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4,800 | 49. Although, according to settled case-law, in the light of those principles, the exemptions envisaged in Article 15 of the Sixth Directive are to be interpreted strictly since they constitute exceptions to the general principle that VAT is to be levied on all services supplied for consideration by a taxable person (see, inter alia, Velker International Oil Company , paragraph 19; Cimber Air , paragraph 25; Joined Cases C-181/04 to C-183/04 Elmeka [2006] ECR I-8167, paragraph 15; Navicon , paragraph 22; and Feltgen and Bacino Charter Company , paragraph 19), that requirement of strict interpretation does not mean that the terms used to specify the exemptions should be construed in such a way as to deprive those exemptions of their intended effect (see, inter alia, Navicon , paragraph 22). | 23 ALTHOUGH THE COURT EXPRESSLY REQUESTED THE APPLICANT TO SUPPLEMENT THE PARTICULARS OF ITS CLAIM IN THIS RESPECT , THE LATTER MERELY PRODUCED OVERALL FIGURES THE INTERPRETATION OF WHICH IS DOUBTFUL AND IT FAILED TO PROVE ANY ACTUAL DAMAGE WHICH IT HAS SPECIFICALLY SUFFERED IN THE COURSE OF ITS BUSINESS OR A CAUSAL CONNEXION BETWEEN THIS DAMAGE AND THE MEASURES ADOPTED BY THE COMMISSION .
| 0 |
4,801 | 29. In this regard, it is clear from Article 225 EC and the first paragraph of Article 58 of the Statute of the Court of Justice that an appeal lies on points of law only. The Court of First Instance accordingly has exclusive jurisdiction, first, to find the facts, except where the substantive inaccuracy of its findings is apparent from the documents submitted to it and, second, to assess those facts. When the Court of First Instance has found or assessed the facts, the Court of Justice has jurisdiction under Article 225 EC to review the legal characterisation of those facts by the Court of First Instance and the legal conclusions it has drawn from them. The Court of Justice thus has no jurisdiction to establish the facts or, in principle, to examine the evidence which the Court of First Instance accepted in support of those facts. Provided that the evidence has been properly obtained and the general principles of law and the rules of procedure in relation to the burden of proof and the taking of evidence have been observed, it is for the Court of First Instance alone to assess the value which should be attached to the evidence produced to it. Save where the clear sense of the evidence has been distorted, that appraisal does not therefore constitute a point of law which is subject as such to review by the Court of Justice (see, inter alia, Case C‑185/95 P Baustahlgewebe v Commission [1998] ECR I‑8417, paragraphs 23 and 24; Case C‑551/03 P General Motors v Commission [2006] ECR I‑3173, paragraphs 51 and 52; and Case C‑328/05 P SGL Carbon v Commission [2007] ECR I‑3921, paragraph 41). | 38. It is appropriate to add that, when exercising that discretion, the Member States have the right to apply, as necessary, an investment formula or a transaction formula or any other appropriate formula, without being required to restrict themselves to only one of those methods. | 0 |
4,802 | 38. Article 95 EC empowers the Community legislature to adopt measures to improve the conditions for the establishment and functioning of the internal market and they must genuinely have that object, contributing to the elimination of obstacles to the economic freedoms guaranteed by the Treaty, which include the freedom of establishment (see, in particular, Case C-376/98 Germany v Parliament and Council [2000] ECR I-8419, paragraphs 83, 84 and 95, and Case C-491/01 British American Tobacco (Investments) and Imperial Tobacco [2002] ECR I-11453, paragraph 60). | 20 AS THE COURT HAS STATED IN A NUMBER OF DECISIONS , IT FOLLOWS FROM THAT REGULATION AS A WHOLE AND FROM THE OBJECTIVE PURSUED THAT THE ADVANTAGES WHICH THAT REGULATION EXTENDS TO WORKERS WHO ARE NATIONALS OF OTHER MEMBER STATES ARE ALL THOSE WHICH , WHETHER OR NOT LINKED TO A CONTRACT OF EMPLOYMENT , ARE GENERALLY GRANTED TO NATIONAL WORKERS PRIMARILY BECAUSE OF THEIR OBJECTIVE STATUS AS WORKERS OR BY VIRTUE OF THE MERE FACT OF THEIR RESIDENCE ON THE NATIONAL TERRITORY AND WHOSE EXTENSION TO WORKERS WHO ARE NATIONALS OF OTHER MEMBER STATES THEREFORE SEEMS LIKELY TO FACILITATE THE MOBILITY OF SUCH WORKERS WITHIN THE COMMUNITY .
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4,803 | 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). | 47. Since the use of waste as a fuel meets the conditions referred to in paragraphs 41 to 43 above, it constitutes a recovery operation as referred to in point R1 of Annex II B to the Directive, without the need to take into consideration criteria such as the calorific value of the waste, the amount of harmful substances contained in the incinerated waste or whether or not the waste has been mixed. | 0 |
4,804 | 133. It is also the Court’s settled case-law that, when the amount of the fine is determined, there cannot, by the application of different methods of calculation, be any discrimination between the undertakings which have participated in an agreement or a concerted practice contrary to Article 81(1) EC ( Alliance One International and Standard Commercial Tobacco v Commission and Commission v Alliance One International and Others , paragraph 58 and the case‑law cited). | 65. The fact that the special scheme for travel agents is an exception to the normal rules, so that, as such, that exception must not be extended beyond what is necessary to achieve its objective (see First Choice Holidays , paragraph 22), does not, however, mean that the traveller-based approach must be adopted, if it compromises the effectiveness of that special scheme. | 0 |
4,805 | 49. With regard, thirdly, to the procedure for the grant of the concessions at issue in the main proceedings, it must first be recalled that although, as European Union law now stands, service concessions are not governed by any of the directives by which the European Union legislature has regulated public procurement, the public authorities which grant such concessions are none the less bound to comply with the fundamental rules of the Treaties, in particular Articles 43 EC and 49 EC, and with the consequent obligation of transparency (see, to that effect, Case C‑324/98 Telaustria and Telefonadress [2000] ECR I‑10745, paragraphs 60 and 61; Case C‑231/03 Coname [2005] ECR I‑7287, paragraphs 16 to 19; Case C‑458/03 Parking Brixen [2005] ECR I‑8585, paragraphs 46 to 48; Case C‑91/08 Wall [2010] ECR I‑0000, paragraph 33; and Case C‑203/08 Sporting Exchange [2010] ECR I‑0000, paragraph 39). | 48. Nevertheless, as Article 30 EC provides, Article 28 EC does not preclude prohibitions or restrictions justified, inter alia, on grounds of protection of the health and life of humans (see Arnold André , paragraph 58, and Swedish Match , paragraph 60). | 0 |
4,806 | 17. As regards the former possibility, which is at issue in the main proceedings, the Court has made it clear that, while the Member States have a certain freedom to manoeuvre in determining the conditions for the refund of excess VAT, those conditions cannot undermine the principle of neutrality of the VAT tax system by making the taxable person bear the burden of the VAT in whole or in part. In particular, such conditions must enable the taxable person, in appropriate circumstances, to recover the entirety of the credit arising from that excess VAT. This implies that the refund is made within a reasonable period of time by a payment in liquid funds or equivalent means, and that, in any event, the method of refund adopted must not entail any financial risk for the taxable person. (see Commission v Italy , paragraphs 32 to 34). | 26. The Court has likewise held that it is essential that the national court should give at the very least some explanation of the reasons for the choice of the Community provisions which it requires to be interpreted and on the link it establishes between those provisions and the national legislation applicable to the dispute (order in Case C-116/00 Laguillaumie [2000] ECR I-4979, paragraph 16, and the judgments in Carbonati Apuani , paragraph 11, and Enirisorse , paragraph 21). | 0 |
4,807 | 29 It is settled case-law that, whereas under Articles 192(2) and 225(3) of the Convention it is for the authorities of each ACP State to prepare, negotiate and conclude public works contracts financed by the Community within the framework of the financial and technical cooperation set up by the Convention, any intervention by the Community bodies responsible for taking, on the Community' s behalf, financing decisions on such contracts within the meaning of Article 192(4) of the Convention is intended solely to determine whether the conditions for Community financing are met or not. It is not intended to interfere with the principle that the contracts in question remain national contracts and cannot have that effect (see, inter alia, Case 267/82 Développement SA and Clemessy v Commission [1986] ECR 1907, paragraph 25). | 55 It is true that the solution thus imposed by the wording of Article 17(2)(a) of the Sixth Directive may not appear fully consistent with the purpose of that provision and with certain objectives pursued by the Sixth Directive, such as fiscal neutrality and the avoidance of double taxation. | 0 |
4,808 | 29. It also follows from the Court’s case-law that, although recourse to Article 95 EC as a legal basis is possible if the aim is to prevent the emergence of future obstacles to trade resulting from multifarious development of national laws, the emergence of such obstacles must be likely and the measure in question must be designed to prevent them ( Arnold André , paragraph 31, and Swedish Match , paragraph 30; see also, to that effect, Case C‑350/92 Spain v Council [1995] ECR I‑1985, paragraph 35, Germany v Parliament and Council , paragraph 86, Case C‑377/98 Netherlands v Parliament and Council [2001] ECR I‑7079, paragraph 15, and British American Tobacco (Investments) and Imperial Tobacco , paragraph 61). | 36 FIRST OF ALL, THE SHARES IN GASUNIE ARE SO DISTRIBUTED THAT THE NETHERLANDS STATE DIRECTLY OR INDIRECTLY HOLDS 50% OF THE SHARES AND APPOINTS HALF THE MEMBERS OF THE SUPERVISORY BOARD - A BODY WHOSE POWERS INCLUDE THAT OF DETERMINING THE TARIFFS TO BE APPLIED . SECONDLY, THE MINISTER FOR ECONOMIC AFFAIRS IS EMPOWERED TO APPROVE THE TARIFFS APPLIED BY GASUNIE, WITH THE RESULT THAT, REGARDLESS OF HOW THAT POWER MAY BE EXERCISED, THE NETHERLANDS GOVERNMENT CAN BLOCK ANY TARIFF WHICH DOES NOT SUIT IT . LASTLY, GASUNIE AND THE LANDBOUWSCHAP HAVE ON TWO OCCASIONS GIVEN EFFECT TO THE COMMISSION' S REPRESENTATIONS TO THE NETHERLANDS GOVERNMENT SEEKING AN AMENDMENT OF THE HORTICULTURAL TARIFF, FIRST FOLLOWING COMMISSION DECISION 82/73, WHICH WAS LATER REPEALED, AND THEN AGAIN FOLLOWING DECISION 85/215, WHICH IS CHALLENGED IN THESE PROCEEDINGS . | 0 |
4,809 | 24. First, it should be borne in mind that, although Article 222 of the EC Treaty (now Article 295 EC) does not call into question the Member States ' right to establish a system for the acquisition of immovable property which lays down measures specific to transactions relating to agricultural and forestry plots, such a system remains subject to the fundamental rules of Community law, including those of non-discrimination, freedom of establishment and free movement of capital (see, to that effect, Case 182/83 Fearon [1984] ECR 3677, paragraph 7, and Konle , cited above, paragraphs 7 and 22). In particular, the Court has held that the scope of the national measures governing the acquisition of immovable property should be assessed in the light of those provisions of the Treaty which relate to the movement of capital (see, to that effect, Joined Cases C-515/99, C-519/99 to C-524/99 and C-526/99 to C-540/99 Reisch and Others [2002] ECR I-2157, paragraphs 28 to 31). | 43. Such an interpretation would render Decision No 1/80 meaningless and deprive it of any practical effect (see Case C‑188/00 Kurz [2002] ECR I‑10691, paragraph 55). | 0 |
4,810 | 111. In those circumstances, it is for the Member States to take appropriate and consistent measures aimed at compliance with the limit value, having regard to all the material circumstances and the interests in play (see, to that effect, Case C‑320/03 Commission v Austria , paragraph 81, and Case C‑237/07 Janecek [2008] ECR I‑6221, paragraphs 45 and 46). While they have a discretion in that respect, they must none the less exercise it consistently with the provisions of the EC Treaty, including the fundamental principle of the free movement of goods. | 43 As the Advocate General has explained in points 85 to 88 of his Opinion, benefits such as DLA fall within the category of benefits which, as regards the detailed rules for granting them, are closely linked to a particular economic and social context. | 0 |
