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In particular, the Court has held that a national court, in assessing the facts characterising the transaction in question, must take into account among other things the type of undertaking or business concerned (judgment of 26 November 2015, Aira Pascual and Algeposa Terminales Ferroviarios, C‑509/14, EU:C:2015:781, paragraph 33). | 33. In particular, the Court has held that a national court, in assessing the facts characterising the transaction in question, must take into account among other things the type of undertaking or business concerned. | 1 |
4,901 | 47. The Netherlands Government recalls that although as a general rule the principle of legal certainty precludes a Community measure from having retroactive effect, it may exceptionally be otherwise when the purpose to be achieved so demands and when the legitimate expectations of those concerned are duly respected (Case 98/78 Racke [1979] ECR 69, paragraph 20; Case 99/78 Decker [1979] ECR 101, paragraph 8; and Joined Cases C-143/88 and C-92/89 Zuckerfabrik Süderdithmarschen and Zuckerfabrik Soest [1991] ECR I‑415, paragraph 49). It points out in that connection that the measure was justified by the abuses recorded and that the legitimate expectations of the traders were protected. First, the legislative amendment was announced beforehand and was therefore not a surprise. Second, the Netherlands legislature made provision for transitional arrangements applicable to many situations. The only situations not covered were those in which the rent for property was low compared with the investment cost, that is to say, those situations which had features characteristic of abuses such as those the law sought to prevent. Finally, the Netherlands Government pointed out that, as is clear from the debates prior to adoption of the legislation, parties to leases for immovable property were given a period of time to allow them to make arrangements to deal with the consequences entailed by the future law.
– Reply of the Court | 50. To accept that persons who do not have a right of residence under Directive 2004/38 may claim entitlement to social assistance under the same conditions as those applicable to nationals of the host Member State would run counter to an objective of the directive, set out in recital 10 in its preamble, namely preventing Union citizens who are nationals of other Member States from becoming an unreasonable burden on the social assistance system of the host Member State (judgment in Dano , C‑333/13, EU:C:2014:2358, paragraph 74). | 0 |
4,902 | 30. First, as the Court has repeatedly held, the principle of liability on the part of a Member State for damage caused to individuals as a result of breaches of Community law for which the State is responsible is inherent in the system of the Treaty (Joined Cases C-6/90 and C-9/90 Francovich and Others [1991] ECR I-5357, paragraph 35; Brasserie du Pêcheur and Factortame , cited above, paragraph 31; Case C-392/93 British Telecommunications [1996] ECR I-1631, paragraph 38; Case C-5/94 Hedley Lomas [1996] ECR I-2553, paragraph 24; Joined Cases C-178/94, C-179/94, C-188/94, C-189/94 and C-190/94 Dillenkofer and Others [1996] ECR I-4845, paragraph 20, Case C-127/95 Norbrook Laboratories [1998] ECR I-1531, paragraph 106 and Haim , cited above, paragraph 26). | 51 Consequently, in calculating rights of a financial nature such as a termination payment or salary increases, the transferee must take into account the entire length of service of the employees transferred, in so far as his obligation to do so derives from the employment relationship between those employees and the transferor, and in accordance with the terms agreed in that relationship. | 0 |
4,903 | 26. The conclusion in this context must be that the directive does not provide for any intermediate category between working time and rest periods (see, to that effect, judgment in Dellas and Others , C‑14/04, EU:C:2005:728, paragraph 43, and orders in Vorel , C‑437/05, EU:C:2007:23, paragraph 25, and Grigore , C‑258/10, EU:C:2011:122, paragraph 43). | 41. Nevertheless, the Court has also held that, in exceptional circumstances, it can examine the conditions in which the case was referred to it by the national court, in order to confirm its own jurisdiction (see, to that effect, Case 244/80 Foglia [1981] ECR 3045, paragraph 21; PreussenElektra , paragraph 39; and Rüffler , paragraph 37). | 0 |
4,904 | 92. It is also settled case-law that the financial consequences which might ensue for a Member State from a preliminary ruling do not in themselves justify limiting the temporal effect of the ruling (see, inter alia, Case C-184/99 Grzelczyk [2001] ECR I‑6193, paragraph 52). | 52 It is also settled in case-law that the financial consequences which might ensue for a Member State from a preliminary ruling do not in themselves justify limiting the temporal effect of the ruling (see, in particular, Buchner and Others, paragraph 41). | 1 |
4,905 | 14. Nevertheless, in exceptional circumstances, the Court can examine the conditions in which the case was referred to it by the national court, in order to assess whether it has jurisdiction. The Court may refuse to rule on a question referred for a preliminary ruling by a national court only where it is quite obvious that the interpretation of Community law that is sought bears no relation to the actual facts of the main action or its purpose, where the problem is hypothetical, or where the Court does not have before it the factual or legal material necessary to give a useful answer to the questions submitted to it (see, inter alia, Arduino , paragraph 25, and Case C-425/06 Part Service [2008] ECR I‑0000, paragraph 34). | 50. La récupération doit s’effectuer sans délai et, au plus tard, dans celui prévu, le cas échéant, par la décision, adoptée au titre de l’article 88, paragraphe 2, CE, enjoignant la récupération d’une aide d’État ou, le cas échéant, dans celui fixé par la Commission par la suite. Une récupération tardive, postérieure aux délais impartis, ne saurait satisfaire aux exigences du traité (voir, en ce sens, arrêt Commission/Italie, EU:C:2011:650, point 37 et jurisprudence citée). | 0 |
4,906 | 58. Lastly, even if the plans and programmes that the contested decree modifies have already been subject to an assessment of their environmental effects under Directive 85/337 or ‘any other Community law requirements’ as provided for in Article 11(1) of Directive 2001/42 — a point which it is not possible to establish from the documents before the Court — it is, in any event, for the referring court to determine whether such an assessment may be regarded as being the result of a coordinated or joint procedure within the meaning of Article 11(2) of Directive 2001/42 and whether it already complies with all the requirements of Directive 2001/42, in which case there would no longer be an obligation to carry out a new assessment for the purposes of that directive (judgment in Valčiukienė and Others , C‑295/10, EU:C:2011:608, paragraph 62). | 87. Such a restriction can be justified, under EU law, only if it is based on objective considerations independent of the nationality of the persons concerned and is proportionate to the legitimate objective of the national provisions (see De Cuyper , paragraph 40; Tas-Hagen and Tas , paragraph 33; Zablocka-Weyhermüller , paragraph 37; and Rüffler , paragraph 74). | 0 |
4,907 | 28. That list is exhaustive in nature and its items must be interpreted strictly inasmuch as they constitute an obstacle to the attainment of one of the fundamental objectives of Regulation No 44/2001 intended to facilitate the free movement of judgments by establishing a simple and rapid enforcement procedure (see, to that effect, Cast C‑420/07 Apostolides [2009] ECR I‑3571, paragraph 55 and the case‑law cited, and Case C‑139/10 Prism Investments [2011] ECR I‑9511, paragraph 33). | 63. However, where it is clear from the circumstances as a whole that the contract is more closely connected with a country other than that identified on the basis of the presumptions set out in Article 4(2) to (4) of the Convention, it is for that court to refrain from applying Article 4(2) to (4). | 0 |
4,908 | 54. It follows from that judgment that that principle is not breached where a Member State imposes VAT on services supplied by means of slot machines while exempting horse-race betting, fixed-odds bets, lotteries and draws from VAT (see, to that effect, Leo-Libera , paragraphs 9, 10 and 36). | 35 Consequently, it must be held that, by precluding by regulation or administrative practice on the grounds of their nationality employed or self-employed workers from other Member States and the members of their families from being attributed large-family status for the purpose of the award of special benefits for such families and from being awarded family allowances, the Hellenic Republic has failed to fulfil its obligations under Articles 48 and 52 of the EC Treaty, Article 7 of Regulation No 1612/68, Article 7 of Regulation No 1251/70, Article 7 of Directive 75/34 and Article 3 of Regulation No 1408/71. | 0 |
4,909 | 20 As far as the right to join an occupational scheme is concerned, it stated that there was no reason to suppose that those concerned could have been mistaken as to the applicability of Article 119. It has been clear since the judgment in Case 170/84 Bilka-Kaufhaus v Karin Weber von Hartz [1986] ECR 1607 that a breach of the rule of equal treatment as regards recognition of such a right is caught by Article 119 (Vroege, paragraphs 28 and 29 and Fisscher, paragraphs 25 and 26). | 41 However, since Channel Islanders are British nationals, the distinction between them and other citizens of the United Kingdom cannot be likened to the difference in nationality between the nationals of two Member States. | 0 |
4,910 | 32 In the light of the wording of Article 21 of the Convention and the objective set out above, that article must be understood as requiring, as a condition of the obligation of the second court seised to decline jurisdiction, that the parties to the two actions be identical. | 46. Aux fins d’examiner le bien-fondé des griefs de la Commission, il convient de rappeler que, selon une jurisprudence constante, la transposition d’une directive n’exige pas nécessairement une reprise formelle et textuelle des dispositions de celle-ci dans une disposition légale ou réglementaire expresse et spécifique, mais peut se satisfaire d’un contexte juridique général, dès lors que celui-ci assure effectivement la pleine application de la directive d’une manière suffisamment claire et précise. En particulier, l’existence de principes généraux de droit constitutionnel ou administratif peut rendre superflue la transposition par des mesures législatives ou réglementaires spécifiques. Toutefois, les dispositions d’une directive doivent être mises en œuvre avec une force contraignante incontestable, avec la spécificité, la précision et la clarté requises, afin que soit satisfaite l’exigence de sécurité juridique qui requiert que, au cas où la directive vise à créer des droits pour les particuliers, les bénéficiaires soient mis en mesure de connaître la plénitude de leurs droits (voir arrêts du 30 novembre 2006, Commission/Luxembourg, C‑32/05, Rec. p. I‑11323, point 34; du 16 juillet 2009, Commission/Irlande, C‑427/07, Rec. p. I‑6277, points 54 et 55, ainsi que du 3 décembre 2009, Commission/Belgique, C‑475/08, Rec. p. I‑11503, point 41). | 0 |
4,911 | 17. The Court points out in limine that, as it has consistently held (see, in particular, Case C-187/93 Parliament v Council [1994] ECR I-2857, paragraph 14), an action for annulment brought by the Parliament against an act of the Council or the Commission is admissible provided that the action seeks only to safeguard its prerogatives and that it is founded only on submissions alleging their infringement. | 52. With regard to tax treatment under the Franco-Swedish agreement, it should be recalled that a non-resident shareholder such as Ms Bouanich is permitted, under that agreement, as interpreted in the light of the commentaries on the OECD Model Tax Convention, to deduct the nominal value of the shares from the taxable amount payable on the occasion of a repurchase of those shares. The remaining amount is then taxed at the rate of 15%. | 0 |
4,912 | 34 It should be noted in this connection that when the same argument was relied on by the applicant in Case C-156/87 Gestetner, cited above, the Court pointed out at paragraph 57 that, with regard to imports of PPCs supplied by Fuji Xerox from Japan, the institutions took the view that Rank Xerox had not produced evidence that it had been led to buy the machines on grounds of self-protection. According to the information obtained the decision was a management decision taken by the Xerox group of companies. However, the volume of those imports was minimal in relation to the entire range of PPCs produced by Rank Xerox within the Community and in relation to the Community market as a whole (1%), and the resale prices were the same as the prices of equivalent machines produced by Rank Xerox. | 79. As is apparent from the answer to the third question and, in particular, from paragraphs 37, 42 and 44 of this judgment, in circumstances such as those of the main proceedings, the legislation at issue in those proceedings, which makes no provision for regular review, maintains for an unlimited period a prohibition on leaving the territory and thereby perpetuates an infringement of the right laid down in Article 21(1) TFEU to move and reside freely within the territory of the Member States. In such circumstances, a prohibition of that kind is the antithesis of the freedom conferred by Union citizenship to move and reside within the territory of the Member States (see also, by analogy, Case C-348/96 Calfa [1999] ECR I-11, paragraph 18). | 0 |
4,913 | 51. However, the application of the rules set out in Articles 12 EC, 43 EC and 49 EC, as well as the general principles of which they are the specific expression, is excluded if the control exercised over the concessionaire by the concession-granting public authority is comparable to that which the authority exercises over its own departments and if, at the same time, that entity carries out the essential part of its activities with the controlling authority (see, inter alia, ANAV , paragraph 24). In such a case, an invitation to tender is not mandatory, even if the other party to the contract is an entity that is legally distinct from the contracting authority (see, inter alia, Case C‑573/07 Sea [2009] ECR I‑0000, paragraph 36). | 66. The taking into account of the diploma of the person concerned, such as the maîtrise en droit granted by a French university, must therefore be carried out in the context of the assessment of the whole of the training, academic and professional, which that person is able to demonstrate. | 0 |
