoned opinion of 6 June 2000 expired, that is to say two months after notification of that opinion (Case C-474/99 Commission v Spain [2002] ECR I‑5293, paragraph 27, and Case C-33/01 Commission v Greece [2002] ECR I‑5447, paragraph 13).
13 On the expiry of the period laid down in the supplementary reasoned opinion, two months after 11 August 1999, the Hellenic Republic had not sent the Commission all the information required under Article 8(3) of Directive 91/689.
1
4,564
31. It should be recalled, next, that according to the Court’s case-law Article 59 of the EEC Treaty requires the abolition of any restriction on the freedom to provide services imposed on the ground that the person providing a service is established in a Member State other than the one in which the service is provided (Case 205/84 Commission v Germany [1986] ECR 3755, paragraph 25, and Case C‑180/89 Commission v Italy [1991] ECR I‑709, paragraph 15).
33 Moreover, the principle of conforming interpretation cannot serve as the basis for an interpretation of national law contra legem (judgment of 28 July 2016, JZ, C‑294/16 PPU, EU:C:2016:610, paragraph 33 and the case-law cited).
0
4,565
52. While those arguments differ from those of the Commission, they none the less relate to complaints raised by the Commission and are intended to support the form of order sought by it. They are intended to contribute to the success of the action for failure to fulfil obligations by shedding further light on the dispute (see, to that effect, Case C‑185/00 Commission v Finland [2003] ECR I‑14189, paragraph 92).
47. However, it is apparent from the Court’s case-law that, in any event, that levy cannot be applied to the supply of reproduction equipment, devices and media to persons other than natural persons for purposes clearly unrelated to private copying (see, to that effect, judgments in Padawan , EU:C:2010:620, paragraph 52, and Amazon.com International Sales and Others , EU:C:2013:515, paragraph 28).
0
4,566
53. Article 35(1) EU, in that it does not enable national courts to refer a question to the Court for a preliminary ruling on a common position but only a question concerning the acts listed in that provision, treats as acts capable of being the subject of such a reference for a preliminary ruling all measures adopted by the Council and intended to produce legal effects in relation to third parties. Given that the procedure enabling the Court to give preliminary rulings is designed to guarantee observance of the law in the interpretation and application of the Treaty, it would run counter to that objective to interpret Article 35(1) EU narrowly. The right to make a reference to the Court for a preliminary ruling must therefore exist in respect of all measures adopted by the Council, whatever their nature or form, which are intended to have legal effects in relation to third parties (see, by analogy, Case 22/70 Commission v Council (ERTA) [1971] ECR 263, paragraphs 38 to 42, and Case C-57/95 France v Commission [1997] ECR I‑1627, paragraph 7 et seq.).
41 IT WOULD BE INCONSISTENT WITH THIS OBJECTIVE TO INTERPRET THE CONDITIONS UNDER WHICH THE ACTION IS ADMISSIBLE SO RESTRICTIVELY AS TO LIMIT THE AVAILABILITY OF THIS PROCEDURE MERELY TO THE CATEGORIES OF MEASURES REFERRED TO BY ARTICLE 189 .
1
4,567
69. As regards the argument that the overall amount of aid in question is small and that it is divided between a large number of farmers, each of whom receives a negligible sum in national or Community terms, it is settled case-law of the Court that the relatively small amount of aid or the relatively small size of the undertaking which receives it does not prima facie exclude the possibility that intra-Community trade may be affected or competition distorted (see inter alia Case 730/79 Philip Morris v Commission [1980] ECR 2671, paragraphs 11 and 12; Case C-142/87 Belgium v Commission (‘ Tubemeuse ’) [1990] ECR I-959, paragraph 43; Joined Cases C-278/92 to C-280/92 Spain v Commission [1994] ECR I-4103, paragraph 42; Case C-310/99 Italy v Commission [2002] ECR I-2289, paragraph 86, and Case C-113/00 Spain v Commission [2002] ECR I-7601, paragraph 30).
70 Consequently, as is apparent from Article 52(1) of the Charter, restrictions may be imposed on the exercise of the right to property, provided that the restrictions genuinely meet objectives of general interest and do not constitute, in relation to the aim pursued, a disproportionate and intolerable interference, impairing the very substance of the right guaranteed (see, to that effect, judgments of 16 November 2011, Bank Melli Iran v Council, C‑548/09 P, EU:C:2011:735, paragraph 114, and of 12 May 2016, Bank of Industry and Mine v Council, C‑358/15 P, EU:C:2016:338, paragraph 56).
