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5,100 | 32. However, 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 (see, to that effect, PreussenElektra , cited above, paragraph 39). The spirit of cooperation which must prevail in preliminary ruling proceedings requires the national court for its part to have regard to the function entrusted to the Court of Justice, which is to contribute to the administration of justice in the Member States and not to give opinions on general or hypothetical questions (Bosman , paragraph 60; Der Weduwe , paragraph 32, and Bacardi-Martini and Cellier des Dauphins , paragraph 42). | 43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC. | 0 |
5,101 | 14. A national measure which permits derogating from Article 7(4) of the Directive by virtue of Article 9(1), such as the measure cited in paragraph 5 of this judgment, does not comply with the latter provision if it fails to refer to the fact that such a derogation can be granted only where there is no other satisfactory solution (see, to that effect, Commission v Italy , cited above, paragraph 39). | Deuxièmement, il y a lieu de relever que l’existence de mesures d’harmonisation des règles relatives à l’immatriculation des
véhicules ne saurait être érigée en condition préalable pour la mise en œuvre de la libre prestation des services, consacrée
par l’article 56 TFUE (voir, par analogie, arrêt SEVIC Systems, C‑411/03, EU:C:2005:762, point 26), de même que l’absence
de telles mesures ne saurait justifier une restriction à la liberté de prestation des services (voir, par analogie, arrêt
Commission/France, 270/83, EU:C:1986:37, point 24). | 0 |
5,102 | 19. In order to answer that question, it must be recalled, first of all, that, as regards the same provisions, the Court, in Bickel and Franz (C‑274/96 EU:C:1998:563, paragraphs 19 and 31), held that the right conferred by national rules to have criminal proceedings conducted in a language other than the principal language of the State concerned falls within the scope of European Union law, which precludes national rules which confer on citizens whose language is that particular language and who are resident in a defined area, the right to require that criminal proceedings be conducted in that language, without conferring the same right on nationals of other Member States travelling or staying in that area, whose language is the same. | 78 Consequently, the plea that no statement of reasons was given for the alleged change in the method of assessment cannot be accepted.
The plea alleging breach of the principle of equal treatment
Arguments of the parties | 0 |
5,103 | 50
In those circumstances, and subject to determination by the referring court, it must be held that since such a procedure is not ultimately aimed at liquidating the undertaking, the economic and social objectives it pursues are no explanation of, or justification for, the employees of the undertaking concerned losing the rights conferred on them by Directive 2001/23 when all or part of that undertaking is transferred (see, by analogy, judgment of 7 December 1995, Spano and Others, C‑472/93, EU:C:1995:421, paragraphs 28 and 30). | 42. For an agreement, decision or practice to be capable of affecting trade between Member States, it must be possible to foresee with a sufficient degree of probability, on the basis of a set of objective factors of law or of fact, that they may have an influence, direct or indirect, actual or potential, on the pattern of trade between Member States in such a way as to cause concern that they might hinder the attainment of a single market between Member States (see Case 42/84 Remia and Others v Commission [1985] ECR 2545, paragraph 22, and Ambulanz Glöckner , cited above, paragraph 48). Moreover, that influence must not be insignificant (Case C-306/96 Javico [1998] ECR I-1983, paragraph 16). | 0 |
5,104 | 74. However, a belated accounting for of VAT cannot, per se, be equated with evasion, which presupposes, first, that the transaction concerned, notwithstanding compliance with the conditions laid down by the relevant provisions of the VAT Directive and the national legislation transposing it, results in the accrual of a tax advantage the grant of which would be contrary to the purpose of those provisions and, secondly, that it is apparent from a number of objective factors that the essential aim of the transaction concerned is to obtain a tax advantage (see, to that effect, Case C-255/02 Halifax and Others [2006] ECR I-609, paragraphs 74 and 75, and Klub , paragraph 49). | 38 IN THESE CIRCUMSTANCES, THE JUDGMENTS CANNOT BE RELIED UPON BY PARTIES WHO AT THE APPROPRIATE TIME OMITTED TO MAKE USE OF THE POSSIBILITIES OF APPEAL OFFERED TO THEM BY THE STAFF REGULATIONS AND BY THE TREATY . | 0 |
5,105 | 83. The obligation of a Member State to take all the measures necessary to achieve the result prescribed by a directive is a binding obligation imposed by the third paragraph of Article 249 EC and by the directive itself. That duty to take all appropriate measures, whether general or particular, is binding on all the authorities of the Member States including, for matters within their jurisdiction, the courts (see Case C‑106/89 Marleasing [1990] ECR I‑4135, paragraph 8, and Inter-Environnement Wallonie , paragraph 40). | 181 In that connection, it should be observed that, contrary to what the appellants maintain, an administrative procedure may involve an examination in two successive stages. | 0 |
5,106 | 119 As regards the significance of the Court of First Instance's finding that the Commission had been unable to provide evidence that the information exchange system might have helped to maintain a high level of prices, the factors set out in paragraph 101 allow it to be affirmed with a sufficient degree of probability that the agreement may have an influence, direct or indirect, actual or potential, on the pattern of trade in tractors between Member States so as to give rise to the fear that the realisation of a single market between Member States might be impeded (see in particular Case 54/65 Société Technique Minière, cited above, and Case C-219/95 P Ferriere Nord v Commission [1997] ECR I-4411, paragraph 20). First, the Court of First Instance pointed out that even if the Commission was unable to provide evidence that the information exchange system might have helped to maintain a high level of prices, the appellant had likewise not demonstrated that the prices of agricultural tractors on the United Kingdom market were lower than those charged on continental markets. Second, in considering that the Commission had correctly found that the information exchange system necessarily influences the volume of imports into the United Kingdom, the Court of First Instance took into account the characteristics of the relevant market, and the fact that the main suppliers on that market also operated throughout the common market, and the large share (88%) of the relevant market controlled by the undertakings which were members of the agreement. | 133 Consequently, the claim by the Austrian Government that the Community has not legislated on air transport outside the Community is not capable of rendering Article 52 of the Treaty inapplicable in that sector. | 0 |
5,107 | 26. The deduction system provided for in Article 17(5) of the Sixth Directive covers only cases in which the goods and services are used by a taxable person to carry out both economic transactions which give rise to a right to deduct and those which do not, that is to say, goods and services for mixed use. Member States may use one of the methods of deduction referred to in the third subparagraph of Article 17(5) only for those goods and services (judgment in Portugal Telecom , C‑496/11, EU:C:2012:557, paragraph 40). | 52. Having regard to the foregoing, the classification under subheading 1905 90 20 of the CN of foodstuffs prepared from rice flour, salt and water in the form of dried, translucent sheets or discs of various sizes is in accordance with the wording of that subheading. | 0 |
5,108 | 41. On the other hand, it is incompatible with the rules governing the right of deduction under Directive 2006/112 to impose a penalty, in the form of 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, downstream or upstream of the transaction carried out by the taxable person, was vitiated by VAT fraud (see, to that effect, Optigen and Others , paragraphs 52 and 55; Kittel and Recolta Recycling , paragraphs 45, 46 and 60; and Mahagében and Dávid , paragraph 47). | 33. Therefore, as the Netherlands Government argues, commercial communication covers not only traditional advertising but also other forms of advertising and communications of information intended to obtain new clients. | 0 |
5,109 | 40. A directive cannot be relied on against individuals, whereas it may be relied on as against a State, regardless of the capacity in which the latter is acting, that is to say, whether as employer or as public authority. The entities against which the provisions of a directive that are capable of having direct effect may be relied upon include a body, whatever its legal form, which has been made responsible, pursuant to a measure adopted by the State, for providing a public service under the control of the State and has for that purpose special powers beyond those which result from the normal rules applicable in relations between individuals (Case C-188/89 Foster and Others [1990] ECR I-3313, paragraph 20; Case C‑343/98 Collino and Chiappero [2000] ECR I-6659, paragraph 23; and Case C‑157/02 Rieser Internationale Transporte [2004] ECR I-1477, paragraph 24). | 23 Thus the Court has held that a body, whatever its legal form, which has been made responsible, pursuant to a measure adopted by the State, for providing a public service under the control of the State and has for that purpose special powers beyond those which result from the normal rules applicable in relations between private individuals is included in any event among the bodies against which the provisions of a directive capable of having direct effect may be relied on (Foster and Others, paragraph 20). | 1 |
5,110 | 45. Nevertheless, the Court has stated that this principle of interpreting national law in conformity with European Union law has certain limits. Thus the obligation on a national court to refer to the content of a directive when interpreting and applying the relevant rules of domestic law is limited by general principles of law and it cannot serve as the basis for an interpretation of national law contra legem ( Association de médiation sociale , paragraph 39 and the case-law cited). | 27. Coreper ' s function of carrying out the tasks assigned to it by the Council does not give it the power to take decisions which belongs, under the Treaty, to the Council. | 0 |
5,111 | 25. It must also be pointed out that, in the absence of any unifying or harmonising Community measures, Member States retain the power to define, by treaty or unilaterally, the criteria for allocating their powers of taxation, particularly with a view to eliminating double taxation (Case C‑336/96 Gilly [1998] ECR I‑2793, paragraphs 24 and 30; Case C‑307/97 Saint-Gobain ZN [1999] ECR I‑6161, paragraph 57; Case C‑470/04 N [2006] ECR I‑7409, paragraph 44; and Amurta , paragraph 17). | 17. It must also be pointed out that, in the absence of any unifying or harmonising Community measures, Member States retain the power to define, by treaty or unilaterally, the criteria for allocating their powers of taxation, particularly with a view to eliminating double taxation (Case C‑336/96 Gilly [1998] ECR I‑2793, paragraphs 24 and 30; Case C‑307/97 Saint-Gobain ZN [1999] ECR I‑6161, paragraph 57; and Case C‑470/04 N [2006] ECR I‑7409, paragraph 44). | 1 |
5,112 | 48. Indeed, there is also an obligation on taxable persons to state when their activity commences, changes or ceases, in accordance with the measures adopted to that end by the Member States, pursuant to Article 213 of Directive 2006/112. However, the Court has already held that that in no way authorises Member States, in the event of such a declaration not being submitted, to defer the exercise of the right to deduct until the time at which taxable transactions actually begin to be carried out on a regular basis, or to deprive the taxable person of that right (see, by analogy, Joined Cases C‑110/98 to C‑147/98 Gabalfrisa and Others [2000] ECR I-1577, paragraph 51). | 99. However, those conditions may not be less favourable than those relating to similar domestic claims and must not be such as in practice to make it impossible or excessively difficult to obtain reparation ( Francovich and Others , paragraph 43). | 0 |
5,113 | 46. According to those same provisions, such harmonisation at Community level in relation to the organisation of working time is intended to guarantee better protection of the safety and health of workers by ensuring that they are entitled to minimum rest periods ─ particularly daily and weekly ─ and adequate breaks and by providing for a ceiling on the duration of the working week (see judgments in Simap , paragraph 49, and BECTU , paragraph 38). | 54. In that regard, it is true that the very nature of the informed user, as defined by the Court, means that, when possible, he will make a direct comparison between the earlier mark and the contested design. However, it cannot be ruled out that such a comparison may be impracticable or uncommon in the sector concerned, in particular because of specific circumstances or the characteristics of the items which the earlier mark and the contested design represent (see, to that effect, PepsiCo v Grupo Promer Mon Graphic , paragraph 55). | 0 |
5,114 | 32 It is settled case-law that in the absence of Community rules governing the matter it is for the domestic legal system of each Member State to designate the courts and tribunals having jurisdiction and to lay down the detailed procedural rules governing actions for safeguarding rights which individuals derive from Community law, provided, however, that such rules are not less favourable than those governing similar domestic actions (the principle of equivalence) and do not render virtually impossible or excessively difficult the exercise of rights conferred by Community law (the principle of effectiveness) (see, in particular, Case C-312/93 Peterbroeck v Belgian State [1995] ECR I-4599, paragraph 12, and paragraph 18 of the judgment in Case C-326/96 Levez [1998] ECR I-7835). | 36. Secondly, the criteria set out in Article 4(1)(a) of Regulation No 1049/2001 are very general, since access must be refused, as is clear from the wording of that provision, if disclosure of the document concerned would ‘undermine’ the protection of the ‘public interest’ as regards, inter alia, ‘public security’ or ‘international relations’. | 0 |
5,115 | 16 It is well settled that discrimination involves the application of different rules to comparable situations or the application of the same rule to different situations (see, in particular, Case C-279/93 Finanzamt Koeln-Altstadt v Schumacker [1995] ECR I-225, paragraph 30). | 73. The answer to part (b)(i) of Question 1 must therefore be that the first paragraph of Article 454(3) and Article 455 of the implementing regulation must be interpreted as meaning that the guaranteeing association has available, to furnish proof of the place where the offence or irregularity was actually committed, a period of two years running from the date of the claim for payment made to it.