4,914 | 41 Finally, it should be noted that in the absence of Community provisions, Member States are free to chose the modes of proof of the various matters defined in the directives which they transpose, provided that the effectiveness of Community law is not thereby undermined (see in particular, in that regard, Joined Cases 205/82 to 215/82 Deutsche Milchkontor and Others v Germany [1983] ECR 2633, paragraphs 17 to 25 and 35 to 39; Case 222/82 Marguerite Johnston v Chief Constable of the Royal Ulster Constabulary [1986] ECR 1651, paragraphs 17 to 21; and Case C-212/94 FMC and Others v Intervention Board for Agricultural Produce and Ministry of Agriculture, Fisheries and Food [1996] ECR I-389, paragraphs 49 to 51). | 49
In that context, the Court has also held, first, that such a measure can be adopted only if the alleged real risk for public health appears to be sufficiently established on the basis of the latest scientific data available at the date of the adoption of that measure (see judgments of 23 September 2003, Commission v Denmark, C‑192/01, EU:C:2003:492, paragraph 48; of 5 February 2004, Commission v France, C‑24/00, EU:C:2004:70, paragraph 55; of 2 December 2004, Commission v Netherlands, C‑41/02, EU:C:2004:762, paragraph 49; and of 28 January 2010, Commission v France, C‑333/08, EU:C:2010:44, paragraph 89), and, secondly, that the evaluation of that risk must be carried out on the basis of the most reliable scientific data available and the most recent results of international research (see judgment of 5 February 2004, Greenham and Abel, C‑95/01, EU:C:2004:71, paragraph 47). | 0 |
4,915 | 67. In that regard, it must be remembered that in the context of a reference for a preliminary ruling the need to provide an interpretation of Community law which will be of use to the national court makes it necessary for the referring court to define the factual and legislative context of the questions it is asking or, at the very least, explain the factual circumstances on which those questions are based (Joined Cases C-320/90 to C-322/90 Telemarsicabruzzo and Others [1993] ECR I-393, paragraph 6, and Joined Cases C-421/00, C-426/00 and C-16/01 Sterbenz and Haug [2003] ECR I-1065, paragraph 20). The information supplied in the decision making the reference thus serves to enable the Court to give useful answers (see, in particular, the order of 28 June 2000 in Case C-116/00 Laguillaumie [2000] ECR I-4979, paragraph 14). | 7 WITH REGARD TO ARTICLE 30 OF THE EEC TREATY, IT MUST BE EMPHASIZED THAT THE PURPOSE OF THAT PROVISION IS TO ELIMINATE OBSTACLES TO THE IMPORTATION OF GOODS AND NOT TO ENSURE THAT GOODS OF NATIONAL ORIGIN ALWAYS ENJOY THE SAME TREATMENT AS IMPORTED GOODS . A DIFFERENCE OF TREATMENT AS BETWEEN GOODS WHICH IS NOT CAPABLE OF RESTRICTING IMPORTS OR OF PREJUDGING THE MARKETING OF IMPORTED GOODS DOES NOT FALL WITHIN THE PROHIBITION CONTAINED IN THAT ARTICLE ( JUDGMENT OF 23 OCTOBER 1986 IN CASE 355/85 DRIANCOURT V COGNET (( 1986 )) ECR 3231 ). | 0 |
4,916 | 36. Or, la République hellénique n’a pas avancé de données précises susceptibles de remettre en cause, à tout le moins en ce qui concerne chacune des parties des régions visées au point précédent du présent arrêt, le constat de la Commission, selon lequel la contribution des sources agricoles à la pollution par les nitrates dans ces régions est significative. En effet, ainsi que la Cour l’a déjà jugé, pour que des eaux soient considérées comme «atteintes par la pollution», au sens, notamment, de l’article 3, paragraphe 1, de la directive 91/676, et que leur désignation comme zone vulnérable s’impose, en application de l’article 3, paragraphe 2, de cette directive, il n’est pas nécessaire que les composés azotés d’origine agricole contribuent de manière exclusive à la pollution. Il suffit qu’ils y contribuent de manière significative (voir, en ce sens, arrêt Standley e.a., C-293/97, EU:C:1999:215, points 30 et 35). | 37. It should be recalled that, in the context of tax rules, such as those at issue in the main proceedings, which seek to prevent the economic double taxation of distributed profits, the situation of a corporate shareholder receiving foreign-sourced dividends is comparable to that of a corporate shareholder receiving nationally-sourced dividends in so far as, in each case, the profits made are, in principle, liable to be subject to a series of charges to tax ( Test Claimants in the FII Group Litigation , paragraph 62, and Joined Cases C‑436/08 and C‑437/08 Haribo Lakritzen Hans Riegel and Österreichische Salinen [2011] ECR I‑305, paragraph 59). | 0 |
4,917 | 16. La seule constatation du manquement s’oppose à ce qu’il soit fait droit à la demande du Grand-Duché de Luxembourg, tendant à ce que la procédure soit suspendue dans l’attente d’un hypothétique désistement de la Commission (arrêts du 19 février 2002, Commission/Luxembourg, C-366/00, Rec. p. I-1749, point 12, et du 24 février 2005, Commission/Luxembourg, C-383/04, point 7). | 34. In that regard, it should be noted that, if the interpretation of the concept of ‘materials’ argued for by Mr Seeger were adopted, the derogation in Article 13(1)(d), second indent, of Regulation No 561/2006 would extend, in principle, to all goods of a business nature, which would thus undermine the objectives of that regulation, namely improvement of the working conditions of personnel in the road transport sector and road safety. | 0 |
4,918 | 59. According to established case-law, each of the grounds for refusal to register listed in Article 7(1) of Regulation No 40/94 is independent of the others and requires separate examination. Moreover, it is appropriate to interpret those grounds for refusal in the light of the general interest which underlies each of them. The general interest to be taken into consideration when examining each of those grounds for refusal may or even must reflect different considerations according to the ground for refusal in question ( Henkel v OHIM , paragraphs 45 and 46; Case C‑329/02 P SAT.1 v OHIM [2004] ECR I‑8317, paragraph 25, and BioID v OHIM , paragraph 59). | 64. Cependant, outre le fait que lesdites circulaires ont été adoptées postérieurement à l’expiration du délai fixé dans l’avis motivé, de simples circulaires ou pratiques administratives, par nature modifiables au gré de l’administration et dépourvues d’une publicité adéquate, ne sauraient être considérées comme constituant une exécution des obligations qui incombent aux États membres dans le cadre de l’application des règlements communautaires (voir, en ce sens, en ce qui concerne la transposition des directives, arrêt du 10 mai 2007, Commission/Autriche, C‑508/04, Rec. p. I‑3787, point 80 et jurisprudence citée, ainsi que, s’agissant de l’exécution des obligations résultant du traité CE, arrêt du 8 juillet 1999, Commission/Belgique, C‑203/98, Rec. p. I‑4899, point 14). | 0 |
4,919 | 24. In that connection, the Court has stated that the rule of special jurisdiction laid down in Article 5(3) of the Brussels Convention is based on the existence of a particularly close connecting factor between the dispute and the courts of the place where the harmful event occurred, which justifies the attribution of jurisdiction to those courts for reasons relating to the sound administration of justice and the efficacious conduct of proceedings (see to that effect, inter alia, Mines de Potasse d'Alsace , paragraph 11; Case C-220/88 Dumez France and Tracoba [1990] ECR I‑49, paragraph 17; Case C-68/93 Shevill and Others [1995] ECR I‑415, paragraph 19; and Case C-364/93 Marinari [1995] ECR I-2719, paragraph 10). The courts for the place where the harmful event occurred are usually the most appropriate for deciding the case, in particular on the grounds of proximity and ease of taking evidence (see Henkel , paragraph 46). | 18 To apply the provisions of Articles 77 and 78 of the regulation specifying the Member State of residence as having sole competence to grant the family benefits in question may result, however, in the persons concerned being deprived of their entitlement to benefit under the laws of another Member State alone. It was for that reason that, in its judgments in Laterza and Gravina, the Court interpreted those provisions as meaning that the principle of a single State responsible for payment is subject, as regards family benefits, to an exception requiring the other Member State to grant a supplement. | 0 |
4,920 | 23 It should be borne in mind that, according to settled case-law of the Court, the right to a refund of charges levied in a Member State in breach of rules of Community law is the complement of the rights conferred on individuals by the Community provisions prohibiting charges having an effect equivalent to customs duties or, as the case may be, the discriminatory application of domestic charges, as interpreted by the Court of Justice (San Giorgio, cited above, paragraph 12; Case 309/85 Barra v Belgium and Another [1998] ECR 355, paragraph 17, and Case C-62/93 BP Supergaz v Greek State [1995] ECR I-1883, paragraph 40). The Member State is therefore required in principle to repay charges levied in breach of Community law (Joined Cases C-192/95 to C-218/95 Comateb and Others v Directeur Général des Douanes et Droits Indirects [1997] ECR I-165, paragraph 20). | 30. Pour autant que la République française fait état des travaux législatifs ayant pour objet de rendre la législation française conforme à l’article 63 TFUE et à l’article 40 de l’accord EEE, il suffit de rappeler qu’il est de jurisprudence constante que l’existence d’un manquement doit être appréciée en fonction de la situation de l’État membre telle qu’elle se présentait au terme du délai fixé dans l’avis motivé et que les changements intervenus par la suite ne sauraient être pris en compte par la Cour (voir, notamment, arrêts Commission/Grèce, C‑351/13, EU:C:2014:2150, point 20, et Commission/Belgique, C‑317/14, EU:C:2015:63, point 34). | 0 |
4,921 | 196. The Court has already held that clause 5(1) of the Framework Agreement does not appear, so far as its subject-matter is concerned, to be unconditional and sufficiently precise for individuals to be able to rely upon it before a national court. Under clause 5(1), it is left to the discretion of the Member States to rely, for the purposes of preventing the misuse of fixed-term employment contracts, on one or more of the measures listed in that clause, or even on existing equivalent legal measures, while taking account of the needs of specific sectors and/or categories of workers. In addition, it is not possible to determine sufficiently the minimum protection which should, on any view, be implemented pursuant to clause 5(1) of the Framework Agreement ( Impact , paragraphs 71, 78 and 79). | 14 As regards the TSIs, it is not apparent from the terms of the directive and, in particular, of Article 23 thereof that preparing TSIs is a pre-condition for the implementation of the directive. | 0 |
4,922 | 75. In order to evaluate the merits of the Commission's fourth ground, it should be recalled that, according to settled case-law, each of the Member States to which a directive is addressed is obliged to adopt, within the framework of its national legal system, all the measures necessary to ensure that the directive is fully effective, in accordance with the objective it pursues (see, inter alia , Case C-478/99 Commission v Sweden [2002] ECR I-4147, paragraph 15). | 99. Or, un tel raisonnement du Tribunal ne révèle aucune des violations du droit alléguées par Gosselin ni aucun défaut de motivation. | 0 |
4,923 | 38. In accordance with Article 1(a) of Directive 93/36, it is sufficient, in principle, if the contract was concluded between a local authority and a person legally distinct from it. The position can be otherwise only in the case where the local authority exercises over the person concerned a control which is similar to that which it exercises over its own departments and, at the same time, that person carries out the essential part of its activities with the controlling local authority or authorities. (judgment in Teckal , paragraph 50). | 50 In that regard, in accordance with Article 1(a) of Directive 93/36, it is, in principle, sufficient if the contract was concluded between, on the one hand, a local authority and, on the other, a person legally distinct from that local authority. The position can be otherwise only in the case where the local authority exercises over the person concerned a control which is similar to that which it exercises over its own departments and, at the same time, that person carries out the essential part of its activities with the controlling local authority or authorities. | 1 |
4,924 | 33 Second, the Court took the view, in paragraph 47 of Crispoltoni II, that, in adopting Regulation No 1114/88, the Council had acted not only in compliance with the principle of proportionality, in that it did not choose a measure which was manifestly inappropriate having regard to the objective pursued, but also in accordance with the need to effect the appropriate adjustments by degrees prescribed by Article 39(2)(b) of the Treaty. | 25 Before the various complaints made by the United Kingdom Government and by the German Government, which has intervened in its support, are examined, it should be noted that, as the Council has correctly observed, since its judgment of 13 March 1968 in Case 5/67 Beus v Hauptzollamt München [1968] ECR 83, the Court has consistently held that the scope of the obligation to provide reasons depends on the nature of the measure in question and that, in the case of measures of general application, the statement of reasons may be confined to indicating the general situation which led to its adoption, on the one hand, and the general objectives which it is intended to achieve, on the other. | 0 |
4,925 | 145. According to well-established case-law, the concept of State aid does not refer to State measures which differentiate between undertakings and which are, therefore, prima facie selective where that differentiation arises from the nature or the general scheme of the system of which they form part (see, to that effect, inter alia, Adria-Wien Pipeline and Wietersdorfer & Peggauer Zementwerke , paragraph 42; Portugal v Commission , paragraph 52; and British Aggregates v Commission , paragraph 83). | 61. In the light of the foregoing, the answer to the question referred must be that Article 15(1)(d) of Regulation No 1260/2001 is to be interpreted as meaning that all the quantities of exported products which fall under that article, regardless of whether or not refunds have actually been paid, are to be taken into account for the purpose of calculating the estimated average loss per tonne of product.
