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20. By virtue of Article 21 of the Statute of the Court of Justice of the European Union and Article 38(1) of the Court’s Rules of Procedure, in the version in force at the date of commencement of the Commission’s action, the Commission must, in any application made under Article 260 TFEU, indicate the specific complaints on which the Court is asked to rule and, at the very least in summary form, the legal and factual particulars on which those complaints are based (see, by analogy, Case C‑52/90 Commission v Denmark EU:C:1992:151, paragraph 17, and Case C‑281/11 Commission v Poland EU:C:2013:855, paragraph 53).
30. Dans ces conditions, alors même que les États membres disposent, en vertu de leur autonomie procédurale et sous réserve du respect des principes d’équivalence et d’effectivité, d’une marge de manœuvre dans la mise en œuvre de l’article 10 bis de la directive 85/337 (arrêt du 16 février 2012, Solvay e.a., C‑182/10, point 47), ils ne sauraient pour autant en réserver l’application aux seules procédures administratives d’autorisation engagées après le 25 juin 2005.
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22. On that point the Court has held, in relation to Commission Regulation No 1041/67/EEC of 21 December 1967 on detailed rules for the application of export refunds on products subject to a single price system (OJ, English Special Edition 1967, p. 323), that the requirement of ‘sound and fair marketable quality’ constitutes a general, objective condition for the grant of a refund, whatever the requirements as to category and quality laid down by the regulations fixing the amounts of refund for each product. A product which could not be marketed within the Community under normal conditions and under the description given in the claim for the grant of a refund would not meet these requ irements as to quality (see Case 12/73 Muras [1973] ECR 963, point 12).
65. However, that possibility is not capable of reconciling the national provision at issue in the main proceedings with the principle of proportionality.
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195. In that regard, it should be noted first that, in doing so, the Court of First Instance carried out a legal classification of the facts in order to decide whether the ‘care’ requirement was fulfilled (see, by analogy, Biegi Nahrungsmittel and Commonfood v Commission , paragraphs 42 and 43). Consequently, contrary to the Commission’s assertion, CMF’s challenge concerning the invoicing errors is admissible.
21. Il ressort d’une jurisprudence constante que la libre prestation des services prévue à l’article 56 TFUE exige non seulement l’élimination de toute discrimination à l’encontre du prestataire de services établi dans un autre État membre en raison de sa nationalité, mais également la suppression de toute restriction, même si elle s’applique indistinctement aux prestataires nationaux et à ceux des autres États membres, lorsqu’elle est de nature à prohiber, à gêner ou à rendre moins attrayantes les activités du prestataire établi dans un autre État membre, où il fournit légalement des services analogues (voir, en ce sens, arrêt du 18 juillet 2013, Citroën Belux, C‑265/12, point 35 et jurisprudence citée).
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29. It is, moreover, in this spirit that the Court has held that it is not essential, in order for there to be an ‘establishment’, for the unit in question to be endowed with a management which can independently effect collective redundancies ( Rockfon , paragraph 34, and point 2 of the operative part). Nor must there be a geographical separation from the other units and facilities of the undertaking.
34 The answer to the second part of the preliminary question must therefore be that the term "establishment" appearing in Article 1(1)(a) of the Directive must be understood as meaning, depending on the circumstances, the unit to which the workers made redundant are assigned to carry out their duties. It is not essential, in order for there to be an "establishment", for the unit in question to be endowed with a management which can independently effect collective redundancies.
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54. As follows from Articles 4(5) and 11(2) of Directive 2004/35, read in conjunction with recital 13 thereto, in order for the environmental liability mechanism to be effective and for remedial measures to be required of an operator, the competent authority must establish a causal link between the activity of one or more identifiable operators and concrete and quantifiable damage, irrespective of the type of pollution at issue (see, to that effect, judgment in ERG and Others , EU:C:2010:126, paragraphs 52 and 53, and order in Buzzi Unicem and Others , EU:C:2010:129, paragraph 39).
71 Lastly, in so far as the Italian Government claims that the renewals resulting from the operation of the national legislation aim to allow concessionaires to recoup the cost of their investments, it must be noted that such a difference in treatment may be justified by overriding reasons in the public interest, inter alia, by the need to comply with the principle of legal certainty (see, to that effect, judgments of 17 July 2008 in ASM Brescia, C‑347/06, EU:C:2008:416, paragraph 64, and 14 November 2013 in Belgacom, C‑221/12, EU:C:2013:736, paragraph 38).
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96 Therefore, even after that period has expired, a person cannot rely on such rulings and recommendations of the DSB in order to secure a review of the legality or validity of the EU institutions’ action, at any rate outside situations where, following those rulings and recommendations, the European Union has intended to assume a particular obligation (see, to this effect, judgments in Van Parys, C‑377/02, EU:C:2005:121, paragraphs 40 and 41; Ikea Wholesale, C‑351/04, EU:C:2007:547, paragraphs 30 to 35; and X and X BV, C‑319/10 and C‑320/10, EU:C:2011:720, paragraph 37).
34 Such an objective may be a reason of overriding public interest capable of justifying a restriction on fundamental freedoms, such as that at issue in the main proceedings.
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39. In this case, as regards first the second essential characteristic of VAT, it must be observed that, whereas VAT is levied on individual transactions at the marketing stage and its amount is proportional to the price of the goods or services supplied ( Banca Popolare di Cremona , paragraph 30), a tax such as the HIPA is, by contrast, based on the difference, calculated under accounting legislation, between the turnover linked to the goods sold or the services supplied during a fiscal period, on the one hand, and the purchase price of the goods sold, the value of the intermediary services and the costs of the materials, on the other.
40. It follows that the principle of res judicata does not preclude recognition of the principle of State liability for the decision of a court adjudicating at last instance.
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46. According to well-established case-law, however, national measures which are liable to hinder the exercise of fundamental freedoms guaranteed by the EC Treaty or make them less attractive may nevertheless be allowed if they pursue a legitimate objective in the public interest, are appropriate to ensuring the attainment of that objective, and do not go beyond what is necessary to attain it (Case C‑470/04 N [2006] ECR I‑0000, paragraph 40).
66IN GENERAL A DOMINANT POSITION DERIVES FROM A COMBINATION OF SEVERAL FACTORS WHICH , TAKEN SEPARATELY , ARE NOT NECESSARILY DETERMINATIVE .
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97. It follows from settled case‑law that the mere failure to communicate a document constitutes a breach of the rights of the defence only if the undertaking concerned is able to show, first, that the Commission relied on that document to support its objection concerning the existence of an infringement and, second, that the objection could be proved only by reference to that document (see, inter alia, Case 107/82 AEG v Commission [1983] ECR 3151, paragraphs 24 to 30, and Case 322/81 Michelin v Commission , paragraphs 7 to 9).
27 As the Advocate General points out in point 63 of his Opinion, although Article 46 of Regulation No 3184/74 substantially incorporates the provisions on administrative cooperation in matters of subsequent verification set out in Article 17 of Protocol No 3 to the EEC-Switzerland Agreement, to which the Court referred in its aforesaid judgment, it does not incorporate the principle of settling disputes by a joint customs committee, as provided for by the second subparagraph of Article 17(3) of the Protocol. That subparagraph provides that disputes which cannot be settled between the customs authorities of the importing country and those of the exporting country or which raise a question as to the interpretation of the Protocol are to be submitted to the customs committee established under the Agreement.
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43. This interpretation is borne out by the objective of that provision, which is to prevent the choice of a particular legal form from resulting in the different fiscal treatment of transactions which, from an economic point of view, are equivalent. Article 3(2) of Directive 69/335 is intended to apply, with a view to the charging of capital duty, to companies, firms, associations or legal persons which, while having the same economic function as capital companies properly so called, namely the earning of a profit by the pooling of capital in a separate set of assets, do not satisfy the criteria to be a ‘capital company’ as defined in Article 3(1) (see, to this effect, Case 112/86 Amro Aandelen Fonds [1987] ECR 4453, paragraphs 10 and 11).
10 THE OBJECT OF THAT PROVISION IS TO PREVENT THE CHOICE OF A PARTICULAR LEGAL FORM FROM LEADING TO A DIFFERENT FISCAL TREATMENT OF ACTIVITIES WHICH, FROM THE ECONOMIC POINT OF VIEW, ARE EQUIVALENT .
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41. In this regard, it should be noted that import VAT and customs duties display comparable essential features since they arise from the fact of importation of goods into the European Union and the subsequent distribution of those goods through the economic channels of the Member States. This parallel nature is, moreover, confirmed by the fact that the second subparagraph of Article 71(1) of the VAT directive authorises Member States to link the chargeable event and the date on which the VAT on importation becomes chargeable with those laid down for customs duties (see, inter alia, Case C‑343/89 Witzemann [1990] ECR I‑4477, paragraph 18, and Case C‑230/08 Dansk Transport og Logistik [2010] ECR I‑3799, paragraphs 90 and 91).