0
4,568
69. En second lieu, la transposition en droit interne d’une directive n’exige pas nécessairement une reprise formelle et textuelle des dispositions de celle-ci dans une disposition légale expresse et spécifique, et peut, en fonction de son contenu, se satisfaire d’un contexte juridique général, dès lors que celui-ci assure effectivement la pleine application de cette directive d’une manière suffisamment claire et précise (voir en ce sens, notamment, arrêt du 20 octobre 2005, Commission/Royaume-Uni, C‑6/04, Rec. p. I‑9017, points 21 et 24, ainsi que du 24 juin 2008, Commission/Luxembourg, C‑272/07, point 10).
10. The United Kingdom authorities replied to the letter of formal notice by letter of 27 February 2001. They accepted that on two points, relating to offshore oil and gas activities and to the extension of the application of the Habitats Directive beyond territorial waters, the letter of formal notice was well founded, but contested most of the other complaints raised in it.
1
4,569
46. In order to understand the scope of the exclusion laid down in Article 2(2)(d) of Directive 2006/123, the concept of ‘services in the field of transport’ must be interpreted by reference not only to the wording of that provision, but also to its purpose and general structure, in the context of the scheme laid down by that directive (see, by analogy, judgment in Femarbel , C‑57/12, EU:C:2013:517, paragraph 34).
106. Certainly, the Court has held that the need to safeguard the cohesion of a tax system may justify rules that are liable to restrict fundamental freedoms (Case C-204/90 Bachmann [1992] ECR I-249, paragraph 28, and Case C-300/90 Commission v Belgium [1992] ECR I-305, paragraph 21).
0
4,570
40. It found, accordingly, that national rules which place the financial responsibility on the purchaser where tax markings go missing, contribute to the achievement of the aim of preventing the fraudulent use of those markings and do not exceed what is necessary to pursue that objective, since they do not exclude any possibility of reimbursement or offsetting in other situations, such as the loss of the markings due to accident or force majeure ( Heintz van Landewijck , paragraph 44).
44. Accordingly, national rules such as those at issue in the main proceedings, which place the financial responsibility for the loss of those stamps on the purchaser where tax stamps go missing, contribute to the achievement of the aim of preventing the fraudulent use of those stamps. Furthermore, those national rules do not exceed what is necessary to pursue that objective, since they do not exclude any possibility of reimbursement or offsetting in other situations, such as the loss of the stamps due to accident or force majeure.
1
4,571
58. The Court of Justice also based its findings on the fact that the interested parties, except for the Member State responsible for granting the aid, do not have a right under the procedure for reviewing State aid to consult the documents on the Commission’s administrative file and that, if those interested parties were able to obtain access, on the basis of Regulation No 1049/2001, to those documents, the system for the review of State aid would be called into question (see Commission v Technische Glaswerke Ilmenau , paragraphs 58 and 61).
24. In that connection, as regards Directive 2003/88, it should be noted that, as the Advocate General maintains in point 29 of his Opinion, that directive makes no reference to the term ‘worker’ as appearing in Directive 89/391, or to the definition of that term under national legislation (see, to that effect, judgment in Union syndicale Solidaires Isère , C‑428/09, EU:C:2010:612, paragraph 27).
0
4,572
16. It should be noted that the Court has consistently held that the second subparagraph of Article 34(2) EC, which prohibits all discrimination in the context of the common agricultural policy, is merely a specific expression of the general principle of equal treatment, which requires that comparable situations not be treated differently and different situations not be treated alike unless such treatment is objectively justified (see, inter alia, Case 203/86 Spain v Council [1988] ECR 4563, paragraph 25, Case C-15/95 EARL de Kerlast [1997] ECR I-1961, paragraph 35, Case C-292/97 Karlsson and Others [2000] ECR I-2737, paragraph 39, and Case C-14/01 Niemann [2003] ECR I-2279, paragraph 49).
45. Regarding the elements of such works covered by the protection, it should be observed that they consist of words which, considered in isolation, are not as such an intellectual creation of the author who employs them. It is only through the choice, sequence and combination of those words that the author may express his creativity in an original manner and achieve a result which is an intellectual creation.