The validity of Regulations No 1837/2002, No 1762/2003 and No 1775/2004 | 0 |
4,926 | 39. It is not possible, as the Government of the French Community suggests, to raise against that conclusion the principle of citizenship of the Union set out in Article 17 EC, which includes, in particular, according to Article 18 EC, the right of every citizen of the Union to move and reside freely within the territory of the Member States. The Court has on several occasions held that citizenship of the Union is not intended to extend the material scope of the Treaty to internal situations which have no link with Community law (Joined Cases C‑64/96 and C‑65/96 Uecker and Jacquet [1997] ECR I‑3171, paragraph 23; Case C‑148/02 Garcia Avello [2003] ECR I‑11613, paragraph 26, and Case C‑403/03 Schempp [2005] ECR I‑6421, paragraph 20). | 78. In the light of all of the foregoing, the answer to the questions referred for preliminary ruling must be that, in a situation such as that in issue in the main proceedings, the First Companies Directive cannot be relied on as such against accused persons by the authorities of a Member State within the context of criminal proceedings, in view of the fact that a directive cannot, of itself and independently of national legislation adopted by a Member State for its implementation, have the effect of determining or increasing the criminal liability of those accused persons.
Costs | 0 |
4,927 | 155. However, it should be noted that, if the grounds of a judgment of the General Court disclose an infringement of European Union law but its operative part is shown to be well founded on other legal grounds, such an infringement is not capable of bringing about the annulment of that judgment, and a substitution of grounds must be made (see, to that effect, inter alia, Joined Cases C‑120/06 P and C‑121/06 P FIAMM and Others v Council and Commission [2008] ECR I‑6513, paragraph 187 and case-law cited). | 29. Consequently, it is open to the authorities of a Member State which makes use of the option available under Article 5(7)(a) of treating certain applications of goods as supplies made for consideration to hold that the tax burden, in terms of VAT, on a taxable person who rents out to sports associations pitches which it has had covered with an artificial surface must be at the same level as it would be for a competitor who rents out to sports associations pitches covered with artificial surfaces which have been purchased in their entirety from a third party. | 0 |
4,928 | 65. Under Article 2 of Regulation No 1552/89, the Community’s entitlement to the own resources is to be established as soon as the amount due has been notified to the debtor by the competent department of the Member State. Notification to the debtor is to be given as soon as the competent customs authorities are in a position to calculate the amount of duties arising from a customs debt and to identify the debtor (Case C‑392/02 Commission v Denmark [2005] ECR I‑9811, paragraph 61). | 64. Secondly, it is clear from the second recital in the preamble to Directive 97/55 that comparative advertising is designed to enable consumers to make the best possible use of the internal market, given that advertising is a very important means of creating genuine outlets for all goods and services throughout the Community. | 0 |
4,929 | 49. Accordingly, pursuant to Article 88(2) of Regulation No 6/2002, the defences of the extinction of rights over time and of an action being time‑barred that may be raised against an action brought on the basis of Articles 19(2) and 89(1)(a) of that regulation are governed by national law, which must be applied in a manner that observes the principles of equivalence and effectiveness, the substance of which is set out in paragraph 42 above (see also, by analogy, Joined Cases C‑295/04 to C‑298/04 Manfredi and Others [2006] ECR I‑6619, paragraphs 77 to 80; Case C‑406/08 Uniplex (UK) [2010] ECR I‑817, paragraphs 32 and 40; Case C‑246/09 Bulicke [2010] ECR I‑7003, paragraph 25; Case C‑177/10 Rosado Santana [2011] ECR I‑7907, paragraphs 89, 90, 92 and 93; and Case C‑591/10 Littlewoods Retail and Others [2012] ECR, paragraph 27). | 48. As regards the relationship between the second and third paragraphs of the declaration, these correspond to the second and third types of information to be declared under Article 30(4)(iii) of the Convention. | 0 |
4,930 | 40. In that regard, it should be noted that the right to deduct provided for in Article 167 et seq. of Directive 2006/112 is an integral part of the VAT scheme and in principle may not be limited. The right to deduct is exercisable immediately in respect of all the taxes charged on transactions relating to inputs (Case C‑368/09 Pannon Gép Centrum [2010] ECR I‑0000, paragraph 37 and the case-law cited). | 7 TO COME WITHIN THE PROHIBITION CONTAINED IN THESE PROVISIONS IT IS ENOUGH FOR THE MEASURES IN QUESTION TO BE CAPABLE OF ACTING AS A DIRECT OR INDIRECT , REAL OR POTENTIAL HINDRANCE TO IMPORTS BETWEEN MEMBER STATES . THESE CONDITIONS ARE SATISFIED AS FAR AS LIVESTOCK AND MEAT FOR HUMAN CONSUMPTION IS CONCERNED , IF COMPULSORY , VETERINARY AND PUBLIC HEALTH INSPECTIONS ARE CARRIED OUT AT THE FRONTIERS OF A MEMBER STATE . AS A RESULT IN PARTICULAR OF THE DELAYS INHERENT IN THE INSPECTIONS AND THE ADDITIONAL TRANSPORT COSTS WHICH THE IMPORTER MAY INCUR THEREBY , THE INSPECTIONS IN QUESTION ARE LIKELY TO MAKE IMPORTATION MORE DIFFICULT OR MORE COSTLY .
| 0 |
4,931 | 63. According to settled case-law, the classification as ‘aid’ within the meaning of Article 87(1) of the Treaty requires that all the conditions set out in that provision are fulfilled (see Case C-142/87 Belgium v Commission [1990] ECR I-959, ‘Tubemeuse’ , paragraph 25; Case C‑280/00 Altmark Trans and Regierungspräsidium Magdeburg [2003] ECR I-7747, paragraph 74; and Joined Cases C-341/06 P and C‑342/06 P Chronopost and La Poste v Ufex and Others [2008] ECR I‑0000, paragraph 125). | 54 It must be pointed out in that regard that, according to well-established case-law, where Community directives provide for the harmonisation of the measures necessary to ensure the protection of animal and human health and establish Community procedures to check that they are observed, recourse to Article 36 is no longer justified and the appropriate checks must be carried out and the measures of protection adopted within the framework outlined by the harmonising directive (Case 5/77 Tedeschi v Denkavit [1977] ECR 1555, paragraph 35). | 0 |
4,932 | 22 That principle of automatic nullity can be relied on by anyone, and the courts are bound by it once the conditions for the application of Article 85(1) are met and so long as the agreement concerned does not justify the grant of an exemption under Article 85(3) of the Treaty (on the latter point, see inter alia Case 10/69 Portelange [1969] ECR 309, paragraph 10). Since the nullity referred to in Article 85(2) is absolute, an agreement which is null and void by virtue of this provision has no effect as between the contracting parties and cannot be set up against third parties (see the judgment in Case 22/71 Béguelin [1971] ECR 949, paragraph 29). Moreover, it is capable of having a bearing on all the effects, either past or future, of the agreement or decision concerned (see the judgment in Case 48/72 Brasserie de Haecht II [1973] ECR 77, paragraph 26). | 49. In that regard, it should be borne in mind that it is for the referring court to determine, in the cases before it, what the correct interpretation of national law is. | 0 |
4,933 | 25 Accordingly, point 8 of Article 4 of Directive 65/65/EEC, as amended by Council Directive 87/21/EEC of 22 December 1986 (OJ 1987 L 15, p. 36), establishes an `abridged' procedure which, subject to certain conditions, relieves the manufacturers of medicinal products which are essentially similar to medicinal products already authorised from having to provide the results of pharmacological and toxicological tests and of clinical trials, thus saving the time and expense necessary to assemble such data, and avoiding the repetition of tests on humans or animals where these are not absolutely necessary (see Case C-368/96 Generics (UK) and Others [1998] ECR I-7967, paragraphs 2 to 4). | 21 As the Court has repeatedly held, the decisive criterion for the customs classification of goods must be sought generally in their objective characteristics and qualities, as defined in the relevant heading of the Common Customs Tariff and in the notes to the sections or chapters (see, in particular, Case C-11/93 Siemens Nixdorf [1994] ECR I-1945, paragraph 11). | 0 |
4,934 | 35 It follows that the principle of the protection of legitimate expectations cannot be relied upon against an unambiguous provision of Community law; nor can the conduct of a national authority responsible for applying Community law, which acts in breach of that law, give rise to a legitimate expectation on the part of a trader of beneficial treatment contrary to Community law (see judgment in Case 316/86 Hauptzollamt Hamburg-Jonas v Kruecken [1988] ECR 2213, paragraph 24). | 22 None the less, whatever the applicable national law may be, it must be interpreted, as far as possible, in the light of the wording and purpose of the directive in order to achieve the result pursued by the latter and thereby comply with the third paragraph of Article 189 of the EC Treaty (see, inter alia, Case C-106/89 Marleasing [1990] ECR I-4135, paragraph 8, and Case C-91/92 Faccini Dori v Recreb [1994] ECR I-3325, paragraph 26). | 0 |
4,935 | 22 It should be borne in mind that it is not for the Court of Justice but for the national court to ascertain the facts which have given rise to the dispute and to establish the consequences which they have for the judgment which it is required to deliver (see, for example, Case C-435/97 World Wildlife Fund (WWF) and Others v Autonome Provinz Bozen and Others [1999] ECR I-5613, paragraph 32). Similarly, it is not for the Court to assess whether questions referred to it by the national court are relevant (see, for example, Case C-347/89 Freistaat Bayern v Eurim-Pharm [1991] ECR I-1747, paragraph 16). | 69. It follows that, so far as concerns access to social benefits, such as those at issue in the main proceedings, a Union citizen can claim equal treatment with nationals of the host Member State only if his residence in the territory of the host Member State complies with the conditions of Directive 2004/38. | 0 |
4,936 | 41. In that regard, it is for the competent national authorities to assess whether the knowledge acquired in the host Member State, either during a course of study or by way of practical experience, is sufficient in order to prove possession of the knowledge which is lacking ( Vlassopoulou , paragraph 20; Fernández de Bobadilla , paragraph 33; and Morgenbesser , paragraph 71). | 100. En effet, les règles sur lesquelles sont fondés tant la décision litigieuse que l’arrêt Commission/Italie (C‑302/09, EU:C:2011:634) constituent l’expression de l’une des missions essentielles conférées à l’Union en vertu de l’article 2 CE, à savoir l’établissement d’un marché commun, ainsi que de l’article 3, paragraphe 1, sous g), CE, selon lequel l’action de la Communauté comporte un régime assurant que la concurrence n’est pas faussée dans le marché intérieur (voir, en ce sens, arrêt Commission/Espagne, C‑184/11, EU:C:2014:316, point 70 et jurisprudence citée). | 0 |
4,937 | 43
However, the Court has also made clear that the Commission must ensure that the rights of the defence are not impaired during the stage of the investigation procedure which precedes the notification of the statement of objections (see, inter alia, judgment of 7 January 2004, Aalborg Portland and Others v Commission, 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, EU:C:2004:6, paragraph 63). | 74. A prohibition such as that at issue in the main proceedings is more of an obstacle to pharmacies outside Germany than to those within it. Although there is little doubt that as a result of the prohibition, pharmacies in Germany cannot use the extra or alternative method of gaining access to the German market consisting of end consumers of medicinal products, they are still able to sell the products in their dispensaries. However, for pharmacies not established in Germany, the internet provides a more significant way to gain direct access to the German market. A prohibition which has a greater impact on pharmacies established outside German territory could impede access to the market for products from other Member States more than it impedes access for domestic products. | 0 |
4,938 | 40