28. Every time the surname used in a specific situation does not correspond to that on the document submitted as proof of a person’s identity, inter alia with a view to obtaining benefits or an entitlement of some sort or to prove that examinations have been passed or skills acquired, or the surname in two documents submitted together is not the same, such a difference in surnames is likely to give rise to doubts as to the person’s identity and the authenticity of the documents submitted, or the veracity of their content.
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44. Third, with regard to the claims based on Article 295 EC, which states that ‘[the] Treaty shall in no way prejudice the rules in Member States governing the system of property ownership’, it must be noted that, in accordance with settled case-law, that article does not have the effect of exempting the Member States’ systems of property ownership from the fundamental rules of the Treaty (see Case C‑171/08 Commission v Portugal [2010] ECR I‑0000, paragraph 64 and the case-law cited). Consequently, if the sums held by the OPFs and invested by the PTEs must be considered to be public resources, Article 295 EC cannot relieve the Republic of Poland of its duty to comply with the rules relating to the free movement of capital (see, by analogy, Case C‑367/98 Commission v Portugal [2002] ECR I‑4731, paragraph 48), any more than it can justify a restriction on those rules (see, to that effect, Case C‑171/08 Commission v Portugal , paragraph 64 and case-law cited).
35. So far as products such as those at issue in the main proceedings are concerned, a number of objective characteristics and properties may be taken into account in determining their essential character. Thus, first of all, it must be established that distilled alcohol accounts for not only more of their total volume but also more of their alcohol content than fermented alcohol.
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107. The functions of notaries in connection with the attachment of immovable property can thus be seen to be exercised under the supervision of the court, to which the notary must refer any disputes, and which takes the final decision. Those functions cannot therefore be regarded as directly and specifically connected, as such, with the exercise of official authority (see, to that effect, Thijssen , paragraph 21; Case C‑393/05 Commission v Austria , paragraphs 41 and 42; Commission v Germany , paragraphs 43 and 44; and Commission v Portugal , paragraphs 37 and 41).
82. It is therefore necessary for the Court to determine whether the prohibition on Community operators accepting landings, placing in cages for fattening or farming and transhipments in Community waters or ports of bluefin tuna caught from 16 or 23 June 2008 by purse seiners in the Atlantic Ocean, east of longitude 45°W, and the Mediterranean was not manifestly inappropriate.
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22. In accordance with settled case-law, national provisions which apply to holdings by nationals of the Member State concerned in the capital of a company established in another Member State, giving them definite influence on the company’s decisions and allowing them to determine its activities, come within the substantive scope of the provisions of the Treaty on freedom of establishment (see, to that effect, Case C-251/98 Baars [2000] ECR I-2787, paragraph 22; Case C-436/00 X and Y [2002] ECR I-10829, paragraph 37; Cadbury Schweppes and Cadbury Schweppes Overseas , paragraph 31; and Test Claimants in the Thin Cap Group Litigation , paragraph 27).
109 Thus, by confining itself to ordering the sequestration of the illegal tip and prosecuting the operator of that tip, the Italian Republic did not satisfy the specific obligation imposed on it by Article 8 of the amended directive.
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32 Nevertheless, that fact does not permit the conclusion that the question referred is inadmissible. It should be noted that the Court may refuse to give a ruling on a question referred for a preliminary ruling by a national court only where it is quite obvious that the interpretation of EU law that is sought bears no relation to the actual facts of the main action or its purpose, where the problem is hypothetical, or where the Court does not have before it the factual or legal material necessary to give a useful answer to the questions submitted to it (judgment of 17 March 2016, Aspiro, C-40/15, EU:C:2016:172, paragraph 17 and the case-law cited).
87. Fourth, it has not been established that if, as advocated by ELFAA, passengers were to take out voluntary insurance to cover the risks inherent in flight delays and cancellations, that would in any event make it possible to remedy the damage suffered by passengers on the spot. Such a measure cannot, therefore, be regarded as being more appropriate to the objective pursued than those chosen by the Community legislature.
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34. Article 3(1)(b) of Regulation No 1610/96 refers to a MA granted ‘in accordance with Article 4 of Directive 91/414’. It is true that, it has been held that there is no need to interpret that provision of that regulation in a manner which would have the effect of excluding from the application of that provision products which have been granted a provisional MA under Article 8(1) of Directive 91/414 ( Hogan Lovells International , paragraph 46).
26. It is true that, in relation to direct taxes, the Court has accepted that the situations of residents and of non-residents are not, as a rule, comparable (Case C-279/93 Schumacker [1995] ECR I-225, paragraph 31).
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47. In that regard, it should be borne in mind that the Court has acknowledged that the need to preserve the cohesion of a tax system may justify a restriction on the fundamental freedoms guaranteed by the Treaty, but has pointed out that such a justification requires a direct link between the tax advantage concerned and the offsetting of that advantage by a particular tax levy, with the direct nature of that link falling to be examined in the light of the objective pursued by the rules in question (see, inter alia, Case C-303/07 Aberdeen Property Fininvest Alpha [2009] ECR I-0000, paragraphs 71 and 72).
27. Il convient de rappeler que, dans la mesure où le règlement n o  44/2001 remplace la convention de Bruxelles, l’interprétation fournie par la Cour en ce qui concerne les dispositions de cette convention vaut également pour celles dudit règlement, lorsque les dispositions de ces instruments peuvent être qualifiées d’équivalentes (arrêt du 4 mai 2010, TNT Express Nederland, C‑533/08, Rec. p. I‑4107, point 36 et jurisprudence citée).
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21. However, as is apparent from the 18 th recital in the preamble thereto, Directive 85/374 does not seek exhaustively to harmonise the sphere of liability for defective products beyond the matters regulated by it (Case C‑285/08 Moteurs Leroy Somer [2009] ECR I‑4733, paragraphs 24 and 25).
25 As the Court has consistently held (see, most recently, von Deetzen v Hauptzollamt Oldenburg, paragraph 23), the prohibition of discrimination between Community producers laid down in Article 40(3) of the Treaty is merely a specific enunciation of the general principle of equality which is one of the fundamental principles of Community law. That principle requires that similar situations must not be treated differently unless differentiation is objectively justified.
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35 As regards the objective characteristics of an intra-Community supply, it follows from paragraphs 23 to 25 above that, if a supply of goods satisfies the conditions laid down in Article 138(1) of the VAT Directive, that supply is exempt from VAT (see, to that effect, judgment of 20 October 2016, Plöckl, C‑24/15, EU:C:2016:791, paragraph 37 and the case-law cited).
35 That is the case where, under a system of differential taxation of the kind at issue in the main proceedings, imported electricity distributed via the national network is subject, whatever its method of production, to a flat-rate duty which is higher than the lowest duty charged on electricity of domestic origin distributed via the national network.
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67 With regard to the appellants’ argument based on the alleged impact that a large fine would have on their financial situation, it must be noted that the Court has repeatedly held that the Commission is not required, when determining the amount of the fine, to take account of the economic situation of the undertaking concerned, and, in particular, of its financial capacity, since recognition of such an obligation would be tantamount to conferring unfair competitive advantages on the undertakings least well adapted to market conditions (judgment of 10 May 2007, SGL Carbon v Commission, C‑328/05 P, EU:C:2007:277, paragraph 100 and the case-law cited).
15 The surrender of a tenanted holding upon the expiry of a lease has comparable legal effects, within the meaning of Article 5(3 ) of Regulation No 1371/84, to those brought about by the transfer of the holding upon the grant of the lease, for both transactions entail a change in the possession of the production units in question within the contractual relations created by the lease . Consequently, the surrender, upon the expiry of the lease, of leased agricultural production units is a case covered by Article 5(3 ) of Regulation No 1371/84, provided that upon the grant of the lease their transfer falls under Article 5(1 ), which is the case when a "holding" within the meaning of Article 12(d ) of Regulation No 857/84, as interpreted above in reply to the first question, is involved .
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73 The Court has consistently held that only advantages which are granted directly or indirectly through State resources are to be regarded as State aid within the meaning of Article 92(1) of the Treaty. The wording of that provision itself and the procedural rules laid down by Article 93 of the EC Treaty show that advantages granted from resources other than those of the State do not fall within the scope of the provisions in question (see Case 82/77 Openbaar Ministerie of the Netherlands v Van Tiggele [1978] ECR 25, paragraphs 24 and 25, and Joined Cases C-72/91 and C-73/91 Sloman Neptun v Bodo Ziesemer [1993] ECR I-887, paragraph 19).
48 S'agissant de l'argument selon lequel il serait contraire à l'équité de contraindre les exportateurs à rembourser les restitutions à l'exportation perçues à l'avance, il y a lieu de considérer que l'équité ne permet pas de déroger à l'application des dispositions communautaires hors les cas prévus par la réglementation ou dans l'hypothèse où la réglementation elle-même serait déclarée invalide.
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46 It is in principle for the national court, which has direct knowledge of the procedural rules intended to ensure that the rights derived by individuals from EU law are safeguarded under domestic law, to verify that they comply with the principle of equivalence. However, the Court may, for the purposes of the assessment which the national court will carry out, provide certain information to it relating to the interpretation of EU law (see judgments of 1 December 1998 in Levez, C‑326/96, EU:C:1998:577, paragraphs 39 and 40, and 19 July 2012 in Littlewoods Retail and Others, C‑591/10, EU:C:2012:478, paragraph 31).