0
4,573
64. However, as the referring court itself pointed out, the application of that qualification is subject to judicial control (for an example of such control in relation to the concept of objective reasons in the context of Clause 5(1) of the framework agreement, see Case C‑212/04 Adeneler and Others [2006] ECR I‑6057, paragraphs 58 to 75), although the possibility of relying on it does not preclude the view that the provision at issue confers on individuals rights which they may enforce in the national courts and which the latter must protect (see, by analogy, van Duyn , paragraph 7; Case C‑156/91 Hansa Fleisch Ernst Mundt [1992] ECR I‑5567, paragraph 15; Case C‑374/97 Feyrer [1999] ECR I‑5153, paragraph 24; and also Case C‑413/99 Baumbast and R [2002] ECR I‑7091, paragraphs 85 and 86).
30. However, in this case, it is clear that, at the time of the facts which gave rise to the criminal proceedings against Mr Niselli, they could, in an appropriate case, constitute offences under criminal law. In those circumstances, it is inappropriate to enquire into such consequences as might derive, for the application of Directive 75/442, from the principle that penalties must have a proper legal basis (see, to that effect, Joined Cases C‑304/94, C-330/94, C-342/94 and C-224/95 Tombesi and Others [1997] ECR I‑3561, paragraph 43).
0
4,574
31. It should be recalled that, in accordance with settled case-law, classification as aid requires all the following conditions to be fulfilled. First, there must be intervention by the State or through State resources. Second, the intervention must be liable to affect trade between Member States. Third, it must confer an advantage on the recipient. Fourth, it must distort or threaten to distort competition (see, to that effect, in particular, Case C-142/87 Belgium v Commission [1990] ECR I-959 ( ‘Tubemeuse’ ), paragraph 25; Altmark Trans and Regierungspräsidium Magdeburg , paragraphs 74 and 75; Enirisorse , paragraphs 38 and 39; Servizi Ausiliari Dottori Commercialisti , paragraphs 55 and 56; Joined Cases C-341/06 P and C-342/06 P Chronopost and La Poste v UFEX and Others [2008] ECR I‑4777, paragraphs 121 and 122; Essent Netwerk Noord and Others , paragraphs 63 and 64; and UTECA , paragraph 42).
27. Having regard to the importance of the principle of equal treatment and non-discrimination, which is one of the general principles of Community law, the provisions set out in that regard by Directive 1999/70 and the framework agreement for the purposes of ensuring that fixed-term workers enjoy the same benefits as those enjoyed by comparable permanent workers, except where a difference in treatment is justified by objective grounds, must be deemed to be of general application since they are rules of Community social law of particular importance, from which each employee should benefit as a minimum protective requirement.
0
4,575
59. However, even if it were to be supposed that, by adopting Decision 2007/445, the Council intended to remedy the lack of a statement of reasons for placing DHKP‑C on the list during the period prior to 29 June 2007, that decision cannot, in any circumstances, be relied upon, in conjunction with Paragraph 34(4) of the AWG, as a basis for a criminal conviction in respect of facts relating to that period, without infringing the principle of the non-retroactivity of provisions which may form the basis for a criminal conviction (see, by analogy, Case 63/83 Kirk [1984] ECR 2689, paragraphs 21 and 22; Case C-331/88 Fedesa and Others [1990] ECR I‑4023, paragraph 44; and Joined Cases C‑387/02, C‑391/02 and C‑403/02 Berlusconi and Others [2005] ECR I‑3565, paragraphs 74 to 78).
37. Ainsi, outre une similitude visuelle manifeste de l’article en cause avec les articles dont il est constant qu’ils relèvent de la position 7318 de la NC, force est de constater que, au vu de ses caractéristiques et de ses propriétés objectives, l’article en cause peut être classé dans cette position de la NC.
0
4,576
22 Furthermore, observance of the consultation requirement implies that the Parliament has expressed its opinion and the requirement cannot be satisfied by the Council' s simply asking for the opinion ("Isoglucose" judgments, paragraphs 34 and 35 respectively). In an emergency, it is for the Council to use all the possibilities available under the Treaty and the Parliament' s Rules of Procedure in order to obtain the preliminary opinion of the Parliament ("Isoglucose" judgments, paragraphs 36 and 37 respectively).
44. The Court has ruled that a woman is protected, during her maternity leave, against dismissal due to absence (Case C‑179/88 Handels- og Kontorfunktionærernes Forbund [1990] ECR I‑3979, paragraph 15).