4,811 | 31 As regards Article 48 of the Treaty, which it is appropriate to consider first, the Court has repeatedly stated that that provision implements a fundamental principle contained in Article 3(c) of the EC Treaty (now, after amendment, Article 3(1)(c) EC), under which, for the purposes set out in Article 2 of the EC Treaty (now, after amendment, Article 2 EC), the activities of the Community are to include the abolition, as between Member States, of obstacles to freedom of movement for persons (Case C-370/90 The Queen v Immigration Appeal Tribunal and Singh [1992] ECR I-4265, paragraph 15, and Terhoeve, cited above, paragraph 36). | 15 In its judgment in Case 118/75 Watson and Belmann ([1976] ECR 1185, paragraph 16), the Court held that Articles 48 and 52 of the Treaty and Regulation (EEC) No 1612/68 of the Council of 15 October 1968 on freedom of movement for workers within the Community (OJ, English Special Edition 1968 (II), p. 475), Council Directive 68/360/EEC of 15 October 1968 on the abolition of restrictions on movement and residence within the Community for workers of Member States and their families (OJ, English Special Edition 1968 (II), p. 485) and Directive 73/148, cited above, implement a fundamental principle contained in Article 3(c) of the Treaty, which states that, for the purposes set out in Article 2, the activities of the Community shall include the abolition, as between Member States, of obstacles to freedom of movement for persons. | 1 |
4,812 | 19. Territorially, the condition as to reputation must be considered to be fulfilled when the Community trade mark has a reputation in a substantial part of the territory of the Community and such a part may, in some circumstances, correspond to the territory of a single Member State (see, to that effect, PAGO International , C‑301/07, EU:C:2009:611, paragraphs 27 and 29). | 61 It should next be noted, first, that the Commission did not confine itself to finding that a certain number of organisations did not have their own technical facilities but stated that a large number of producers' organisations did not have either their own or rented facilities and that, moreover, it did not observe that the compulsory intervention funds had insufficient revenue but pointed out that those funds were often non-existent (Greece v Commission, cited above, paragraph 55). | 0 |
4,813 | 55. That is true of a residence condition such as the one to which the grant of the benefit at issue in the main proceedings is subject, which can be more easily met by national workers than by those from other Member States, since the latter workers above all, particularly in the case of unemployment or invalidity, tend to leave the country in which they were formerly employed to return to their countries of origin (see, to that effect, Paraschi , cited above, paragraph 24, and Case C‑290/00 Duchon [2002] ECR I‑3567, paragraph 38). | 30. The scope of Directive 2001/83, as amended by Directive 2004/27, is thus limited to products which are industrially produced medicinal products, to the exclusion of those which do not correspond to one or other of the definitions of medicinal products listed in Article 1(2)(a) and (b) of that directive. | 0 |
4,814 | 33. In particular, the requirement that the circumstances must be extraneous to the authorised warehousekeeper is not limited to those circumstances which are extraneous to him in a material or physical sense. Instead that requirement must be interpreted as referring to circumstances which are objectively outside the authorised warehousekeeper’s control or situated outside his sphere of responsibility (see, regarding the latter aspect, by analogy, Case 145/85 Denkavit [1987] ECR 565, paragraph 16). | 36
The Court has consistently held that it follows from the need for uniform application of EU law and from the principle of equality that the terms of a provision of that law which makes no express reference to the law of the Member States for the purpose of determining its meaning and scope must normally be given an autonomous and uniform interpretation throughout the European Union, having regard to the context of the provision and the objective pursued by the legislation in question (judgment of 5 December 2013 in Vapenik, C‑508/12, EU:C:2013:790, paragraph 23 and the case-law cited). | 0 |
4,815 | 50 As far as those reasons are concerned, the Spanish Government refers to the specific nature of the product and the need to protect the good reputation attaching to the Rioja denominación de origen calificada by preserving, by means of the requirement at issue, the quality and guarantee of the origin of Rioja wine. That requirement is therefore justified by virtue of the protection of industrial and commercial property with which Article 36 of the Treaty is concerned. | 35 Third, under Article 5 of Regulation No 1697/79 the person liable must have acted in good faith and complied with all the provisions laid down by the legislation in force so far as his customs declaration is concerned. That too is a matter for the national court. | 0 |
4,816 | 68. That distinction applies to work on the sequence or partial sequence of human genes. The result of such work can give rise to the grant of a patent only if the application is accompanied by both a description of the original method of sequencing which led to the invention and an explanation of the industrial application to which the work is to lead, as required by Article 5(3) of the Directive. In the absence of an application in that form, there would be no invention, but rather the discovery of a DNA sequence, which would not be patentable as such ( Netherlands v Parliament and Council , paragraph 74). | 31. In addition, according to further settled case-law, Member States cannot plead internal circumstances or practical difficulties to justify non-compliance with obligations arising from rules of Community law (see, inter alia, Case C-89/03 Commission v Luxembourg [2003] ECR I-11659, paragraph 5). | 0 |
4,817 | 85
The applicant’s interest in bringing proceedings presupposes that the action must be liable, by its outcome, to procure an advantage to the party bringing it (judgments of 7 June 2007, Wunenburger v Commission, C‑362/05 P, EU:C:2007:322, paragraph 42 and the case-law cited; of 17 April 2008, Flaherty and Others v Commission, C‑373/06 P, C‑379/06 P and C‑382/06 P, EU:C:2008:230, paragraph 25; and of 4 June 2015, Andechser Molkerei Scheitz v Commission, C‑682/13 P, not published, EU:C:2015:356, paragraph 25). By contrast, there is no interest in bringing proceedings when the favourable outcome of an action could not, in any event, give the applicant satisfaction (see, by analogy, judgment of 9 June 2011, Evropaïki Dynamiki v ECB, C‑401/09 P, EU:C:2011:370, paragraph 49 and the case-law cited). | 25. According to established case-law, an applicant’s interest in bringing proceedings must, in the light of the purpose of the action, exist at the time at which the action is brought, failing which it will be inadmissible. That purpose must continue, like the interest in bringing proceedings, until the final decision, failing which there will be no need to adjudicate, which presupposes that the action must be liable, if successful, to procure an advantage to the party bringing it (see, to that effect, Case 53/85 AKZO Chemie and AKZO Chemie UK v Commission [1986] ECR 1965, paragraph 21; and, by analogy, Case C‑19/93 P Rendo and Others v Commission [1995] ECR I‑3319, paragraph 13; Case C‑174/99 P Parliament v Richard [2000] ECR I‑6189, paragraph 33; and Case C‑362/05 P Wunenburger v Commission [2007] ECR I‑4333, paragraph 42). | 1 |
4,818 | 28
It follows that questions on the interpretation of EU law referred by a national court in the factual and legislative context which that court is responsible for defining and the accuracy of which is not a matter for the Court to determine, enjoy a presumption of relevance. The Court may refuse to rule on a question referred by a national court only where it is quite obvious that the interpretation of EU law that is sought is unrelated to the actual facts of the main action or its object, 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 judgment of 6 September 2016, Petruhhin, C‑182/15, EU:C:2016:630, paragraph 20 and the case-law cited). | 34. That evidence includes the extent to which the transformation work carried out by the vendor had advanced at the time of supply and, as appropriate, the use of the immovable property at issue on the same date. | 0 |
4,819 | 159. On the other hand, if an undertaking has directly taken part in one or more of the forms of anti-competitive conduct comprising a single and continuous infringement, but it has not been shown that that undertaking intended, through its own conduct, to contribute to all the common objectives pursued by the other participants in the cartel and that it was aware of all the other offending conduct planned or put into effect by those other participants in pursuit of the same objectives, or that it could reasonably have foreseen all that conduct and was prepared to take the risk, the Commission is entitled to attribute to that undertaking liability only for the conduct in which it had participated directly and for the conduct planned or put into effect by the other participants, in pursuit of the same objectives as those pursued by the undertaking itself, where it has been shown that the undertaking was aware of that conduct or was able reasonably to foresee it and prepared to take the risk (judgment in Commission v Verhuizingen Coppens , C‑441/11 P, EU:C:2012:778, paragraph 44). | 41. At the outset it must be observed that the task of defining the meaning of the words ‘special investment funds’ does not in any way permit the Member States to select certain funds located on their territory and grant them exemption and exclude other funds from that exemption. It follows from paragraph 21 of this judgment that the terms ‘special investment funds’ must be the starting point for the discretion conferred on the Member States. | 0 |
4,820 | 54 Finally, as regards the ground concerning distortion of evidence, it should be noted that, whilst it is for the Court of First Instance alone to assess the value which should be attached to the items of evidence produced to it (see, in particular, Case C-136/92 P Commission v Brazzelli Lualdi [1994] ECR I-1981, paragraph 66), the Court of Justice has none the less held that such a ground is admissible (see Case C-53/92 P Hilti v Commission [1994] ECR I-667, paragraph 42, Case C-362/95 P Blackspur DIY and Others v Council and Commission [1997] ECR I-4775, paragraph 29, Case C-55/97 P AIUFFASS and AKT v Commission [1997] ECR I-5383, paragraph 25, and Case C-140/96 P Dimitriadis v Court of Auditors [1997] ECR I-5635, paragraph 35). | 17 IL CONVIENT D' AJOUTER QUE LES ETATS MEMBRES NE PEUVENT TENIR COMPTE DES SITUATIONS SPECIFIQUES PREVUES AUX ARTICLES 3 ET 4 DU REGLEMENT N* 857/84 QUE DANS LES LIMITES DES QUANTITES DISPONIBLES A CET EFFET . CELA EST EXPRESSEMENT PREVU A L' ARTICLE 5 DU MEME REGLEMENT, AUX TERMES DUQUEL NE PEUVENT ETRE ACCORDEES DES QUANTITES SUPPLEMENTAIRES DE REFERENCE QUE DANS LA LIMITE DE LA QUANTITE GARANTIE POUR L' ETAT MEMBRE CONCERNE, CES QUANTITES SUPPLEMENTAIRES ETANT PRELEVEES SUR UNE RESERVE CONSTITUEE PAR L' ETAT MEMBRE A L' INTERIEUR DE SA QUANTITE GARANTIE . | 0 |
4,821 | 45. That argument cannot be upheld. Whilst certain objects connected with the promotion at national level of culture and high-level training may constitute overriding reasons in the general interest (see, to that effect, Case C-198/89 Commission v Greece [1991] ECR I-727, and Case C-153/02 Neri [2003] ECR I‑13555, paragraph 46), the fact remains that it does not appear, in the light of the information available to the Court, that the tax exemption scheme at issue pursues such objectives or constitutes aid governed by Articles 92 and 93 of the EC Treaty. It is clear from the order for reference that Paragraph 52 of the AO is not based on the premiss that the activities pursued by charitable foundations must benefit the national general public. | 83. Such industrial activity, by reason of its very purpose and to a large degree, falls within the scope of application of the EAEC Treaty and it is common ground that that treaty contains a set of rules relating precisely to the protection of populations and the environment against ionising radiations. | 0 |
4,822 | 27. In that regard, whilst it is true that that directive, in t he fourth recital in the preamble thereto, seeks to avoid the risk that consumers will be misled by nominal volumes which are too close to one another, such a risk may be considered to be excluded, taking as the reference point the average consumer, reasonably well informed and reasonably observant and circumspect (Case C‑220/98 Estée Lauder [2000] ECR I‑117, paragraph 30, and Ruwet , paragraph 53). | 74
In that context, it must be held that, in circumstances in which the transfer of an asylum seeker with a particularly serious mental or physical illness would result in a real and proven risk of a significant and permanent deterioration in his state of health, that transfer would constitute inhuman and degrading treatment, within the meaning of that article. | 0 |