12 In order to determine whether such transactions constitute supplies of goods or supplies of services, regard must be had to all the circumstances in which the transaction in question takes place in order to identify its characteristic features.
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20 Furthermore, the Court has consistently held (see Joined Cases 141/81, 142/81 and 143/81 Holdijk and Others [1982] ECR 1299, paragraph 12, and Case 118/86 Openbaar Ministerie v Nertsvoederfabriek Nederland [1987] ECR 3883, paragraph 12) that the establishment of a common organization of the agricultural markets pursuant to Article 40 of the Treaty does not have the effect of exempting agricultural producers from any national provisions intended to attain objectives other than those covered by the common organization, even though such provisions may, by affecting the conditions of production, have an impact on the volume or the cost of national production and therefore on the operation of the common market in the sector concerned. The prohibition of any discrimination between producers in the Community, laid down in the second subparagraph of Article 40(3) of the Treaty, refers to the objectives pursued by the common organization and not to the various conditions of production resulting from national rules which are general in character and pursue other objectives (see Holdijk and Others, cited above, paragraph 12).
35. Workers who have been unfairly dismissed are in a comparable situation in so far as they are entitled to compensation where they are not reinstated.
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51. A cash-flow disadvantage which arises from a cross-border situation can form a restriction on a fundamental freedom where such a disadvantage does not arise in a purely national situation (see, to that effect, judgments in Metallgesellschaft and Others , C‑397/98 and C‑410/98, EU:C:2001:134, paragraphs 44, 54 and 76; X and Y , C‑436/00, EU:C:2002:704, paragraphs 36 and 37; Rewe Zentralfinanz , C‑347/04, EU:C:2007:194, paragraphs 26 to 30; National Grid Indus , C‑371/10, EU:C:2011:785, paragraphs 36 and 37; DMC , C‑164/12, EU:C:2014:20, paragraphs 40 to 43; and Commission v Germany , C‑591/13, EU:C:2015:230, paragraphs 55 to 61).
14 THE REPLY TO QUESTION 2 SHOULD THEREFORE BE THAT IT IS FOR THE NATIONAL AUTHORITIES TO DECIDE AS TO THE RECOVERY OF SUMS UNDULY CHARGED ON THE BASIS OF COMMUNITY REGULATIONS WHICH HAVE BEEN DECLARED INVALID ; IT IS FOR THEM TO SETTLE IN TERMS OF THE NATIONAL LAW APPLICABLE ALL ANCILLARY QUESTIONS SUCH AS WHETHER THE FACT THAT IT MAY HAVE BEEN POSSIBLE FOR THE CHARGE IMPROPERLY IMPOSED TO BE PASSED ON TO OTHER TRADERS OR TO CONSUMERS SHOULD BE TAKEN INTO ACCOUNT . THIRD QUESTION
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23. In this regard, it must nevertheless be observed that the decisions of the referring body, whose jurisdiction does not depend on the parties’ agreement, are binding on the parties (see order in Merck Canada , C‑555/13, EU:C:2014:92, paragraph 18 and the case-law cited; and judgment in Ascendi Beiras Litoral e Alta, Auto Estradas das Beiras Litoral e Alta , C‑377/13, EU:C:2014:1754, paragraph 28).
28. However, the Court has held admissible preliminary questions referred to it by an arbitration tribunal, where that tribunal had been established by law, its decisions were binding on the parties and its jurisdiction did not depend on their agreement (order in Merck Canada EU:C:2014:92, paragraph 18 and the case-law cited).
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51. Contrary to the arguments put forward by the Commission, by the ground of appeal relating to infringement of the right of access to the file, Solvay is not criticising the findings of fact made at first instance, but the rules applied by the General Court as regards the standard of proof relating to the usefulness of the documents, some of which have been mislaid. The question whether the General Court applied the correct legal standard when determining the usefulness of those documents for Solvay’s defence is a question of law, which is amenable to review by the Court of Justice on appeal (see, to that effect, Joined Cases C‑403/04 P and C‑405/04 P Sumitomo Metal Industries and Nippon Steel v Commission [2007] ECR I‑729, paragraph 40, and Case C‑413/06 P Bertelsmann and Sony Corporation of America v Impala [2008] ECR I‑4951, paragraph 117).
98. In the case at issue in the main proceedings, it must be noted that, in any event, one of the conditions thus laid down, namely identity of the facts, is lacking.
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38. Par ailleurs, les autorités fiscales concernées peuvent s’adresser, en vertu de la directive 77/799/CEE du Conseil, du 19 décembre 1977, concernant l’assistance mutuelle des autorités compétentes des États membres dans le domaine des impôts directs (JO L 336, p. 15), telle que modifiée par la directive 2004/106/CE du Conseil, du 16 novembre 2004 (JO L 359, p. 30), aux autorités d’un autre État membre pour obtenir tout renseignement qui s’avère nécessaire à l’établissement correct de l’impôt d’un contribuable, y compris la possibilité de lui accorder une exonération fiscale (voir, en ce sens, arrêts Vestergaard, précité, point 26; du 26 juin 2003, Skandia et Ramstedt, C‑422/01, Rec. p. I‑6817, point 42, ainsi que Centro di Musicologia Walter Stauffer, précité, point 50).
51 Consequently, in calculating rights of a financial nature such as a termination payment or salary increases, the transferee must take into account the entire length of service of the employees transferred, in so far as his obligation to do so derives from the employment relationship between those employees and the transferor, and in accordance with the terms agreed in that relationship.
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30. The judgment in Commission v Belgium does not run counter to that interpretation. In paragraph 74 of that judgment, the Court held that it is sufficient that the system established by the legislation contested in the pre-litigation procedure has, on the whole, been maintained by the new measures which were adopted by the Member State after the issue of the reasoned opinion and have been challenged in the application. In so ruling, the Court did not exclude the possibility that it is also sufficient that the new measures should introduce some exceptions into the system forming the subject-matter of the reasoned opinion, thus redressing in part the ground for complaint. Not to accept that the action was admissible in such circumstances could enable a Member State to block proceedings under Article 226 EC by making a slight amendment to its legislation every time a reasoned opinion was notified, while in fact maintaining the legislation at issue.
51. In the absence of a minimum degree of similarity, the Court of First Instance cannot be criticised for having failed to apply the principle of interdependence in its overall assessment of the likelihood of confusion.
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19 The Court also held in ERT, cited above (paragraph 18), that the granting, to an undertaking with a monopoly over television-related services, of the exclusive right to import, hire or distribute materials and products necessary for television broadcasting does not constitute a measure having an effect equivalent to a quantitative restriction within the meaning of Article 30 of the Treaty, provided that no discrimination is thereby created between domestic products and imported products to the detriment of the latter. Accordingly, it cannot in any way be inferred from that judgment that the import and export of the material in question fall outside the scope of the rules of the Treaty relating to the free movement of goods.
37. Furthermore, as the Commission of the European Communities and the United Kingdom correctly argued, when the Community legislature intended to restrict the grant of the exemptions under Article 13A(1) of the Sixth Directive to certain non-profit-making or non-commercial entities, it said so expressly, as is clear from subparagraphs (l), (m) and (q) thereof.
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38. It is settled case-law that, in proceedings for failure to fulfil an obligation, it is incumbent upon the Commission to prove the allegation that the obligation has not been fulfilled. It is the Commission's responsibility to provide the Court with the evidence necessary to enable it to establish that the obligation has not been fulfilled and, in so doing, the Commission may not rely on any presumption (see Case 96/81 Commission v Netherlands [1982] ECR 1791, paragraph 6).
100. More specifically, recourse to fixed-term employment contracts solely on the basis of a general provision of statute or secondary legislation, unconnected to what the activity in question specifically comprises, does not permit objective and transparent criteria to be identified in order to verify whether the renewal of such contracts actually responds to a genuine need and is appropriate for achieving the objective pursued and necessary for that purpose ( Adeneler and Others paragraph 74; Del Cerro Alonso , paragraph 55; and order in Vassilakis and Others , paragraph 93).
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82. Even if the object of the Regulation is not to unify the rules of substantive law and of procedure of the different Member States, it is nevertheless important that the application of those national rules does not prejudice its useful effect (see, by analogy, as regards the Convention of 27 September 1968 on Jurisdiction and the Enforcement of Judgments in Civil and Commercial Matters, Case C‑365/88 Hagan [1990] ECR I‑1845, paragraphs 19 and 20; Case C‑68/93 Shevill and Others [1995] ECR I‑415, paragraph 36; and Case C‑159/02 Turner [2004] ECR I‑3565, paragraph 29).
46. En l’occurrence, il ressort du dossier soumis à la Cour que tous les éléments du litige au principal sont cantonnés à l’intérieur d’un seul État membre, à savoir la République italienne. Dès lors, il y a lieu de vérifier à titre liminaire si la Cour est compétente dans la présente affaire pour se prononcer sur la disposition du traité relative à la liberté d’établissement, à savoir l’article 49 TFUE (arrêt du 11 mars 2010, Attanasio Group, C‑384/08, Rec. p. I‑2055, point 22).