0
4,577
30. As a preliminary point, it must be observed that it is for each Member State to organise, in compliance with Community law, its system for taxing distributed profits and to define, in that context, the tax base and the tax rate which apply to the shareholder receiving them (see, to that effect, Case C‑374/04 Test Claimants in Class IV of the ACT Group Litigation [2006] ECR I‑11673, paragraph 50, and Case C‑446/04 Test Claimants in the FII Group Litigation [2006] ECR I‑11753, paragraph 47).
13 The Court has consistently held that, in the interests of legal certainty and ease of verification, the decisive criterion for the customs classification of goods must be their objective characteristics and properties, as defined by the wording of the headings of the Common Customs Tariff and the notes to the sections or chapters (Joined Cases C-274/95, C-275/95 and C-276/95 Wünsche v Hauptzollamt Hamburg-Jonas [1997] ECR I-0000, paragraph 15). Likewise, the notes preceding the chapters of the Common Customs Tariff and the explanatory notes drawn up by the Customs Cooperation Council are important means for ensuring the uniform application of the Tariff and may be an important aid to the interpretation of the scope of the various tariff headings but do not have any legally binding force (see Joined Cases C-106/94 and C-139/94 Colin and Dupré [1995] ECR I-4759, paragraph 21, and Case C-121/95 VOBIS Microcomputer v Oberfinanzdirektion München [1996] ECR I-3047, paragraph 13).
0
4,578
33. Consequently, even if, formally, the referring court has limited its questions to the interpretation of Directives 92/85 and 2006/54, that does not prevent this Court from providing the referring court with all the elements of interpretation of European Union law that may be of assistance in adjudicating in the case pending before it, whether or not the referring court has referred to them in the wording of its questions. It is, in this regard, for the Court to extract from all the information provided by the national court, in particular from the reasoning of the decision to make the reference, the points of European Union law which require interpretation in view of the subject-matter of the dispute (see, by analogy, Fuß , paragraph 40, and Worten , paragraph 31).
23. It is therefore consistent with the letter, spirit and purpose of the provisions in question to hold that they are not applicable to relations between insurers in the context of third-party proceedings.
0
4,579
5. It should be noted that, according to established case-law, the question whether a Member State has failed to fulfil its obligations must be determined by reference to the situation obtaining in the Member State at the end of the period laid down in the reasoned opinion and that the Court cannot take account of any subsequent changes (see, inter alia, Case C-135/05 Commission v Italy [2007] ECR I-3475, paragraph 36, and Case C-111/00 Commission v Austria [2001] ECR I-7555, paragraph 13).
84. Moreover, Article 217 of the Treaty authorises the Council to determine the rules governing the languages of the institutions of the Community, acting unanimously. It was in application of that provision that it adopted Regulation No 1, Article 1 of which lays down the official languages and working languages of the Community institutions. Those official languages are not, it will be observed, exactly the same as those identified in Articles 8d and 248 of the Treaty.
0
4,580
34. As regards the first question, the purpose of Article 2(a) of the Directive is to define the types of signs of which a trade mark may consist. That provision states that a trade mark may consist of " particularly words, including personal names, designs, letters, numerals, the shape of goods or of their packaging ..." . Admittedly, that provision mentions only signs which are capable of being perceived visually, are two-dimensional or three-dimensional and can thus be represented by means of letters or written characters or by a picture ( Sieckmann , cited above, paragraph 43).
19 In those circumstances, the meaning and scope of that concept must be determined by considering its usual meaning in everyday language, while also taking into account the context in which it occurs and the purposes of the rules of which it is part (see, to that effect, judgment of 5 October 2016, TMD, C‑412/15, EU:C:2016:738, paragraph 26 and the case-law cited).
0
4,581
25. The Council and the interveners, after recalling that the provisions of Chapter 3 of Title II of the EAEC Treaty, which include Articles 31 EA and 32 EA, are to be interpreted broadly in order to give them practical effect (judgments in Parliament v Council , C‑70/88, EU:C:1991:373, paragraph 14; Commission v Council , C‑29/99, EU:C:2002:734, paragraphs 78 to 80, and ČEZ , C‑115/08, EU:C:2009:660, paragraphs 100 and 112), argue that, having regard to the purpose and content of the contested Directive, it was correctly based on Articles 31 EA and 32 EA. Findings of the Court
38 Where there is an organisational and functional link between an appeal chamber and the regional finance authority which adopts the decisions contested before it, it is impossible to regard the chamber as a third party in relation to that administrative authority.