As regards, first, the form of the contested act, it must be recalled that the Treaties set up a system of allocation of powers among the EU institutions, assigning to each institution its own role in the institutional structure of the European Union and the accomplishment of the tasks entrusted to the European Union. Accordingly, Article 13(2) TEU provides that each institution is to act within the limits of the powers conferred on it in the Treaties, and in conformity with the procedures, conditions and objectives set out therein. That provision reflects the principle of institutional balance, characteristic of the institutional structure of the European Union, a principle which requires that each of the institutions must exercise its powers with due regard for the powers of the other institutions (judgment of 28 July 2016, Council v Commission, C‑660/13, EU:C:2016:616, paragraphs 31 and 32 and the case-law cited). | 73. Par ailleurs, l’effectivité du contrôle juridictionnel garanti par l’article 47 de la Charte exige également que le juge de l’Union s’assure que la décision, qui revêt une portée individuelle pour la personne ou l’entité concernée, repose sur une base factuelle suffisamment solide. Cela implique une vérification des faits allégués dans l’exposé des motifs qui sous-tend ladite décision, de sorte que le contrôle juridictionnel ne soit pas limité à l’appréciation de la vraisemblance abstraite des motifs invoqués, mais porte sur le point de savoir si ces motifs, ou, à tout le moins, l’un d’eux considéré comme suffisant en soi pour soutenir cette même décision, sont étayés (voir arrêt Kadi II, point 119). | 0 |
4,939 | 72. According to settled case-law, the only defence available to a Member State in opposing an application by the Commission under Article 88(2) EC for a declaration that it has failed to fulfil its Treaty obligations is to plead that it was absolutely impossible for it properly to implement the decision ordering recovery (see, in particular, Case C-404/00 Commission v Spain [2003] ECR I-6695, paragraph 45; Commission v Italy , paragraph 16; and Case C-415/03 Commission v Greece [2005] ECR I‑3875, paragraph 35). | 45. In accordance with a consistent line of decisions, where a Commission decision requiring the cessation of State aid incompatible with the common market has not been the subject of a direct action or where such an action has been dismissed, the only defence available to a Member State in opposing an infringement action by the Commission under Article 88(2) EC is to plead that it was absolutely impossible for it to implement the decision properly (Case C-348/93 Commission v Italy [1995] ECR I-673, paragraph 16; Case C-261/99 Commission v France [2001] ECR I-2537, paragraph 23; and Case C-499/99 Commission v Spain [2002] ECR I-6031, paragraph 21). | 1 |
4,940 | 30 As regards Member States with a federal structure, the Court has held that, if the procedural arrangements in the domestic system enable the rights which individuals derive from the Community legal system to be effectively protected and it is not more difficult to assert those rights than the rights which they derive from the domestic legal system, reparation for loss and damage caused to individuals by national measures taken in breach of Community law need not necessarily be provided by the federal State in order for the Community law obligations of the Member State concerned to be fulfilled (Konle, paragraphs 63 and 64). | 19. That is the case as far as concerns the first paragraph of Article 17 of that convention and Article 23(1) of the Regulation, which are drafted in almost identical terms. | 0 |
4,941 | 39. The Court has therefore held, in particular, that an advertising slogan cannot be required to display ‘imaginativeness’ or even ‘conceptual tension which would create surprise and so make a striking impression’ in order to have the minimal level of distinctiveness required under Article 7(1)(b) of Regulation No 40/94 ( OHIM v Erpo Möbelwerk , paragraphs 31 and 32; see also Case C‑392/02 P SAT.1 v OHIM [2004] ECR I‑8317, paragraph 41). | 140. As the Court stated in Case C‑320/03 Commission v Austria , paragraph 87, before adopting a measure so radical as a total traffic ban on a section of motorway constituting a vital route of communication between certain Member States, the Austrian authorities were under a duty to examine carefully the possibility of using measures less restrictive of freedom of movement, and discount them only if their inappropriateness to the objective pursued was clearly established. | 0 |
4,942 | 30. Nevertheless, it is clear from the case-l aw of the Court that, in certain circumstances, several formally distinct services, which could be supplied separately and thus give rise in turn to taxation or exemption, must be considered to be a single transaction when they are not independent (see Case C-425/06 Part Service [2008] ECR I-897, paragraph 51, Case C-276/09 Everything Everywhere [2010] ECR I-12359, paragraph 23). There is a single supply where two or more elements or acts supplied by the taxable person to the customer are so closely linked that they form, objectively, a single, indivisible economic supply, which it would be artificial to split (Case C-41/04 Levob Verzekeringen and OV Bank [2005] ECR I-9433 paragraph 22, and Case C-111/05 Aktiebolaget NN [2007] ECR I-2697, paragraph 23). Such is the case where one or more elements are to be regarded as constituting the principal service, whilst one or more elements are to be regarded, by contrast, as ancillary services which share the tax treatment of the principal service (Case C-349/96 CPP [1999] ECR I-973, paragraph 30, and Part Service , paragraph 52). | 88. It follows that the inclusion in the label of a neutral and objective statement informing consumers of the presence in the product of vegetable fats other than cocoa butter would be sufficient to ensure that consumers are given correct information. | 0 |
4,943 | 17 It must be remembered, however, that in its judgment in Case C-393/92 Almelo and Others v Energiebedrijf IJsselmij [1994] ECR I-1477, paragraph 28, the Court noted that it is accepted in Community law, and indeed in the national laws of the Member States, that electricity constitutes a good within the meaning of Article 30 of the Treaty. It noted in particular that electricity is regarded as a good under the Community's tariff nomenclature (Code CN 27.16) and that it had already been accepted, in Case 6/64 Costa v ENEL [1964] ECR 585, that electricity may fall within the scope of Article 37 of the Treaty. | 28 In Community law, and indeed in the national laws of the Member States, it is accepted that electricity constitutes a good within the meaning of Article 30 of the Treaty. Electricity is thus regarded as a good under the Community' s tariff nomenclature (code CN 27.16). Furthermore, in its judgment in Case 6/64 Costa v ENEL [1964] ECR 1141 the Court accepted that electricity may fall within the scope of Article 37 of the Treaty. | 1 |
4,944 | 34. A restriction on freedom of establishment can be justified only if that provision pursues a legitimate aim compatible with the Treaty and is justified by overriding reasons of public interest. Even if that were so, it would still have to be of such a nature as to ensure achievement of the aim in question and not go beyond what was necessary for that purpose (see, inter alia, Case C‑436/00 X and Y [2002] ECR I‑10829, paragraph 49). | 61. It is in the light of those principles that the Republic of Poland’s arguments must be assessed. | 0 |
4,945 | 25. According to the case-law relating to Article 18 of the Convention of 27 September 1968 on Jurisdiction and the Enforcement of Judgments in Civil and Commercial Matters (OJ 1978 L 304, p. 36), a provision essentially identical to Article 24 of Regulation No 44/2001, in the situations which are not expressly included in the exceptions provided for in the second sentence of Article 18, the general rule on the tacit prorogation of jurisdiction applies. Ruling in proceedings where the parties had concluded an agreement on jurisdiction, the Court stated that neither the general scheme nor the objectives of that convention provide grounds for the view that the parties are prevented from submitting their dispute to a court other than that stipulated in the agreement (see Case 150/80 Elefanten Schuh [1981] ECR 1671, paragraph 10, and Case 48/84 Spitzley [1985] ECR 787, paragraphs 24 and 25). | 62 At the very least it is indispensable for authentication to precede notification because otherwise there would always be a risk that the notified text would not be identical to the text adopted by the Commission. | 0 |
4,946 | 45 The Court has already held that defects similar to those by which the contested decision is vitiated, that is to say relating to the lack of authentication of the act, without there being any serious doubt that the Commission had actually decided to adopt the instrument in question, are not sufficiently serious for the decision to be regarded as non-existent (see Case C-137/92 P Commission v BASF and Others [1994] ECR I-2555, paragraphs 48 to 53). However, the Court has also held that such defects may entail annulment of a decision for infringement of essential procedural requirements (Commission v BASF, cited above, paragraphs 72 to 78). | 49 However, by way of exception to that principle, acts tainted by an irregularity whose gravity is so obvious that it cannot be tolerated by the Community legal order must be treated as having no legal effect, even provisional, that is to say that they must be regarded as legally non-existent. The purpose of this exception is to maintain a balance between two fundamental, but sometimes conflicting, requirements with which a legal order must comply, namely stability of legal relations and respect for legality. | 1 |
4,947 | 19. In that regard, it should be borne in mind, first of all, that Article 7 of Directive 90/314 places the travel organiser under an obligation to hold sufficient security for the refund of money paid over and for the repatriation of the consumer in the event of insolvency, the purpose of that security being to protect consumers against the financial risks arising from the insolvency of package travel organisers (see Joined Cases C‑178/94, C‑179/94 and C‑188/94 to C‑190/94 Dillenkofer and Others [1996] ECR I‑4845, paragraphs 34 and 35). | 45. However, as was rightly pointed out by the Italian Republic, the Commission is bound, first, by the guidelines and notices that it issues in the area of supervision of State aid where they do not depart from the rules in the Treaty and are accepted by the Member States (see, in particular, Case C-409/00 Spain v Commission , cited above, paragraph 95). | 0 |
4,948 | 30
Since, for the purposes of the customs valuation, priority is to be given to the transaction value in accordance with Article 29 of the Customs Code, that method of determining the customs value is assumed to be the most appropriate and the most frequently used (judgment of 12 December 2013 in Christodoulou and Others, C‑116/12, EU:C:2013:825, paragraph 44). | 46. The Treaty provisions on freedom of movement for persons are intended to facilitate the pursuit by EU nationals of occupational activities of all kinds throughout the European Union, and they preclude measures which might place those nationals at a disadvantage when they wish to pursue an economic activity in the territory of another Member State (see Case C-464/02 Commission v Denmark [2005] ECR I-7929, paragraph 34 and case-law cited; Commission v Portugal , paragraph 15; Commission v Sweden , paragraph 17; Commission v Germany , paragraph 21; and Commission v Greece , paragraph 43). | 0 |
4,949 | 67. To the extent that the case in the main proceedings falls within the scope of that provision, it is not necessary to rule on the interpretation of Articles 20(2) TFEU and 21 TFEU. Those provisions, which set out generally the right of every citizen of the European Union to move and reside freely within the territory of the Member States, find specific expression in Article 45 TFEU in relation to freedom of movement for workers (see, to that effect, Case C‑379/11 Caves Krier Frères [2012] ECR I‑0000, paragraph 30 and the case law cited). | 47. The standardised and immediate assistance and care measures do not themselves prevent the passengers concerned, should the same delay also cause them damage conferring entitlement to compensation, from being able to bring in addition actions to redress that damage under the conditions laid down by the Montreal Convention. | 0 |
4,950 | 32
The Court has concluded from this, first of all, in the context of settled case-law on the right to deduct VAT laid down by the VAT Directive, that it is for the national authorities and courts to refuse the right of deduction if it is shown, in the light of objective evidence, that that right is being relied on for fraudulent or abusive ends. It has held, next, that the consequence of an abuse or fraud also applies, in principle, to the right to an exemption for intra-Community supplies (see, to that effect, judgment of 6 September 2012, Mecsek-Gabona, C‑273/11, EU:C:2012:547, paragraph 54). Finally, the Court has held that, in so far as any refusal of a right under the VAT Directive reflects the general principle that no one may benefit from the rights stemming from the legal system of the European Union for abusive or fraudulent ends, such a refusal is incumbent, in general, on the national authorities and courts, irrespective of the VAT right affected by the fraud, including therefore the right to a VAT refund (see, to that effect, judgment of 18 December 2014, Schoenimport Italmoda Mariano Previti and Others, C‑131/13, C‑163/13 and C‑164/13, EU:C:2014:2455, paragraph 46). | 41. Une mesure étatique peut être considérée comme attribuant un droit exclusif ou spécial au sens de l’article 106, paragraphe 1, TFUE lorsqu’elle confère une protection à un nombre limité d’entreprises et qu’elle est de nature à affecter substantiellement la capacité des autres entreprises à exercer l’activité économique en cause sur le même territoire, dans des conditions substantiellement équivalentes (voir arrêt Ambulanz Glöckner, précité, point 24). | 0 |