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36. National legislation not intended to apply only to those shareholdings which enable the holder to have a definite influence on a company’s decisions and to determine its activities but which applies irrespective of the size of the holding which the shareholder has in a company may fall within the ambit of both Article 43 EC and Article 56 EC (see, to that effect, Holböck , paragraphs 23 and 24). Contrary to what the Italian Republic maintains, Cadbury Schweppes and Cadbury Schweppes Overseas does not support the conclusion that in such a case only Article 43 EC is of relevance. That judgment, as its paragraph 32 makes clear, concerns only a situation in which a company holds shareholdings giving it control of other companies (see Case C‑207/07 Commission v Spain [2008] ECR I‑0000, paragraph 36).
46. That body of rights and benefits would be compromised if, where the statutory period of notice was not observed in the event of dismissal during part-time parental leave, a worker employed on a full-time basis lost the right to have the compensation for dismissal due to him determined on the basis of the salary relating to his employment contract.
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29. As regards the derogations set out in the first subparagraph of Article 3(1) of Regulation No 857/84, the Court has acknowledged that the Member States have a discretion to decide whether or not special reference quantities should be allocated to the producers mentioned in that provision (Case C‑63/93 Duff and Others [1996] ECR I‑569, paragraph 11) and to determine, if necessary, the size of those allocations in order to take account of a development plan in the course of implementation (Joined Cases 196/88 to 198/88 Cornée and Others [1989] ECR 2309, paragraph 13) or a development plan implemented after 1 January 1981 (Case C‑16/89 Spronk [1990] ECR I‑3185, paragraphs 11 and 12).
54. Second, whilst it is reasonable to expect that a Community trade mark should be used in a larger area than a national mark, it is not necessary that the mark should be used in an extensive geographic area for the use to be deemed genuine, since such a qualification will depend on the characteristics of the product or service concerned on the corresponding market (see, by analogy, with regard to the scale of the use, Ansul , paragraph 39).
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30. Second, it must also be apparent from a number of objective factors that the essential aim of the transactions concerned is to obtain a tax advantage. The prohibition of abuse is not relevant where the economic activity carried out may have some explanation other than the mere attainment of tax advantages (see Halifax and Others, paragraph 75, and Part Service , paragraph 42).
73 Annulment of a Community measure does not necessarily affect the preparatory acts (Spain v Commission, cited above, paragraph 32), since the procedure for replacing such a measure may, in principle, be resumed at the very point at which the illegality occurred (Spain v Commission, paragraph 31).
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15. The Court has also pointed out that Member States retain their powers to organize their social security systems (see Poucet and Pistre , paragraph 6, and Case 238/82 Duphar v Netherlands [1984] ECR 523, paragraph 16).
102. Il y a lieu de rappeler à titre liminaire que la question de savoir si la motivation d’un arrêt du Tribunal est contradictoire ou insuffisante constitue une question de droit pouvant, en tant que telle, être invoquée dans le cadre d’un pourvoi (voir, notamment, arrêts du 7 mai 1998, Somaco/Commission, C‑401/96 P, Rec. p. I‑2587, point 53, et du 8 février 2007, Groupe Danone/Commission, C‑3/06 P, Rec. p. I‑1331, point 45).
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13 It has been consistently held that, whilst, in the absence of Community legislation, it is for the internal legal order of each Member State to lay down the detailed procedural rules for legal proceedings intended fully to safeguard the rights which individuals derive from Community law, Community law nevertheless imposes limits on that competence (Joined Cases C-6/90 and C-9/90 Francovich and Others [1991] ECR I-5357, paragraph 42). Such legislative provisions may not discriminate against persons to whom Community law gives the right to equal treatment or restrict the fundamental freedoms guaranteed by Community law (Case 186/87 Cowan [1989] ECR 195, paragraph 19).
3 THE ATHENS AGREEMENT WAS CONCLUDED BY THE COUNCIL UNDER ARTICLES 228 AND 238 OF THE TREATY AS APPEARS FROM THE TERMS OF THE DECISION DATED 25 SEPTEMBER 1961 .
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57 In the third place, the principle of non-retroactivity of the criminal law means in particular that a court cannot, in the course of criminal proceedings, impose a criminal penalty for conduct which is not prohibited by a national rule adopted before the commission of the alleged offence or aggravate the rules on criminal liability of those against whom such proceedings are brought (see, by analogy, judgment of 8 November 2016, Ognyanov, C‑554/14, EU:C:2016:835, paragraphs 62 to 64 and the case-law cited).
27. Cependant, quelle que soit la variété des contrats de concession dans la pratique commerciale, les obligations qu’ils prévoient s’articulent autour de la finalité de ce type de contrats, qui est d’assurer la distribution des produits du concédant. À cet effet, le concédant s’engage à vendre au concessionnaire, qu’il a sélectionné à cet effet, les marchandises dont ce dernier passera commande pour satisfaire la demande de sa clientèle, tandis que le concessionnaire s’engage à acheter au concédant les marchandises dont il aura besoin.
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55. As, in the light in particular of the divergence between the language versions of Directive 2000/43 that is mentioned in paragraph 53 of the present judgment, the wording of the abovementioned provisions does not in itself settle the question whether the principle of equal treatment which that directive is designed to guarantee is to benefit only those among the class of persons affected by a discriminatory measure based on racial or ethnic origin who actually possess the racial or ethnic origin concerned, it is necessary, for the purpose of interpreting those provisions, to have regard also to their context and to the general scheme and the aim of Directive 2000/43 of which they form part (see to this effect, inter alia, judgments in VEMW and Others , C‑17/03, EU:C:2005:362, paragraph 41 and the case-law cited, and Commission v Portugal , C‑450/11, EU:C:2013:611, paragraph 47 and the case-law cited).
46 In accordance with that principle, which applies where the authorities are minded to adopt a measure which will adversely affect an individual, the addressees of decisions which significantly affect their interests must be placed in a position in which they can effectively make known their views as regards the information on which the authorities intend to base their decision (judgment of 3 July 2014, Kamino International Logistics and Datema Hellmann Worldwide Logistics, C‑129/13 and C‑130/13, EU:C:2014:2041, paragraph 30 and the case-law cited).
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60. Admittedly, a VAT identification number provides proof of the tax status of the taxable person for the purposes of the application of VAT and facilitates the tax audit of intra-Community transactions. However, it constitutes a formal requirement which cannot undermine the right of exemption from VAT where the substantive conditions for an intra-Community supply are satisfied (see, by analogy, in relation to the right of deduction, Case C-385/09 Nidera Handelscompagnie [2010] ECR I-10385, paragraph 50, and Case C-438/09 Dankowski [2010] ECR I-14009, paragraphs 33 and 47).
31 In its judgment in Case 61/65 Vaassen v Beambtenfonds Mijnbedrijf [1966] ECR 261, in particular at p. 278, the Court has already stated, in connection with Regulation No 3 of the Council of 25 September 1958 concerning social security for migrant workers (Official Journal of 16 December 1958, p. 561 et seq.), which preceded Regulation No 1408/71 and used the same terminology, that the term `benefits in kind' does not exclude the possibility that such benefits may comprise payments made by the debtor institution, in particular in the form of direct payments or the reimbursement of expenses, and that `cash benefits' are essentially those designed to compensate for a worker's loss of earnings through illness.
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32 Second, according to the case-law of the Court of Justice, it would be incompatible with the binding effect conferred on directives by Article 189 of the EC Treaty (now Article 249 EC) for the possibility for those concerned to rely on the obligation which directives impose to be excluded in principle. Particularly where the Community authorities have, by directive, imposed on Member States the obligation to pursue a particular course of conduct, the effectiveness of such an act would be diminished if individuals were prevented from relying on it in legal proceedings and if national courts were prevented from taking it into consideration as a matter of Community law in determining whether the national legislature, in exercising its choice as to the form and methods for implementing the directive, had kept within the limits of its discretion as defined by the directive (see Case 51/76 Verbond van Nederlandse Ondernemingen v Inspecteur der Invoerrechten en Accijnzen [1977] ECR 113, paragraphs 22 to 24; Case C-72/95 Kraaijeveld and Others v Gedeputeerde Staten van Zuid-Holland [1996] ECR I-5403, paragraph 56; and Case C-435/97 WWF and Others v Bozen and Others [1999] ECR I-5613, paragraph 69).
28 Consequently, when the company' s statutes contain a clause conferring jurisdiction, every shareholder is deemed to be aware of that clause and actually to consent to the assignment of jurisdiction for which it provides if the statutes are lodged in a place to which the shareholder may have access, such as the seat of the company, or are contained in a public register.
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78. If the amount of the reimbursement of the expenses incurred for hospital treatment provided in a Member State other than that of residence, resulting from the rules in force in that State, is less than that which would have resulted from application of the legislation in force in the Member State of residence if hospital treatment had been provided there, pursuant to Article 49 EC, as interpreted by the Court, complementary reimbursement corresponding to the difference between those two amounts must, in addition, be made by the competent institution (see, to that effect, Vanbraekel and Others , paragraphs 38 to 52, and Commission v Spain , paragraphs 56 and 57).