0
4,582
21 The Court has thus recognised, for example, that sex may be a determining factor for posts such as those of prison warders and head prison warders (Case 318/86 Commission v France [1988] ECR 3559, paragraphs 11 to 18), for certain activities such as policing activities performed in situations where there are serious internal disturbances (Johnston, paragraphs 36 and 37) or for service in certain special combat units (Sirdar, paragraphs 29 to 31).
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
4,583
58 Lastly, it must be emphasised that a refusal of the right to deduct in circumstances characterising the existence of tax evasion on the part of the taxable person seeking to benefit from that right cannot be considered contrary to the principle of fiscal neutrality, since that principle cannot legitimately be invoked by a taxable person who has intentionally participated in tax evasion and who has jeopardised the operation of the common system of VAT (see, by analogy, judgment of 7 December 2010 in R., C‑285/09, EU:C:2010:742, paragraphs 51 and 54 and, to that effect, judgment of 18 December 2014 in Schoenimport ‘Italmoda’ Mariano Previti and Others, C‑131/13, C‑163/13 and C‑164/13, EU:C:2014:2455, paragraph 48).
19 It is not clear, on the other hand, that the condition of independence is satisfied.
0
4,584
24 It follows that the first limb of the plea must be dismissed. The second limb of the plea
6 WHILST ARTICLE 52 REFERS TO THE NATIONAL LEGISLATION OF THE INSTITUTION LIABLE, TO DETERMINE WHETHER IT CAN INVOKE IN THE MEMBER STATE IN WHICH THE DAMAGE OCCURRED, THE BENEFIT OF SUBROGATION TO THE RIGHTS OF THE VICTIM OR HIS DEPENDANTS, OR THE EXERCISE OF THE DIRECT RIGHTS REFERRED TO UNDER LETTER ( B ), IT IN NO WAY MODIFIES THE SYSTEM OF EXTRA-CONTRACTUAL LIABILITY, WHICH REMAINS SUBJECT TO THE RULES OF NATIONAL LAW ALONE .
0
4,585
42 In drawing the appropriate conclusions from an infringement of the last sentence of Article 93(3), national courts cannot rule on the compatibility of the aid with the common market, that determination being a matter for the Commission, subject to review by the Court of Justice (see Case C-354/90 FNCE, cited above, paragraph 14).
20 In the absence of any other reason indicated in the preambles to Regulations No 1114/88 and No 2268/88, it must therefore be held that the first condition for the retroactivity of those regulations to be permitted, namely that the purpose to be achieved so demands, is not fulfilled and, consequently, those regulations are invalid in so far as they lay down a maximum guaranteed quantity for tobacco of the "Bright" variety harvested in 1988.
0
4,586
52. In particular, the provisions of national law adopted in that connection must not constitute an unjustified obstacle to the effective exercise of the fundamental freedoms guaranteed by Article 45 TFEU (see judgments in Kraus , C‑19/92, EU:C:1993:125, paragraph 28, and Peśla , C‑345/08, EU:C:2009:771, paragraph 35).
67. La compétence de pleine juridiction conférée au juge communautaire à l’article 91, paragraphe 1, du statut l’investit de la mission de donner aux litiges dont il est saisi une solution complète, c’est-à-dire de statuer sur l’ensemble des droits et des obligations de l’agent, sauf à renvoyer à l’institution en cause, et sous son contrôle, l’exécution de telle partie de l’arrêt dans les conditions précises qu’il fixe.
0
4,587
42. As for the national competition authorities, since they do not have the power to adopt a negative decision, that is to say, a decision concluding that there is no infringement of Article 101 TFEU (Case C‑375/09 Tele2 Polska [2011] ECR I‑3055, paragraphs 19 to 30), they cannot cause undertakings to entertain a legitimate expectation that their conduct does not infringe that provision. It appears, moreover, from the wording of the first question that the national competition authority examined the conduct of the undertakings at issue in the main proceedings on the basis of national competition law only.
20. It should be noted from the outset that, under Article 3(1) of the Regulation, where the national competition authorities apply national competition law to any abuse by an undertaking having a dominant position on the market which may affect trade between Member States, they must also apply Article 102 TFEU.