4,823 | 26. As a preliminary point, it must be recalled that, according to the settled case-law of the Court, developed, first, in relation to Article 7 of Council Directive 93/104/EC of 23 November 1993 concerning certain aspects of the organisation of working time (OJ 1993 L 307, p. 18) and, subsequently, Article 7 of Directive 2003/88, the entitlement of every worker to paid annual leave must be regarded as a particularly important principle of European Union social law, affirmed by Article 31(2) of the Charter, which the first subparagraph of Article 6(1) TEU recognises as having the same legal value as the Treaties (see Case C‑173/99 BECTU [2001] ECR I‑4881, paragraph 43; Case C‑124/05 Federatie Nederlandse Vakbeweging [2006] ECR I‑3423, paragraph 28; Schultz‑Hoff and Others , paragraph 22; Case C‑155/10 Williams and Others [2011] ECR I‑8409, paragraphs 17 and 18; KHS , paragraph 37; Neidel , paragraph 40; ANGED , paragraph 17; and Joined Cases C‑229/11 and C‑230/11 Heimann and Toltschin [2012] ECR I‑0000, paragraph 22). | 29 In fact, it has been clear since the judgment in Bilka that any discrimination, based on sex, in the recognition of that right infringes Article 119 (Vroege, cited above, paragraph 29, Fisscher, paragraph 26, and Dietz, paragraph 20). | 0 |
4,824 | 95. In so far as concerns the second part of the third ground of appeal, the Court points out that, in the context of the review of legality provided for in Article 263 TFEU, the General Court cannot substitute its own reasoning for that of the author of the contested act and cannot fill, by means of its own reasoning, a gap in the reasoning in that act in such a way that its examination does not relate to any assessment carried out in that act (see, to that effect, Case C‑73/11 P Frucona Košice v Commission [2013] ECR I‑0000, paragraphs 87 to 90 and the case‑law cited). | 27. While the Aarhus Convention Implementation Guide may thus be regarded as an explanatory document, capable of being taken into consideration if appropriate among other relevant material for the purpose of interpreting the Convention, the observations in the Guide have no binding force and do not have the normative effect of the provisions of the Aarhus Convention. | 0 |
4,825 | 31. However, the measures appropriate to restore genuine equality of opportunity must guarantee real and effective judicial protection and have a genuine deterrent effect on the employer (see judgments in von Colson and Kamann , 14/83, EU:C:1984:153, paragraphs 23 and 24; Draehmpaehl , C‑180/95, EU:C:1997:208, paragraph 25; and Paquay , C‑460/06, EU:C:2007:601, paragraph 45). | 75. Finally, it must be recalled that, as may be seen from recital 2 in the preamble to Directive 2003/86, the directive respects the fundamental rights and observes the principles enshrined in the Charter. | 0 |
4,826 | 28 As the Council stated in the third recital in the preamble to Recommendation 84/635/EEC of 13 December 1984 on the promotion of positive action for women (OJ 1984 L 331, p. 34), `existing legal provisions on equal treatment, which are designed to afford rights to individuals, are inadequate for the elimination of all existing inequalities unless parallel action is taken by governments, both sides of industry and other bodies concerned, to counteract the prejudicial effects on women in employment which arise from social attitudes, behaviour and structures' (Kalanke, paragraph 20). | 25 A distinction of the kind made by the legislation at issue discourages traders from entering into barter contracts, although such contracts are not, in financial or commercial terms, in any way different from transactions in which the consideration is expressed in money, and consequently restricts traders' freedom to choose the contract which they consider to be most suited to satisfying their economic interests. | 0 |
4,827 | 50. According to settled case-law, the interpretation which the Court, in the exercise of the jurisdiction conferred on it by Article 267 TFEU, gives to a rule of European Union law clarifies and defines the meaning and scope of that rule as it must be, or ought to have been, understood and applied from the time of its entry into force. It follows that the rule as thus interpreted may and must be applied by the courts to legal relationships arising and established before the judgment ruling on the request for interpretation, provided that in other respects the conditions for bringing before the courts having jurisdiction an action relating to the application of that rule are satisfied (see, inter alia, Case C‑92/11 RWE Vertrieb EU:C:2013:180, paragraph 58 and the case-law cited). | 81. En troisième lieu, l’article 36, paragraphe 1, de la directive 2008/98 prévoit que les États membres prennent les mesures nécessaires pour interdire l’abandon, le rejet ou la gestion incontrôlée des déchets. Sur la base des éléments factuels rappelés au point 80 du présent arrêt, il y a lieu de constater que, en ne prenant pas les mesures nécessaires pour interdire la gestion incontrôlée des déchets dans la décharge du site de Kiato, la République hellénique a manqué aux obligations qui lui incombent en vertu de l’article 36, paragraphe 1, de la directive 2008/98. | 0 |
4,828 | 26. For a tax, or part of a tax, to be regarded as forming an integral part of an aid measure, it must be hypothecated to the aid measure under the relevant national rules, in the sense that the revenue from the tax is necessarily allocated for the financing of the aid. In the event of such hypothecation, the revenue from the tax has a direct impact on the amount of the aid and, consequently, on the assessment of the compatibility of the aid with the common market (see, to that effect, Case 47/69 France v Commission [1970] ECR 487, paragraphs 17, 20 and 21). The Court thus held that, where there is such a link between the aid measure and its financing, the notification of the aid provided for in Article 93(3) of the Treaty must also cover the method of financing, so that the Commission may consider it on the basis of all the facts. If this requirement is not satisfied, it is possible that the Commission may declare that an aid measure is compatible when, if the Commission had been aware of its method of financing, it could not have been so declared ( Van Calster and Others , paragraphs 49 and 50, and Case C‑352/02 Pearle and Others [2004] ECR I‑0000, paragraph 30). | 63. Situations falling within the scope of Community law include those involving the exercise of the fundamental freedoms guar anteed by the Treaty, in particular those involving the freedom to move and reside within the territory of the Member States, as conferred by Article 18 EC ( Pusa , paragraph 17, and Schwarz and Gootjes-Schwarz , paragraph 87). | 0 |
4,829 | Toutefois, l’inscription au tableau des créances de celle relative à la restitution des aides concernées ne permet de satisfaire à l’obligation de récupération que si, dans le cas où les autorités étatiques ne pourraient récupérer l’intégralité du montant des aides, la procédure de faillite aboutit à la liquidation de l’entreprise bénéficiaire des aides illégales, c’est-à-dire à la cessation définitive de son activité (arrêt du 11 décembre 2012, Commission/Espagne, C‑610/10, EU:C:2012:781, point 104). | 34 It must therefore be concluded that the option introduced by the second sentence of Article 18(1) of raising the percentage of transmission time for advertising to 20% of the daily total may also be used for forms of publicity which, whilst not constituting `offers to the public', nevertheless, like them and because of the way in which they are presented, require more time than spot advertisements. | 0 |
4,830 | 25 As regards the reference to the English version of the directive, the Government of the Netherlands considers that the Dutch version of the directive is, as far as it is concerned, the only authentic language version. It cites the Court' s case-law to the effect that the elimination of linguistic discrepancies by way of interpretation may in certain circumstances run counter to the principle of legal certainty, inasmuch as one or more of the texts involved may have to be interpreted in a manner at variance with the natural and usual meaning of the words (Case 80/76 North Kerry Milk Products v Minister for Agriculture and Fisheries [1977] ECR 425, paragraph 11). Uniform interpretation cannot be determined by one particular language. The various language versions are equally authentic (Case 283/81 CILFIT [1982] ECR 3415). | 35. S’agissant de l’argumentation de la République hellénique tirée des difficultés auxquelles elle aurait été confrontée pour mettre les équipements des agglomérations en cause en conformité avec ladite directive, il convient de relever que, un État membre ne pouvant exciper de dispositions, de pratiques ou de situations de son ordre juridique interne pour justifier l’inobservation des obligations résultant du droit de l’Union, une telle argumentation ne saurait prospérer (voir, en ce sens, arrêt Commission/Grèce, C‑378/13, EU:C:2014:2405, point 29). | 0 |
4,831 | 44. It should be added that, while the goal of Article 54 of the CISA is to ensure that a person, once he has been found guilty and served his sentence, or, where applicable, been acquitted by a final judgment in a Member State, may travel within the Schengen territory without fear of being prosecuted for the same acts in another contracting State (see, to that effect, Case C-436/04 Van Esbroeck [2006] ECR I-2333, paragraph 34), it is not intended to protect the suspect from having to submit to possible subsequent investigations, in respect of the same acts, in several Contracting States. | 25. In accordance with established case-law, the distinctive character of a trade mark, within the meaning of Article 7(1)(b) of Regulation No 40/94, must be assessed, firstly, by reference to the goods or services in respect of which registration has been applied for and, secondly, by reference to the perception of them by the relevant public, which consists of average consumers of the goods or services in question, who are reasonably well informed and reasonably observant and circumspect (see Joined Cases C‑456/01 P and C‑457/01 P Henkel v OHIM [2004] ECR I‑5089, paragraph 35 and case-law cited). | 0 |
4,832 | 53 That definition of the term `onset of the employer's insolvency' cannot, however, preclude the option available to the Member States, acknowledged in Article 9 of the Directive, of applying or introducing provisions that are more favourable to employees, in particular for the purpose of including unpaid remuneration during a period subsequent to the lodging of a request that proceedings to satisfy collectively the claims of creditors be opened (see also the judgment of today's date in Joined Cases C-94/95 and C-95/95 Bonifaci and Others and Berto and Others, cited above, at paragraphs 36 to 43). | 55 If the Community court finds, on examining the act produced to it, that the act has not been properly authenticated, it must of its own motion raise the issue of infringement of an essential procedural requirement through failure to carry out proper authentication and, in consequence, annul the act vitiated by that defect. | 0 |
4,833 | 32. Finally, in order that the referring court may be provided with a helpful answer, it should be made clear that the adjustment provided for in Articles 184 to 186 of the VAT Directive is an integral part of the VAT deduction scheme established by that directive (judgment in TETS Haskovo , C‑234/11, EU:C:2012:644, paragraph 30). The foregoing considerations thus do not affect any right of the tax authorities to require adjustment on the part of a taxable person under the conditions prescribed in that regard in the VAT Directive. | As regards the first argument, it must be recalled that, in accordance with the Court’s settled case-law, in proceedings for
annulment, the General Court cannot substitute its own reasoning for that of the author of the contested act (see judgments
in DIR International Film and Others v Commission, C‑164/98 P, EU:C:2000:48, paragraph 38, and British Aggregates v Commission, C‑487/06 P, EU:C:2008:757, paragraph 141). | 0 |
4,834 | 54. Accordingly, the majority of the arguments advanced by the Spanish Government and the Commission, in reality, call in question the assessment of the evidence made by the Court of First Instance and complain that it failed to take into consideration certain factors which they regard as relevant or took into account other factors which they consider to be irrelevant. However, such an assessment is subject to review by the Court of Justice only where the facts and evidence put before the Court of First Instance have been distorted, and no distortion has been substantiated or alleged by the Spanish Government in the present case (see to that effect, in particular, Case C‑53/92 P Hilti v Commission [1994] ECR I‑667, paragraph 42; Joined Cases C‑204/00 P, C‑205/00 P, C‑211/00 P, C‑213/00 P, C‑217/00 P and C‑219/00 P Aalborg Portland and Others v Commission [2004] ECR I‑123, paragraph 49; and Case C‑206/04 P Mülhens v OHIM [2006] ECR I‑2717, paragraph 28). | 29 In this case, the Netherlands authorities were not able to show, at least before the expiry of the period prescribed in its decision of 6 November 1992, that the Commission was wrong in its findings. | 0 |