Question 2(a) on the existence of an obligation on the Member State to investigate | 0 |
5,116 | 25. In that regard, it should be noted that Article 96 of the VAT Directive provides that the same rate of VAT, namely, the standard rate, is applicable to supplies of goods and services. As an exception to that principle, Article 98(1) of the VAT Directive gives the Member States the option of applying either one or two reduced rates of VAT. In accordance with the first subparagraph of Article 98(2), the reduced rates of VAT can apply only to supplies of goods and services in the categories set out in Annex III to the VAT Directive (judgment in K , C‑219/13, EU:C:2014:2207, paragraphs 21 and 22). | 20 Provisions granting suspension of customs duties are to be interpreted strictly according to their terms and may not therefore be applied, contrary to their wording, to products which they do not mention (see, to that effect, Case 58/85 Ethicon v Hauptzollamt Itzenhoe [1986] ECR 1131, paragraph 13). | 0 |
5,117 | 34
In particular, the Court has held that the right to be heard in any procedure, inherent in respect for the rights of the defence, which is a general principle of EU law, guarantees every person the opportunity to make known his views effectively during an administrative procedure and before the adoption of any decision liable to affect his interests adversely (see, to that effect, judgments of 11 December 2014, Boudjlida, C‑249/13, EU:C:2014:2431, paragraphs 34 and 36, and of 9 February 2017, M, C‑560/14, EU:C:2017:101, paragraphs 25 and 31). | 41 It should be added that the quality objectives fixed by those programmes on the basis of analyses of the waters affected serve as the point of reference for calculating the emission standards specified in the prior authorisations. Moreover, those programmes must be communicated to the Commission in a form which facilitates comparative appraisal and their harmonised implementation in all the Member States. | 0 |
5,118 | 57. The three conditions mentioned at paragraph 51 hereof are necessary and sufficient to found a right in favour of individuals to obtain redress, although this does not mean that the State cannot incur liability under less strict conditions on the basis of national law (see Brasserie du Pêcheur and Factortame, cited above, paragraph 66). | 27 Consequently, 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 . Provided that condition is met, the Parliament' s action for annulment is subject to the rules laid down in the Treaties for actions for annulment brought by the other institutions . | 0 |
5,119 | 35 Second, the Court stated that, in order to determine whether that entitlement was to be accorded to trainee doctors, it was for the referring court to ascertain whether they belonged to the category of doctors on one of the specialist training courses specified in Article 5 or Article 7 of the recognition directive (Carbonari, paragraphs 27 and 28) and whether that training was carried out in accordance with the requirements of the coordination directive, as amended by Directive 82/76 (Carbonari, paragraphs 33 and 34). | 34 Although the same provision requires that the rules be determined by the competent authorities, the requirements of full-time training listed under that point are sufficiently precise to enable the national court to determine which of the applicants in the main proceedings belonging to the category of trainee specialists fulfilled the requirements of full-time training in specialised medicine in accordance with the `coordination' directive and Directive 82/76 prior to the academic year 1991/92. | 1 |
5,120 | 70. The Court has held that that article must be interpreted as meaning that a provision of an act duly adopted on the basis of the EU Treaty before the entry into force of the Treaty of Lisbon which lays down detailed rules for the adoption of measures implementing that act continues to produce its legal effects until it is repealed, annulled or amended, and permits the adoption of implementing measures in accordance with the procedure it defines (judgments in Parliament v Council , C‑317/13 and C‑679/13, EU:C:2015:223, paragraph 57, and Parliament v Council , C‑540/13, EU:C:2015:224, paragraph 47). | 23. The tax office brought an appeal on a point of law against that judgment before the Corte suprema di cassazione (Supreme Court of Cassation). | 0 |
5,121 | 38. In addition, the limitation based on nationality does not relate to specific matches between teams representing their respective countries but applies to official matches between clubs and thus to the essence of the activity performed by professional players. As the Court has also ruled, such a limitation cannot be justified on sporting grounds ( Bosman , paragraphs 128 to 137; Deutscher Handballbund , paragraphs 54 to 56). | 39. For the sake of completeness, it must be noted that, as recitals 3, 21 and 24 in the preamble to Regulation No 1782/2003 make clear, environmental protection forms part of the objectives of the single payment scheme. The Court has also held that environmental protection, one of the essential objectives of the European Union, must be regarded as forming part of the common agricultural policy (Case C-428/07 Horvath [2009] ECR I-6355, paragraph 29). Moreover, Article 2 point (1) of Regulation No 796/2004 expressly provides that arable land, and consequently agricultural areas pursuant to Article 2(a) of Regulation No 795/2004, is land maintained in good agricultural and environmental condition within the meaning of Article 5 of Regulation No 1782/2003. | 0 |
5,122 | 33
Nevertheless, it is possible for a contracting authority to determine, after expiry of the time-limit for submitting tenders, weighting factors for sub-criteria which correspond in essence to the criteria previously brought to the tenderers’ attention. That subsequent determination must, however, satisfy three conditions, namely, it must not: (i) alter the criteria for the award of the contract set out in the contract documents or contract notice; (ii) contain elements which, if they had been known at the time the tenders were prepared, could have affected that preparation; and (iii) have been adopted on the basis of matters likely to give rise to discrimination against one of the tenderers (see, to that effect, judgments of 24 November 2005, ATI EAC and Viaggi di Maio and Others, C‑331/04, EU:C:2005:718, paragraph 32; of 21 July 2011, Evropaïki Dynamiki v EMSA, C‑252/10 P, not published, EU:C:2011:512, paragraphs 32 and 33; and 14 July 2016, TNS Dimarso, C‑6/15, EU:C:2016:555, paragraph 26). | 28. As regards the possible justification for that measure by grounds such as those relied upon by the Netherlands Government, based on the need to protect the general public, the Commission has rightly pointed out that members of staff of the undertakings concerned who go to another Member State must in any event be in possession of an identity card or passport, which is sufficient to enable them to prove their identity (see Commission v Belgium , paragraph 40). | 0 |
5,123 | 27
According to settled case-law of the Court, in determining the scope of a provision of EU law, in this case Article 5(a) of Regulation No 883/2004, its wording, context and objectives must all be taken into account (see, inter alia, judgment in Angerer, C‑477/13, EU:C:2015:239, paragraph 26 and the case-law cited). | 18. S’agissant, en revanche, de la recevabilité du recours en annulation formé devant le Tribunal, la Cour, saisie d’un pourvoi au titre de l’article 56 de son statut, est tenue de se prononcer, au besoin d’office, sur le moyen d’ordre public tiré de la méconnaissance de la condition, posée par l’article 230, quatrième alinéa, CE, selon laquelle un requérant ne peut demander l’annulation d’une décision dont il n’est pas le destinataire que s’il est directement et individuellement concerné par celle-ci. | 0 |
5,124 | 11 Mr Magdalena Fernández further observes that, at paragraph 28 of its judgment, the Court of First Instance states that from 1965 until 1 May 1986 and, therefore, during the reference period in question, the applicant habitually resided in Belgium, whereas at paragraph 29, it acknowledges the existence of "a nine months' stay in Spain between those two dates ..." which, however, it classifies as "episodic and brief", erroneously basing itself on the judgment in Case 188/83 (Witte v Parliament [1984] ECR 3465, paragraph 11). Mr Magdalena Fernández notes in that connection that "episodic" implies irregularity and he raises the question whether a stay of eight months may be regarded as episodic. | 57. According to the case-law of the Court, even if they are not in gainful occupation, pensioners entitled to draw pensions under the legislation of one or more Member States come within the provisions of the Regulation concerning ‘workers’ by virtue of their insurance under a social security scheme (see, inter alia, Case C‑194/96 Kulzer [1998] ECR I‑895, paragraph 24). | 0 |
5,125 | 30 On that point, the Court's case-law shows that, in order to establish whether a provision of Community law complies with the principle of proportionality, it must be ascertained whether the means which it employs are suitable for the purpose of achieving the desired objective and whether they do not go beyond what is necessary to achieve it (see Case C-233/94 Germany v Parliament and Council [1997] ECR I-0000, paragraph 54). | Ainsi que la Cour l’a jugé, il découle du libellé de cette disposition que, en règle générale et sauf disposition contraire, la présentation de faits et de preuves par les parties demeure possible après l’expiration des délais auxquels se trouve subordonnée une telle présentation en application des dispositions du règlement no 207/2009 et qu’il n’est nullement interdit à l’EUIPO, y compris ses chambres de recours, de tenir compte de faits et de preuves ainsi tardivement invoqués ou produits (arrêts du 13 mars 2007, OHMI/Kaul, C‑29/05 P, EU:C:2007:162, point 42 ; du 26 septembre 2013, Centrotherm Systemtechnik/OHMI et centrotherm Clean Solutions, C‑610/11 P, EU:C:2013:593, point 77, ainsi que, en ce sens, arrêt du 3 octobre 2013, Rintisch/OHMI, C‑120/12 P, EU:C:2013:638, points 22 à 33). | 0 |
5,126 | 43. That distinctive character must be assessed, first, by reference to the goods or services in respect of which registration is sought and, second, by reference to the perception of the relevant public (see, in particular, Henkel v OHIM , paragraph 35; Case C-25/05 P Storck v OHIM [2006] ECR I-5719, paragraph 25, and Develey v OHIM , paragraph 79). | 2 Those questions were raised in proceedings between Emesa Sugar (Free Zone) NV (Emesa) and the Government of Aruba concerning the conditions for importation into the Community of quantities of sugar which Emesa processes and packs on that island.