1
4,588
39 However, a tax which is incompatible with EU law, such as those mentioned in paragraph 35 above, must be repaid with interest (see, to that effect, judgments of 18 April 2013 in Irimie, C‑565/11, EU:C:2013:250, paragraphs 20 and 21, and 15 October 2014 in Nicula, C‑331/13, EU:C:2014:2285, paragraphs 27 and 28) and its amount must therefore no longer be considered as being incorporated into the market value of the vehicles on which that tax is levied. Since the residual amount of the tax in the value of those vehicles is equal to zero, that amount is thus necessarily lower than the new tax, in this case the environmental stamp duty, levied on imported second-hand vehicles of the same type, characteristics and wear (see, to that effect, judgment of 14 April 2015 in Manea, C‑76/14, EU:C:2015:216, paragraph 50).
43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC.
0
4,589
25. It is otherwise only if those provisions are both justified by objective considerations independent of the nationality of the workers concerned and proportionate to the legitimate aim pursued by the national law ( O'Flynn , paragraph 19, and Borawitz , paragraph 26).
24. However, the fact remains that Directive 85/374 can preclude a system of liability such as that at issue in the main proceedings only on condition that that system is covered by the scope of application of that directive.
0
4,590
36 It is settled case-law that it is for the legislation of each Member State to lay down the conditions creating the right or the obligation to become affiliated to a social security scheme or to a particular branch of such a scheme, provided that there is no discrimination in that regard between nationals of the host State and nationals of the other Member States (see, in particular, Case 110/79 Coonan v Insurance Officer [1980] ECR 1445, paragraph 12, and Daalmeijer, paragraph 15).
34. It is true that Regulation No 306/2001 is not directly applicable to the disputed products in the main proceedings. It does not concern products identical to those covered by the regulation since, inter alia, they have a marginally lower extract of tea content, namely 1.9% of the total weight.
0
4,591
27 It would also be contrary to the principle of legal certainty, which is one of the objectives pursued by the Convention (see judgment in Case 38/81 Effer v Kantner [1982] ECR 825, paragraph 6) for the applicability of the exclusion laid down in Article 1(4) of the Convention to vary according to the existence or otherwise of a preliminary issue, which might be raised at any time by the parties.
43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC.
0
4,592
27. In the linguistic area thus defined, the competent authority must assess whether the relevant class of persons, or at least a significant proportion thereof, identifies the product or service in question as originating from a particular undertaking because of the trade mark (see, to that effect, Joined Cases C-108/97 and C-109/97 Windsurfing Chiemsee [1999] ECR I-2779, paragraph 52, and Case C-299/99 Philips [2002] ECR I-5475, paragraph 61).
20 Or, il résulte d'une jurisprudence constante de la Cour que la nécessité de parvenir à une interprétation du droit communautaire qui soit utile pour le juge national exige que celui-ci définisse le cadre factuel et réglementaire dans lequel s'insèrent les questions qu'il pose ou que, à tout le moins, il explique les hypothèses factuelles sur lesquelles ces questions sont fondées (voir, notamment, arrêts du 26 janvier 1993, Telemarsicabruzzo e.a., C-320/90 à C-322/90, Rec. p. I-393, point 6, et du 12 juillet 2001, Vanbraekel e.a., C-368/98, Rec. p. I-5363, point 21).
0
4,593
25 Secondly, a statutory prohibition on night-time work by pregnant women, which is in principle compatible with Article 2(3) of the Directive, cannot, however, serve as a basis for terminating a contract for an indefinite period (see to that effect Case C-421/92 Habermann-Beltermann [1994] ECR I-1657, paragraphs 18 and 25). Such a prohibition takes effect only for a limited period in relation to the total length of the contract (Habermann-Beltermann, cited above, paragraph 23).
94. Such a difference in treatment can be justified only if it is based on objective considerations independent of the nationality of the persons concerned and is proportionate to the legitimate aim of the national provisions ( D’Hoop , paragraph 36; De Cuyper , paragraph 40; and Tas-Hagen and Tas , paragraph 33)
0
4,594
20. A question relating to the jurisdiction of the courts of the European Union must be raised by the Court of its own motion even if none of the parties has asked it to do so (see, to that effect, judgments in Germany v High Authority , 19/58, EU:C:1960:19, p. 488, and Ferriera Valsabbia and Others v Commission , 154/78, 205/78, 206/78, 226/78 to 228/78, 263/78, 264/78, 31/79, 39/79, 83/79 and 85/79, EU:C:1980:81, paragraph 7). In addition, the parties were invited to submit their observations on that question, which was raised by the Court of its own motion.