4,835 | 58 It is, therefore, for the national courts to rule on the lawfulness of an application for registration of a designation, such as that at issue in this case, on the same terms as those by which they review any definitive measure adopted by the same national authority which is capable of adversely affecting the rights of third parties under Community law, and, consequently, to regard an action brought for that purpose as admissible, even if the domestic rules of procedure do not provide for this in such a case (see, to that effect, Oleificio Borelli v Commission, paragraph 13). | 45. Article 78(1) of the Customs Code provides that the customs authorities ‘may’, on their own initiative or at the request of the declarant, amend the declaration, that is to say re-examine it. | 0 |
4,836 | 41 The unconditional right to take up any employment freely chosen by the person concerned, untramelled, moreover, by any priority for workers of Member States, provided for by the second indent of the first paragraph of Article 7 of Decision No 1/80 would be rendered wholly meaningless if the competent national authorities were able to impose conditions or restrictions of any sort on the application of the specific rights which were conferred on migrant workers by that decision (see inter alia, by analogy, Case C-36/96 Günaydin [1997] ECR I-5143, paragraphs 37 to 39 and 50). | 41 IT FOLLOWS THAT ALTHOUGH THE OBJECTIVE LEGAL POSITION IS CLEAR, NAMELY, THAT ARTICLE 48 AND REGULATION NO 1612/68 ARE DIRECTLY APPLICABLE IN THE TERRITORY OF THE FRENCH REPUBLIC, NEVERTHELESS THE MAINTENANCE IN THESE CIRCUMSTANCES OF THE WORDING OF THE CODE DU TRAVAIL MARITIME GIVES RISE TO AN AMBIGUOUS STATE OF AFFAIRS BY MAINTAINING, AS REGARDS THOSE SUBJECT TO THE LAW WHO ARE CONCERNED, A STATE OF UNCERTAINTY AS TO THE POSSIBILITIES AVAILABLE TO THEM OF RELYING ON COMMUNITY LAW . | 0 |
4,837 | 55
It is apparent from the case-law that it is the task of the Courts of the European Union to interpret the decisions of the Commission in the light of the reasons stated in those decisions and to do so, in some cases, regardless of the arguments developed by the Commission in the course of proceedings (see, to that effect, judgments of 19 July 2012, Alliance One International and Standard Commercial Tobacco v Commission, C‑628/10 P and C‑14/11 P, EU:C:2012:479, paragraphs 72 to 79; of 19 March 2013, Bouygues and Bouygues Télécom v Commission and Others and Commission v France and Others, C‑399/10 P and C‑401/10 P, EU:C:2013:175, paragraphs 126 to 129; and of 30 November 2016, Commission v France and Orange, C‑486/15 P, EU:C:2016:912, paragraphs 130 to 132). | 73. In the context of individual decisions, according to the Court’s settled case-law, the purpose of the obligation to state reasons for an individual decision is both to enable the Court to review the legality of the decision and to provide the person concerned with sufficient information to make it possible to ascertain whether the decision may be vitiated by a defect which may permit its legality to be contested ( Elf Aquitaine v Commission , paragraph 148). | 1 |
4,838 | 29. The fact, mentioned by the national court, that the holiday pay is a flat-rate amount which bears no relation at all to the wage earned or the insurance periods completed does not bring into question its legal classification as an old-age benefit within the meaning of Article 4(1)(c) of Regulation No 1408/71. It is true that the Court has observed that such benefits are normally financed and acquired on the basis of the recipient’s own contributions and calculated by reference to the length of time during which he has been affiliated to the insurance scheme (see the judgment in Valentini , cited above, paragraph 14). However, the circumstances of the present case, examined in paragraphs 27 and 28 of this judgment, show that it concerns an old-age benefit within the meaning of Article 4(1)(c) of Regulation No 1408/71. | 83 The Commission is also obliged to indicate as precisely as possible the evidence sought and the matters to which the investigation must relate (National Panasonic v Commission, cited above, paragraphs 26 and 27), as well as the powers conferred on the Community investigators. | 0 |
4,839 | It is clear that, since the objective of proper reasons is to make it possible to justify situations in which there is no
genuine use of the mark in order to avoid revocation of the mark, and their function is thus closely linked to that of genuine
use (judgment in Häupl, C‑246/05, EU:C:2007:340, paragraph 44), the ‘non-use’ referred to in the first subparagraph of Article 15(1) and Article 51(1)(a)
of Regulation No 207/2009 must necessarily be understood as referring to a failure to put the trade mark to genuine use within
the meaning of the first part of those provisions, including, therefore, both a complete failure to use a mark and limited
use of a mark. | 23. Dans la mesure où la République hellénique cherche à mettre en cause la recevabilité du recours du fait que la Commission n’a pas précisé s’il incombait à cet État membre, en ce qui concerne les modalités de départ à la retraite, de supprimer les conditions moins avantageuses pour les hommes ou d’imposer des conditions plus défavorables aux femmes, il convient de rappeler que, selon une jurisprudence constante, la Commission ne saurait être tenue d’indiquer dans l’avis motivé les mesures qui permettraient d’éliminer le manquement reproché (arrêt du 11 juillet 1991, Commission/Portugal, C‑247/89, Rec. p. I‑3659, point 22). Il en va de même pour la requête introduite devant la Cour. | 0 |
4,840 | 34. The procedure under Article 88(2) EC is essential whenever the Commission has serious difficulties in determining whether an aid is compatible with the common market. It follows that the Commission, when taking a decision in favour of an aid, may restrict itself to the preliminary examination under Article 88(3) EC only if it is able to satisfy itself after an initial examination that the aid is compatible with the common market. If, on the other hand, the initial examination leads the Commission to the opposite conclusion or if it does not enable it to overcome all the difficulties involved in determining whether the aid is compatible with the common market, the Commission is under a duty to carry out all the requisite consultations and for that purpose to initiate the procedure under Article 88(2) EC (see, inter alia, Cook v Commission , paragraph 29; Matra v Commission , paragraph 33; and Case C-367/95 P Commission v Sytraval and Brink’s France [1998] ECR I-1719, paragraph 39). | 106. Secondly, concerning the establishment of a transitional period such as that at issue in the main proceedings, it needs in particular to be verified whether the latter might not undermine the consistency of the legislation concerned by leading to a result contrary to the objective pursued. | 0 |
4,841 | 97. It follows from settled case‑law that the mere failure to communicate a document constitutes a breach of the rights of the defence only if the undertaking concerned is able to show, first, that the Commission relied on that document to support its objection concerning the existence of an infringement and, second, that the objection could be proved only by reference to that document (see, inter alia, Case 107/82 AEG v Commission [1983] ECR 3151, paragraphs 24 to 30, and Case 322/81 Michelin v Commission , paragraphs 7 to 9). | 19. It follows from the two preceding paragraphs that the liability on which the sanction provided for in Article 11(1)(a) of Regulation No 3665/87 is based is of an essentially objective nature. | 0 |
4,842 | 60. That applies to the rule on aggregation of insurance periods in the various branches of social security referred to in Article 4(1) of Decision No 3/80. On the other hand, Article 3(1) of that decision lays down, within the scope thereof, a precise and unconditional principle such as is capable of being applied by a national court (see Sürül , paragraphs 62 to 74). | 253OTHER WAYS MAY BE DEVISED - AND ECONOMIC THEORISTS HAVE NOT FAILED TO THINK UP SEVERAL - OF SELECTING THE RULES FOR DETERMINING WHETHER THE PRICE OF A PRODUCT IS UNFAIR .
| 0 |
4,843 | 33. However, in accordance with the principle of proportionality, which constitutes a general principle of Community law (see, inter alia, Case C-210/03 Swedish Match [2004] ECR I-11893, paragraph 47), the measures adopted by the Member States must not go beyond what is necessary to achieve that objective (see, to that effect, Michaniki , paragraphs 48 and 61, and Case C-538/07 Assitur [2009] ECR I-0000, paragraphs 21 and 23). | 52. In contrast, reduction of the protection which workers are guaranteed in the sphere of fixed-term contracts is not prohibited as such by the Framework Agreement where it is in no way connected to the implementation of that agreement. | 0 |
4,844 | 56
In the second place, the requirement that the applicable law must be precise, which is inherent in that principle, means that the law must clearly define offences and the penalties which they attract. That condition is met where the individual is in a position, on the basis of the wording of the relevant provision and if necessary with the help of the interpretation made by the courts, to know which acts or omissions will make him criminally liable (see, to that effect, judgment of 28 March 2017, Rosneft, C‑72/15, EU:C:2017:236, paragraph 162). | 162
With respect to, second, the principle of nulla poena sine lege certa, cited by the referring court, it is clear that that principle, which falls within the scope of Article 49 of the Charter, headed ‘Principles of legality and proportionality of criminal offences and penalties’, and which, according to the Court’s case-law, constitutes a specific expression of the general principle of legal certainty (see judgment of 3 June 2008, Intertanko and Others, C‑308/06, EU:C:2008:312, paragraph 70), implies, inter alia, that legislation must clearly define offences and the penalties which they attract. That condition is met where the individual concerned is in a position, on the basis of the wording of the relevant provision and, if necessary, with the help of the interpretation made by the courts, to know which acts or omissions will make him criminally liable (judgment of 3 May 2007, Advocaten voor de Wereld, C‑303/05, EU:C:2007:261, paragraph 50). | 1 |
4,845 | 30
In that context, it should be noted that, in order for national legislation to be regarded as seeking to prevent tax evasion and abuses, its specific objective must be to prevent conduct involving the creation of wholly artificial arrangements which do not reflect economic reality, the purpose of which is unduly to obtain a tax advantage (see, to that effect, judgments of 12 September 2006, Cadbury Schweppes and Cadbury Schweppes Overseas, C‑196/04, EU:C:2006:544, paragraph 55, and of 5 July 2012, SIAT, C‑318/10, EU:C:2012:415, paragraph 40). | 36. In that regard, it should be noted that, in so far as the articles at issue in the main proceedings were subject to additional marking only as a supplement to a hallmark affixed by an independent assay office authorised by the Member State of exportation, in this case the Republic of Poland, that hallmark functions as a guarantee (see, to that effect, Houtwipper , paragraph 19). | 0 |
4,846 | 30 In Barber the Court held that pensions paid under contracted-out schemes fell within the scope of Article 119 regardless of whether the scheme was set up in the form of a trust and administered by trustees who were technically independent of the employer, since Article 119 also applied to consideration received indirectly from the employer (paragraphs 28 and 29). | 47. However, in order to be justified, a restrictive measure must comply with the principle of proportionality, in that it must be appropriate for securing the attainment of the objective it pursues and must not go beyond what is necessary to attain it (Case C‑334/02 Commission v France , paragraph 28). | 0 |
4,847 | 68. Furthermore, to determine whether an act of the Commission in matters of State aid constitutes a decision within the meaning of Article 4 of Regulation No 659/1999, it is necessary to ascertain whether, taking account of the substance of that act and the Commission’s intention, that institution has, at the end of the preliminary examination stage, definitively established its position, by way of the act under consideration, on the measure under review (see Case C‑521/06 P Athinaïki Techniki v Commission [2008] ECR I‑5829, paragraph 46). | 46. It follows that, to determine whether an act in matters of State aid constitutes a decision within the meaning of Article 4 of Regulation No 659/1999, it is necessary to ascertain whether, taking account of the substance of that act and the Commission’s intention, that institution has, at the end of the preliminary examination stage, definitively established its position – by way of the act under consideration – on the measure under review and, therefore, whether it has decided that that measure constituted aid or not, that it had no doubts as regards its compatibility with the common market, or that it did have such doubts.