52 Furthermore, since such additional reimbursement, which is a function of the system of cover applying in the State of registration, does not in theory impose any additional financial burden on the sickness insurance scheme of that State by comparison with the reimbursement to be made if hospital treatment had been provided in that latter State, it cannot be argued that making that sickness insurance fund bear such additional reimbursement would be liable to have a significant effect on the financing of the social security system (Kohll, paragraph 42).
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18. In the main proceedings, it is undisputed that the use of the sign identical to the mark is indeed use in the course of trade, since it takes place in the context of commercial activity with a view to economic advantage and not as a private matter (see, to that effect, Arsenal Football Club , paragraph 40).
71. Such a solution is, in addition, supported by the need for uniform application of that regulation (see, to that effect, judgment in Weiss und Partner , C‑14/07, EU:C:2008:264, paragraph 60 and the case-law cited).
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28 However, as the Court held in Case C-231/94 Faaborg-Gelting Linien v Finanzamt Flensburg [1996] ECR I-2395, paragraphs 12 to 14, concerning the classification of restaurant transactions, where the transaction in question comprises a bundle of features and acts, regard must first be had to all the circumstances in which that transaction takes place.
12 In the present case, the prohibition, enforced by penalties in criminal law, of selling, storing or using any plant-protection product not authorized by a national law is capable of affecting imports from other Member States where the same product is admitted wholly or in part and thus of constituting a barrier to intra-Community trade . Such rules therefore constitute a measure having an effect equivalent to a quantitative restriction .
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22. The Court has, however, held that the trade mark proprietor can oppose the offering for sale or sale of original goods bearing a trade mark and having the customs status of non-Community goods, when the offering is done and/or the sale is effected while the goods are placed under the external transit procedure or the customs warehousing procedure and this necessarily entails their being put on the market in the Community (see, to that effect Class International , paragraph 61).
173 THEIR OBJECT IS TO SUPPRESS ILLEGAL ACTIVITIES AND TO PREVENT ANY REFERENCE .
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En effet, ainsi qu’il a déjà été évoqué au point 50 du présent arrêt, en dépit de leur objectif, à savoir exercer une pression sur la République islamique d’Iran afin que cette dernière mette fin aux activités nucléaires présentant un risque de prolifération et à la mise au point de vecteurs d’armes nucléaires, ces désignations, entraînant le gel des fonds de personnes ou d’entités, ont, sur les libertés et les droits fondamentaux de ces personnes et de ces entités, une incidence négative importante liée, d’une part, s’agissant des personnes, au bouleversement considérable de la vie tant professionnelle que familiale de celles-ci du fait des restrictions à l’usage de leur droit de propriété et, d’autre part, s’agissant des entités, aux perturbations qui portent atteinte à leurs activités, notamment économiques (voir, en ce sens, arrêts du 3 septembre 2008, Kadi et Al Barakaat International Foundation/Conseil et Commission, C‑402/05 P et C‑415/05 P, EU:C:2008:461, point 358 ; du 18 juillet 2013, Commission e.a./Kadi, C‑584/10 P, C‑593/10 P et C‑595/10 P, EU:C:2013:518, point 132, ainsi que du 1er mars 2016, National Iranian Oil Company/Conseil, C‑440/14 P, EU:C:2016:128, point 53).
15. It is insignificant, in that regard, that the difference in treatment existed only for a limited period of time. That fact alone does not preclude the difference in treatment from having significant effects – as indeed shown in the facts in the main proceedings – or, therefore, from giving rise to a genuine obstacle to the free movement of capital.
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38. The Court noted, in that respect, that since the European Union’s own resources include, inter alia, as provided in Article 2(1) of Decision 2007/436, revenue from application of a uniform rate to the harmonised VAT assessment bases determined according to EU rules, there is thus a direct link between the collection of VAT revenue in compliance with the EU law applicable and the availability to the EU budget of the corresponding VAT resources, since any lacuna in the collection of the first potentially causes a reduction in the second (see judgment in Åkerberg Fransson , C‑617/10, EU:C:2013:105, paragraph 26).
37. However, as the Advocate General points out in point 48 of his Opinion, whether partial annulment would alter the substance of the contested measure is an objective criterion, and not a subjective criterion linked to the political intention of the authority which adopted the measure at issue.
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29. En ce qui concerne la procédure en manquement au titre de l’article 260, paragraphe 2, TFUE, il y a lieu de retenir comme date de référence pour apprécier l’existence d’un tel manquement celle de l’expiration du délai fixé dans la lettre de mise en demeure émise en vertu de cette disposition (voir, en ce sens, arrêt Commission/Grèce, C‑378/13, EU:C:2014:2405, point 27).
5 THE PRINCIPLE OF LEGAL CERTAINTY MAKES IT NECESSARY TO REFER TO THE STATE OF THE LAW IN FORCE WHEN THE REGULATION IN QUESTION WAS APPLIED . THE WORDING OF THE QUESTION WHICH HAS BEEN REFERRED DOES NOT PREVENT THE INTERPRETATION REQUESTED BEING SOUGHT WHILST COMPLYING WITH THAT PRINCIPLE .
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27. A decision such as the contested decision falls under Article 4 of the Habitats Directive, which sets up a procedure for classifying natural sites as special areas of conservation (‘SACs’), which is intended in particular – as is clear from Article 3(2) of that directive – to permit the establishment of a coherent European ecological network of SACs to be known as ‘Natura 2000’, composed of sites hosting the natural habitat types and habitats of the species listed in Annex I and Annex II to the directive respectively, to enable them to be maintained or, where appropriate, restored at a favourable conservation status in their range (see, to that effect, Case C‑317/98 First Corporate Shipping [2000] ECR I‑9235, paragraphs 19 and 20).
23. S’agissant de la présente affaire, il importe de constater que, si la partie requérante a fait valoir, dans sa requête déposée devant le Tribunal, que la décision litigieuse était basée sur une appréciation erronée de sa part de marché, elle critiquait uniquement la différence de traitement qu’elle aurait subie par rapport aux autres entreprises membres de l’entente, dont elle soutenait qu’elles étaient placées dans la même situation qu’elle. En revanche, la partie requérante n’a pas soutenu dans ladite requête que la valeur de la consommation captive aurait dû être écartée des calculs relatifs aux chiffres d’affaires et aux parts de marché des entreprises impliquées dans l’entente. Ce n’était que dans le cadre de sa plaidoirie devant le Tribunal que SGL a abordé la question de la prise en compte de cet élément dans la détermination de son chiffre d’affaires et de sa part de marché.
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48. As regards the characteristics of the mandating act, it is indeed true that, as COCOM submitted in its written observations, Directive 2006/123 does not require the use of a particular legal form, so those characteristics may vary between different Member States. Nevertheless, certain minimum criteria must be satisfied, such as, inter alia, the presence of an act conferring to a private service provider, in a clear and transparent manner, the social services obligation with which it is charged (see, by analogy, Fallimento Traghetti del Mediterraneo , paragraph 37 and the case-law cited).
24 AS THE COURT HELD IN ITS JUDGMENTS OF 27 FEBRUARY 1980 ( CASE 168/78 COMMISSION V FRANCE (( 1980 )) ECR 347; CASE 169/78 COMMISSION V ITALY (( 1980 )) ECR 385 AND CASE 171/78 COMMISSION V DENMARK (( 1980 )) ECR 447 ), WITHIN THE SYSTEM OF THE EEC TREATY, ARTICLE 95 SUPPLEMENTS THE PROVISIONS ON THE ABOLITION OF CUSTOMS DUTIES AND CHARGES HAVING EQUIVALENT EFFECT . ITS AIM IS TO ENSURE FREE MOVEMENT OF GOODS BETWEEN THE MEMBER STATES IN NORMAL CONDITIONS OF COMPETITION BY THE ELIMINATION OF ALL FORMS OF PROTECTION WHICH MAY RESULT FROM THE APPLICATION OF INTERNAL TAXATION THAT DISCRIMINATES AGAINST PRODUCTS FROM OTHER MEMBER STATES . THUS ARTICLE 95 MUST GUARANTEE THE COMPLETE NEUTRALITY OF INTERNAL TAXATION AS REGARDS COMPETITION BETWEEN DOMESTIC PRODUCTS AND IMPORTED PRODUCTS .
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71 It follows from the case-law of the Court of Justice, however, that the taking into account, by virtue of the principle of equal treatment, of differences between the undertakings that have participated in a single cartel (in particular with regard to the geographic scope of their respective involvement) for the purpose of assessing the gravity of an infringement need not necessarily occur when the multipliers for the ‘gravity of the infringement’ and for the ‘additional amount’ are set but may occur at another stage in the setting of the fine, such as when the basic amount of the fine is adjusted in the light of mitigating and aggravating circumstances under points 28 and 29 of the 2006 Guidelines (see, to that effect, judgments of 11 July 2013, Gosselin Group v Commission, C‑429/11 P, not published, EU:C:2013:463, paragraphs 96 to 100, and of 11 July 2013, Team Relocations and Others v Commission, C‑444/11 P, not published, EU:C:2013:464, paragraphs 104 and 105).