Legal background | 0 |
5,127 | 32
Whereas, in the absence of relevant EU rules, the detailed rules for implementing such measures are a matter for the domestic legal order of the Member States under the principle of their procedural autonomy, they must not, however, be less favourable than those governing similar domestic situations (principle of equivalence) or render impossible in practice or excessively difficult the exercise of rights conferred by EU law (principle of effectiveness) (judgments of 3 July 2014, Fiamingo and Others, C‑362/13, C‑363/13 and C‑407/13, EU:C:2014:2044, paragraph 63 and the case-law cited, and of 26 November 2014, Mascolo and Others, C‑22/13, C‑61/13, C‑63/13 and C‑418/13, EU:C:2014:2401, paragraph 78). | 41. En ce qui concerne la question de savoir si le régime de pension établi par le code relève du champ d’application de cette disposition du traité ou de celui de la directive 79/7, il convient de rappeler que, selon une jurisprudence constante, la notion de rémunération, telle qu’elle est délimitée à l’article 141, paragraphe 2, premier alinéa, CE, n’inclut pas les régimes ou prestations de sécurité sociale, notamment les pensions de retraite, directement réglés par la loi (voir, en ce sens, arrêts du 17 mai 1990, Barber, C‑262/88, Rec. p. I‑1889, point 22; Beune, précité, point 44, et du 25 mai 2000, Podesta, C‑50/99, Rec. p. I‑4039, point 24). | 0 |
5,128 | 33. It also follows from the case-law that the European schools are an international organisation which, despite the functional links which it has with the European Union, remains formally distinct from it and from its Member States (see, to that effect, judgment in Miles and Others , EU:C:2011:388, paragraph 42). | 41 As to the manner in which salaries are negotiated at the level of the Landsting, it is common ground that, by reason of its mandatory character, Article 119 of the Treaty falls to be applied not only to provisions of law and regulations but also to collective agreements and individual contracts of employment (Joined Cases C-399/92, C-409/92, C-425/92, C-34/93, C-50/93 and C-78/93 Helmig [1994] ECR I-5727, paragraph 18). | 0 |
5,129 | 53
Although it is true that the judgment of 29 November 2011, National Grid Indus (C‑371/10, EU:C:2011:785), was adopted in the context of the taxation of capital gains on companies, the Court subsequently transposed the principles laid down in that judgment also to the taxation on capital gains of natural persons (see judgments of 12 July 2012, Commission v Spain , C‑269/09, EU:C:2012:439, paragraphs 75 to 78, and of 16 April 2015, Commission v Germany , C‑591/13, EU:C:2015:230, paragraphs 65 to 67). | 78. In this connection the Court has also held, as regards the transfer of the place of effective management of a company from one Member State to another Member State, that that fact cannot mean that the Member State of origin has to abandon its right to tax a capital gain which arose within the ambit of its powers of taxation before the transfer (see, to that effect, Case C-374/04 Test Claimants in Class IV of the ACT Group Litigation [2006] ECR I-11673, paragraph 59, and National Grid Indus , paragraph 46). Accordingly, the Court has held that, in accordance with the principle of fiscal territoriality linked to a temporal component, namely the taxpayer’s residence for tax purposes within national territory during the period in which the capital gains arise, a Member State is entitled to charge tax on those gains at the time when the taxpayer leaves the country (see N , paragraph 46, and National Grid Indus , paragraph 46). | 1 |
5,130 | 43 The Court's case-law shows that, for a person to be directly concerned by a Community measure, the latter must directly affect the legal situation of the individual and leave no discretion to the addressees of that measure who are entrusted with the task of implementing it, such implementation being purely automatic and resulting from Community rules without the application of other intermediate rules (see to that effect, in particular, International Fruit Company, cited above, paragraphs 23 to 29, Case 92/78 Simmenthal v Commission [1979] ECR 777, paragraphs 25 and 26, Case 113/77 NTN Toyo Bearing Company and Others v Council [1979] ECR 1185, paragraphs 11 and 12, Case 118/77 ISO v Council [1979] ECR 1277, paragraph 26, Case 119/77 Nippon Seiko and Others v Council and Commission [1979] ECR 1303, paragraph 14, Case 120/77 Koyo Seiko and Others v Council and Commission [1979] ECR 1337, paragraph 25, Case 121/77 Nachi Fujikoshi and Others v Council [1979] ECR 1363, paragraph 11, Joined Cases 87/77, 130/77, 22/83, 9/84 and 10/84 Salerno and Others v Commission and Council [1985] ECR 2523, paragraph 31, Case 333/85 Mannesmann-Röhrenwerke and Benteler v Council [1987] ECR 1381, paragraph 14, Case 55/86 Arposol v Council [1988] ECR 13, paragraphs 11 to 13, Case 207/86 Apesco v Commission [1988] ECR 2151, paragraph 12, and Case C-152/88 Sofrimport v Commission [1990] ECR I-2477, paragraph 9). | 41. Since those initiatives do not normally fall within the scope of the management of personal property, the supply of land designated for development in such a situation cannot be regarded as the mere exercise of the right of ownership by its holder. | 0 |
5,131 | 81 Nevertheless, the difference in wording between Article 87(3)(a) EC and Article 87(3)(c) EC cannot lead to the conclusion that the Commission should take no account of the Community interest when applying Article 87(3)(a), and that it must confine itself to verifying the specifically regional impact of the measures involved, without assessing their impact on the relevant market or markets in the Community as a whole. In such cases the Commission is bound not only to verify that the measures are such as to contribute effectively to the economic development of the regions concerned, but also to evaluate the impact of the aid on trade between Member States, and in particular to assess the sectorial repercussions they may have at Community level. As the Court has already held, Article 87(3) EC gives the Commission a discretion the exercise of which involves economic and social assessments which must be made in a Community context (see, inter alia, Case 730/79 Philip Morris v Commission [1980] ECR 2671, paragraph 24; Case 310/85 Deufil v Commission [1987] ECR 901, paragraph 18; and Spain v Commission, cited above, paragraph 18). | 37
Neither Implementing Regulations No 83/2011, No 687/2011, No 1375/2011, No 542/2012, No 1169/2012, No 714/2013 and No 125/2014 nor Implementing Regulation No 790/2014 refer to anything that might suggest that the Council verified whether the decision of the Indian authorities was adopted in accordance with the rights of the defence and the right to effective judicial protection. The statements of reasons for those regulations do not, therefore, disclose whether the Council fulfilled its verification obligation in that regard. | 0 |
5,132 | 55 In principle, a judgment of the Court in proceedings for a preliminary ruling declaring a Community act to be invalid takes effect, like a judgment annulling an act, from the date on which the act entered into force, with all the consequences which that entails, in particular, for charges levied pursuant to the measure declared invalid. | 30 Accordingly, the answer to the second question submitted by the national courts must be that the declaration that Article 4(1) and (2) of Regulation No 1633/84 is invalid may not be relied upon with effect from a date prior to that of this judgment, except by traders or those entitled through them who initiated proceedings or made an equivalent complaint under the applicable national law before that date.
Question 3 | 1 |
5,133 | 53 As regards the question relating to trade mark rights, it is to be remembered that, according to the case-law of the Court, Article 36 of the Treaty and Article 7 of the Directive are to be interpreted in the same way (Bristol-Myers Squibb, cited above, paragraph 40). | 27. As regards the question whether the conditions laid down in the legislation at issue in the main proceedings for the purpose of the prohibition of an agricultural lease do, as a matter of fact, involve indirect discrimination, it is enough to hold that, in so far as the number of frontier workers established in Switzerland and working agricultural land in Germany comprise distinctly more persons of Swiss nationality than of German nationality, such indirect discrimination does exist (see, to that effect, Case C‑107/94 Asscher [1996] ECR I‑3089, paragraphs 37 and 38). | 0 |
5,134 | 25 Before a ruling can be given on the question of whether the first subparagraph of Article 3a(3) of Regulation No 1546/88, as amended by Regulation No 1033/89, is invalid for lack of power on the part of the Commission, it must be established whether that provision may be given an interpretation consistent with the first sentence of Article 3a(3) of Regulation No 857/84, as amended by Regulation No 1639/91 (Case C-98/91 Herbrink v Minister van Landbouw, Natuurbeheer en Visserij [1994] ECR I-223, paragraph 9). | 23. En particulier, la requête doit être fondée sur les mêmes motifs et moyens que ceux énoncés dans l’avis motivé (voir, notamment, arrêt Commission/Irlande, C‑50/09, EU:C:2011:109, point 93), qui doit contenir un exposé cohérent et détaillé des raisons ayant amené la Commission à avoir la conviction que l’État membre intéressé a manqué à l’une des obligations qui lui incombent en vertu du droit de l’Union (voir, notamment, arrêt Commission/Lituanie, C‑274/07, EU:C:2008:497, point 23 et jurisprudence citée). | 0 |
5,135 | 19. Since DBI took the view that that charge had been levied in breach, inter alia , of Article 28 EC, it requested its repayment from the tax authorities, relying in particular on paragraphs 12 and 13 of Commission v Denmark . In its submission, the excessive level of the registration duty made it impossible to import motor vehicles to Denmark under normal commercial conditions, to the benefit of domestic purchases of previously registered used vehicles, which were to be regarded as Danish products, in accordance with the case-law of the Court ( Commission v Denmark , paragraph 17, and Case C-228/98 Dounias [2000] ECR I-577, paragraph 42). | 57. Accordingly, except in particular cases such as, inter alia, those provided for by the rules of procedure of the Community Courts, those Courts cannot base their decisions on a plea raised of their own motion, even one involving a matter of public policy and – as in the present case – based on the absence of a statement of reasons for the decision at issue, without first having invited the parties to submit their observations on that plea. | 0 |
5,136 | 23. Legislation which makes the establishment in the host Member State of an economic operator from another Member State subject to the issue of a prior authorisation and allows self-employed activity to be pursued only by certain economic operators who satisfy predetermined requirements, compliance with which is a condition for the issue of that authorisation, constitutes a restriction within the meaning of Article 43 EC. Such legislation deters or even prevents economic operators from other Member States from pursuing their activities in the host Member State through a fixed place of business (see, to this effect, Hartlauer , paragraphs 34, 35 and 38). | 17 It should be stressed that the object of the Convention is not to unify procedural rules but to determine which court has jurisdiction in disputes relating to civil and commercial matters in intra-Community relations and to facilitate the enforcement of judgments . It is therefore necessary to draw a clear distinction between jurisdiction and the conditions governing the admissibility of an action . | 0 |
5,137 | 48. It should also be borne in mind that, given the objective of reducing health care costs, the term " medical care" in Article 13A(1)(b) does not call for an especially narrow interpretation (see, to that effect, Commission v France , cited above, paragraph 23). However, the services covered by that term, like those covered by " provision of medical care" in letter (c) of the same provision, must have as their purpose the diagnosis, treatment and, in so far as possible, cure of diseases or health disorders ( D. , cited above, paragraph 18; and Kügler , cited above, paragraph 38). It is not disputed that the treatment provided by qualified psychologists in a hospital environment fulfils the condition of having a therapeutic purpose. | 15 It follows that, under the Belgian tax system at issue, the loss of revenue resulting from the deduction of life assurance contributions from total taxable income is offset by the taxation of pensions, annuities or capital sums payable by the insurers. Where such contributions have not been deducted, those sums are exempt from tax. | 0 |
5,138 | 287. Any measure that derogates from the Directive’s protective provisions must be examined in light of the conditions and criteria set out in Article 9 of the Directive. Consequently, the Member States cannot entitle the authority vested with the power to make regulations to adopt measures derogating from the protective rules prescribed by the Directive without defining in a precise manner the substantive and formal requirements, arising from that article, to which such derogations must be subject (see, to this effect, WWF Italia and Others , paragraphs 25 and 28). | 7 ALTHOUGH FAILURE TO OBSERVE THE TIME-LIMIT DOES NOT ENTAIL THE NULLITY OF THE MEASURES TAKEN AFTER IT HAS BEEN EXCEEDED, SUCH FAILURE MAY AS REGARDS THE INSTITUTION AMOUNT TO AN OMISSION CAPABLE OF RENDERING IT LIABLE FOR ANY DAMAGE CAUSED TO THOSE CONCERNED . | 0 |
5,139 | 11 The Court has held, first, that making road infrastructure available on payment of a toll constitutes a supply of services for consideration within the meaning of Article 2(1) of the Sixth Directive, and, second, that Article 4(5) of the Sixth Directive, under which the activities of bodies governed by public law in which they engage as public authorities are exempt from VAT, does not apply to the activities of operators governed by private law (see Case C-276/97 Commission v France [2000] ECR I-6251, paragraphs 36 and 46, Case C-358/97 Commission v Ireland [2000] ECR I-6301, paragraphs 34 and 44, Case C-359/97 Commission v United Kingdom [2000] ECR I-6355, paragraphs 46 and 56, Case C-408/97 Commission v Netherlands [2000] ECR I-6417, paragraphs 30 and 40, and Case C-260/98 Commission v Greece [2000] ECR I-6537, paragraphs 31 and 40). | 98. It is apparent, therefore, from those considerations that, as was noted by the Advocate General at point 58 of his Opinion, a simple presumption exists that the grant of an implied and unlimited State guarantee in favour of an undertaking which is not subject to the ordinary compulsory administration and winding-up procedures results in an improvement in its financial position through a reduction of charges which would normally encumber its budget. | 0 |
5,140 | 44. The fact remains that, as far as the exercise of the power of taxation so allocated is concerned, the Member States may not, having regard to the principle referred to in paragraph 19 of this judgment, disregard Community rules ( Saint-Gobain ZN , paragraph 58). In particular, such an allocation of fiscal jurisdiction does not permit Member States to introduce discriminatory measures which are contrary to the Community rules ( Bouanich , paragraph 50). | 70. As regards Article 5, the Court has already held that information, before concluding a contract, on the terms of the contract and the consequences of concluding it is of fundamental importance for a consumer. It is on the basis of that information in particular that he decides whether he wishes to be bound by the terms previously drawn up by the seller or supplier (see, RWE Vertrieb EU:C:2013:180, paragraph 44). | 0 |
5,141 | 51. It is appropriate, consequently, to refer to the fundamental objective of Regulation No 469/2009, which is to ensure sufficient protection to encourage pharmaceutical research, which plays a decisive role in the continuing improvement in public health (judgment in Georgetown University and Others , EU:C:2011:776, paragraph 24 and the case-law cited). | 34. Having regard to all the foregoing considerations, the answer to the question referred is that Directive 2006/112 must be interpreted as meaning that it does not preclude the mandatory preliminary application of a national administrative procedure, such as that laid down by Article 63 of the CPPT, in the event that the revenue authorities suspect the existence of an abusive practice.