The contested act | 1 |
4,848 | 65. In that respect, it is sufficient to note that, in accordance with consistent case-law, an objective of a purely economic nature cannot justify a restriction on a fundamental freedom guaranteed by the Treaty (see, to that effect, Case C‑120/95 Decker [1998] ECR I‑1831, paragraph 39; Verkooijen , paragraph 48; Case C‑171/08 Commission v Portugal [2010] ECR I‑0000, paragraph 71). | 43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC. | 0 |
4,849 | 84 It has further observed that working conditions in the different Member States are governed sometimes by provisions laid down by law or regulation and sometimes by agreements and other acts concluded or adopted by private persons. Accordingly, if the scope of Article 48 of the Treaty were confined to acts of a public authority there would be a risk of creating inequality in its application (see Walrave, cited above, paragraph 19). That risk is all the more obvious in a case such as that in the main proceedings in this case in that, as has been stressed in paragraph 24 above, the transfer rules have been laid down by different bodies or in different ways in each Member State. | 17 In the abovementioned judgment in Malt, the Court admittedly held that the amounts paid to the seller, in addition to the price of the goods, for the certificates of authenticity needed for the duty-free importation under a Community tariff quota for beef and veal had to be regarded as an integral part of the value for customs purposes and affirmed in that regard that contrary to what happened under the system for quotas applicable to textiles, certificates of authenticity could not lawfully be traded separate from the goods to which they related (paragraphs 14 and 15 of the judgment in Malt). That remark, however, was made by the Court only in order to stress the difference between the certificates of authenticity required for the importation of beef and veal and the export licences issued for textiles, inasmuch as the latter were not connected with a specific contract of sale but with a specific class of goods and could be sold independently of the goods, in which case the price payable represented consideration for the right to export which was independent of the price payable for the goods (paragraph 13). | 0 |
4,850 | 36. According to consistent case-law, developed in the context of actions for annulment brought by Member States or institutions, any measures adopted by the institutions, whatever their form, which are intended to have binding legal effects are regarded as acts open to challenge, within the meaning of Article 263 TFEU (see, in particular, Case 22/70 Commission v Council (‘ ERTA’ ) [1971] ECR 263, paragraph 42; Case C‑316/91 Parliament v Council [1994] ECR I-625, paragraph 8; Spain v Commission , cited above, paragraph 27; Joined Cases C‑138/03, C‑324/03 and C‑431/03 Italy v Commission [2005] ECR I‑10043, paragraph 32; Case C‑301/03 Italy v Commission [2005] ECR I‑10217, paragraph 19; Case C‑370/07 Commission v Council [2009] ECR I‑8917, paragraph 42). The case-law further shows that a Member State, such as the applicant in Case C‑475/10 P, may admissibly bring an action for annulment of a measure producing binding legal effects without having to demonstrate that it has an interest in bringing proceedings (see, to that effect, Case 45/86 Commission v Council [1987] ECR. 1493, paragraph 3 and Commission v Council [2009] ECR I-8917, paragraph 16). | 12 FURTHERMORE, IF THE COURT WERE TO ANNUL THE ENTIRE MEASURE THIS WOULD CONSTITUTE A RULING ULTRA PETITA SINCE THE APPLICATION AGAINST THE CONTESTED DECISION DOES NOT CONCERN PUBLIC POLICY . | 0 |
4,851 | 74. It should be borne in mind that, in the cases which gave rise to the judgments in Koninklijke Coöperatie Cosun v Commission (EU:T:2004:354, paragraph 38) and Koninklijke Coöperatie Cosun v Commissioon (EU:C:2006:674, paragraphs 38 to 43), the Union courts found that the amount owing due to the non-export of C sugar within the meaning of Regulation No 1785/81 and Commission Regulation (EEC) No 2670/81 of 14 September 1981 laying down detailed implementing rules in respect of sugar production in excess of the quota (OJ 1981 L 262, p. 14) does not constitute a customs duty on imports or exports or a charge having equivalent effect or an agricultural charge on imports or exports, namely a levy. | 57. In order to ensure the neutrality, from the tax point of view, of the distribution of profits by a subsidiary established in one Member State to its parent company established in another Member State, Directive 90/435 aims to avoid economic double taxation of profits, in other words, to avoid taxation of distributed profits first in the hands of the subsidiary and then in the hands of the parent company (see Banque Fédérative du Crédit Mutuel , paragraphs 24 and 27, and Cobelfret , paragraph 29). | 0 |
4,852 | 54. Accordingly, since the repurchase in 1996 by Seleco of its outstanding debt to REL of ITL 65.2 billion for ITL 20 billion constitutes unlawful State aid, the Commission is entitled to order the Italian Republic to take the necessary measures to recover it (see, to that effect, Case 310/85 Deufil v Commission [1987] ECR 901, paragraph 24). | 36
Accordingly, it is necessary to determine, first of all, whether VLRD was established for the specific purpose of meeting needs in the general interest, the activity of which meets such needs before, if necessary, examining whether or not those needs have an industrial or commercial character (see, to that effect, judgment of 22 May 2003, Korhonen and Others, C‑18/01, EU:C:2003:300, paragraph 40). | 0 |
4,853 | 37. In that regard, although, as the Raad van State has pointed out, the Court did not refer expressly in its subsequent judgments to paragraph 16 of Rush Portuguesa , it did, however, refer to paragraph 17 thereof, which makes explicit the consequence arising out of paragraph 16, namely that a Member State must be in a position to ascertain, subject to observance of the limits imposed by European Union law, that a provision of services is not, in actual fact, intended to make available labour which is not covered by the free movement of workers (see Commission v Luxembourg , paragraph 39, and Commission v Austria , paragraph 56). | 58. Le fait que le régime particulier des agences de voyages constitue une exception aux règles de droit commun, de sorte que, en tant que telle, cette exception ne doit pas être étendue au-delà de ce qui est nécessaire pour atteindre les objectifs qu’elle poursuit (voir arrêt First Choice Holidays, précité, point 22), n’implique cependant pas qu’il faille adopter l’approche fondée sur le voyageur si celle-ci porte atteinte à l’effet utile de ce régime particulier. | 0 |
4,854 | 27. Neither the origin of the funds from which the remuneration is paid nor the limited amount of that remuneration can have any consequence in regard to whether or not the person is a ‘worker’ for the purposes of Community law (see Case 344/87 Bettray [1989] ECR 1621, paragraph 15, and Case C‑10/05 Mattern and Cikotic [2006] ECR I‑3145, paragraph 22). | 20 With respect to the first point, it need only be observed that the Commission was entitled to clarify the form of order sought in order to take into account the information, furnished by the Danish Government in its defence, concerning the conduct of the tendering procedure and the negotiations between Storebaelt and ESG. | 0 |
4,855 | 30. In that regard, it must be noted that the situation of dependence must exist, in the country from which the family member concerned comes, at the time when he applies to join the Union citizen on whom he is dependent (see, to that effect, Jia , paragraph 37, and Case C‑83/11 Rahman [2012] ECR, paragraph 33). | 30. At the outset, it must be pointed out that the requirement to impose an obligation of confidentiality in no way prevents the use of a competitive tendering procedure for the award of a contract ( Commission v Italy , paragraph 52). | 0 |
4,856 | 45. In that regard, it is settled case-law that the Treaty rules governing freedom of movement for persons and the measures adopted to implement them cannot be applied to situations which have no factor linking them with any of the situations governed by European Union law and which are confined in all relevant respects within a single Member State (see, to that effect, Case C‑212/06 Government of the French Community and Walloon Government [2008] ECR I‑1683, paragraph 33, and Metock and Others , paragraph 77). | 41. Rappelant elle-même que l’existence d’un manquement doit, selon une jurisprudence constante, 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 27 octobre 2005, Commission/Luxembourg, C‑23/05, Rec. p. I‑9535, point 9, et du 12 novembre 2009, Commission/Belgique, C‑7/09, point 9), la Commission fait ainsi valoir au soutien de son recours que, à l’expiration du délai imparti en l’occurrence à la République française, le système de taxation de l’électricité applicable en France était toujours celui en vigueur lors de l’adoption de la directive 2003/96. Elle indique, dans la réplique, qu’il s’agit «d’une situation de non-transposition». | 0 |
4,857 | 121. In that regard, concerning first the ‘Nueva Julia’ operation, since it has been held in the context of the first part of the second complaint that authorisation for that project was granted without complying with Article 6(3) of the Habitats Directive, the case-law shows that a breach of Article 6(2) may be found where deterioration of a habitat or disturbance of the species for which the area in question was designated has been established ( Commission v Italy , paragraph 94). | 49 Finally, as the Court pointed out in Hoffmann-La Roche, the trade mark owner must be given advance notice of the repackaged product being put on sale. The owner may also require the importer to supply him with a specimen of the repackaged product before it goes on sale, to enable him to check that the repackaging is not carried out in such a way as directly or indirectly to affect the original condition of the product and that the presentation after repackaging is not such as to damage the reputation of the trade mark. Similarly, such a requirement affords the trade mark owner a better possibility of protecting himself against counterfeiting. | 0 |
4,858 | 47. Exceptionally, if on the other hand it is established that the act simultaneously pursues a number of objectives or has several components that are indissociably linked, without one being secondary and indirect in relation to the other, such an act will have to be founded on the various corresponding legal bases (see Case C‑211/01 Commission v Council [2003] ECR I‑8913, paragraph 40, and Case C‑178/03 Commission v Parliament and Council , paragraph 43). | 53 The advantage which such non-residents are presumed to enjoy arises, if at all, from the decision of the Netherlands legislature to abolish the right to deduct social security contributions which, by its nature, affects only such taxpayers as are under an obligation to pay them, thus favouring, in the Netherlands Government' s submission, those who do not have to pay such contributions in the Netherlands. Such a circumstance may not be offset by tax differentials affecting the latter category, since that would amount to penalizing them for not paying social security contributions in the Netherlands. | 0 |
4,859 | 24 As the Court has held in previous cases, in interpreting provisions of Community law it is necessary to consider not only their wording but also the context in which they occur and the objectives of the rules of which they are part (see, in particular, Compassion in World Farming, cited above, paragraph 49). | 76. Where the company vehicle is intended to be used essentially in Denmark on a permanent basis or where it is in fact used in that manner, the situation is comparable to that at issue in Cura Anlagen . | 0 |
4,860 | 25. Pour le reste, il est constant que le projet de modification législative mentionné au point 14 du présent arrêt n’avait pas été adopté au terme du délai fixé dans l’avis motivé. Or, les éventuels changements intervenus postérieurement à l’expiration dudit délai ne sauraient être pris en compte par la Cour (voir arrêts du 2 juin 2005, Commission/Irlande, C‑282/02, Rec. p. I‑4653, point 40; du 22 décembre 2008, Commission/Espagne, C‑189/07, point 27, et du 11 juin 2009, Commission/Autriche, C‑564/07, point 23). | 6 The two cases described above thus relate to the provision of services by the tour company to tourists and by the self-employed tourist guide to the tour company respectively. Such services, which are of limited duration and are not governed by the provisions on the free movement of goods, capitals and persons, constitute activities carried on for remuneration within the meaning of Article 60 of the EEC Treaty. | 0 |
4,861 | 83. The Court has already ruled that a product which is not a medicinal product within the meaning of the provisions of Article 1(2) of Directive 65/65 may, subject to Article 28 EC et seq. concerning products imported from other Member States, be subject in the domestic law of a Member State to the rules governing medicinal products ( Van Bennekom , paragraphs 15, 30, 31 and 38; Case 35/85 Tissier [1986] ECR 1207, paragraph 22; and Case C-219/91 Ter Voort [1992] ECR I-5485, paragraph 42). | 32. Each of those cases concerns an exemption for certain operators from a tax of general application and in which it is alleged that that exemption itself amounted to an aid measure. | 0 |
4,862 | 44. Further, it is clear that tax legislation constitutes an important and effective tool to discourage the consumption of alcoholic drinks and, therefore, to protect public health. The objective of ensuring that the prices of those drinks are set at high levels can adequately be pursued by their increased taxation, since increases in excise duties must sooner or later be reflected in increased retail selling prices, without impinging on the free formation of prices (see, by analogy, judgments in Commission v Greece , C‑216/98, EU:C:2000:571, paragraph 31, and Commission v France , C‑197/08, EU:C:2010:111, paragraph 52). | 38. Par ailleurs, les autorités fiscales concernées peuvent s’adresser, en vertu de la directive 77/799/CEE du Conseil, du 19 décembre 1977, concernant l’assistance mutuelle des autorités compétentes des États membres dans le domaine des impôts directs (JO L 336, p. 15), telle que modifiée par la directive 2004/106/CE du Conseil, du 16 novembre 2004 (JO L 359, p. 30), aux autorités d’un autre État membre pour obtenir tout renseignement qui s’avère nécessaire à l’établissement correct de l’impôt d’un contribuable, y compris la possibilité de lui accorder une exonération fiscale (voir, en ce sens, arrêts Vestergaard, précité, point 26; du 26 juin 2003, Skandia et Ramstedt, C‑422/01, Rec. p. I‑6817, point 42, ainsi que Centro di Musicologia Walter Stauffer, précité, point 50). | 0 |
4,863 | 48. The establishment in Member States of independent supervisory authorities is thus an essential component of the protection of individuals with regard to the processing of personal data (Case C‑518/07 Commission v Germany EU:C:2010:125, paragraph 23, and Case C‑614/10 Commission v Austria EU:C:2012:631, paragraph 37), as stated in recital 62 in the preamble to Directive 95/46. | 32 It is sufficient to recall in this connection the well-established case-law to the effect that a national court which is called upon, within the limits of its jurisdiction, to apply provisions of Community law is under a duty to give full effect to those provisions, if necessary refusing of its own motion to apply any conflicting provision of national legislation, even if adopted subsequently, and it is not necessary for the court to request or await the prior setting aside of such provision by legislative or other constitutional means (judgment in Case 106/77 Amministrazione delle Finanze dello Stato v Simmenthal [1978] ECR 629). | 0 |