4,951 | 59. However, it is necessary for that purpose that application of such a convention should allow the effects of the difference in treatment under national legislation to be compensated for. Thus, the Court has held that the difference in treatment between dividends distributed to companies established in other Member States and those distributed to resident companies does not disappear unless the tax withheld at source under national legislation can be set off against the tax due in the other Member State in the full amount of the difference in treatment arising under the national legislation (see, Commission v Italy , cited above, paragraph 37). | 37. It is, however, necessary for that purpose that application of the double taxation convention allow the effects of the difference in treatment under national legislation to be compensated for. The difference in treatment between dividends distributed to companies established in other Member States and those distributed to resident companies does not totally disappear unless the tax withheld at source under national legislation can be set off against the tax due in the other Member State in the full amount of the difference in treatment arising under the national legislation. | 1 |
4,952 | 27 Moreover, the Court has already held, in its judgment in Ponente Carni at paragraphs 41 and 42, that the distinction between taxes prohibited by Article 10 of the Directive and duties paid by way of fees or dues implies that the latter cover only payments collected on registration whose amount is calculated on the basis of the cost of the service rendered. A payment the amount of which had no link with the cost of the particular service or was calculated not on the basis of the cost of the transaction for which it is consideration but on the basis of all the running and capital costs of the department responsible for that transaction would have to be regarded as a tax falling solely under the prohibition of Article 10 of the Directive. | 49. It is also appropriate to examine whether that conclusion is not invalidated by the fact that, under the national legislation, the tax authority has a longer period in which to demand recovery of the VAT due than that accorded to taxable persons to claim deduction of VAT. | 0 |
4,953 | 51. The Court has held that the prevention of tax avoidance (see Case C‑264/96 ICI [1998] ECR I‑4695, paragraph 26; Joined Cases C‑397/98 and C‑410/98 Metallgesellschaft and Others [2001] ECR I‑1727, paragraph 57; and Case C‑315/02 Lenz [2004] ECR I‑7063, paragraph 27) and the effectiveness of fiscal supervision (see, Case C‑436/00 X and Y [2002] ECR I‑10829, paragraph 51, and Case C‑334/02 Commission v France [2004] ECR I‑2229, paragraphs 31 and 32) constitute overriding requirements of general interest capable of justifying legislation which restricts the exercise of fundamental freedoms guaranteed by the Treaty (see, to that effect, Case C‑386/04 Centro di Musicologia Walter Stauffer [2006] ECR I‑0000, paragraph 32). | 57 Third, as regards the risk of tax avoidance, the Court has already held that the establishment of a company outside the United Kingdom does not, of itself, necessarily entail tax avoidance, since that company will in any event be subject to the tax legislation of the State of establishment (ICI, paragraph 26). | 1 |
4,954 | 44. It should be noted that, when it adopts a measure such as the Code of Conduct, a professional organisation such as the National Association of Geologists is neither fulfilling a social function based on the principle of solidarity, nor exercising powers which are typically those of a public authority. It acts as the regulatory body of a profession, the practice of which constitutes an economic activity (see, to that effect, Wouters and Others , paragraph 58). | 26. This does not mean that the Member States are not to protect sites as soon as they propose them, under Article 4(1) of the Directive, as sites eligible for identification as sites of Community importance on the national list transmitted to the Commission. | 0 |
4,955 | 48. It follows from the case-law of the Court that, in the absence of provisions of Community law, disputes concerning the recovery of amounts wrongly paid under Community law must be decided by national courts in application of their own domestic law, subject to the limits imposed by Community law ( Deutsche Milchkontor and Others , cited above; Huber , cited above; and Case C‑158/06 ROM-projecten [2007] ECR I‑5103, paragraph 23). The Court has laid down some of those limits. | 130. Passing this on to its customers, the broadcaster may thus demand a different fee for access to its services according to whether the access is for commercial or for private purposes. | 0 |
4,956 | 100
Even though the national legislation at issue in the main proceedings states that the power not to authorise collective redundancies with which the public authority is vested in the present instance must be exercised by analysing the documents in the file, while taking account of the situation of the undertaking and the conditions in the labour market, and must result in a reasoned decision, it is clear that, in the absence of details of the particular circumstances in which the power in question may be exercised, the employers concerned do not know in what specific objective circumstances that power may be applied, as the situations allowing its exercise are potentially numerous, undetermined and indeterminable and leave the authority concerned a broad discretion that is difficult to review. Such criteria which are not precise and are not therefore founded on objective, verifiable conditions go beyond what is necessary in order to attain the objectives stated and cannot therefore satisfy the requirements of the principle of proportionality (see, to that effect, judgments of 4 June 2002, Commission v France , C‑483/99, EU:C:2002:327, paragraphs 51 and 53; of 26 March 2009, Commission v Italy , C‑326/07, EU:C:2009:193, paragraphs 66 and 72; and of 8 November 2012, Commission v Greece , C‑244/11, EU:C:2012:694, paragraphs 74 to 77 and 86). | 72. In the circumstances of this case, however, as found in paragraph 66 above, the Decree of 2004 contains no details of the actual circumstances in which the power of veto may be exercised and the criteria it lays down are not, therefore, based on objective verifiable conditions. | 1 |
4,957 | 18. According to settled case-law of the Court, the measures prohibited by Article 63(1) TFEU as restrictions on the movement of capital include those that are such as to discourage non-residents from making investments in a Member State or to discourage that Member State’s residents from doing so in other States (see, inter alia, judgment in Commission v Finland , C‑342/10, EU:C:2012:688, paragraph 28 and the case-law cited). | 72
Despite the clear distinction between electricity generators and industrial installations, the latter may receive free allowances for certain emissions which are related to electricity generation. However, those emissions are not taken into account in the maximum annual amount of allowances. | 0 |
4,958 | 47. Indeed, it should be noted that even irregularities having no specific financial impact may be seriously prejudicial to the financial interests of the European Union (see Case C‑199/03 Ireland v Commission [2005] ECR I‑8027, paragraph 31). | 65. À cette fin, il incombe au juge de l’Union de procéder à cet examen en demandant, le cas échéant, à l’autorité compétente de l’Union de produire des informations ou des éléments de preuve, confidentiels ou non, pertinents aux fins d’un tel examen (voir arrêt Kadi II, point 120 et jurisprudence citée). | 0 |
4,959 | 75
The Commission’s proposals concerning the penalty payment cannot bind the Court and constitute merely a useful point of reference. Similarly, guidelines such as those set out in the communications of the Commission are not binding on the Court but contribute to ensuring that the Commission’s own actions are transparent, foreseeable and consistent with legal certainty when that institution makes proposals to the Court. In proceedings under Article 260(2) TFEU relating to a failure to fulfil obligations on the part of a Member State that has persisted notwithstanding the fact that that same failure to fulfil obligations has already been established in a first judgment delivered under Article 226 EC or Article 258 TFEU, the Court must remain free to set the penalty payment to be imposed in an amount and in a form that the Court considers appropriate for the purposes of inducing that Member State to bring to an end its failure to comply with the obligations arising under that first judgment of the Court (judgment of 2 December 2014 in Commission v Greece, C‑378/13, EU:C:2014:2405, paragraph 52). | 9 It should therefore be considered whether the product in question has the objective characteristics and properties defined in heading 30.04 of the Common Customs Tariff, which must be interpreted in the light of medical developments. | 0 |
4,960 | 65. A commitment of that type arises from Article 11 of the 1957 Agreement, as amended by the Exchange of Notes of 29 January and 13 March 1992 and by Article 6 of the 1978 Protocol. The Kingdom of the Netherlands has maintained that commitment despite the renegotiation of the 1957 Agreement which led to the Exchange of Notes of October 1992. By proceeding in that way, the Kingdom of the Netherlands has thus infringed the exclusive external competence of the Community which results from Article 1(3) of Regulation No 2409/92 (see, to that effect, Commission v Denmark , paragraphs 97 to 100; Commission v Sweden , paragraphs 93 to 96; Commission v Finland , paragraphs 98 to 101; Commission v Belgium , paragraphs 110 to 113; Commission v Luxembourg , paragraphs 103 to 106; Commission v Austria , paragraphs 112 to 115, and Commission v Germany , paragraphs 123 to 126). | 34. Il est, en effet, de jurisprudence constante que le caractère raisonnable de la durée de la procédure s’apprécie en fonction des circonstances propres à chaque affaire et, notamment, de l’enjeu du litige pour l’intéressé, de la complexité de l’affaire ainsi que du comportement du requérant et de celui des autorités compétentes (voir, en ce sens, arrêt du 15 octobre 2002, Limburgse Vinyl Maatschappij e.a./Commission, précité, point 187; voir également, en ce qui concerne la procédure juridictionnelle devant le juge de l’Union, arrêt du 9 septembre 2008, FIAMM e.a./Conseil et Commission, C‑120/06 P et C‑121/06 P, Rec. p. I‑6513, point 212). | 0 |
4,961 | 100. As the Court has already held on many occasions, the renewal of fixed-term employment contracts or relationships in order to cover needs which are, in fact, not temporary in nature but, on the contrary, fixed and permanent is not justified for the purposes of clause 5(1)(a) of the Framework Agreement. Such use of fixed-term employment contracts or relationships conflicts directly with the premiss on which the Framework Agreement is founded, namely that employment contracts of indefinite duration are the general form of employment relationship, even though fixed-term employment contracts are a feature of employment in certain sectors or in respect of certain occupations and activities (judgment in Kücük , EU:C:2012:39, paragraphs 36 and 37 and the case-law cited). | 36. It should be borne in mind in that regard that the Court has held previously that the renewal of fixed-term employment contracts or relationships in order to cover needs which are, in fact, not temporary in nature but, on the contrary, fixed and permanent, is not justified under clause 5(1)(a) of the FTW Framework Agreement (see, to that effect, Angelidaki and Others , paragraph 103). | 1 |
4,962 | 54 In the particular context of the preparation of decisions relating to the clearance of accounts, the statement of reasons for a decision must be regarded as sufficient if the Member State to which the decision was addressed was closely involved in the process by which it came about and was aware of the reasons for which the Commission took the view that it should not charge the sum in dispute to the EAGGF (Netherlands v Commission, cited above, paragraph 82, and Case C-242/97 Belgium v Commission [2000] ECR I-3421, paragraph 95). | 45 This objection of inadmissibility must therefore be dismissed.