Costs | 0 |
5,142 | 39. Nevertheless, the Court has stated that this principle of interpreting national law in conformity with European Union law has certain limits. Thus the obligation on a national court to refer to the content of a directive when interpreting and applying the relevant rules of domestic law is limited by general principles of law and it cannot serve as the basis for an interpretation of national law contra legem (see Case C-268/06 Impact [2008] ECR I-2483, paragraph 100, and Dominguez , paragraph 25). | 43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC. | 0 |
5,143 | 21. Concerning that form of investment, the Court has stated that national measures must be regarded as ‘restrictions’ within the meaning of Article 56(1) EC if they are liable to prevent or limit the acquisition of shares in the undertakings concerned or to deter investors of other Member States from investing in their capital (see Commission v Germany , paragraph 19, and the case-law cited). | 19. Concerning this form of investment, the Court has stated that national measures must be regarded as ‘restrictions’ within the meaning of Article 56(1) EC if they are liable to prevent or limit the acquisition of shares in the undertakings concerned or to deter investors of other Member States from investing in their capital (see Commission v Portugal , paragraph 45; Commission v France , paragraph 41; Commission v Spain , paragraph 61; Commission v United Kingdom , paragraph 47; Commission v Italy , paragraphs 30 and 31; and Commission v Netherlands , paragraph 20). | 1 |
5,144 | 95. In so far as concerns the second part of the third ground of appeal, the Court points out that, in the context of the review of legality provided for in Article 263 TFEU, the General Court cannot substitute its own reasoning for that of the author of the contested act and cannot fill, by means of its own reasoning, a gap in the reasoning in that act in such a way that its examination does not relate to any assessment carried out in that act (see, to that effect, Case C‑73/11 P Frucona Košice v Commission [2013] ECR I‑0000, paragraphs 87 to 90 and the case‑law cited). | 34. As to the expenditure occurring in the context of the common organisation of the markets in the sugar sector mentioned in recital 19 in the preamble cited above, this cannot refer solely to export refunds of sugar and isoglucose, production refunds for the use of sugar in the chemical industry and the expenditure linked to storage measures, as the applicant in the main proceedings claims. | 0 |
5,145 | 55. In that connection, it should be noted that an appeal must indicate precisely the contested elements of the General Court’s decision which the appellant seeks to have set aside and also the legal arguments specifically advanced in support of the appeal (see, inter alia, Case C‑425/07 P AEPI v Commission [2009] ECR I‑3205, paragraph 25 and the case-law cited). That requirement is not satisfied by a ground of appeal which, without even including an argument specifically identifying the error allegedly vitiating the decision under appeal, merely reproduces arguments previously submitted before the General Court. Such a ground of appeal amounts in reality to no more than a request for re-examination of a plea submitted before the General Court, which the Court of Justice does not have jurisdiction to undertake (see, in particular, Case C‑131/03 P Reynolds Tobacco and Others v Commission [2006] ECR I‑7795, paragraph 50 and case‑law cited). | 33
Next, it is apparent from the wording of Article 1(1)(c) of Directive 2001/23 that, in order for the directive to apply, the transfer must concern an entity engaged in economic activities whether or not for gain. | 0 |
5,146 | 62. However, that specification cannot be interpreted as requiring all the conditions for application of that ground for refusing access to environmental information to be determined in detail since, by their very nature, decisions taken in that domain are heavily dependant on the actual context in which they are adopted and necessitate an assessment of the nature of the documents in question and the stage of the administrative procedure at which the request for information is made (see, by analogy, Commission v France , paragraphs 81 and 82). | 116 By the effect of that regulation, the Community thus acquired exclusive competence to contract with non-member countries the obligations relating to CRSs offered for use or used in its territory. | 0 |
5,147 | 13. Furthermore, whilst Article 234 EC does not make a reference to the Court subject to there having been an inter partes hearing in the proceedings in the course of which the national court refers a question for a preliminary ruling (see Case C-18/93 Corsica Ferries [1994] ECR I-1783, paragraph 12), it follows none the less from that article that a national court may refer a question to the Court only if there is a case pending before it and if it is called upon to give judgment in proceedings intended to lead to a decision of a judicial nature (see orders in Case 138/80 Borker [1980] ECR 1975, paragraph 4, and in Case 318/85 Greis Unterweger [1986] ECR 955, paragraph 4; and judgments in Case C-111/94 Job Centre [1995] ECR I-3361, paragraph 9; Salzmann , paragraph 14; Lutz , paragraph 13; and Case C-165/03 Längst [2005] ECR I-5637, paragraph 25). | 34. Those provisions are based on a distinction between, on the one hand, the authorisation of an active substance, which is issued at the level of the European Union, and, on the other, authorisations of products containing active substances, which come within the competence of the Member States, as can be seen, in particular, from Articles 3 to 6 and 8 of Directive 91/414. | 0 |
5,148 | null | 59. The pharmacological properties of a product are the factor on the basis of which it must be ascertained, in the light of the potential capacities of the product, whether it may, for the purposes of the second subparagraph of Article 1(2) of Directive 2001/83, be administered to human beings with a view to making a medical diagnosis or to restoring, correcting or modifying physiological functions in human beings ( HLH Warenvertrieb and Orthica , paragraph 52). | 0 |
5,149 | 52. According to well-established case-law, the principle of fiscal neutrality precludes, in particular, treating similar goods or supplies of services, which are thus in competition with each other, differently for VAT purposes (see Joined Cases C‑259/10 and C‑260/10 The Rank Group [2011] ECR I‑10947, paragraph 32 and the case-law cited). | 42. Consequently, while a care allowance such as that at issue in the main proceedings may have a different system from that applicable to the German benefits of insurance against reliance on care at issue in Molenaar and the Austrian federal care allowance at issue in Jauch , it none the less remains of the same kind as those benefits. | 0 |
5,150 | 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. | 20. Therefore, in order for Article 6(1) of Regulation No 44/2001 to apply, it is necessary to ascertain whether, between various claims brought by the same applicant against various defendants, there is a connection of such a kind that it is expedient to determine those actions together in order to avoid the risk of irreconcilable judgments resulting from separate proceedings (see judgments in Freeport , C‑98/06, EU:C:2007:595, paragraph 39, and in Sapir and Others , C‑645/11, EU:C:2013:228, paragraph 42). In that regard, in order for judgments to be regarded as irreconcilable, it is not sufficient that there be a divergence in the outcome of the dispute, but that divergence must also arise in the context of the same situation of fact and law (see judgments in Freeport , C‑98/06, EU:C:2007:595, paragraph 40; Painer , C‑145/10, EU:C:2011:798, paragraph 79; and in Sapir and Others , C‑645/11, EU:C:2013:228, paragraph 43). | 0 |
5,151 | 53 According to settled case-law, the first paragraph of Article 95 of the Treaty is infringed where the tax charged on the imported product and that charged on the similar domestic product are calculated in a different manner on the basis of different criteria which lead, if only in certain cases, to higher taxation being imposed on the imported product (Commission v Greece, paragraphs 20 and 29, Case C-213/96 Outokumpu [1998] ECR I-1777, paragraph 34, and Case C-393/98 Gomes Valente [2001] ECR I-1327, paragraph 21). | 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. | 0 |
5,152 | 72. The existence of a restriction on the freedom to provide services having been established, it needs to be determined whether the Portuguese rules at issue can be justified in the light of overriding reasons and, in such a case, in accordance with settled case-law, to make sure that they do not exceed what is objectively necessary for that purpose and that the same result cannot be achieved by less restrictive rules (see Case 205/84 Commission v Germany [1986] ECR I‑3755, paragraphs 27 and 29; Case C-180/89 Commission v Italy [1991] ECR I‑709, paragraphs 17 and 18; and Case C-106/91 Ramrath [1992] ECR I‑3351, paragraphs 30 and 31).