4,864 | 13. It should be noted at the outset that, it is apparent from the third and fifth recitals in the preamble to Directive 92/81 that the latter is intended to render more precise a number of common definitions for mineral oil products which are to be subject to the general excise system and to lay down certain exemptions relating to those products which are obligatory at European Union level (see Case C-389/02 Deutsche See-Bestattungs-Genossenschaft [2004] ECR I-3537, paragraph 17, and Case C-391/05 Jan De Nul [2007] ECR I-1793, paragraph 21). | 14 It is clear from paragraph 14 of Hoffmann-La Roche that the proprietor of a trade mark right which is protected in two Member States at the same time is justified, for the purposes of the first sentence of Article 30 EC, in preventing a product to which the trade mark has lawfully been applied in one of those States from being put on the market in the other Member State after it has been repacked in new packaging to which the trade mark has been affixed by a third party. That paragraph also states, however, that such prevention of marketing will constitute a disguised restriction on trade between Member States, within the meaning of the second sentence of Article 30 EC, where:
- it is established that the use of the trade mark right by the proprietor, having regard to the marketing system which he has adopted, will contribute to the artificial partitioning of the markets between Member States;
- it is shown that the repackaging cannot adversely affect the original condition of the product;
- the proprietor of the mark receives prior notice of the marketing of the repackaged product; and
- it is stated on the new packaging by whom the product has been repackaged. | 0 |
4,865 | 76. In that context, it should be noted that those two conditions, in this case the same taxpayer and the same taxation, were considered sufficient by the Court to establish the existence of such a link (see, to that effect, Verkooijen , paragraph 58; Bosal , paragraphs 29 and 30; and Krankenheim Ruhesitz am Wannsee-Seniorenheimstatt , paragraph 42). Furthermore, it is important to emphasise that the Commission does not dispute, and has even admitted in its response, that the tax advantage at issue is granted to the same taxpayer and in the context of the same tax. | 17 IN THOSE PROCEDURAL CIRCUMSTANCES IT MUST BE HELD THAT THE TWO ACTIONS HAVE THE SAME SUBJECT-MATTER, FOR THAT CONCEPT CANNOT BE RESTRICTED SO AS TO MEAN TWO CLAIMS WHICH ARE ENTIRELY IDENTICAL . | 0 |
4,866 | 50. However, an employee resident in Denmark might already be deterred from seeking employment in another Member State faced with the prospect of receiving a salary lower than that of a comparable employee resident in that other Member State. As the Court ruled in paragraph 18 of Case 127/86 Ledoux [1988] ECR 3741, the fact that an employee is placed at a disadvantage in regard to working conditions compared to his colleagues residing in the country of their employer has a direct effect on the exercise of his right to freedom of movement within the Community. | 69 The Court concluded, at paragraph 23 of the judgment, that the Treaty regarded those differences as problems which were not resolved by the Treaty rules concerning freedom of establishment but would have to be dealt with by legislation or conventions, which the Court found had not yet been done. | 0 |
4,867 | 71
Nevertheless, according to settled case-law of the Court, ‘State aid’ does not cover State measures which differentiate between undertakings –– and which are, therefore, prima facie selective –– where that differentiation arises from the nature or overall structure of the system of which they are part, which it is for the Member State concerned to demonstrate (judgment of 9 October 2014, Ministerio de Defensa and Navantia, C‑522/13, EU:C:2014:2262, paragraph 42). | 60
That finding cannot be called into question by the fact that, in the circumstances of the main proceedings, the gains were made after the establishment of the amount of the tax, but before that tax became payable, given that the disproportionality of the legislation at issue in the main proceedings is due to the fact that that legislation makes no provision for the taxpayer being able to defer the time when the tax payable is paid. | 0 |
4,868 | 23. Directive 98/5/EC of the European Parliament and of the Council of 16 February 1998 to facilitate practice of the profession of lawyer on a permanent basis in a Member State other than that in which the qualification was obtained (OJ 1998 L 77, p. 36) concerns only lawyers who are fully qualified as such in their Member States of origin (see Morgenbesser , paragraph 45). In addition, it is apparent from the documents before the Court that the activities undertaken by legal trainees are regarded as forming the practical part of the training required to enter the legal professions in Germany. It follows that such a legal traineeship cannot be classed as a ‘regulated profession’, within the meaning of Council Directive 89/48/EEC of 21 December 1988 on a general system for the recognition of higher-education diplomas awarded on completion of professional education and training of at least three years’ duration (OJ 1989 L 19, p. 16), as amended by Directive 2001/19/EC of the European Parliament and of the Council of 14 May 2001 (OJ 2001 L 206, p. 1), separable from the German legal professions themselves, such as the profession of lawyer (see, by analogy, Morgenbesser , paragraphs 46 to 55). | 52. However, although in some cases that may actually reflect the true position, there cannot be a general presumption that a holder of excavated earth and rocks should derive from the fact that they are intended for re-use an advantage over and above that of simply being able to discard them. | 0 |
4,869 | 12. In particular, the Court has held that the subject-matter of the dispute may be extended to events which took place after the reasoned opinion was delivered in so far as they are of the same kind and constitute the same conduct as the events to which the opinion referred (see Case 42/82 Commission v France [1983] ECR 1013, paragraph 20; Case C-113/86 Commission v Italy [1988] ECR 607, paragraph 11; and Case C-221/04 Commission v Spain [2006] ECR I-0000, paragraph 28). | 115. Sans qu’il ne soit nécessaire de statuer sur la recevabilité dudit moyen, il convient d’emblée de constater qu’il est inopérant. | 0 |
4,870 | 46. Indeed, it is clear from the 15th recital of the preamble to Regulation No 1785/81 that " the production quotas allocated to undertakings constitute a means of guaranteeing producers Community prices and an outlet for their production" . As the Court observed in its judgment in Case 250/84 Eridania and Others [1986] ECR 117, paragraph 19, the quota system for the production of sugar is an essential part of the common organisation of the markets in that sector, which curbs production and aligns it as closely as possible with internal consumption whilst promoting regional specialisation. Furthermore, the 15th recital and Article 25(1) of Regulation No 1785/81 and Article 4 of Regulation No 193/82 all emphasise how important it is, for a transfer of quotas, that the interests of each of the parties concerned, in particular those of sugar beet and sugar cane producers, be taken into consideration. | 21. It follows from Article 2 of the Sixth Directive that every transaction must normally be regarded as distinct and independent (see, inter alia, CPP , paragraph 29; Case C‑111/05 Aktiebolaget NN [2007] ECR I‑2697, paragraph 22; and Case C‑461/08 Don Bosco Onroerend Goed [2009] ECR I‑11079, paragraph 35). | 0 |
4,871 | 61
In order to assess whether a penalty is consistent with the principle of proportionality, account must be taken, inter alia, of the nature and the degree of seriousness of the infringement which the penalty is intended to sanction and of the means of establishing the amount of the penalty (see, to that effect, judgments of 8 May 2008, Ecotrade, C‑95/07 and C‑96/07, EU:C:2008:267, paragraphs 65 to 67; and of 20 June 2013, Rodopi-M 91, C‑259/12, EU:C:2013:414, paragraph 38). | 90. Dans ces conditions, la question de l’incidence d’une éventuelle erreur quant au montant de la créance de la requérante sur la compensation de créances litigieuse ne saurait être qualifiée de moyen invoqué devant le Tribunal. Le grief tiré de l’absence d’examen de ladite erreur constitue donc un moyen nouveau qui étend l’objet du litige et qui, de ce fait, ne saurait être articulé pour la première fois au stade du pourvoi (voir, notamment, arrêt du 1 er février 2007, Sison/Conseil, C‑266/05 P, Rec. p. I‑1233, point 94). | 0 |
4,872 | 36. It should be borne in mind that funds which constitute undertakings for collective investment in transferable securities within the meaning of the UCITS Directive are special investment funds (see, to that effect, in particular judgments in Deutsche Bank , C‑44/11, EU:C:2012:484, paragraph 32; Wheels Common Investment Fund Trustees and Others , C‑424/11, EU:C:2013:144, paragraph 23; and ATP PensionService , C‑464/12, EU:C:2014:139, paragraph 46). As is clear from Article 1(2) of that directive, undertakings for collective investment in transferable securities are undertakings the sole object of which is the collective investment in transferable securities of capital raised from the public and which operate on the principle of risk-spreading, and the units of which are, at the request of holders, re-purchased or redeemed, directly or indirectly, out of those undertakings’ assets. | 32. In that regard, it is apparent from Article 1(2) of Council Directive 85/611/EEC of 20 December 1985 on the coordination of laws, regulations and administrative provisions relating to undertakings for collective investment in transferable securities (UCITS) (OJ 1985 L 375, p. 3), as amended by Directive 2001/108/EC of the European Parliament and of the Council of 21 January 2002 (OJ 2002 L 41, p. 35), that they are undertakings the sole object of which is the collective investment in transferable securities and/or in other liquid financial assets of capital raised from the public, which operate on the principle of risk-spreading and the units of which are, at the request of holders, re-purchased or redeemed, directly or indirectly, out of those undertakings’ assets. | 1 |
4,873 | 56
In that regard, it should be noted that the effectiveness of the judicial review guaranteed by Article 47 of the Charter of Fundamental Rights of the European Union requires that, as part of the review of the lawfulness of the grounds which are the basis of the decision to include a person’s name on the list of persons subject to restrictive measures, the Courts of the European Union are to ensure that that decision, which affects that person individually, is taken on a sufficiently solid factual basis. That entails, in this instance, a verification of the factual allegations in the summary of reasons underpinning the contested acts, in order to review whether those reasons, or, at the very least, one of those reasons, deemed sufficient in itself to support those acts, is substantiated (see, to that effect, the judgments in Commission and Others v Kadi, C‑584/10 P, C‑593/10 P and C‑595/10 P, EU:C:2013:518, paragraph 119; Anbouba v Council, C‑630/13 P, EU:C:2015:247, paragraph 46; and Anbouba v Council, C‑605/13 P, EU:C:2015:248, paragraph 45). | 46. In that regard, it should be noted that the effectiveness of the judicial review guaranteed by Article 47 of the Charter of Fundamental Rights of the European Union requires that, as part of the review of the lawfulness of the grounds which are the basis of the decision to include a person’s name on the list of persons subject to restrictive measures, the Courts of the European Union are to ensure that that decision, which affects that person individually, is taken on a sufficiently solid factual basis. That entails, in this instance, a verification of the factual allegations in the summary of reasons underpinning the acts at issue, in order to review whether those reasons, or, at the very least, one of those reasons, deemed sufficient in itself to support those acts, is substantiated (see, to this effect, judgments in Commission and Others v Kadi , C‑584/10 P, C‑593/10 P and C‑595/10 P, EU:C:2013:518, paragraph 119, and Council v Manufacturing Support & Procurement Kala Naft , C‑348/12 P, EU:C:2013:776, paragraph 73). | 1 |
4,874 | 219. Subject to the right of reparation which flows directly from Community law where the conditions referred to in the previous paragraph are satisfied, it is on the basis of the rules of national law on liability that the State must make reparation for the consequences of the loss and damage caused, provided that the conditions for reparation of loss and damage laid down by national law are not less favourable than those relating to similar domestic claims and are not so framed as to make it, in practice, impossible or excessively difficult to obtain reparation (Joined Cases C-6/90 and C-9/90 Francovich and Others [1991] ECR I‑5357, paragraphs 41 to 43; Brasserie du Pêcheur and Factortame , paragraph 67; and Köbler , paragraph 58). | 27 In order to ascertain whether or not a measure which has been challenged produces such effects it is necessary to look to its substance (see IBM v Commission, cited above, paragraph 9). | 0 |
4,875 | 40. The right derived by children from Article 12 of Regulation No 1612/68 is also not dependent on the right of residence of their parents in the host Member State. It is settled case-law that Article 12 requires only that the child has lived with his parents or either one of them in a Member State while at least one of them resided there as a worker (Case 197/86 Brown [1988] ECR 3205, paragraph 30, and Gaal , paragraph 27). | 27 On that point, it need only be observed that, as the Court has already held (see Case 197/86 Brown v Secretary of State for Scotland [1988] ECR 3205, paragraph 30), Article 12 of the Regulation must be interpreted as granting rights only to a child who has lived with his parents or either one of them in a Member State at a time when at least one of his parents resided there as a worker. | 1 |
4,876 | 33
On the basis of those considerations, the Court has held that provisions of a directive that are unconditional and sufficiently precise may be relied upon by individuals, not only against a Member State and all the organs of its administration, such as decentralised authorities (see, to that effect, judgment of 22 June 1989, Costanzo, 103/88, EU:C:1989:256, paragraph 31), but also, as was stated in the answer to the first question, against organisations or bodies which are subject to the authority or control of the State or which possess special powers beyond those which result from the normal rules applicable to relations between individuals (judgments of 12 July 1990, Foster and Others, C‑188/89, EU:C:1990:313, paragraph 18, and of 4 December 1997, Kampelmann and Others, C‑253/96 to C‑258/96, EU:C:1997:585, paragraph 46). | 46 In addition, it has consistently been held that a directive cannot of itself impose obligations on an individual and cannot therefore be relied upon as such against an individual (see, inter alia, Case C-91/92 Faccini Dori v Recreb [1994] ECR I-3325, paragraph 20). It may, however, be relied on against organizations or bodies which are subject to the authority or control of the State or have special powers beyond those which result from the normal rules applicable to relations between individuals, such as local or regional authorities or other bodies which, irrespective of their legal form, have been given responsibility, by the public authorities and under their supervision, for providing a public service (Case 103/88 Fratelli Costanzo v Comune di Milano [1989] ECR 1839, paragraph 31, and Case C-188/89 Foster and Others v British Gas [1990] ECR I-3313, paragraph 19). | 1 |