Setting of excessively short periods in the pre-litigation procedure | 0 |
4,963 | 42. However, while that latter principle, like the other general principles of Community law, has constitutional status, the principle of fiscal neutrality requires legislation to be drafted and enacted, which requires a measure of secondary Community law (see, by analogy, with regard to the protection of minority shareholders, Case C‑101/08 Audiolux and Others [2009] ECR I‑0000, paragraph 63). | 92 The Court of First Instance alone has jurisdiction, first, to make a finding as to the facts, save where the substantive inaccuracy of such findings is apparent from the documents submitted to it, and, second, to assess those facts (New Holland Ford v Commission, cited above, paragraph 25). Furthermore, such inaccuracy must be obvious without its being necessary to undertake a fresh assessment of the facts (New Holland Ford v Commission, cited above, paragraph 72). | 0 |
4,964 | 89 It is settled case-law that, once the Community has, pursuant to Article 34 EC, legislated for the establishment of a common organisation of the market in a given sector, Member States are under an obligation to refrain from taking any measure which might undermine or create exceptions to it (see, inter alia, to that effect, Case 83/78 Pigs Marketing Board [1978] ECR 2347, paragraph 56, and Case 177/78 McCarren [1979] ECR 2161, paragraph 14). | 21 THE APPLICANT ' S FINAL SUBMISSION MUST ALSO BE REJECTED SINCE IT IS WRONGLY BASED ON THE PRINCIPLE OF THE PROTECTION OF LEGITIMATE EXPECTATIONS . THAT PRINCIPLE MAY NOT BE RELIED UPON BY AN UNDERTAKING WHICH HAS COMMITTED A MANIFEST INFRINGEMENT OF THE RULES IN FORCE . IT MUST BE ADDED THAT , IN THIS CASE , THE PRELIMINARY INVESTIGATION INVOLVED DISCUSSIONS . THE APPLICANT MUST NECESSARILY HAVE REALIZED THAT A FINE WOULD BE IMPOSED ON IT .
AMOUNT OF THE FINE | 0 |
4,965 | 42. The effect of such legislation is to discourage taxpayers residing in Sweden from investing their capital in companies established outside the EEA. Since the dividends which such companies pay to Swedish residents receive less favourable tax treatment than dividends distributed by a company established in an EEA Member State, the shares of such companies are less attractive to investors residing in Sweden than shares in companies established in such a State (see, to that effect, Verkooijen , paragraphs 34 and 35, and Manninen , paragraphs 22 and 23, and, with regard to movement of capital between Member States and third countries, Test Claimants in the FII Group Litigation , paragraph 166). | 45 This objection of inadmissibility must therefore be dismissed.
Setting of excessively short periods in the pre-litigation procedure | 0 |
4,966 | 23. It must be noted, next, according to settled case‑law, the concept of ‘worker’ within the meaning of Article 45 TFEU has a specific independent meaning and must not be interpreted narrowly. Any person who pursues activities that are real and genuine, to the exclusion of activities on such a small scale as to be regarded as purely marginal and ancillary, must be regarded as a ‘worker’. The essential feature of an employment relationship is, according to that case‑law, that for a certain period of time a person performs services for and under the direction of another person in return for which he receives remuneration (see, in particular, Case 66/85 Lawrie‑Blum [1986] ECR 2121, paragraphs 16 and 17; Case C‑138/02 Collins [2004] ECR I‑2703, paragraph 26; and Case C‑456/02 Trojani [2004] ECR I‑7573, paragraph 15). | 59. Ainsi, s’agissant de la directive 2000/78, la Cour a jugé, au point 54 de l’arrêt HK Danmark, précité, que ladite notion devait être entendue comme visant l’élimination des diverses barrières qui entravent la pleine et effective participation des personnes handicapées à la vie professionnelle sur la base de l’égalité avec les autres travailleurs. | 0 |
4,967 | 26. In any event, that concept was made clear by the Court in its judgments of 3 March 2011 in Case C‑41/09 Commission v Netherlands [2011] ECR I‑831, paragraphs 56 to 59 and of 12 May 2011 in Case C‑453/09 Commission v Germany , [2011] ECR I‑0000, paragraphs 44 to 47, that is to say before Ireland submitted its defence in the present case. | 76 As regards the prior authorisation requirement to which the ZFW subjects the assumption of the costs of treatment provided in another Member State by a non-contracted care provider, the Court accepts, as all the governments which have submitted observations have argued, that, by comparison with medical services provided by practitioners in their surgeries or at the patient's home, medical services provided in a hospital take place within an infrastructure with, undoubtedly, certain very distinct characteristics. It is thus well known that the number of hospitals, their geographical distribution, the mode of their organisation and the equipment with which they are provided, and even the nature of the medical services which they are able to offer, are all matters for which planning must be possible. | 0 |
4,968 | 117. Contrary to the submissions of Ireland and the United Kingdom Government, the foregoing analysis is not called into question by the case-law which the Court has developed in relation to equal treatment for men and women, according to which working conditions for the purposes of Directive 76/207, prior to its amendment by Directive 2002/73, do not encompass pay (see, in particular, Case C‑342/93 Gillespie and Others [1996] ECR I‑475, paragraph 24; Case C‑313/02 Wippel [2004] ECR I‑9483, paragraphs 29 to 33; and Case C‑191/03 McKenna [2005] ECR I‑7631, paragraph 30). | 86. Accordingly, as the Commission maintains, the circumstances in which the right to object may be exercised are potentially numerous, undetermined and indeterminable and leave the national authorities too much discretion. | 0 |
4,969 | 48. According to that case-law, although periods of professional inactivity are inherent in on-call duty performed by workers where they are required to be physically present on the employer’s premises, given that, unlike during normal working hours, the need for urgent interventions during such duty cannot be planned in advance and the activity actually performed depends on the circumstances, the decisive factor in considering that the characteristic features of the concept of ‘working time’ within the meaning of Directive 93/104 are present in the case of such on-call duty performed by a worker at his actual workplace is that he is required to be physically present at the place determined by the employer and to be available to the employer in order to be able to provide the appropriate services immediately in case of need. Those obligations must therefore be regarded as coming within the ambit of the performance of that worker’s duties (see Simap , paragraph 48, and Jaeger , paragraphs 49 and 63). | 24 The Spanish Government's argument that the supervisory powers vested in the Rioja Governing Council were limited to the region of production, making it necessary for the wine to be bottled in the region of production, was rejected by the Court on the ground that Regulation (EEC) No 986/89 had established a system for verifying that the authenticity of the wine was not affected during transport (paragraph 21). | 0 |
4,970 | 26 Moreover, the information in the order for reference was supplemented by the material in the case-file forwarded by the national court and the written observations submitted to the Court. All that material, which was included in the Report for the Hearing, was brought to the notice of the Governments of the Member States and the other interested parties for the purposes of the hearing, at which they had an opportunity, if necessary, to amplify their observations (see also, to that effect, Albany International, paragraph 43, and Brentjens' Handelsonderneming, paragraph 42). | 65. Thus, even if the answer to the question referred leaves no scope for any reasonable doubt, that question does not thereby become inadmissible. | 0 |
4,971 | 32. According to settled case-law, provisions of European Union law must be interpreted and applied uniformly in the light of the versions existing in all the languages of the European Union. Where there is divergence between two language versions of a European Union legal text, the provision in question must be interpreted by reference to the purpose and general scheme of the rules of which it forms part (see, inter alia, Case C‑89/12 Bark EU:C:2013:276, paragraph 40, and Case C‑309/11 Commission v Finland EU:C:2013:610, paragraph 49). | 40. Moreover, where there is divergence between two language versions of a European Union legal text, the provision in question must be interpreted by reference to the purpose and general scheme of the rules of which it forms part (see, to that effect, Case C‑510/10 DR and TV2 Danmark [2012] ECR I‑0000, paragraph 45). | 1 |
4,972 | 33 The accident which gave rise to the main proceedings occurred in fact on 12 February 1995, before the date on which the period laid down by the Third Directive for transposition by the Portuguese Republic expired, which was on 31 December 1995. That directive cannot therefore be relied on by individuals before national courts (see Case C-316/93 Vaneetveld [1994] ECR I-763, paragraph 16). | 36. Accordingly, it is only exceptionally that the Court may, in application of the general principle of legal certainty inherent in the legal order of the Union, be moved to restrict for any person concerned the opportunity of relying on a provision which it has interpreted with a view to calling in question legal relationships established in good faith. Two essential criteria must be fulfilled before such a limitation can be imposed, namely that those concerned should have acted in good faith and that there should be a risk of serious difficulties (see, inter alia, Case C‑313/05 Brzeziński [2007] ECR I-513, paragraph 56, and Case C‑73/08 Bressol and Others [2010] ECR I-0000, paragraph 91). | 0 |
4,973 | 41. By contrast, it is incompatible with the rules governing the right to deduct under Directive 2006/112 to impose a penalty, in the form of a refusal of that right, on a taxable person who did not know, and could not have known, that the transaction concerned was connected with fraud committed by the supplier, or that another transaction forming part of the chain of supply prior or subsequent to the transaction carried out by the taxable person was vitiated by VAT fraud (see Joined Cases C‑354/03, C‑355/03 and C‑484/03 Optigen and Others [2006] ECR I‑483, paragraphs 52 and 55; Kittel and Recolta Recycling , paragraphs 45, 46 and 60; Mahagében and Dávid , paragraph 47; Bonik , paragraph 41; and LVK – 56 , paragraph 60). | 21. Article 7 therefore places the obligations imposed on employers in an order of precedence. | 0 |
4,974 | 51. Respect for the rights of defence, as the Court has frequently held, is in all proceedings initiated against a person which are liable to culminate in a measure adversely affecting that person and, in particular, in proceedings which may lead to the imposition of penalties, a fundamental principle of Community law which must be guaranteed even in the absence of any rules governing the proceedings in question. That principle requires that the addressees of decisions which significantly affect their interests should be placed in a position in which they may effectively make known their views (Case C-32/95 P Commission v Lisrestal and Others [1996] ECR I-5373, paragraph 21, and Case C-462/98 P Mediocurso v Commission [2000] ECR I-7183, paragraph 36). | 43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC. | 0 |
4,975 | 35. According to the guidance set out in the Aarhus Convention Implementation Guide, which the Court may take into account when interpreting Article 11(1) of Directive 2011/92 (see, to that effect, judgment in Solvay and Others , C‑182/10, EU:C:2012:82, paragraph 28), the two options concerning the admissibility of the actions referred to in the first paragraph of Article 9(2) of that convention constitute two equivalent mechanisms having regard to the differences between the legal systems of the parties to that convention aiming to achieve the same result. | 62. Having regard to the general principle of EU law on the prohibition of abuse of rights (see, by analogy, judgment in 3M Italia , C‑417/10, EU:C:2012:184, paragraph 33), the application of that legislation cannot be extended to cover the wrongful practices of voluntary associations or their members. Thus, the activities of voluntary associations may be carried out by the workforce only within the limits necessary for their proper functioning. As regards the reimbursement of costs, it must be ensured that profit making, even indirect, cannot be pursued under the cover of a voluntary activity and that volunteers may be reimbursed only for expenditure actually incurred for the activity performed, within the limits laid down in advance by the associations themselves. | 0 |
4,976 | 17 It must be remembered, however, that in its judgment in Case C-393/92 Almelo and Others v Energiebedrijf IJsselmij [1994] ECR I-1477, paragraph 28, the Court noted that it is accepted in Community law, and indeed in the national laws of the Member States, that electricity constitutes a good within the meaning of Article 30 of the Treaty. It noted in particular that electricity is regarded as a good under the Community's tariff nomenclature (Code CN 27.16) and that it had already been accepted, in Case 6/64 Costa v ENEL [1964] ECR 585, that electricity may fall within the scope of Article 37 of the Treaty. | 55
In this regard, as the Advocate General observed in points 67 to 69 of his Opinion, in the event that goods liable to import duties are removed from customs supervision in a free zone and are no longer located in that zone, it should, in principle, be presumed that they have entered the economic network of the European Union. | 0 |
4,977 | 53
The Court also held that, in order to establish the existence of the second element, which relates to the intention of operators, account may be taken, in particular, of the purely artificial nature of the transactions concerned. It is for the referring court to verify in accordance with the rules of evidence of national law, provided that the effectiveness of EU law is not undermined, whether action constituting such an abusive practice has taken place in the case before it (judgment of 28 July 2016, Kratzer, C‑423/15, EU:C:2016:604, paragraphs 41 to 42 and the case-law cited). | 35 Consequently, it must be held that, by precluding by regulation or administrative practice on the grounds of their nationality employed or self-employed workers from other Member States and the members of their families from being attributed large-family status for the purpose of the award of special benefits for such families and from being awarded family allowances, the Hellenic Republic has failed to fulfil its obligations under Articles 48 and 52 of the EC Treaty, Article 7 of Regulation No 1612/68, Article 7 of Regulation No 1251/70, Article 7 of Directive 75/34 and Article 3 of Regulation No 1408/71. | 0 |
4,978 | 41. Thirdly, so far as concerns the condition as to proportionality, it must be borne in mind that a system of prior authorisation may, in certain circumstances, be necessary and proportionate to the aims pursued, if the same objectives cannot be attained by less restrictive measures, in particular by a system of declarations (see, to that effect, Joined Cases C-163/94, C-165/94 and C-250/94 Sanz de Lera and Others [1995] ECR I-4821, paragraphs 23 to 28; Konle , cited above, paragraph 44; and Case C-483/99 Commission v France [2002] ECR I-4781, paragraph 46). | 49. In particular, it must be ascertained whether the body in question carries on its activities in a situation of competition, since the existence of such competition may, as the Court has previously held, be an indication that a need in the general interest has an industrial or commercial character (see, to that effect, BFI Holding , paragraphs 48 and 49). | 0 |
4,979 | 22 As regards, first, the compatibility of a time-limit of the kind provided for in the third paragraph of Article L190 of the Livre des Procédures Fiscales with the principle of the effectiveness of Community law, it must be stated that the setting of reasonable limitation periods for bringing proceedings satisfies that requirement in principle, inasmuch as it constitutes an application of the fundamental principle of legal certainty (see, in particular, REWE, paragraph 5; Comet, paragraphs 17 and 18; and Palmisani, paragraph 28, all cited above). | 18 THE FIXING , AS REGARDS FISCAL PROCEEDINGS , OF SUCH A PERIOD IS IN FACT AN APPLICATION OF A FUNDAMENTAL PRINCIPLE OF LEGAL CERTAINTY WHICH PROTECTS BOTH THE AUTHORITY CONCERNED AND THE PARTY FROM WHOM PAYMENT IS CLAIMED .