– Maintaining the financial balance of the social security system | 94. It follows that, as a whole, the relevant national legislation tends to indicate that the name ‘feta’ is not generic. | 0 |
5,153 | 24 The Court has thus recognised, for example, that sex may be a determining factor for posts such as those of prison warders and head prison warders (Case 318/86 Commission v France [1988] ECR 3559, paragraphs 11 to 18), or for certain activities such as policing activities where there are serious internal disturbances (Johnston, paragraph 37). | 40 In those circumstances, the reply to the questions referred for a preliminary ruling must be that Article 379(1) of the implementing regulation, read in conjunction with the Community Customs Code, should be interpreted as meaning that a customs debt arising by reason of an offence or irregularity committed in connection with a consignment placed under the external Community transit procedure can be recovered from the principal by the office of departure even if it did not notify the principal before the end of the 11th month following the date of registration of the Community transit declaration that the consignment had not been presented at the office of destination and that the place of the offence or irregularity could not be established. The same applies if the office of departure did not follow an administrative procedure for the transmission of information, such as the early warning system, or if the failure to comply with the time-limit was due to error or negligence on the part of that office. | 0 |
5,154 | 48
Whilst it is true that failure to refer to a specific provision of the Treaty need not necessarily constitute an infringement of essential procedural requirements if the legal basis for an act may be determined from other parts of the act, such explicit reference is, however, indispensable where, in its absence, the parties concerned and the Court are left uncertain as to the specific legal basis (judgments of 26 March 1987 in Commission v Council, 45/86, EU:C:1987:163, paragraph 9, and 1 October 2009 in Commission v Council, C‑370/07, EU:C:2009:590, paragraph 56). | 17. Finally, the explanatory notes to the CN drawn up by the Commission are an important aid to the interpretation of the scope of the various tariff headings but do not have legally binding force (Case C‑250/05 Turbon International [2006] ECR I‑10531, paragraph 16, and Case C‑370/08 Data I/O [2010] ECR I‑0000, paragraph 30). | 0 |
5,155 | 22. That general provision thus institutes the legal fiction of uniform quality enabling the customs authorities, where only part of the goods covered by a declaration are examined, to apply the results of that examination to all the goods covered by that declaration (see, to that effect, Case C‑353/04 Nowaco Germany [2006] ECR I‑7357, paragraphs 54 and 55, and Joined Cases C-323/10 to C-326/10 Gebr. Stolle [2011] ECR I‑12177, paragraphs 100 and 101). | 57. The answer to the second question must therefore be that sickness cannot as such be regarded as a ground in addition to those in relation to which Directive 2000/78 prohibits discrimination.
Costs | 0 |
5,156 | 40. Where application of national law in accordance with the requirements of Article 5a(3) of Directive 90/387 is not possible, the national court must fully apply Community law and protect the rights conferred thereunder on individuals, if necessary disapplying any provision in the measure the application of which would, in the circumstances of the case, lead to a result contrary to that directive, whereas national law would comply with the directive if that provision was not applied (see, to that effect, Engelbrecht , paragraph 40). | 35 Consequently, it must be held that, by precluding by regulation or administrative practice on the grounds of their nationality employed or self-employed workers from other Member States and the members of their families from being attributed large-family status for the purpose of the award of special benefits for such families and from being awarded family allowances, the Hellenic Republic has failed to fulfil its obligations under Articles 48 and 52 of the EC Treaty, Article 7 of Regulation No 1612/68, Article 7 of Regulation No 1251/70, Article 7 of Directive 75/34 and Article 3 of Regulation No 1408/71. | 0 |
5,157 | 28. First of all, Article 7, in its second paragraph, does not make any distinction to that effect. Next, such an interpretation would render that paragraph to a large extent meaningless. Finally, the first paragraph of Article 7 of Decision No 1/80 also applies to the position of a person who has reached the age of majority who is the child of a Turkish worker duly registered as belonging to the labour force of the host Member State (see, to that effect, Cetinkaya , paragraph 34, and Aydinli , paragraphs 22 and 23) and, in the scheme established by Decision No 1/80, the second paragraph of the aforementioned Article 7 cannot be interpreted more restrictively than the first paragraph of that same article (see paragraphs 22 and 24 of this judgment). | 13 As the Court has already held, in particular in the aforementioned judgments, although in general the principle of legal certainty precludes a Community measure from taking effect from a point in time before its publication, it may exceptionally be otherwise where the purpose to be achieved so demands and where the legitimate expectations of those concerned are duly respected . In order to reply to the questions raised, it is therefore necessary to examine whether those criteria were satisfied in the present case .
Regulation No 57/81 | 0 |
5,158 | 31. Thus, the Court has held that, although certain actions between a public authority and a person governed by private law may come within the scope of the Brussels Convention, it is otherwise where the public authority is acting in the exercise of its public powers (see LTU , paragraph 4; Rüffer , paragraph 8; Henkel , paragraph 26; Baten , paragraph 30; Préservatrice foncière TIARD , paragraph 22; and Case C-172/91 Sonntag [1993] ECR I‑1963, paragraph 20). | 69 However, it does follow from Article 3(1)(b) and the fourth recital of the Directive that the essential characteristic of a waste recovery operation is that its principal objective is that the waste serve a useful purpose in replacing other materials which would have had to be used for that purpose, thereby conserving natural resources. | 0 |
5,159 | 28. As to the choice of those aspects, Article 47 of Directive 2004/18 leaves a fair degree of freedom to the contracting authorities. Unlike Article 48 of the Directive which, as regards technical and professional capacity, establishes a closed system which limits the methods of assessment and verification available to those authorities and, therefore, limits their opportunities to lay down requirements (see, as regards the similar provisions in earlier directives than Directive 2004/18, Case 76/81 Transporoute et travaux [1982] ECR 417, paragraphs 8 to 10 and 15), Article 47(4) expressly authorises contracting authorities to choose the probative references which must be produced by candidates or tenderers to furnish proof of their economic and financial standing. As Article 44(2) of Directive 2004/18 refers to Article 47, the same freedom of choice exists as regards the minimum levels of economic and financial standing. | 36. In that connection it is important to bear in mind that, since the harmfulness of narcotic drugs, including those derived from hemp, such as cannabis, is generally recognised, there is a prohibition in all the Member States on marketing them, with the exception of strictly controlled trade for use for medical and scientific purposes (see, to that effect, Case 50/80 Horvath [1981] ECR 385, paragraph 10; Case 221/81 Wolf [1982] ECR 3681, paragraph 8; Case 240/81 Einberger [1982] ECR 3699, paragraph 8; Case 294/82 Einberger [1984] ECR 1177, paragraph 15; Case 269/86 Mol [1988] ECR 3627, paragraph 15; and Vereniging Happy Family Rustenburgerstraat , paragraph 17). | 0 |
5,160 | 20 In those circumstances, the Bundesvergabeamt stayed the proceedings and referred the following questions to the Court for a preliminary ruling:
`1. May an individual derive, from Article 1(1) and (2), Article 2(1) or any other provisions of Council Directive 89/665/EEC, on the coordination of the laws, regulations and administrative provisions relating to the application of review procedures to the award of public supply and public works contracts, a specific right to have review proceedings conducted before authorities or courts which comply with the provisions of Article 2(8) of Directive 89/665/EEC, which right is so sufficiently precise and specific that, in the event of non-transposition of the directive in question by the Member State, an individual may successfully assert that legal right against that Member State in legal proceedings?
2. In conducting a review procedure on the basis of an individual's right, founded on Article 41 of Directive 92/50/EEC in conjunction with Directive 89/665/EEC, to the conduct of a review procedure, must a national court having the attributes of the Bundesvergabeamt disregard provisions of national law such as Paragraph 91(2) and (3) of the Bundesvergabegesetz, which confer on the Bundesvergabeamt powers of review only in the case of infringements of the Bundesvergabegesetz and regulations adopted thereunder, on the ground that those provisions preclude a review procedure from being conducted under the Bundesvergabegesetz for awards of contracts for services, and must such a national court conduct a review procedure in accordance with the fourth part of the Bundesvergabegesetz?
3(a). Are the services mentioned in the facts of the case (with reference to Article 10 of Directive 92/50/EEC) to be classified as services coming under Annex I A, Category No 2 (Land transport services) and contracts for such services thus to be awarded in accordance with the provisions of Titles III and IV of the Directive, or are they to be classified as services coming under Annex I B to Directive 92/50/EEC (Health services) with the result that contracts for such services are to be awarded in accordance with the provisions of Articles 13 and 14, or do those services fall entirely outside the sphere of application of Directive 92/50/EEC?
3(b). Do the provisions of Articles 1 to 7 of Directive 92/50/EEC satisfy the preconditions laid down in paragraph 12 of the judgment in Case 41/74 Van Duyn v Home Office on the direct applicability of a Community directive, with the result that services coming under Annex 1 B to the Directive are to be awarded under the procedure therein mentioned or are the relevant provisions of the Directive for the services mentioned in Annex 1 A capable of fulfilling the preconditions laid down in the abovementioned case?
4. Is there under Article 5 or other provisions of the EC Treaty, or under Directive 92/50/EEC, an obligation on the State to intervene in existing legal situations concluded for an indefinite period or for several years but which were not entered into in accordance with the abovementioned directive?'