4,877 | 22 In order to reply to the question raised by the national court, it must be noted that it is settled case-law that there is nothing in the directive which could be construed as authorising the Member States to exempt projects in respect of which the consent procedures were initiated after the deadline of 3 July 1988 from the obligation to carry out an environmental impact assessment (Case C-396/92 Bund Naturschutz in Bayern and Others [1994] ECR I-3717, paragraph 18). Accordingly, in the case of such projects the principle stated in Article 2(1) of the directive applies, according to which projects likely to have significant effects on the environment are subject to an environmental assessment. | 42 As stated in the judgment in Case 290/87 Commission v Netherlands [1989] ECR 3083, at paragraph 13, it is therefore impossible for the Court to determine whether the established breaches of quotas were due to the late prohibition of fishing or to illegal catches made after the decision by the national authorities. | 0 |
4,878 | 10. Il résulte de ce qui précède que, à la date d’expiration du délai fixé dans l’avis motivé, date à laquelle doit être appréciée l’existence d’un manquement (voir, notamment, arrêts du 14 septembre 2004, Commission/Espagne, C‑168/03, Rec. p. I‑8227, point 24, et du 27 octobre 2005, Commission/Luxembourg, C‑23/05, Rec. p. I‑9535, point 9), les mesures nécessaires pour assurer la transposition de la directive dans l’ordre juridique interne n’avaient pas été adoptées. | 101. Finally, it is common ground that the appellant, a United Kingdom national, has passed a significant part of her life in the United Kingdom. | 0 |
4,879 | 63. Furthermore, the Court has already held that the tax situation of an investment vehicle’s shareholders is irrelevant for the purpose of determining whether or not national legislation is discriminatory when the distinguishing criterion for determining the tax treatment applicable, established by the national legislation at issue, is not the tax situation of the shareholder but solely the status of the investment vehicle, namely whether or not it is resident (see, to this effect, judgment in Santander Asset Management SGIIC and Others , C‑338/11 to C‑347/11, EU:C:2012:286, paragraphs 28 and 41). | 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 |
4,880 | 28
It is clear from the Court’s case-law that, in the context of Regulation No 1408/71, the taking into account by a Member State of periods of employment or insurance completed by the persons concerned under the legislation of another Member State for the purposes of the award of unemployment benefit is governed solely by Article 67 of that regulation (see judgment in Martínez Losada and Others, C‑88/95, C‑102/95 and C‑103/95, EU:C:1997:69, paragraph 27; and order in Verwayen-Boelen, C‑175/00, EU:C:2002:133, paragraph 24 and the case-law cited). Accordingly, Article 3 of that regulation is not applicable where the same regulation contains specific provisions such as Article 67, which governs the entitlement of unemployed persons to unemployment benefits (see, to that effect, judgment in Adanez-Vega, C‑372/02, EU:C:2004:705, paragraph 57). | 34. All those factors taken together serve to distinguish the present case from that which gave rise to the judgment in PreussenElektra , in which the Court held that an obligation imposed on private electricity supply undertakings to purchase electricity produced from renewable sources at fixed minimum prices could not be regarded as an intervention through State resources where it does not lead to any direct or indirect transfer of State resources to the undertakings producing that type of electricity (see, to that effect, PreussenElektra , paragraph 59). | 0 |
4,881 | 88. Il importe de rappeler à cet égard que, pour permettre au Tribunal de juger de l’utilité de mesures d’organisation de la procédure, la partie qui en fait la demande doit identifier les documents sollicités et fournir au Tribunal au moins un minimum d’éléments accréditant l’utilité de ces documents pour les besoins de l’instance (arrêt Baustahlgewebe/Commission, précité, point 93). | 30. According to settled case-law, in the context of the organisation of the powers of the Community the choice of the legal basis for a measure must rest on objective factors which are amenable to judicial review. Those factors include in particular the aim and content of the measure (Joined Cases C‑453/03, C‑11/04, C‑12/04 and C‑194/04 ABNA and Others [2005] ECR I-10423, paragraph 54 and case-law cited). | 0 |
4,882 | 28 In particular, reparation of that loss and damage cannot depend on a prior finding by the Court of an infringement of Community law attributable to the State (see Brasserie du Pêcheur, paragraphs 94 to 96), nor on the existence of intentional fault or negligence on the part of the organ of the State to which the infringement is attributable (see paragraphs 75 to 80 of the same judgment). | 67 If the repackaging is carried out in conditions which cannot affect the original condition of the product inside the packaging, the essential function of the trade mark as a guarantee of origin is safeguarded. Thus, the consumer or end user is not misled as to the origin of the products, and does in fact receive products manufactured under the sole supervision of the trade mark owner. | 0 |
4,883 | 100. In that respect, it is clear from the case-law of the Court that a licensing system which restricts the number of operators in the national territory is capable of being justified by general-interest objectives (see, to that effect, Placanica and Others , paragraph 53), on condition that the restrictions resulting from them are appropriate and do not go beyond what is necessary to attain those objectives. | 43
As regards the right of access to a court, the European Court of Human Rights has already held that that right, within the meaning of Article 6 of the ECHR, would be illusory if a Contracting State’s legal system allowed a final, binding judicial decision to remain inoperative to the detriment of one party; the execution of a judgment must therefore be regarded as an integral part of the ‘trial’ for the purposes of Article 6 (ECtHR, 7 May 2002, Bourdov v. Russia, CE:ECHR:2002:0507JUD005949800, § 34, and ECtHR, 6 September 2005, Săcăleanu v. Romania, CE:ECHR:2005:0906JUD007397001, § 55). | 0 |
4,884 | 17 Secondly, it follows from settled case-law that, within the framework of proceedings brought under Article 177 of the Treaty, the Court does not have jurisdiction to give a ruling on the compatibility of a national measure with Community law. However, it does have jurisdiction to supply the national court with a ruling on the interpretation of Community law so as to enable that court to determine whether such compatibility exists in order to decide the case before it (see, in particular, Case 223/78 Grosoli [1979] ECR 2621, paragraph 3). | 24 The second submission is that the contested decision constitutes a misuse of procedure and a misuse of powers . | 0 |
4,885 | 32 Finally, it is necessary to examine whether discrimination such as that in question in the main proceeding may be justified. According to settled case-law, only an express derogating provision, such as Article 56 of the EC Treaty, could render such discrimination compatible with Community law (see Case 352/85 Bond van Adverteerders and Others [1988] ECR 2085, paragraphs 32 and 33, and Case C-288/89 Stichting Collectieve Antennevoorziening Gouda and Others [1991] ECR I-4007, paragraph 11). | 34. In this connection, it is apparent, in particular, from recitals 1, 6 and 7 in the preamble to Directive 2001/29 that the objectives of the directive are, inter alia, to remedy the legislative differences and legal uncertainty that exist in relation to copyright protection. Acceptance of the proposition that a Member State may give wider protection to copyright holders by laying down that the concept of communication to the public also includes activities other than those referred to in Article 3(1) of Directive 2001/29 would have the effect of creating legislative differences and thus, for third parties, legal uncertainty. | 0 |
4,886 | 117. As regards procedures for reviewing State aid, such general presumptions may arise from Council Regulation (EC) No 659/1999 of 22 March 1999 laying down detailed rules for the application of Article [88] of the EC Treaty (OJ 1999 L 83, p. 1), which specifically regulates the field of State aid and which contains provisions concerning access to information and to documents obtained in the context of the investigation and aid review proceedings (see, to that effect, Commission v Technische Glaswerke Ilmenau , paragraphs 55 to 57). | 13 It follows from that case-law that an orphaned child of a migrant worker cannot be deprived of an entitlement to higher benefits available to him under the legislation of a Member State other than that in which he resides. However, he cannot be allowed rights greater than those he would be able to claim under the legislation of that other Member State if he were resident there. Such a result can be brought about only if the institution of the latter Member State can set off against the benefits it must provide all the benefits paid in the other Member State of residence for the maintenance of the orphan, regardless of their nature or designation (see Case C-188/90, paragraph 15). | 0 |
4,887 | 56. The Court has already held in similar circumstances that if the pre‑litigation procedure has attained its objective of protecting the rights of the Member State in question, that Member State, which did not inform the Commission during the pre-litigation procedure that the directive should be regarded as having already been implemented in its domestic law, cannot complain that the Commission has extended or altered the subject-matter of the action as defined by the pre-litigation procedure. According to the Court, the Commission may, after alleging that a Member State has failed to transpose a directive at all, specify in its reply that the implementation pleaded for the first time by the Member State concerned in its defence is in any event incorrect or incomplete so far as certain provisions of the directive are concerned, as such a complaint is necessarily included in the complaint alleging a complete failure to transpose and is subsidiary to that complaint (Case C‑456/03 Commission v Italy [2005] ECR I‑5335, paragraphs 23 to 42, and, in particular, paragraph 40). | 38. Article 54 of the CISA, the objective of which is to ensure that no one is prosecuted on the same facts in several Member States on account of his having exercised his right to freedom of movement, cannot play a useful role in bringing about the full attainment of that objective unless it also applies to decisions definitively discontinuing prosecutions in a Member State, even where such decisions are adopted without the involvement of a court and do not take the form of a judicial decision. | 0 |
4,888 | 49
According to paragraph 46 of the judgment of the Court of 6 November 2014 in Cartiera dell’Adda (C‑42/13, EU:C:2014:2345), the contracting authority may not accept any rectification of omissions which, as expressly provided for in the contract documentation, must result in the exclusion of the bid. The Court stated, in paragraph 48 of that judgment, that the obligation concerned was clearly laid down in the contract documentation, on pain of exclusion. | 22. In the present case, it must be observed, in particular, that the duty to observe the principle of equal treatment lies at the very heart of the public procurement directives (see Concordia Bus Finland , paragraph 81) and that tenderers must be in a position of equality both when they formulate their tenders and when those tenders are being assessed (see Case C-19/00 SIAC Construction [2001] ECR I‑7725, paragraph 34). | 0 |
4,889 | 14. In Factortame and Others the Court noted that, in exercising its powers for the purpose of defining the conditions for the grant of its " nationality" to a ship, each Member State must comply with the prohibition of discrimination against nationals of Member States on grounds of their nationality (paragraph 29) and that a condition which stipulates that where a vessel is owned or chartered by natural persons they must be of a particular nationality and where it is owned by a company the shareholders and directors must be of that nationality is contrary to Article 52 of the Treaty (paragraph 30). | 43. As regards the three-yearly length-of-service increments, the Court has held that such increments, the benefit of which was reserved under Spanish law (i) to the permanent regulated staff in the health service to the exclusion of temporary staff, (ii) to teachers employed as established civil servants of an Autonomous Community to the exclusion of teachers employed as interim civil servants and (iii) to the permanent university lecturers of an Autonomous Community, to the exclusion of the university lecturers on fixed-term contracts, are covered by the concept of ‘employment conditions’ referred to in clause 4(1) of the framework agreement (see, to that effect, judgments in Del Cerro Alonso , C‑307/05, EU:C:2007:509, paragraphs 47 and 48, and Gavieiro Gavieiro and Iglesias Torres , C‑444/09 and C‑456/09, EU:C:2010:819, paragraphs 50 to 58, and orders in Montoya Medina , C‑273/10, EU:C:2011:167, paragraphs 32 to 34, and Lorenzo Martínez , C‑556/11, EU:C:2012:67, paragraph 37). | 0 |
4,890 | 37. The German legislation in principle regards both the recipient of a gift between non-residents and the recipient of a gift involving at least one resident as taxpayers for the purposes of charging gift tax on gifts of immovable property in Germany. Only with respect to the allowance applied to the taxable value does that legislation, for the purposes of calculating the tax on gifts of immovable property in Germany, apply different treatment to gifts between non-residents and gifts involving a resident. By contrast, the determination of the class and rate of tax, laid down in Paragraphs 15 and 19 of the ErbStG, follows the same rules for both categories of gifts (see, by analogy, Eckelkamp and Others , paragraph 62, and Arens-Sikken , paragraph 56). | 24. In fact, the premiums which Skandia pays are the consideration for the pension which will be paid to Mr Ramstedt when he retires. It is irrelevant that Mr Ramstedt does not pay the premiums himself, as Article 50 does not require that the service be paid for by those for whom it is performed (see, to that effect, Case 352/85 Bond van Adverteerders and Others [1988] ECR 2085, paragraph 16). Moreover, the premiums unquestionably represent remuneration for the insurance companies which receive them (see, to that effect, Case C-157/99 Smits and Peerbooms [2001] ECR I-5473, paragraph 58).