23. That is also the conclusion to be drawn from the overall scheme of the provisions in question. While the second subparagraph of Article 17(5) provides for the application of Article 19 as the rule for calculation of the deductible amount, the third subparagraph, which starts with the word ‘however’, allows Member States to provide for derogations of greater or lesser scope from that rule, extending even as far as excluding the right of deduction.
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31. As regards the question whether the situations at issue are objectively comparable, it must be recalled that the comparability of a cross-border situation with an internal situation must be examined having regard to the aim pursued by the national provisions at issue (judgment in Commission v Finland , C‑342/10, EU:C:2012:688, paragraph 36 and the case-law cited).
34. Such a rule goes beyond what is necessary to attain the objective of equal treatment for all tenderers.
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23. À cet égard, la Cour a déjà jugé que les règles de compétences spéciales, telles que celle prévue à l’article 5, point 1, sous a), du règlement n° 44/2001, sont d’interprétation stricte (arrêt ÖFAB, précité, point 31), et que les termes «matière contractuelle», figurant à cette disposition ne sauraient être compris comme visant une situation dans laquelle il n’existe aucun engagement librement assumé d’une partie envers une autre (voir arrêts du 17 juin 1992, Handte, C‑26/91, Rec. p. I‑3967, point 15; du 27 octobre 1998, Réunion européenne e.a., C‑51/97, Rec. p. I‑6511, point 17; du 17 septembre 2002, Tacconi, C‑334/00, Rec. p. I‑7357, point 23; du 5 février 2004, Frahuil, C‑265/02, Rec. p. I‑1543, point 24; du 20 janvier 2005, Engler, C‑27/02, Rec. p. I-481, point 50, et ÖFAB, précité, point 33).
44. Dès lors, le Tribunal n’a pas commis d’erreur de droit en jugeant, au point 132 de l’arrêt attaqué, s’agissant de l’argument tiré de ce que Bolloré n’aurait pas eu à répondre, dans la première procédure administrative, des agissements de Copigraph, que, en raison de l’unité économique formée par ces sociétés, ces agissements étaient tout autant ceux de Bolloré, cette dernière étant mise en cause pour une infraction qu’elle était censée avoir commise elle-même. En effet, par cette constatation, le Tribunal confirmait l’imputabilité de l’infraction à Bolloré en raison de sa responsabilité, en tant que société détentrice de 100 % du capital de Copigraph, pour la participation de cette dernière à l’entente.
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35. It is settled case-law that capital movements within the meaning of Article 56 EC include investments in property on the territory of a Member State by non-residents (see Case C-222/97 Trummer and Mayer [1999] ECR I-1661, paragraph 21, Case C-464/98 Stefan [2001] ECR I-173, paragraph 5, and Joined Cases C-515/99, C-519/99 to C-524/99 and C-526/99 to C-540/99 Reisch and Others [2002] ECR I-2157, paragraph 30).
26 The Community' s competence in that field is not exclusive. The Member States are accordingly entitled to enter into commitments themselves vis-à-vis non-member States, either collectively or individually, or even jointly with the Community.
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25 As regards, in particular, the compensation granted by an employer to an employee on termination of his employment, the Court has already stated that such compensation is a form of deferred pay to which the worker is entitled by reason of his employment but which is paid to him on termination of the employment relationship with a view to enabling him to adjust to the new circumstances arising from such termination (see Barber, cited above, paragraph 13, and Case C-33/89 Kowalska [1990] ECR I-2591, paragraph 10).
145 Whereas Article 61 of the EC Treaty (now, after amendment, Article 51 EC) precludes the Treaty provisions on the freedom to provide services from applying to transport services, the latter being governed by the provisions of the title concerning transport, there is no article in the Treaty which precludes its provisions on freedom of establishment from applying to transport.
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26 Regarding more specifically the principle of effectiveness, it requires, in terms of the detailed procedural rules governing actions for safeguarding rights which individuals derive directly from EU law, that those rules do not render practically impossible or excessively difficult the exercise of rights conferred by EU law (see, to that effect, inter alia, judgment of 10 April 2003, Steffensen, C‑276/01, EU:C:2003:228, paragraph 60 and the case-law cited).
47 Further serious incidents of the same type also occurred in 1996 and 1997.
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15 First of all, it should be borne in mind that the terms used to specify the exemptions provided for by Article 13 of the Sixth Directive are to be interpreted strictly, since they constitute exceptions to the general principle that turnover tax is to be levied on all services supplied for consideration by a taxable person (see, in particular, Case 348/87 Stichting Uitvoering Financiële Acties v Staatssecretaris van Financiën [1989] ECR 1737, paragraph 13, and Case C-149/97 Institute of the Motor Industry v Commissioners of Customs and Excise [1998] ECR I-7053, paragraph 17).
48 That interpretation corresponds, moreover, to what is stated in the final recital in the preamble to Decision 94/800, according to which `by its nature, the Agreement establishing the World Trade Organisation, including the Annexes thereto, is not susceptible to being directly invoked in Community or Member State courts'.
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39 Thus, in the present case, the precautionary measures permitted under national legislation at issue in the main proceedings must not exceed the limits of what is appropriate and necessary in order to attain the objectives legitimately pursued by the legislation in question; when there is a choice between several appropriate measures, recourse must be had to the least onerous, and the disadvantages caused must not be disproportionate to the aims pursued (see, to that effect, judgment of 9 February 2012, Urbán, C‑210/10, EU:C:2012:64, paragraphs 24 and 53 and the case-law cited).
34. Toutefois, il convient de tenir compte, dans le cadre de l’application de ces critères, du fait que la perception du consommateur moyen n’est pas nécessairement la même dans le cas d’une marque tridimensionnelle, constituée par l’apparence du produit lui-même, que dans le cas d’une marque verbale ou figurative, qui consiste en un signe indépendant de l’aspect des produits qu’elle désigne (arrêt du 4 octobre 2007, Henkel/OHMI, C-144/06 P, Rec. p. I-8109, point 36 et jurisprudence citée).
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78. In all the cases which gave rise to the judgments cited in the preceding paragraph, the refusal of access in question related to a set of documents which were clearly defined by the fact that they all belonged to a file relating to ongoing administrative or judicial proceedings (see, to that effect, the judgments in Commission v Technische Glaswerke Ilmenau , C‑139/07 P, EU:C:2010:376, paragraphs 12 to 22; Sweden and Others v API and Commission , C‑514/07 P, C‑528/07 P and C‑532/07 P, EU:C:2010:541, paragraph 75; Commission v Éditions Odile Jacob , C‑404/10 P, EU:C:2012:393, paragraph 128; LPN and Finland v Commission , C‑514/11 P and C‑605/11 P, EU:C:2013:738, paragraphs 49 and 50; and Commission v EnBW , C‑365/12 P, EU:C:2014:112, paragraphs 69 and 70). That cannot however be said of the contested studies other than those referred to in paragraphs 71 to 76 of this judgment.
21 However, as can be seen from the 18th recital thereof, Directive 85/374 does not seek exhaustively to harmonise the sphere of liability for defective products beyond the matters regulated by it (judgment of 20 November 2014, Novo Nordisk Pharma, C‑310/13, EU:C:2014:2385, paragraph 24 and the case-law cited).
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28 As a preliminary point, it should be noted that, in accordance with settled case-law of the Court, even though, formally, the referring court has limited its question to the interpretation of Article 3(1) of Directive 2004/38, that does not prevent the Court from providing the referring court with all the elements of interpretation of EU law which may be of assistance in adjudicating on the case before it, whether or not that court has specifically referred to them in its question (see, by analogy, judgment of 5 May 2011, McCarthy, C‑434/09, EU:C:2011:277, paragraph 24 and the case-law cited).
24. At the outset, it should be noted that, even though, formally, the national court has limited its questions to the interpretation of Articles 3(1) and 16 of Directive 2004/38, such a situation does not prevent the Court from providing the national court with all the elements of interpretation of European Union law which may be of assistance in adjudicating on the case before it, whether or not that court has specifically referred to them in the questions (see Case C‑251/06 ING. AUER [2007] ECR I‑9689, paragraph 38 and the case-law cited).
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16. Accordingly, where goods or services acquired by a taxable person are used for purposes of transactions that are exempt or do not fall within the scope of VAT, no output tax can be collected or input tax deducted (Case C‑72/05 Wollny [2006] ECR I‑8297, paragraph 20).
36 In accordance with Article 227(3) of the Treaty and Convention 64/533, the special arrangements for association set out in Part Four of the Treaty apply to the OCTs, including the Netherlands Antilles.
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14 It is true that, in the case of contracts of employment, the Court has ruled that the place of performance of the relevant obligation should be determined by reference, not to the applicable national law in accordance with the conflict rules of the court seised, but to uniform criteria which it is for the Court to lay down on the basis of the scheme and the objectives of the Brussels Convention (Mulox IBC, paragraph 16). These criteria lead to the choice of the place where the employee actually performs the work covered by the contract with his employer (Mulox IBC, paragraph 20).