The first and second questions | 48. The activities described in paragraph 13 of this judgment are unconnected with the drawing up of fixture lists. As Veikkaus points out, the resources used for those activities cannot, therefore, be taken into account in assessing whether there was substantial investment in the obtaining, verification or presentation of those fixture lists. | 0 |
5,161 | 49. There is nothing to prevent the tax authorities concerned from requiring a charitable foundation claiming exemption from tax to provide relevant supporting evidence to enable those authorities to carry out the necessary checks. Further, national legislation which absolutely prevents the taxpayer from submitting such evidence cannot be justified in the name of effectiveness of fiscal supervision (see, to that effect, Laboratoires Fournier, paragraph 25). | 56 It should be borne in mind, first of all, that, even on the assumption that the Commission did abandon some of its arguments, the fourth paragraph of Article 37 of the EC Statute of the Court of Justice, which is applicable to the Court of First Instance by virtue of Article 46 of that Statute, does not preclude an intervener from using arguments different from those used by the party it is supporting, provided that the intervener seeks to support that party's submissions (Case C-200/92 P ICI v Commission [1999] ECR I-4399, paragraph 31). | 0 |
5,162 | 51. It follows from the case-law that there is also no such need when the species concerned are actually present in autumn in the areas open for spring hunting, even if they are present in considerably smaller numbers than in the spring, provided that those numbers are not inconsiderable (see, to that effect, Commission v Finland , paragraphs 35 and 43). | Pour ce qui est, en second lieu, du troisième moyen, il convient d’emblée de rappeler que le principe de proportionnalité, qui fait partie des principes généraux du droit de l’Union, exige que les moyens mis en œuvre par une disposition de ce droit soient aptes à réaliser l’objectif visé et n’aillent pas au-delà de ce qui est nécessaire pour l’atteindre [voir arrêt du 10 décembre 2002, British American Tobacco (Investments) et Imperial Tobacco, C‑491/01, EU:C:2002:741, point 122 et jurisprudence citée]. | 0 |
5,163 | 44 As regards the application of those criteria in the present case, it is clear from the case-law of the Court that, in principle, they must be applied by the national courts (Brasserie du Pêcheur and Factortame, paragraph 58) in accordance with the guidelines laid down by the Court (Konle, paragraph 58). | 41. It must therefore be concluded that if a curable or incurable illness entails a limitation which results in particular from physical, mental or psychological impairments which in interaction with various barriers may hinder the full and effective participation of the person concerned in professional life on an equal basis with other workers, and the limitation is a long-term one, such an illness can be covered by the concept of ‘disability’ within the meaning of Directive 2000/78. | 0 |
5,164 | 17 The proper conduct of that procedure constitutes an essential guarantee required by the Treaty not only in order to protect the rights of the Member State concerned, but also so as to ensure that any contentious procedure will have a clearly defined dispute as its subject-matter (see Case C-1/00 Commission v France [2001] ECR I-9989, paragraph 53). | 53 As to those submissions, it is to be observed that the function of the pre-litigation procedure laid down in Article 226 EC is to give the Member State concerned an opportunity to comply with its obligations under Community law or to avail itself of its right to defend itself against the complaints made by the Commission. The proper conduct of that procedure constitutes an essential guarantee required by the Treaty not only in order to protect the rights of the Member State concerned, but also so as to ensure that any contentious procedure will have a clearly defined dispute as its subject-matter (order in Case C-266/94 Commission v Spain [1995] ECR I-1975, paragraphs 16 and 17). | 1 |
5,165 | As regards, first of all, the admissibility of that ground of appeal, it should be recalled that it follows, inter alia, from Article 168(1)(d) and Article 169(2) of the Rules of Procedure of the Court of Justice that an appeal must indicate precisely the contested elements of the judgment which the appellant seeks to have set aside and the legal arguments specifically advanced in support of the appeal. An appeal which merely repeats or reproduces verbatim the pleas in law and arguments previously submitted to the General Court, including those based on facts expressly rejected by the General Court, does not satisfy the requirement to state reasons under those provisions (see judgment of 17 May 2017, Portugal v Commission, C‑339/16 P, EU:C:2017:384, paragraph 19 and the case-law cited). | 82. La directive 1999/31 définit les critères et les conditions de l’obligation de mise en décharge des déchets et impose notamment aux États membres d’exiger l’obtention d’une autorisation pour l’exploitation d’une décharge. | 0 |
5,166 | 26. It should also be noted that, according to the Court’s case‑law, the question whether it is a service concession or a public service contract and, in the latter case, whether the value of the contract reaches the threshold provided for under the EU rules has no effect on the Court’s answer to the question referred for a preliminary ruling, given that the exception to the application of the rules of EU law where the ‘similar control’ conditions are fulfilled is applicable in all those situations (see, to that effect, Case C‑573/07 Sea [2009] ECR I-8127, paragraphs 31 to 40). | 39. As the Court has already held, for Article 6(1) of the Brussels Convention to apply, it must be ascertained whether, between various claims brought by the same plaintiff against different defendants, there is a connection of such a kind that it is expedient to determine those actions together in order to avoid the risk of irreconcilable judgments resulting from separate proceedings ( Kalfelis , paragraph 13). | 0 |
5,167 | 48
In that regard, since the lawfulness of an EU act must be assessed on the basis of the facts and the law as they stood at the time when the act was adopted, the lawfulness of Article 25(2) of Decision 2008/615 must be assessed in the light of the provisions which governed the adoption of measures, such as the contested decisions, at the time when that decision was adopted, namely Article 34(2)(c) and Article 39(1) EU (see, to that effect, judgments of 16 April 2015, Parliament v Council, C‑540/13, EU:C:2015:224, paragraph 35, and of 10 September 2015, Parliament v Council, C‑363/14, EU:C:2015:579, paragraph 59). | 30. Therefore, the Court of First Instance rightly took into consideration the shapes and colours of sweet wrappers commonly used in trade in assessing whether the mark applied for is, or is not, devoid of any distinctive character. | 0 |
5,168 | 19 As regards the criterion of good faith, the Court found first of all (in paragraph 42) that Article 9(a) of Council Directive 86/378/EEC of 24 July 1986, on the implementation of the principle of equal treatment for men and women in occupational social security schemes (OJ 1986 L 225, p. 40), provided for the possibility of deferring the compulsory implementation of the principle of equal treatment with regard to the determination of pensionable age, as did the exception provided for in Article 7(1)(a) of Council Directive 79/7/EEC of 19 December 1978 on the progressive implementation of the principle of equal treatment for men and women in matters of social security (OJ 1979 L 6, p. 24). | 39. For the sake of completeness, it must be noted that, as recitals 3, 21 and 24 in the preamble to Regulation No 1782/2003 make clear, environmental protection forms part of the objectives of the single payment scheme. The Court has also held that environmental protection, one of the essential objectives of the European Union, must be regarded as forming part of the common agricultural policy (Case C-428/07 Horvath [2009] ECR I-6355, paragraph 29). Moreover, Article 2 point (1) of Regulation No 796/2004 expressly provides that arable land, and consequently agricultural areas pursuant to Article 2(a) of Regulation No 795/2004, is land maintained in good agricultural and environmental condition within the meaning of Article 5 of Regulation No 1782/2003. | 0 |
5,169 | 50 It is settled law that it is for the Court of First Instance alone to assess the value to be attached to the items of evidence adduced before it (Case C-136/92 P Commission v Brazzelli Lualdi [1994] ECR I-1981, paragraph 66, and Blackspur DIY and Others v Council and Commission, cited above, paragraph 29). | 38 For the purposes of the application of Article 13 of Regulation No 1408/71, the decisive criterion is that of the specific allocation of a contribution to the funding of the social security scheme of a Member State. Whether benefits are obtained in return or not is therefore irrelevant in this connection. | 0 |
5,170 | 28. Concerning the second and third objectives invoked by the Belgian Government and based, respectively, on the social protection of employees and the facilitation of the related administrative controls, the Court has already acknowledged that those objectives are among the overriding reasons in the general interest capable of justifying such restrictions on the exercise of fundamental freedoms recognised in the Treaty (see, to that effect, Case C‑490/04 Commission v Germany [2007] ECR I‑6095, paragraphs 70 and 71, and Case C‑515/08 dos Santos Palhota and Others [2010] ECR I‑9133, paragraph 47 and the case-law cited). | Toutefois, il y a lieu de rappeler que, si les motifs d’une décision du Tribunal révèlent une violation du droit de l’Union, mais que le dispositif de celle-ci apparaît fondé pour d’autres motifs de droit, une telle violation n’est pas de nature à entraîner l’annulation de cette décision (voir, en ce sens, arrêts du 9 juin 1992, , C‑30/91 P, EU:C:1992:252, point 28, ainsi que du 9 septembre 2008, , C‑120/06 P et C‑121/06 P, EU:C:2008:476, point 187). | 0 |
5,171 | 56. An appellant’s interest in bringing proceedings must be vested and current (see, to that effect, judgments in Commission v Koninklijke FrieslandCampina , C‑519/07 P, EU:C:2009:556, paragraph 65, and Planet v Commission , C‑564/13 P, EU:C:2015:124, paragraph 34). It may not concern a future and hypothetical situation (see, to that effect, judgments in Stroghili v Court of Auditors , 204/85, EU:C:1987:21, paragraph 11, and Cañas v Commission , C‑269/12 P, EU:C:2013:415, paragraphs 16 and 17). | 21 Moreover, the procedure for assessing aid under Article 93(2) makes it possible to appraise any new fact capable of altering the Commission' s assessment, regard being had to the purpose of any new aid and all relevant economic circumstances at the time when the aid is granted. | 0 |
5,172 | 62 It is true that the Court ruled in Comitato di Coordinamento per la Difesa della Cava, cited above, with regard to the possibility raised by the national court of Directive 75/442 requiring the Member States to adopt appropriate measures in order to encourage the prevention, recycling and conversion of waste, rather than the tipping thereof, that Article 4 of Directive 75/442 does not create rights for individuals which the national courts must protect. | 50 The Court has previously held that the mere reference to the Customs Code for determining taxable value is not in itself contrary to the Treaty (see Case C-228/98 Douanias [2000] ECR I-577, paragraph 45). | 0 |
5,173 | 26. In that regard, it should be noted that, according to settled case-law, the right of every worker to paid annual leave must be regarded as a particularly important principle of European Union social law from which there can be no derogations and whose implementation by the competent national authorities must be confined within the limits expressly laid down (see, inter alia, judgments in BECTU , C‑173/99, EU:C:2001:356, paragraph 43, and Zentralbetriebsrat der Landeskrankenhäuser Tirols , C‑486/08, EU:C:2010:215, paragraph 28). | 53. Similarly, the fact that the Member States participating in the Schengen acquis are not obliged, when they develop and deepen the enhanced cooperation which they have been authorised to establish by Article 1 of the Schengen Protocol, to provide for special adaptation measures for the other Member States (judgment in United Kingdom v Council , C‑482/08, EU:C:2010:631, paragraph 49) does not mean that the EU legislature is prohibited from enacting such measures, in particular allowing certain limited forms of cooperation with those other Member States, where it finds it appropriate. | 0 |
5,174 | 86. Article 87(1) EC defines State aid as aid granted by a Member State or through State resources in any form whatsoever which distorts or threatens to distort competition by favouring certain undertakings or the production of certain goods, in so far as it affects trade between Member States. The concept of State aid within the meaning of that provision is wider than that of a subsidy because it embraces not only positive benefits, such as the subsidies themselves, but also measures which, in various forms, mitigate the normal burdens on the budget of an undertaking, and which therefore, without being subsidies in the strict sense of the word, are of the same character and have the same effect. The supply of goods or services on preferential terms is one of the indirect advantages which have the same effects as (see Case C-276/02 Spain v Commission [2004] ECR I‑8091, paragraph 24, and Joined Cases C‑341/06 P and C‑342/06 P Chronopost and La Poste v UFEX and Others [2008] ECR I‑4777, paragraph 123). | 52. It must be held from the outset that a system for financing fair compensation such as that described in paragraphs 46 and 48 of this judgment is compatible with the requirements of a ‘fair balance’ only if the digital reproduction equipment, devices and media concerned are liable to be used for private copying and, therefore, are likely to cause harm to the author of the protected work. There is therefore, having regard to those requirements, a necessary link between the application of the private copying levy to the digital reproduction equipment, devices and media and their use for private copying. | 0 |