| 1 |
4,980 | 33. In this respect, it must be borne in mind that 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 activities which have no factor linking them with any of the situations governed by Community law and which are confined in all relevant respects within a single Member State (see, inter alia, with regard to freedom of establishment and freedom of movement for workers, respectively, Case 20/87 Gauchard [1987] ECR 4879, paragraphs 12 and 13, and Case C‑18/95 Terhoeve [1999] ECR I‑345, paragraph 26, and the decisions there cited). The same holds good in respect of the provisions of Regulation No 1408/71 (see, to that effect, Case C‑153/91 Petit [1992] ECR I‑4973, paragraph 10, and Joined Cases C‑95/99 to C‑98/99 and C‑180/99 Khalil and Others [2001] ECR I‑7413, paragraph 70). | 26 Furthermore, contrary to the submission of the United Kingdom, dismissal of a pregnant woman recruited for an indefinite period cannot be justified on grounds relating to her inability to fulfil a fundamental condition of her employment contract. The availability of an employee is necessarily, for the employer, a precondition for the proper performance of the employment contract. However, the protection afforded by Community law to a woman during pregnancy and after childbirth cannot be dependent on whether her presence at work during maternity is essential to the proper functioning of the undertaking in which she is employed. Any contrary interpretation would render ineffective the provisions of the directive. | 0 |
4,981 | 46. According to settled case-law, in the absence of Community legislation, it is for the internal legal order of each Member State to designate the competent courts and lay down the detailed procedural rules for legal proceedings intended fully to safeguard the rights which individuals derive from Community law (see the judgments in Case 33/76 Rewe [1976] ECR 1989, paragraph 5; Case 45/76 Comet [1976] ECR 2043, paragraph 13; Case 68/79 Just [1980] ECR 501, paragraph 25; Frankovich and Others , cited above, paragraph 42, and Case C-312/93 Peterbroeck [1995] ECRI-4599, paragraph 12). | 17 The Court' s ruling took account of the fact that it is a characteristic of this form of pay that there is a time-lag between the accrual of entitlement to the pension, which occurs gradually throughout the employee' s working life, and its actual payment, which is deferred until a particular age. | 0 |
4,982 | 23. Unlike the situations in Cadbury Schweppes and Cadbury Schweppes Overseas (paragraphs 31 and 32) and Test Claimants in the Thin Cap Group Litigation (paragraphs 28 to 33), the Austrian legislation in the present case is not intended to apply only to those shareholdings which enable the holder to have a definite influence on a company’s decisions and to determine its activities. | 69. In the light of the above considerations, Articles 306 to 310 of the VAT Directive must be interpreted by following the customer-based approach. | 0 |
4,983 | 50. That distinctive character of a trade mark within the meaning of Article 3(1)(b) must be assessed by reference, first, to the goods or services in respect of which registration is sought and, second, to the perception of the relevant persons, namely the consumers of the goods or services. That means the presumed expectations of an average consumer who is reasonably well informed and reasonably observant and circumspect (see, to that effect, Case C-210/96 Gut Springenheide and Tusk y, paragraph 31, Philips , paragraph 63, and Linde and Others , paragraph 41). | 24 The means of redress provided for by the second subparagraph of Article 93(2) of the Treaty is merely a variant of the action for a declaration of failure to fulfil Treaty obligations, specifically adapted to the special problems which State aid poses for competition within the common market (see Case C-301/87 France v Commission (Boussac Saint Frères) [1990] ECR I-307, paragraph 23). | 0 |
4,984 | 27. However, with regard to the need to provide the national court with an answer which will be of use to it and enable it to determine the case before it, the Court may have to reformulate the questions referred to it (Case C‑286/05 Haug [2006] ECR I‑4121, paragraph 17, and Case C‑420/06 Jager [2008] ECR I‑1315, paragraph 46). | 22 IT SHOULD BE OBSERVED THAT THE FIXING OF A MINIMUM PRICE AT A LEVEL ABOVE THE EXISTING PRICES IN THE COMMUNITY IS NOT UNLAWFUL IN ITSELF UNLESS IT EXCEEDS THE LEVEL REQUIRED TO MAKE THE PROTECTIVE MEASURE EFFECTIVE . IN THIS INSTANCE, HOWEVER, IT DOES NOT APPEAR THAT THE MINIMUM PRICE EXCEEDED THAT LEVEL TO SUCH AN EXTENT AS TO CAST DOUBT ON ITS LEGALITY . | 0 |
4,985 | 47. As regards, in particular, agreements of an anti-competitive nature reached, as in the present case, at meetings of competing undertakings, the Court has already held that an infringement of Article 81(1) EC is constituted when those meetings have as their object the restriction, prevention or distortion of competition and are thus intended to organise artificially the operation of the market ( Limburgse Vinyl Maatschappij and Others v Commission , paragraphs 508 and 509). In such a case, it is sufficient for the Commission to establish that the undertaking concerned participated in meetings during which agreements of an anti-competitive nature were concluded in order to prove that the undertaking participated in the cartel. Where participation in such meetings has been established, it is for that undertaking to put forward indicia to establish that its participation in those meetings was without any anti-competitive intention by demonstrating that it had indicated to its competitors that it was participating in those meetings in a spirit that was different from theirs (Case C-199/2 P Hüls v Commission [1999] ECR I‑4287, paragraph 155, and Aalborg Portland and Others v Commission , paragraph 81). | 35 Consequently, it must be held that, by precluding by regulation or administrative practice on the grounds of their nationality employed or self-employed workers from other Member States and the members of their families from being attributed large-family status for the purpose of the award of special benefits for such families and from being awarded family allowances, the Hellenic Republic has failed to fulfil its obligations under Articles 48 and 52 of the EC Treaty, Article 7 of Regulation No 1612/68, Article 7 of Regulation No 1251/70, Article 7 of Directive 75/34 and Article 3 of Regulation No 1408/71. | 0 |
4,986 | 45. Furthermore, it is clear from the second paragraph of Article 234 EC that it is for the national court to decide at what stage in the proceedings it is appropriate for that court to refer a question to the Court of Justice for a preliminary ruling (see Joined Cases 36/80 and 71/80 Irish Creamery Milk Suppliers Association and Others [1981] ECR 735, paragraph 5; Case C‑236/98 JämO [2000] ECR I‑2189, paragraph 30; and Schmidberger , paragraph 39). | 53 MOREOVER A 'REPORT ON AN INVESTIGATION INTO INVITATIONS TO TENDER', ANNEX NO 16 TO THE STATEMENT OF DEFENCE IN CASE 44/73, DRAWN UP BY AGENTS OF THE COMMISSION ( DIRECTORATE-GENERAL FOR COMPETITION ) STATES INTER ALIA THAT 'THE PROCEDURE IN FACT ADOPTED AT INVITATIONS TO TENDER UNDOUBTEDLY ENCOURAGES THE CONCERTED ACTION BY ITALIAN PRODUCERS TO CONTROL ALL IMPORTS OF SUGAR '. | 0 |
4,987 | 29
However, the Court has also previously held that the principle of equal treatment does not preclude the correction or amplification of details of a tender, where it is clear that they require clarification or where it is a question of the correction of obvious clerical errors, subject, however, to the fulfilment of certain requirements (see, to that effect, in the context of tendering procedures under Directive 2004/18/EC of the European Parliament and of the Council of 31 March 2004 on the coordination of procedures for the award of public works contracts, public supply contracts and public service contracts (OJ 2004 L 134, p. 114), judgments of 29 March 2012, SAG ELV Slovensko and Others, C‑599/10, EU:C:2012:191, paragraphs 35 to 45, concerning the evaluation of offers stage, and of 10 October 2013, Manova, C‑336/12, EU:C:2013:647, paragraphs 30 to 39, concerning the stage of pre-selection of tenderers). | 62. It is not disputed that the principal objective of the directives at issue is to remove barriers to trade in goods between Member States. They are therefore inextricably tied to the free movement of goods from which Gibraltar is excluded for the reasons set out in paragraph 58 of this judgment. | 0 |
4,988 | 12 The granting of an interest-free loan allows the company to have capital available without having to bear its cost. The resultant saving in interest leads to an increase in its assets by allowing the company to avoid expenditure which it would otherwise have to bear (Case C-249/89 Trave Schiffahrts-Gesellschaft [1991] ECR I-257, paragraph 12). | 26. Since the person who has caused the harm to the holder of the exclusive reproduction right is the person who, for his private use, reproduces a protected work without seeking prior authorisation from that rightholder, it is, in principle, for that person to make good the harm related to that copying by financing the compensation which will be paid to that rightholder ( Padawan , paragraph 45). | 0 |
4,989 | 29
In that respect, it must be borne in mind that it is for the Member States to organise, in compliance with EU law, their systems for taxing distributed profits and to define, in that context, the tax base and the tax rate which apply to the shareholder receiving them, and that, in the absence of any unifying or harmonising EU measures, Member States retain the power to define, by treaty or unilaterally, the criteria for allocating their powers of taxation (see, to that effect, judgment of 20 May 2008 in Orange European Smallcap Fund, C‑194/06, EU:C:2008:289, paragraph 48). | 91. Or, même à considérer de telles indications comme des assurances précises aptes à faire naître dans le chef des destinataires une confiance légitime, il y a lieu d’exclure, ainsi que l’a fait le Tribunal au point 95 de l’arrêt attaqué, que les requérants puissent se prévaloir de celle-ci pour contester la légalité de la règle juridique sur laquelle se fondent les décisions litigieuses. En effet, les particuliers ne sauraient se prévaloir du principe de protection de la confiance légitime pour s’opposer à l’application d’une disposition réglementaire nouvelle, surtout dans un domaine dans lequel le législateur dispose d’un large pouvoir d’appréciation (voir, notamment, arrêt du 19 novembre 1998, Espagne/Conseil, C-284/94, Rec. p. I‑7309, point 43). | 0 |
4,990 | 24 It is true that according to the case-law of the Court a Member State is entitled to take measures designed to prevent certain of its nationals from attempting, under cover of the rights created by the Treaty, improperly to circumvent their national legislation or to prevent individuals from improperly or fraudulently taking advantage of provisions of Community law (see, in particular, regarding freedom to supply services, Case 33/74 Van Binsbergen v Bedrijfsvereniging Metaalnijverheid [1974] ECR 1299, paragraph 13, Case C-148/91 Veronica Omroep Organisatie v Commissariaat voor de Media [1993] ECR I-487, paragraph 12, and Case C-23/93 TV 10 v Commissariaat voor de Media [1994] ECR I-4795, paragraph 21; regarding freedom of establishment, Case 115/78 Knoors [1979] ECR 399, paragraph 25, and Case C-61/89 Bouchoucha [1990] ECR I-3551, paragraph 14; regarding the free movement of goods, Case 229/83 Leclerc and Others v `Au Blé Vert' and Others [1985] ECR 1, paragraph 27; regarding social security, Case C-206/94 Brennet v Paletta [1996] ECR I-2357, `Paletta II', paragraph 24; regarding freedom of movement for workers, Case 39/86 Lair v Universität Hannover [1988] ECR 3161, paragraph 43; regarding the common agricultural policy, Case C-8/92 General Milk Products v Hauptzollamt Hamburg-Jonas [1993] ECR I-779, paragraph 21, and regarding company law, Case C-367/96 Kefalas and Others v Greece [1988] ECR I-2843, paragraph 20). | 16 The fundamental principle which underlies the VAT system, and which follows from Article 2 of the First and Sixth Directives, is that VAT applies to each transaction by way of production or distribution after deduction has been made of the VAT which has been levied directly on transactions relating to inputs. | 0 |