17. Ms Riežniece took parental leave from 14 November 2007 to 6 May 2009.
0
4,595
32. Lastly, it follows from that same case-law that the rules for the operation of the injunctions for which the Member States must provide under Article 8(3) of Directive 2001/29 and the third sentence of Article 11 of Directive 2004/48, such as those relating to the conditions to be met and to the procedure to be followed, are a matter for national law (see, mutatis mutandis , L’Oréal and Others , paragraph 135).
36 Thirdly, as regards, more specifically, indirect taxation, it must be noted that such duties are typically charged to the end consumer of the goods or service supplied by their inclusion in the amount on the invoice sent to him (see, to that effect, judgment of 14 January 2016, Commission v Belgium, C‑163/14, EU:C:2016:4, paragraph 39).
0
4,596
35 As far as companies or firms are concerned, their corporate seat, in the sense expressed above, serves to determine, like nationality for natural persons, their connection to a Member State's legal order (see ICI, cited above, paragraph 20, and the case-law cited there).
20 According to established case-law, the freedom of establishment which Article 52 grants to nationals of the Member States and which entails the right for them to take up and pursue activities as self-employed persons under the conditions laid down for its own nationals by the law of the Member State where such establishment is effected, includes, pursuant to Article 58 of the Treaty, the right of companies or firms formed in accordance with the law of a Member State and having their registered office, central administration or principal place of business within the Community, to pursue their activities in the Member State concerned through a branch or agency. With regard to companies, it should be noted in this context that it is their corporate seat in the above sense that serves as the connecting factor with the legal system of a particular State, like nationality in the case of natural persons (Case 270/83 Commission v France [1986] ECR 273, paragraph 18, and Case C-330/91 Commerzbank [1993] ECR I-4017, paragraph 13).
1
4,597
124 Moreover, as the Court has consistently held, the Commission, instead of seeking to establish the financial impact of the failure of the Italian monitoring authorities to fulfil their obligations, could have rejected the entire expenditure tainted by the infringement (see Case 347/85 United Kingdom v Commission, cited above, paragraph 13).
38. Although acts of individual application can be covered only by Article 2(a) of the second comitology decision, measures of general application may come under either of the two parts of that article.
0
4,598
60. More specifically, the Court has taken that step only in quite specific circumstances, where there was a risk of serious economic repercussions owing in particular to the large number of legal relationships entered into in good faith on the basis of rules considered to be validly in force and where it appeared that individuals and national authorities had been led to adopt practices which did not comply with European Union legislation by reason of objective, significant uncertainty regarding the implications of European Union provisions or principles, to which the conduct of other Member States or the European Commission may even have contributed (see, inter alia, Case C-423/04 Richards [2006] ECR I-3585, paragraph 42; Brzeziński , paragraph 57; and Kalinchev , paragraph 51).
57. More specifically, the Court has taken that step only in quite specific circumstances, where there was a risk of serious economic repercussions owing in particular to the large number of legal relationships entered into in good faith on the basis of rules considered to be validly in force and where it appeared that individuals and national authorities had been led to adopt practices which did not comply with Community legislation by reason of objective, significant uncertainty regarding the implications of Community provisions, to which the conduct of other Member States or the Commission may even have contributed (see, inter alia, Case C‑423/04 Richards [2006] ECR I‑3585, paragraph 42).
1
4,599
35 In light of those considerations, the reply to be given to the first question must be that periods of service completed by part-time workers who have suffered indirect discrimination based on sex must be taken into account as from 8 April 1976, the date of the judgment in Defrenne, for the purposes of calculating the additional benefits to which they are entitled. The second question
149 In that regard, it is clear, as the Court stated in the context of the implementation of the embargo against the Federal Republic of Yugoslavia (Serbia and Montenegro), that restrictive measures, by definition, have consequences which affect rights to property and the freedom to pursue a trade or business, thereby causing harm to persons who are in no way responsible for the situation which led to the adoption of the sanctions (see, to that effect, judgment of 30 July 1996, Bosphorus, C‑84/95, EU:C:1996:312, paragraph 22). That is a fortiori the case with respect to the consequences of targeted restrictive measures on the entities subject to those measures.
0