5,175 | 53 That definition of the term `onset of the employer's insolvency' cannot, however, preclude the option available to the Member States, acknowledged in Article 9 of the Directive, of applying or introducing provisions that are more favourable to employees, in particular for the purpose of including unpaid remuneration during a period subsequent to the lodging of a request that proceedings to satisfy collectively the claims of creditors be opened (see also the judgment of today's date in Joined Cases C-94/95 and C-95/95 Bonifaci and Others and Berto and Others, cited above, at paragraphs 36 to 43). | 96 It should be made clear in this connection that while the national authorities remain free to select the measures they consider appropriate to safeguard the Community's financial interests, that freedom may not in any way jeopardise the speed, the sound organisation or the comprehensiveness of the requisite controls and inquiries. | 0 |
5,176 | 56. The Court has recognised the existence of a service concession, inter alia, where the service provider’s remuneration came from payments made by users of a public car park, of public service transport and of a teledistribution network (see Parking Brixen , paragraph 40; Case C‑410/04 ANAV [2006] ECR I‑3303, paragraph 16; and Coditel Brabant , paragraph 24). | 40. In the situation referred to in the first question, on the other hand, the service provider’s remuneration comes not from the public authority concerned, but from sums paid by third parties for the use of the car park in question. That method of remuneration means that the provider takes the risk of operating the services in question and is thus characteristic of a public service concession. Therefore, in a situation such as that in the main proceedings, it is not a case of a public service contract, but of a public service concession. | 1 |
5,177 | 101. In the present case, it should be remembered in that regard that the Court has held that a measure such as the service credit at issue in the main proceedings is not a measure covered by that provision of the EC Treaty, as it is limited to granting civil servants a service credit upon their retirement, without providing a remedy for the problems which they may encounter in the course of their professional career, and does not appear to be of a nature such as to offset the disadvantages to which the careers of those workers are exposed by helping them in their professional life and thereby ensure full equality in practice between men and women in working life (see to that effect, Griesmar , EU:C:2001:648, paragraphs 63 to 65; see also Commission v Italy , C‑46/07, EU:C:2008:618, paragraphs 57 and 58; and Commission v Greece , C‑559/07, EU:C:2009:198, paragraphs 66 to 68). | 43 In that regard it must be observed that, according to Article 9(4 ) of Law No 1571/85, distribution companies are required to obtain their supplies from Greek public-sector refineries to the extent of a percentage of the requirements of the domestic market corresponding to the unadjusted part of the marketing monopoly . It is plain from that provision that, by maintaining in force the State' s rights with regard to the importation and marketing of petroleum products, Greece is seeking, as it has itself acknowledged, to secure an outlet for the products of its public-sector refineries . | 0 |
5,178 | 200. The principle that national law must be interpreted in conformity with Community law none the less requires national courts to do whatever lies within their jurisdiction, taking the whole body of domestic law into consideration and applying the interpretative methods recognised by domestic law, with a view to ensuring that the directive in question is fully effective and achieving an outcome consistent with the objective pursued by it (see Adeneler and Others , paragraph 111; Impact , paragraph 101; and the order in Vassilakis and Others , paragraph 59). | 43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC. | 0 |
5,179 | 24 According to the judgment in Case 307/81 Alusuisse v Council and Commission [1982] ECR 3463, paragraph 8, an action for annulment brought by an individual is inadmissible in so far as it is directed against a regulation having general application within the meaning of the second paragraph of Article 189 of the EEC Treaty, the test for distinguishing between a regulation and a decision being whether or not the measure in question has general application. It is therefore necessary to determine the nature of the contested act and in particular the legal effects which it is intended to or does actually produce. | 39. Il ressort des considérants 3, 16 et 17 de la directive que la convention de Genève constitue la pierre angulaire du régime juridique international de protection des réfugiés et que les dispositions de la directive relatives aux conditions d’octroi du statut de réfugié ainsi qu’au contenu de ce dernier ont été adoptées pour aider les autorités compétentes des États membres à appliquer cette convention en se fondant sur des notions et des critères communs (arrêt du 5 septembre 2012, Y et Z, C‑71/11 et C‑99/11, point 47 ainsi que jurisprudence citée). | 0 |
5,180 | 43. In that connection, it is clear from the case-law of the Court that, within the framework of the VAT system, taxable transactions presuppose the existence of a transaction between the parties in which a price or consideration is stipulated. Thus, where a person’s activity consists exclusively in providing services for no direct consideration, there is no basis of assessment and the services are therefore not subject to VAT (see Case 89/81 Hong Kong Trade Development Council [1982] ECR 1277, paragraphs 9 and 10; and Case C‑16/93 Tolsma [1994] ECR I‑743, paragraph 12). | En l’espèce, et eu égard à la présence de la clause réservant la compétence d’exécution au Conseil et à sa justification dans
les règlements antérieurs au règlement n° 267/2012, l’existence de cette compétence du Conseil pouvait être connue comme faisant
partie du contexte dans lequel l’acte en cause a été adopté et être considérée comme dûment justifiée, au sens de l’article
291, paragraphe 2, TFUE. Par conséquent, la première branche du troisième moyen n’est pas fondée (arrêt du 1er mars 2016, National Iranian Oil Company/Conseil, C‑440/14 P, EU:C:2016:128, point 64). | 0 |
5,181 | 35. Article 65 of Directive 2006/112, which provides that, where payments are made on account before the goods or services are supplied, VAT becomes chargeable on receipt of the payment and on the amount received, constitutes a derogation from the rule laid down in Article 63 and, as such, must be interpreted strictly (Case C‑419/02 BUPA Hospitals and Goldsborough Developments [2006] ECR I‑1685, paragraph 45). | 50. It is, admittedly, conceivable that objectives connected with the carrying on of the activities of agricultural and forestry holdings and preservation of jobs in the latter in cases of inheritance may in themselves, in certain circumstances and under certain conditions, be in the public interest and capable of justifying restrictions on the free movement of capital (see, to that effect, Case C-370/05 Festersen [2007] ECR I-1129, paragraph 28). | 0 |
5,182 | 53
With regard, firstly, to the compatibility of the institution of strict liability with the principle of proportionality, the Court has already ruled on a number of occasions that such a system penalising breaches of EU law is not in itself incompatible with that law (see, inter alia, judgment of 9 February 2012, Urbán, C‑210/10, EU:C:2012:64, paragraph 47 and the case-law cited). | 24 Similarly, neither the alleged trade usage nor any divergent application of the rules in certain Member States can influence the interpretation of the CCT which is based on the wording of the tariff headings. | 0 |
5,183 | 50. In the second place, as is already apparent from paragraphs 35 and 36 of the present judgment, it is common ground that neither the Federal Republic of Germany nor Land Sachsen-Anhalt has availed itself of the derogation provided for in the first subparagraph of Article 22(1) of Directive 2003/88, which permits Member States not to apply Article 6 thereof provided that certain conditions, set out cumulatively, are satisfied (see, by analogy, Pfeiffer and Others , paragraph 98). | 60 It follows from the judgment in Hoever and Zachow, cited above, that a benefit intended to enable one of the parents to devote himself or herself to the raising of a young child, and designed, more specifically, to remunerate the service of bringing up a child, to meet the other costs of caring for and raising a child and, as the case may be, to mitigate the financial disadvantages entailed in giving up income from an occupational activity, must be treated as a family benefit within the meaning of Articles 1(u)(i) and 4(1)(h) of Regulation No 1408/71. | 0 |
5,184 | 107
In respect of such agreements, which represent particularly serious restrictions of competition, the analysis of the economic and legal context of which the practice forms part may therefore be limited to what is strictly necessary in order to establish the existence of a restriction of competition by object (see, by analogy with market-sharing agreements, judgment of 20 January 2016, Toshiba Corporation v Commission, C‑373/14 P, EU:C:2016:26, paragraph 29). | 35
In any event, the identification of the objectives in fact pursued by the national legislation is within the jurisdiction of the referring court (see, to that effect, judgment in Pfleger and Others, C‑390/12, EU:C:2014:281, paragraph 47). | 0 |
5,185 | 131. Applied to the classification of a measure as State aid, the obligation to state the reasons for a decision requires that the reasons why the Commission considers that the measure in question falls within the scope of Article 87(1) EC be stated. In that regard, according to the case-law, the Commission is not required to establish the existence of a real impact of the aid on trade between Member States and an actual distortion of competition, but only to examine whether that aid is capable of affecting such trade and distorting competition (Case C‑66/02 Italy v Commission [2005] ECR I‑10901, paragraph 111, and Joined Cases C-71/09 P, C‑73/09 P and C-76/09 P Comitato ‘Venezia vuole vivere’ and Others v Commission [2011] ECR I-0000, paragraph 134). Thus, where it is apparent from the circumstances under which an aid was granted that it is liable to affect trade between Member States and to distort or threaten to distort competition, the Commission must set out those circumstances in the statement of reasons for its decision (see inter alia, Case 57/86 Greece v Commission [1988] ECR 2855, paragraph 15; Joined Cases C-329/93, C-62/95 and C-63/95 Germany and Others v Commission [1996] ECR I-5151, paragraph 52; Case C-156/98 Germany v Commission [2000] ECR I-6857, paragraph 98; Case C‑334/99 Germany v Commission [2003] ECR I‑1139, paragraph 59; Portugal v Commission , paragraph 89; and Case C-494/06 P Commission v Italy and Wam [2009] ECR I‑3639, paragraph 49). | 37 While the de facto partition of the territory of Cyprus, as a result of the intervention of the Turkish armed forces in 1974, into a zone where the authorities of the Republic of Cyprus continue fully to exercise their powers and a zone where they cannot in fact do so raises problems that are difficult to resolve in connection with the application of the Association Agreement to the whole of Cyprus, that does not warrant a departure from the clear, precise and unconditional provisions of the 1977 Protocol on the origin of products and administrative cooperation. | 0 |
5,186 | 10. According to the case-law of the Court, Article 9 of the Directive authorises Member States to derogate from provisions relating, inter alia, to hunting (Case 247/85 Commission v Belgium [1987] ECR 3029, paragraph 7). The Court has also accepted the possibility of derogating from the prohibition on hunting species of birds not listed in Annex II to the Directive, to which Article 7(1) refers, in particular for the reason set out in Article 9(1)(c) of the Directive (Case C-118/94 Associazione Italiana per il WWF and Others [1996] ECR I-1223, paragraph 21). | 11 In the light of those criteria, rules on an end-of-service allowance for Members of Parliament and individual measures applying those rules have legal effects going beyond the internal organization of the work of that institution in so far as they affect the financial situation of Members of Parliament when they cease to serve in that capacity. | 0 |
5,187 | 53. Where the transferring resident company demonstrates that the reincorporated losses are definitive losses for the purposes of paragraph 55 of the judgment in Marks & Spencer (C‑446/03, EU:C:2005:763), it is contrary to Article 49 TFEU to preclude the possibility for that company of deducting from its taxable profits in the Member State of its residence the losses incurred by a non-resident establishment (judgment in Commission v United Kingdom , C‑172/13, EU:C:2015:50, paragraph 27). | 51
While, in its initial version, the aim of Article 3 of the Framework Directive was essentially, as stated in recital 11 thereof, to guarantee the independence and impartiality of NRAs by ensuring that regulation and operation are functionally separate, the intention of the EU legislature was, by means of Directive 2009/140 and as stated in recital 13 thereof, to strengthen the independence of NRAs in order to ensure a more effective application of the regulatory framework and to increase their authority and the predictability of their decisions (judgments of 28 July 2016, Autorità per le Garanzie nelle Comunicazioni, C‑240/15, EU:C:2016:608, paragraphs 32 and 34, and of 19 October 2016, Ormaetxea Garai et Lorenzo Almendros, C‑424/15, EU:C:2016:780, paragraph 45). | 0 |
5,188 | 41