4,991 | 73. If examination of a measure reveals that it pursues a twofold aim or that it has a twofold component and if one of those is identifiable as the main one, whereas the other is merely incidental, the measure must be based on a single legal basis, namely that required by the main aim or component (see, to that effect, Case C-211/01 Commission v Council [2003] ECR I-8913, paragraph 39; Case C‑338/01 Commission v Council [2004] ECR I-4829, paragraph 55, and Case C‑94/03 Commission v Council [2006] ECR I‑1, paragraph 35; and see, with regard to the application of Article 47 EU, Case C-176/03 Commission v Council , paragraphs 51 to 53, and Case C-440/05 Commission v Council , paragraphs 71 to 73). | À cet égard, il y a lieu de constater que les décisions et les règlements relatifs aux mesures restrictives concernant la
République islamique d’Iran constituent une succession d’actes modifiés fréquemment et remplacés régulièrement, afin d’en
améliorer la clarté et la lecture. Toutefois, certaines dispositions sont similaires dans l’ensemble de ces décisions et de
ces règlements (arrêt du 1er mars 2016, National Iranian Oil Company/Conseil, C‑440/14 P, EU:C:2016:128, point 61). | 0 |
4,992 | 25. According to the basic relevant rule, all plant protection products placed on the market of a Member State must be authorised by the competent authorities of that Member State. Article 3(1) of Directive 91/414 thus provides that no plant protection product can be placed on the market and used in a Member State unless a prior marketing authorisation has been issued by that Member State in accordance with the directive. That requirement applies even when the product concerned already has a marketing authorisation in another Member State (judgment in Commission v France , EU:C:2008:104, paragraph 31). | 31. According to the basic relevant rule, all plant protection products placed on the market of a Member State must be authorised by the competent authorities of that Member State. Article 3(1) of Directive 91/414 thus provides that no plant protection product can be placed on the market and used in a Member State unless a prior marketing authorisation has been issued by that Member State in accordance with the directive. That requirement applies even when the product concerned already has a marketing authorisation in another Member State (see to that effect, Joined Cases C-260/06 and C-261/06 Escalier and Bonnarel [2007] ECR I-0000, paragraph 24). | 1 |
4,993 | 33. The concept of an undertaking covers any entity engaged in an economic activity, regardless of the legal status of the entity or the way in which it is financed. That concept must be understood as designating an economic entity, even if, from a legal perspective, that unit is made up of a number of natural or legal persons. When such an economic entity infringes the competition rules, it is for that entity, according to the principle of personal responsibility, to answer for that infringement (see judgment in Commission and Others v Siemens Österreich and Others , C‑231/11 P to C‑233/11 P, EU:C:2014:256, paragraphs 43 and 44 and the case-law cited). | 54. Article 12 of the Framework Decision must, therefore, be interpreted in conformity with Article 6 of the Charter, which provides that everyone has the right to liberty and security of person. | 0 |
4,994 | 48
Indeed, such a person, by making that work available to the public by providing other internet users with direct access to it (see, to that effect, judgment of 13 February 2014, Svensson and Others, C‑466/12, EU:C:2014:76, paragraphs 18 to 23) does not, as a general rule, intervene in full knowledge of the consequences of his conduct in order to give customers access to a work illegally posted on the internet. In addition, where the work in question was already available with unrestricted access on the website to which the hyperlink provides access, all internet users could, in principle, already have access to it even the absence of that intervention. | 19. As is apparent from Article 3(1) of Directive 2001/29, for there to be an ‘act of communication’, it is sufficient, in particular, that a work is made available to a public in such a way that the persons forming that public may access it, irrespective of whether they avail themselves of that opportunity (see, by analogy, Case C‑306/05 SGAE [2006] ECR I‑11519, paragraph 43). | 1 |
4,995 | 72. However, as the Court has held on numerous occasions, Community legislation must be certain and its application foreseeable by those subject to it (see, in particular, Case C-301/97 Netherlands v Council [2001] ECR I-8853, paragraph 43). That requirement of legal certainty must be observed all the more strictly in the case of rules liable to entail financial consequences, in order that those concerned may know precisely the extent of the obligations which they impose on them (Case 326/85 Netherlands v Commission [1987] ECR 5091, paragraph 24, and Case C-17/01 Sudholz [2004] ECR I-4243, paragraph 34). | 99. It follows from the foregoing that several relevant and important factors indicate that the term has not become generic. | 0 |
4,996 | 95
It should be noted, first of all, that, in accordance with settled case-law, implementation of the State aid control system is a matter, first, for the Commission and, second, for the national courts, each of which fulfil complementary and separate roles (judgments of 9 August 1994, Namur-Les assurances du crédit, C‑44/93, EU:C:1994:311, paragraph 14; and of 21 November 2013, Deutsche Lufthansa, C‑284/12, EU:C:2013:755, paragraph 27 and case-law cited, as well as of 19 March 2015, OTP Bank, C‑672/13, EU:C:2015:185, paragraph 36). | 35 Consequently, it must be held that, by precluding by regulation or administrative practice on the grounds of their nationality employed or self-employed workers from other Member States and the members of their families from being attributed large-family status for the purpose of the award of special benefits for such families and from being awarded family allowances, the Hellenic Republic has failed to fulfil its obligations under Articles 48 and 52 of the EC Treaty, Article 7 of Regulation No 1612/68, Article 7 of Regulation No 1251/70, Article 7 of Directive 75/34 and Article 3 of Regulation No 1408/71. | 0 |
4,997 | 32 The condition of absolute impossibility is not satisfied where the defendant government merely informs the Commission of the legal and practical difficulties involved in implementing the decision, without taking any step whatsoever to recover the aid from the undertakings in question, and without proposing to the Commission any alternative arrangements for implementing the decision which would have enabled the alleged difficulties to be overcome (see Commission v Germany, cited above, paragraph 10; Case C-183/91 Commission v Greece [1993] ECR I-3131, paragraph 20; and Commission v Italy, cited above, paragraph 14).
The arguments of the parties | 39. To require a Member State to recognise the validity of a driving licence issued by another Member State on the ground that the holder of that licence has not committed any offence on the territory of the first Member State after issue of that licence, despite the fact that he is subject to a valid measure withdrawing his right to drive on the basis of facts arising prior to that issue, would have the effect of encouraging offenders likely to be subject to such withdrawal to travel without delay to another Member State in order to evade the administrative or criminal consequences of those offences and would ultimately destroy the confidence on which the system of mutual recognition of driving licences rests. | 0 |
4,998 | 34. It follows that the details of a project cannot be considered to be adopted by a legislative act within the meaning of Article 1(5) of Directive 85/337 if that act does not include the elements necessary to assess the environmental impact of the project or if the adoption of other measures is needed in order for the developer to be entitled to carry out the project (see WWF and Others , paragraph 62; Linster , paragraph 57; and Boxus and Others , paragraph 41). | 33. À titre liminaire, il y a lieu de relever que le Tribunal a constaté à bon droit qu’il est habilité à examiner d’office le respect du délai de recours, celui-ci étant d’ordre public (voir arrêt du 7 juillet 1971, Müllers/CES, 79/70, Rec. p. 689, point 6, et ordonnance du 9 juillet 2009, Fornaci Laterizi Danesi/Commission, C‑498/08 P, point 19). | 0 |
4,999 | 17. It was in those circumstances that the Corte Suprema di Cassazione decided to stay the proceedings and to refer the following questions to the Court of Justice for a preliminary ruling:
‘(1) Is Article 11a(1) of Regulation No 1062/87, as amended by [the implementing regulation], to be interpreted as meaning that the 11-month time-limit within which the customs office of departure must communicate the fact that goods moving under the Community transit procedure have not been discharged is applicable in a case where discharge by the customs office of destination is evidenced by forged documents and the forgery is not easily discernible? For the purposes of the interpretation of that provision, are the principles established … by the Court of Justice [Case C-395/00 Cipriani [2002] ECR I-11877 and Case C-222/01 British American Tobacco [2004] ECR I-4683] applicable? In circumstances such as those under consideration, is it contrary to the principle of proportionality for a customs clearance agent to be held liable for all of the consequences of an incorrect Community transit operation?
(2) In circumstances such as those set out in Question 1, is Article 11a(2) applicable?
(3) In circumstances such as those set out in Question 1, is the question of whether the customs authorities have jurisdiction to be determined according to the criteria laid down by the second or third indent of Article 215(1) of [the Customs Code]?’
The questions referred for a preliminary ruling
Preliminary observations | 35 IN THAT RESPECT IT IS NECESSARY TO OBSERVE THAT ACCORDING TO ARTICLE 77 OF THE ECSC TREATY AND ALSO OF ARTICLE 216 OF THE EEC TREATY AND ARTICLE 189 OF THE EAEC TREATY IT IS FOR THE GOVERNMENTS OF THE MEMBER STATES TO DETERMINE THE SEAT OF THE INSTITUTIONS . IN GIVING THE MEMBER STATES POWER TO DETERMINE THE SEAT THOSE PROVISIONS MAKE THEM RESPONSIBLE FOR SUPPLEMENTING IN THAT RESPECT THE SYSTEM OF INSTITUTIONAL PROVISIONS PROVIDED FOR BY THE TREATIES IN ORDER THUS TO ENSURE THE WORKING OF THE COMMUNITIES . IT FOLLOWS THAT THE MEMBER STATES HAVE NOT ONLY THE RIGHT BUT ALSO THE DUTY TO EXERCISE THAT POWER .
| 0 |
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