4. Selon l’article 3, paragraphe 1, dudit règlement, les aides individuelles, accordées en dehors de tout régime, qui remplissent toutes les conditions de ce même règlement sont compatibles avec le marché commun au sens de l’article 107, paragraphe 3, TFUE et sont exemptées de l’obligation de notification prévue à l’article 108, paragraphe 3, TFUE.
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92. It is apparent from the Court ' s case-law that a provision which concerns only the relations between the Member States and the Commission does not, in principle, have to be transposed. However, given that the Member States are obliged to ensure that Community law is fully complied with, it is open to the Commission to demonstrate that compliance with a provision of a directive governing those relations requires the adoption of specific transposing measures in national law (see, to this effect, Case C-72/02 Commission v Portugal [2003] ECR I-6597, paragraphs 19 and 20).
22. Therefore, one cannot deduce from paragraph 28 of the judgment in Lloyd Schuhfabrik Meyer that there is necessarily a likelihood of confusion each time that mere phonetic similarity between two signs is established.
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21. It follows from Article 2 of the Sixth Directive that every transaction must normally be regarded as distinct and independent (see, inter alia, CPP , paragraph 29; Case C‑111/05 Aktiebolaget NN [2007] ECR I‑2697, paragraph 22; and Case C‑461/08 Don Bosco Onroerend Goed [2009] ECR I‑11079, paragraph 35).
20. In that regard, the Court has already held that a plan or project such as the one in question may be granted authorisation only on the condition that the competent national authorities are certain that it will not have adverse effects on the integrity of the site concerned. That is so where no reasonable scientific doubt remains as to the absence of such effects ( Waddenvereniging and Vogelbeschermingsvereniging , paragraphs 56 and 59).
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100. In that regard it follows from settled case-law that Community law does not detract from the power of the Member States to organise their social security systems (see, in particular, Case 238/82 Duphar and Others [1984] ECR 523, paragraph 16, and Case C-70/95 Sodemare and Others [1997] ECR I-3395, paragraph 27). Therefore, in the absence of harmonisation at Community level, it is for the legislation of each Member State to determine the conditions on which social security benefits are granted (see, in particular, Case 110/79 Coonan [1980] ECR 1445, paragraph 12; Case C-349/87 Paraschi [1991] ECR I-4501, paragraph 15, and Joined Cases C-4/95 and C-5/95 Stöber and Piosa Pereira [1997] ECR I-511, paragraph 36). However, it is nevertheless the case that the Member States must comply with Community law when exercising that power (Decker , paragraph 23, and Kohll , paragraph 19).
35. Nevertheless, as the Commission rightly submitted, the application by analogy of a classification regulation, such as Regulation No 306/2001, to products similar to those covered by that regulation facilitates a coherent interpretation of the CN and the equal treatment of traders.
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123. As regards compulsory minimum fees, the Court has already held that legislation which unconditionally prohibits derogation, by agreement, from the minimum fees set by a scale for legal services consisting in court services, on the one hand, and services reserved to lawyers, on the other, constitutes a restriction on the freedom to provide services laid down in Article 49 EC (see Joined Cases C-94/04 and C-202/04 Cipolla and Others [2006] ECR I-11421, paragraph 70, and Case C‑134/05 Commission v Italy , paragraph 71).
16 Accordingly, the margin of discretion available to the Member States in order to make provision for product liability is entirely determined by the Directive itself and must be inferred from its wording, purpose and structure.
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62. In a case between an undertaking which had been unlawfully excluded from a tender procedure and the Commission, the Court held that even where, because of the circumstances, it proves impossible to fulfil the obligation, owed by the institution whose act has been annulled, to take the necessary measures to comply with the judgment annulling the act, the application for annulment may retain an interest as the basis for possible proceedings for damages (Case 76/79 Könecke Fleischwarenfabrik v Commission [1980] ECR 665, paragraph 9).
114. As regards the objectives of general interest referred to above, established case-law shows that protection of the environment is one of those objectives and is therefore capable of justifying a restriction on the use of the right to property (see Case 240/83 ADBHU [1985] ECR 531, paragraph 13; Case 302/86 Commission v Denmark [1988] ECR 4607, paragraph 8; Case C-213/96 Outokumpu [1998] ECR I-1777, paragraph 32; and ERG and Others , paragraph 81).
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86. As regards persons not resident in Hungary and not pursuing an economic activity there, it should be recalled that national legislation which places certain nationals of the Member State concerned at a disadvantage simply because they have exercised their freedom to move and to reside in another Member State constitutes a restriction of the freedoms conferred by Article 18(1) EC on every citizen of the Union (see Case C‑406/04 De Cuyper [2006] ECR I‑6947, paragraph 39; Case C‑192/05 Tas-Hagen and Tas [2006] ECR I-10451, paragraph 31; and Joined Cases C-11/06 and C-12/06 Morgan and Bucher [2007] ECR I‑9161, paragraph 25).
32 It should be borne in mind that, as the fourth and sixth recitals in the preamble indicate, Regulation No 2055/93 was adopted `in order to take fully into account the decisions of the Court of Justice', in particular the judgment in Twijnstra.
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35 Roquette claims that the Court has already declared unlawful, in Bautiaa, cited above, the application of a limitation period such as that laid down in the third paragraph of Article L190 of the Livre des Procédures Fiscales to actions seeking repayment of capital duty levied pursuant to Article 816-1 of the Code Général des Impôts, inasmuch as it held, in paragraph 49 of that case, that there was no need to derogate from the principle that a ruling on the interpretation of Community law takes effect from the date on which the rule interpreted entered into force, and accordingly refused to limit in time the effects of the judgment.
57. Article H(2) of Annex II to that regulation in its original version merely provides that, if there is an irregularity or one of the conditions in the decision to grant assistance is not satisfied, the Commission may reduce, suspend or cancel assistance in respect of the measures concerned without the exercise of that power being subject to a time-limit.
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70. As regards the General Court’s alleged distortion of the order in Case T-124/99 Autosalone Ispra dei Fratelli Rossi v Commission , suffice it to note that the Court held that specific and detailed awareness by the victim of the facts is not one of the conditions which must be met in order for the limitation period to begin running (order in Case C-136/01 P Autosalone Ispra dei Fratelli Rossi v Commission , paragraph 31; Evropaïki Dynamiki v Commission , paragraph 37). Similarly, the subjective appraisal of the reality of the damage by the victim cannot be taken into consideration for the purpose of determining the moment at which the limitation period begins to run in proceedings brought against the European Union for non-contractual liability ( Commission v Cantina sociale di Dolianova and Others , paragraph 61; Evropaïki Dynamiki v Commission , paragraph 37).
49. The answer to the fourth question should therefore be that activities involving the processing of personal data such as those referred to at points (c) and (d) of the first question and relating to personal data files which contain solely, and in unaltered form, material that has already been published in the media, fall within the scope of application of the directive. The second question
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18. Accordingly, the present action for failure to fulfil obligations cannot in any case be regarded as being devoid of purpose (see, to this effect, Case 240/86 Commission v Greece [1988] ECR 1835, paragraphs 12 to 15).
129. As the Polish Government in particular observed, that difference can be explained by the fact that an injunction against an infringer entails, logically, preventing that person from continuing the infringement, whilst the situation of the service provider by means of which the infringement is committed is more complex and lends itself to other kinds of injunctions.
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28. It follows from settled case-law, moreover, that Community law does not detract from the power of the Member States to organise their social security systems (see, in particular, Case 238/82 Duphar and Others [1984] ECR 523, paragraph 16, and Case C-70/95 Sodemare and Others [1997] ECR I-3395, paragraph 27), and that, in the absence of harmonisation at Community level, it is for the laws of each Member State to determine the circumstances in which social security benefits are granted (see, in particular, Case 110/79 Coonan [1980] ECR 1445, paragraph 12; Case C-349/87 Paraschi [1991] ECR I-4501, paragraph 15; and Joined Cases C-4/95 and C-5/95 Stöber and Piosa Pereira [1997] ECR I-511, paragraph 36).
31. Furthermore, such a situation corresponds to that described at paragraphs 34 and 39 of the explanatory memorandum, in which the Commission of the European Communities stated, first, that the requirement that the product must have obtained a valid MA is met ‘if the proprietary medicinal product containing it has been granted the [MA] concerned’ and, second, that in such a situation, ‘where the product authorised consists of a combination of compound X and another active ingredient, only compound X will be protected by the certificate’ ( Medeva, paragraph 38).
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42. Furthermore, in general, limitation periods fulfil the function of ensuring legal certainty, which simultaneously protects both the taxpayer and the administration concerned (see, to that effect, Edis , paragraph 35 and Case C-367/09 SGS Belgium and Others [2010] ECR I-0000, paragraph 68). The Court has also held that the principle of effectiveness is not infringed in the case of a national limitation period allegedly more advantageous for the tax authorities than the limitation period in force for individuals (see, to that effect, Joined Cases C-95/07 and C‑96/07 Ecotrade [2008] ECR I-3457, paragraphs 49 to 54).