Last, the framework required must be sufficiently clear and precise to enable the need for the checks and the checks actually authorised themselves to be checked (judgment of 19 July 2012, Adil, C‑278/12 PPU, EU:C:2012:508, paragraph 76). | 113. As regards the imposition of a penalty payment, the Court has held that such a penalty must be decided upon according to the degree of persuasion needed in order for the Member State which has failed to comply with a judgment establishing a breach of obligations to alter its conduct and bring to an end the infringement established (see Case C‑304/02 Commission v France , paragraph 91). | 0 |
5,189 | 95. The question whether there may be an appreciable effect on trade between Member States must therefore be assessed taking into account all the relevant factors of the individual case. Accordingly, the possibility cannot be ruled out that, in a particular case, one of those factors alone, such as the fact that the thresholds laid down by the Commission at point 53 of the Guidelines on the effect on trade has been clearly exceeded, may, in itself, provide a sufficient indication that there is an appreciable effect on trade between Member States within the meaning of Article 81(1) EC (see, by analogy, Case 19/77 Miller International Schallplatten v Commission [1978] ECR 131, paragraph 9, and Joined Cases 100/80 to 103/80 Musique Diffusion française and Others v Commission [1983] ECR 1825, paragraphs 82, 83 and 86). | 40 However, whilst the intention of the legislature, to be gathered from the political debates preceding the adoption of a law or from the statement of the grounds on which it was adopted, may be an indication of the aim of that law, it is not conclusive. | 0 |
5,190 | 55. En particulier, la Cour a déjà jugé que, en vertu de l’article 4, paragraphe 2, de la directive 93/13, l’exigence selon laquelle une clause contractuelle doit être rédigée de manière claire et compréhensible doit s’entendre comme imposant non seulement que la clause concernée soit intelligible pour le consommateur sur un plan grammatical, mais également que le contrat expose de manière transparente les modalités de calcul des intérêts annuels du crédit, de sorte que ce consommateur soit mis en mesure d’évaluer, sur le fondement de critères précis et intelligibles, les conséquences économiques qui en découlent pour lui (voir, par analogie, arrêt Kásler et Káslerné Rábai, C‑26/13, EU:C:2014:282, point 75). | 46
As the Court found in the judgment of 6 February 2014, Fatorie, (C‑424/12, EU:C:2014:50, paragraph 38), such a situation prevented the Hungarian tax authority from investigating the application of the reverse charge regime and led to a risk of a loss of tax revenue for the Member State concerned. | 0 |
5,191 | 67. In the light of the assessment made by the referring court, it must be observed that the clause on the automatic termination of employment contracts at issue in the main proceedings is the result of an agreement negotiated between employees’ and employers’ representatives exercising their right to bargain collectively which is recognised as a fundamental right (Case C‑271/08 Commission v Germany [2010] ECR I-0000, paragraph 37). The fact that the task of striking a balance between their respective interests is entrusted to the social partners offers considerable flexibility, as each of the parties may, where appropriate, opt not to adopt the agreement (see, to that effect, Palacios de la Villa , paragraph 74). | 37. In that regard, it should be noted, first, that the right to bargain collectively, which the signatories of the TV-EUmw/VKA have exercised in the present case, is recognised both by the provisions of various international instruments which the Member States have cooperated in or signed, such as Article 6 of the European Social Charter, signed at Turin on 18 October 1961 and revised at Strasbourg on 3 May 1996, and by the provisions of instruments drawn up by the Member States at Community level or in the context of the European Union, such as Article 12 of the Community Charter of the Fundamental Social Rights of Workers adopted at the meeting of the European Council held in Strasbourg on 9 December 1989, and Article 28 of the Charter of Fundamental Rights of the European Union (‘the Charter’), an instrument to which Article 6 TEU accords the same legal value as the Treaties. | 1 |
5,192 | 26. In view of the scientific nature of the IBA 89 and of the absence of any scientific evidence adduced by a Member State tending particularly to show that the obligations flowing from Article 4(1) and (2) of Directive 79/409 could be satisfied by classifying as SPAs sites other than those appearing in that inventory and covering a smaller total area, the Court has held that that inventory, although not legally binding, could be used by the Court as a basis of reference for assessing whether a Member State has classified a sufficient number and size of areas as SPAs for the purposes of the abovementioned provisions of Directive 79/409 (see, to that effect, Case C‑3/96 Commission v Netherlands [1998] ECR I‑3031, paragraphs 68 to 70, and Case C‑378/01 Commission v Italy [2003] ECR I‑2857, paragraph 18). | 39. For the sake of completeness, it must be noted that, as recitals 3, 21 and 24 in the preamble to Regulation No 1782/2003 make clear, environmental protection forms part of the objectives of the single payment scheme. The Court has also held that environmental protection, one of the essential objectives of the European Union, must be regarded as forming part of the common agricultural policy (Case C-428/07 Horvath [2009] ECR I-6355, paragraph 29). Moreover, Article 2 point (1) of Regulation No 796/2004 expressly provides that arable land, and consequently agricultural areas pursuant to Article 2(a) of Regulation No 795/2004, is land maintained in good agricultural and environmental condition within the meaning of Article 5 of Regulation No 1782/2003. | 0 |
5,193 | 39. The term ‘discard’ must be interpreted in the light not only of the essential objective of Directive 75/442, which, according to the third recital in the preamble thereto, is ‘the protection of human health and the environment against harmful effects caused by the collection, transport, treatment, storage and tipping of waste’, but also of Article 174(2) EC. That provision states that ‘Community policy on the environment shall aim at a high level of protection taking into account the diversity of situations in the various regions of the Community. It shall be based on the precautionary principle and on the principles that preventive action should be taken …’. It follows that the term ‘discard’ and, accordingly, the concept of ‘waste’ within the meaning of that directive cannot be interpreted restrictively (see, inter alia, Case C‑194/05 Commission v Italy , paragraph 33 and the case-law cited, and Commune de Mesquer , paragraphs 38 and 39). | 54. In order to determine whether that condition is satisfied, the national court hearing a claim for reparation must take account of all the factors which characterise the situation put before it. | 0 |
5,194 | 55. It is settled case-law in that connection that, in an action under Article 226 EC, the letter of formal notice sent by the Commission to a Member State and the reasoned opinion issued by the Commission delimit the subject-matter of the dispute, so that it cannot thereafter be extended. The opportunity for the Member State concerned to submit its observations, even if it chooses not to avail itself thereof, constitutes an essential guarantee intended by the Treaty, adherence to which is an essential formal requirement of the procedure for finding that a Member State has failed to fulfil its obligations. Consequently, the reasoned opinion and the proceedings brought by the Commission must be based on the same complaints as those set out in the letter of formal notice initiating the pre-litigation procedure (see, in particular, Case C-422/05 Commission v Belgium [2007] ECR I-4749, paragraph 25, and Case C‑186/06 Commission v Spain [2007] ECR I-12093, paragraph 15). | 48. That interpretation is, moreover, confirmed by recital 15 in the preamble to Directive 97/67, from which it is apparent that the option to negotiate contracts with customers individually does not correspond, in principle, with the concept of universal service provision. | 0 |
5,195 | 43. The principle of equal treatment is a general principle of EU law, enshrined in Article 20 of the Charter, of which the principle of non-discrimination laid down in Article 21(1) of the Charter is a particular expression. According to settled case-law, that principle requires the EU legislature to ensure, in accordance with Article 52(1) of the Charter, that comparable situations must not be treated differently and that different situations must not be treated in the same way unless such treatment is objectively justified (see, to that effect, Case C‑550/07 P Akzo Nobel Chemicals and Akcros Chemicals v Commission EU:C:2010:512, paragraphs 54 and 55 and the case-law cited). A difference in treatment is justified if it is based on an objective and reasonable criterion, that is, if the difference relates to a legally permitted aim pursued by the legislation in question, and it is proportionate to the aim pursued by the treatment concerned (Case C‑127/07 Arcelor Atlantique and Lorraine and Others EU:C:2008:728, paragraph 47, and Case C‑101/12 Schaible EU:C:2013:661, paragraph 77). | 66 IT EMERGES FROM THE CONTESTED DECISION THAT THE COMMISSION HAS NOT MADE SUFFICIENT ALLOWANCE FOR THE EFFECT OF THOSE REGULATIONS AND HAS CONSEQUENTLY OVERLOOKED A CRUCIAL FACTOR IN THE EVALUATION OF THE INFRINGEMENTS WHICH IT ALLEGES . | 0 |
5,196 | 36. For VAT to be deductible, the input transactions must have a direct and immediate link with the output transactions giving rise to a right of deduction. Thus, the right to deduct VAT charged on the acquisition of input goods or services presupposes that the expenditure incurred in acquiring them was a component of the cost of the output transactions that gave rise to the right to deduct (see Cibo Participations , paragraph 31; Case C-465/03 Kretztechnik [2005] ECR I-4357, paragraph 35; Case C-435/05 Investrand [2007] ECR I-1315, paragraph 23; Securenta , paragraph 27; and SKF , paragraph 57). | 35. It is clear from the last-mentioned condition that, for VAT to be deductible, the input transactions must have a direct and immediate link with the output transactions giving rise to a right of deduction. Thus, the right to deduct VAT charged on the acquisition of input goods or services presupposes that the expenditure incurred in acquiring them was a component of the cost of the output transactions that gave rise to the right to deduct (see Midland Bank , paragraph 30, and Abbey National , paragraph 28, and also Case C-16/00 Cibo Participations [2001] ECR I-6663, paragraph 31). | 1 |
5,197 | 19 That argument cannot be accepted. The right to property safeguarded by the Community legal order does not include the right to dispose, for profit, of an advantage, such as the reference quantities allocated in the context of the common organization of a market, which does not derive from the assets or occupational activity of the person concerned (judgment in Case C-44/89 Von Deetzen v Hauptzollamt Oldenburg (Von Deetzen II) [1991] ECR I-5119, paragraph 27). | 23 QUE , DES LORS , CES DISPOSITIONS ENGENDRENT DIRECTEMENT DES DROITS DANS LE CHEF DES JUSTICIABLES ; | 0 |
5,198 | 49. Quant à la finalité de ce régime particulier, la Cour a rappelé à maintes reprises que les services fournis par les agences de voyages et par les organisateurs de circuits touristiques se caractérisent par le fait que, en règle générale, ces services se composent de multiples prestations, notamment en matière de transport et d’hébergement, qui sont exécutées tant à l’intérieur qu’à l’extérieur du territoire de l’État membre où l’entreprise a son siège ou un établissement stable. L’application des règles de droit commun concernant le lieu d’imposition, la base d’imposition et la déduction de la taxe en amont se heurterait, en raison de la multiplicité et de la localisation des prestations fournies, à des difficultés pratiques pour ces entreprises, qui seraient de nature à entraver l’exercice de leur activité. C’est afin d’adapter les règles applicables au caractère spécifique de cette activité que le législateur de l’Union a institué, à l’article 26, paragraphes 2 à 4, de la sixième directive, un régime particulier de TVA (voir arrêts du 12 novembre 1992, Van Ginkel, C‑163/91, Rec. p. I‑5723, points 13 à 15; Madgett et Baldwin, précité, point 18; du 19 juin 2003, First Choice Holidays, C‑149/01, Rec. p. I‑6289, points 23 à 25; du 13 octobre 2005, ISt, C‑200/04, Rec. p. I‑8691, point 21, ainsi que du 9 décembre 2010, Minerva Kulturreisen, C‑31/10, Rec. p. I‑12889, points 17 et 18). | 55. That is even more true where the child concerned is an infant. An infant necessarily shares the social and family environment of the circle of people on whom he or she is dependent. Consequently, where, as in the main proceedings, the infant is in fact looked after by her mother, it is necessary to assess the mother’s integration in her social and family environment. In that regard, the tests stated in the Court’s case‑law, such as the reasons for the move by the child’s mother to another Member State, the languages known to the mother or again her geographic and family origins may become relevant. | 0 |
5,199 | 35 Recourse to Article 169 provides one of the means by which the Commission ensures that the Member States give effect to the provisions of the Treaty and those adopted under the Treaty by the institutions (Case C-422/92 Commission v Germany [1995] ECR I-1097, paragraph 16). The decisions to issue a reasoned opinion and to commence proceedings before the Court thus come within the general scope of the supervisory task entrusted to the Commission under the first indent of Article 155 of the EC Treaty. | 14 THE SUBMISSION SET OUT AT ( B ) MUST BE CONSIDERED FIRST , BY VIRTUE OF ITS IMPORTANCE AS A MATTER OF PRINCIPLE .
| 0 |
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