Restriction on freedom to provide services | 0 |
4,891 | 33. It follows from settled case-law that the Court of Justice has no jurisdiction to establish the facts or, in principle, to examine the evidence which the Court of First Instance accepted in support of those facts. Provided that the evidence has been properly obtained and the general principles of law and the rules of procedure in relation to the burden of proof and the taking of evidence have been observed, it is for the Court of First Instance alone to assess the value which should be attached to the evidence produced to it. Save where the clear sense of the evidence has been distorted, that appraisal does not therefore constitute a point of law which is subject as such to review by the Court of Justice (see, to that effect, Case C‑185/95 P Baustahlgewebe v Commission [1998] ECR I-8417, paragraph 24; Case C‑40/03 P Rica Foods v Commission [2005] ECR I-6811, paragraph 60; and Case C‑551/03 P General Motors v Commission [2006] ECR I-3173, paragraph 52). | 48 For such a consequence to arise from a breach of the obligations laid down by Directive 83/189, an express provision to this effect is not required. As pointed out above, it is undisputed that the aim of the directive is to protect freedom of movement for goods by means of preventive control and that the obligation to notify is essential for achieving such Community control. The effectiveness of Community control will be that much greater if the directive is interpreted as meaning that breach of the obligation to notify constitutes a substantial procedural defect such as to render the technical regulations in question inapplicable to individuals. | 0 |
4,892 | 72. Second, as regards the introduction in Commission Regulation No 2777/2000 of compulsory co-financing by the Member States of the market support measures provided for by that regulation, suffice it to state that that precedent is not such as to enable the Commission to derogate from a rule of law to which it is subject (see, by analogy, Case C-426/93 Germany v Council [1995] ECR I-3723, paragraph 21). | 107 Wacker-Chemie and Hoechst submit that the order to terminate the infringement presupposes the existence of proof that the infringement was continuing at the time of adoption of the PVC II decision and that, in the absence of such proof, the legal basis of that order had been eliminated as a result of the passage of time. They further assert that they had definitively terminated their activity on the PVC market before the adoption of the PVC II decision, and could not therefore be required to terminate any infringement. | 0 |
4,893 | 53. Quant à la finalité de ce régime particulier, la Cour a rappelé à maintes reprises que les services fournis par les agences de voyages et par les organisateurs de circuits touristiques se caractérisent par le fait que, en règle générale, ces services se composent de multiples prestations, notamment en matière de transport et d’hébergement, qui sont exécutées tant à l’intérieur qu’à l’extérieur du territoire de l’État membre où l’entreprise a son siège ou un établissement stable. L’application des règles de droit commun concernant le lieu d’imposition, la base d’imposition et la déduction de la taxe en amont se heurterait, en raison de la multiplicité et de la localisation des prestations fournies, à des difficultés pratiques pour ces entreprises, qui seraient de nature à entraver l’exercice de leur activité. C’est afin d’adapter les règles applicables au caractère spécifique de cette activité que le législateur de l’Union a institué, à l’article 26, paragraphes 2 à 4, de la sixième directive, un régime particulier de TVA (voir arrêts du 12 novembre 1992, Van Ginkel, C‑163/91, Rec. p. I‑5723, points 13 à 15; Madgett et Baldwin, précité, point 18; du 19 juin 2003, First Choice Holidays, C‑149/01, Rec. p. I‑6289, points 23 à 25; du 13 octobre 2005, ISt, C‑200/04, Rec. p. I‑8691, point 21, ainsi que du 9 décembre 2010, Minerva Kulturreisen, C‑31/10, Rec. p. I‑12889, points 17 et 18). | 21. Second, as regards the status of a trader covered by Article 26 of the Sixth Directive, it should be noted that, according to the case-law, the services provided by travel agents and tour operators most frequently consist of multiple services, in particular transport and accommodation, supplied either within or outside the territory of the Member State in which the undertaking has established its business or has a fixed establishment. The application of the normal rules on place of taxation, taxable amount and deduction of input tax would, by reason of the multiplicity of services and the places in which they are provided, entail practical difficulties for those undertakings of such a nature as to obstruct their operations. In order to adapt the applicable rules to the specific nature of such operations, the Community legislature set up a special VAT scheme in Article 26(2), (3) and (4) of the Sixth Directive (see Van Ginkel , paragraphs 13 to 15; Joined Cases C-308/96 and C-94/97 Madgett and Baldwin [1998] ECR I-6229, paragraph 18, and Case C-149/01 First Choice Holidays [2003] ECR I-6289, paragraphs 23 and 24). | 1 |
4,894 | 29 The Court has also held that a host Member State which imposes certain conditions as to qualifications is in principle bound by the declarations contained in the certificate issued by the Member State of origin, in particular those concerning the activities in which the applicant was engaged there or their duration, as that certificate would otherwise be deprived of its effectiveness (Van de Bijl, cited above, paragraphs 22 and 23). | 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 |
4,895 | 55. The Court of Justice has also had occasion to make it clear that the various grounds for refusal must be interpreted in the light of the public interest underlying each of them. The public interest taken into account in the examination of each of those grounds for refusal may, or even must, reflect different considerations, depending upon which ground for refusal is at issue ( Henkel v OHIM , paragraphs 45 and 46; SAT.1 v OHIM , paragraph 25; and BioID v OHIM , paragraph 59). | 45. Each of the grounds for refusal to register listed in Article 7(1)(b) of Regulation No 40/94 is independent of the others and calls for separate examination. Furthermore, the various grounds for refusal must be interpreted in the light of the public interest underlying each of them (see, to that effect, Case C-299/99 Philips [2002] ECR I-5475, paragraph 77, and Linde , paragraphs 67 and 71). | 1 |
4,896 | 28 Yet other directives require the Member States to obtain very precise and specific results after a certain period (see, for example, Article 4(1) of Council Directive 76/160/EEC of 8 December 1975 concerning the quality of bathing water (OJ 1976 L 31, p. 1); see, in this regard, Case C-56/90 Commission v United Kingdom [1993] ECR I-4109, paragraphs 42, 43 and 44, Case C-198/97 Commission v Germany [1999] ECR I-3257, paragraph 35, Case C-307/98 Commission v Belgium [2000] ECR I-3933, paragraph 51, and Case C-268/00 Commission v Netherlands [2002] ECR I-2995, paragraphs 12, 13 and 14). | 46. Such an assessment must not be conducted too formalistically, so that the provision of documentary evidence which lacks the degree of detail and is not presented in the form of a corporation tax certificate provided for by the Member State of taxation of a shareholder having received dividends from a capital company established in another Member State, but which enables the tax authorities of the Member State of taxation to ascertain, clearly and precisely, whether the conditions for obtaining a tax advantage are met, must be considered by those authorities to be equivalent to the production of the above-mentioned certificate. | 0 |
4,897 | 35 As regards the limitation in time of the effects of Article 119 of the Treaty, it should be recalled, first, that, in Case 43/75 Defrenne v Sabena [1976] ECR 455 (`Defrenne II'), paragraph 40, the Court held that the principle of equal pay contained in Article 119 of the Treaty may be relied upon before the national courts and that those courts have a duty to ensure protection of the rights which that provision vests in individuals. However, in paragraphs 74 and 75 of the same judgment, the Court made it clear that, by virtue of overriding considerations of legal certainty affecting all the interests involved, both public and private, the direct effect of Article 119 could not be relied on in order to support claims relating to pay periods prior to the date of that judgment, namely 8 April 1976, except as regards those workers who had already brought legal proceedings or made an equivalent claim. | 30
On the other hand, where goods or services acquired by a taxable person are used for purposes of transactions that are exempt or do not fall within the scope of VAT, no output tax can be collected or input tax deducted (see, to that effect, judgment of 29 October 2009, SKF, C‑29/08, EU:C:2009:665, paragraph 59). | 0 |
4,898 | 23 In the case of patents, the specific subject-matter of the industrial property is, in particular, the exclusive right of the patent proprietor to use an invention with a view to manufacturing industrial products and putting them into circulation for the first time, either directly or by the grant of licences to third parties, and also the right to oppose infringements (see in particular the abovementioned judgment in Commission v United Kingdom, paragraph 21). | 29 As regards the comparative nature of advertising within the meaning of Directive 84/450 as amended, it is apparent from Article 2(2a) that the test is that comparative advertising identifies, explicitly or by implication, a competitor or goods or services offered by a competitor. | 0 |
4,899 | 92
Admittedly, the sanctions and measures sought in the cases in the main proceedings against the defendants in the main proceedings and which are the subject of the third question fall within the sanctions and measures referred to in Article 88(2) and Article 89(1)(d) of Regulation No 6/2002 (see, to that effect, judgment of 13 February 2014, H. Gautzsch Großhandel, C‑479/12, EU:C:2014:75, paragraphs 52 to 54). | 52. First, regarding the claim for destruction of the infringing products, it is clear from Article 89(1) of Regulation No 6/2002, which refers, in subparagraph (a) thereof, to an order prohibiting the defendant from proceeding with the acts which have infringed or would infringe the Community design and, in subparagraphs (b) and (c), to an order to seize the infringing products and to an order to seize materials and implements used in order to manufacture those products, that the destruction of those products falls within the ‘other sanctions appropriate under the circumstances’ referred to in Article 89(1)(d) of that regulation. It follows that, under Article 89(1)(d) of Regulation No 6/2002, the law applicable to that claim is the law of the Member State in which the acts of infringement or threatened infringement have been committed, including its private international law. | 1 |
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