38. Or, il convient de rappeler, à cet égard, que les déchets ont une nature particulière, si bien que leur accumulation, avant même qu’ils ne deviennent dangereux pour la santé, constitue, compte tenu notamment de la capacité limitée de chaque région ou localité à les recevoir, un danger pour l’environnement (arrêt Commission/Italie, C‑297/08, EU:C:2010:115, point 105).
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16 Finally, as one of the fundamental principles of the Treaty, freedom to provide services may be restricted only by rules which are justified by overriding reasons in the general interest and are applied to all persons and undertakings operating in the territory of the State where the service is provided, in so far as that interest is not safeguarded by the rules to which the provider of such a service is subject in the Member State where he is established (see, in particular, the judgments in Case C-180/89 Commission v Italy [1991] ECR I-709 paragraph 17, and in Case C-198/89 Commission v Greece [1991] ECR I-727, paragraph 18).
17 However, in view of the specific requirements in relation to certain services, the fact that a Member State makes the provision thereof subject to conditions as to the qualifications of the person providing them, pursuant to rules governing such activities within its jurisdiction, cannot be considered incompatible with Articles 59 and 60 of the Treaty. Nevertheless, as one of the fundamental principles of the Treaty the freedom to provide services may be restricted only by rules which are justified in the general interest and are applied to all persons and undertakings operating in the territory of the State where the service is provided, in so far as that interest is not safeguarded by the rules to which the provider of such a service is subject in the Member State where he is established. In addition, such requirements must be objectively justified by the need to ensure that professional rules of conduct are complied with and that the interests which such rules are designed to safeguard are protected (see inter alia the judgment in Case 205/84 Commission v Germany [1986] ECR 3755, at paragraph 27).
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7. Or, s’il incombe à la Commission, dans le cadre d’une procédure en manquement engagée en vertu de l’article 226 CE, d’établir l’existence du manquement allégué (arrêts du 12 septembre 2000, Commission/Pays-Bas, C-408/97, Rec. p. I-6417, point 15, et du 11 juillet 2002, Commission/Espagne, C-139/00, Rec. p. I-6407, point 45), il convient de constater en l’occurrence que, en se bornant, dans son mémoire en réplique, à réitérer son grief selon lequel le Royaume de Belgique n’avait pas pris, à l’expiration du délai imparti dans l’avis motivé, les mesures nécessaires pour assurer la transposition de la directive, la Commission n’a fourni à la Cour aucun élément lui permettant de vérifier le bien-fondé de son allégation relative à la non-transposition de l’article 5, paragraphe 2, de la directive par l’article 57, paragraphe 2, de la loi organique.
14 In so far as those three conditions must be satisfied cumulatively, the fact that one of them has not been satisfied is a sufficient basis on which to dismiss an action for damages.
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19 On a proper construction of Articles 6, 7 and 8 of Regulation No 1408/71, and the Court' s case-law (judgment in Case C-23/92 Grana-Novoa [1993] ECR I-4505, paragraph 22), Article 8 concerns only conventions concluded between the Member States after the entry into force of the Regulation and does not therefore apply to the Complementary Agreement.
142. The Commission is therefore correct in claiming, first, that SPA classification cannot be the result of an isolated study of the ornithological value of each of the areas in question but must be carried out in the light of the natural boundaries of the wetland ecosystem and, second, that the ornithological criteria which form the foundation of the classification must have a scientific basis. The use of flawed, allegedly ornithological criteria might lead to an incorrect demarcation of the boundaries of SPAs.
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31. By prohibiting the registration as Community trade marks of such signs and indications, Article 7(1)(c) of Regulation No 40/94 pursues an aim which is in the public interest, namely that descriptive signs or indications relating to the characteristics of goods or services in respect of which registration is sought may be freely used by all. That provision accordingly prevents such signs and indications from being reserved to one undertaking alone because they have been registered as trade marks (see, inter alia, in relation to the identical provisions of Article 3(1)(c) of First Council Directive 89/104/EEC of 21 December 1988 to approximate the laws of the Member States relating to trade marks (OJ 1989 L 40, p. 1), Windsurfing Chiemsee , paragraph 25, and Joined Cases C-53/01 to C-55/01 Linde and Others [2003] ECR I-3161, paragraph 73).
40 It follows that the concept of waste cannot be interpreted restrictively.
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47 Thus, the Court has already held that the operators of a café-restaurant, a hotel or a spa establishment are such users and make a communication to the public if they intentionally broadcast protected works to their clientele, by intentionally distributing a signal by means of television or radio sets that they have installed in their establishment (see, to that effect, judgments of 7 December 2006 in SGAE, C‑306/05, EU:C:2006:764, paragraphs 42 and 47; 4 October 2011 in Football Association Premier League and Others, C‑403/08 and C‑429/08, EU:C:2011:631, paragraph 196; and 27 February 2014 in OSA, C‑351/12, EU:C:2014:110, paragraph 26).
19. In such circumstances, the burden of the charge levied but not due has been borne not by the trader, but by the purchaser to whom the cost has been passed on. Therefore, to repay the trader the amount of the charge already received from the purchaser would be tantamount to paying him twice over, which may be described as unjust enrichment, whilst in no way remedying the consequences for the purchaser of the illegality of the charge ( Comateb and Others , paragraph 22).
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85. Furthermore, it was not until at best two years after the delivery of the judgment in Case C‑99/02 Commission v Italy that the first coherent measures were adopted by the Italian Republic to remedy the difficulties of identifying and recovering the aid that had been declared unlawful and incompatible by Decision 2000/128, as is apparent from paragraphs 10 to 19 above and was admitted by the Italian Republic at the hearing. In particular, Decree-Law No 59 of 8 April 2008, intended to solve the procedural problem caused by the Italian courts’ suspension of the orders for recovery of the unlawful aid in question, was not enacted until after the period prescribed in the reasoned opinion of 1 February 2008 had expired, and provided only an imperfect solution to the delay in recovering the aid covered by that decision (see, by analogy, Case C‑304/09 Commission v Italy [2010] ECR I‑0000, paragraphs 40 to 42, and Case C‑305/09 Commission v Italy [2010] ECR I‑0000, paragraphs 38 to 40).
31 Such a condition is also contrary to Article 221 of the Treaty, under which Member States must accord nationals of the other Member States the same treatment as their own nationals as regards participation in the capital of companies or firms within the meaning of Article 58.
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50. While it is true that, according to settled case-law, the Convention is concerned essentially with judicial decisions which, before their recognition and enforcement are sought in a State other than the State of origin, have been, or have been capable of being, the subject in that State of origin, and under various procedures, of an inquiry in contested proceedings (Case 125/79 Denilauler [1980] ECR 1553, paragraph 13), it must be stated clearly that, even if it was taken at the conclusion of an initial phase of the proceedings in which both parties were not heard, the order of the Netherlands court could have been the subject of submissions by both parties before the issue of its recognition or its enforcement pursuant to the Convention came to be addressed (see also, along these lines, Case C-474/93 Hengst Import [1995] ECR I-2113, paragraph 14).
27 The Court has consistently held that the rules of equal treatment prohibit not only overt discrimination based on nationality but also all covert forms of discrimination which, by applying other distinguishing criteria, achieve in practice the same result (see, inter alia, Case C-266/95 Merino García v Bundesanstalt für Arbeit [1997] ECR I-3279, paragraph 33).
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41 According to settled case-law, the need for a uniform interpretation of Community regulations makes it impossible, where uncertainty exists, for the text of a provision to be considered in isolation but requires, on the contrary, that it should be interpreted and applied in the light of the versions existing in the other official languages (see in particular Case C-48/98 Söhl & Söhlke [1999] ECR I-7877, paragraph 46).
49 In that regard, it must be observed, first, that the purpose of Regulation No 2081/92 cannot be undermined by the application, alongside that regulation, of national rules for the protection of geographical indications of source which do not fall within its scope.
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34. It is precisely in view of the harmful effects which the risk of dismissal may have on the physical and mental state of women who are pregnant, have recently given birth or are breastfeeding, including the particularly serious risk that pregnant women may be prompted voluntarily to terminate their pregnancy, that, pursuant to Article 10 of Directive 92/85, the Community legislature laid down special protection for women, by prohibiting dismissal during the period from the beginning of their pregnancy to the end of their maternity leave (Case C-32/93 Webb [1994] ECR I-3567, paragraph 21; Brown , paragraph 18; Case C-109/00 Tele Danmark [2001] ECR I-6993, paragraph 26; McKenna , paragraph 48; and Paquay , paragraph 30).
388. The appellant submits that, unlike Sections B and C of the notice, in order to obtain a reduction under Section D the undertaking concerned is not required to give permanent and total cooperation, but is required merely, before a statement of objections is sent, to provide information, documents or other evidence which materially contribute to establishing the existence of the infringement.
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39. In the present case, it is not disputed that, by retroactively curtailing the limitation period, section 107 of the Finance Act 2007 adversely affected the situation of taxpayers who had already brought proceedings in the form of the Kleinwort Benson cause of action for the repayment of the taxes levied in breach of EU law. Those taxpayers were entitled to expect that the question as to whether or not their actions were well founded would be decided by the national courts before which proceedings were brought (see, to that effect, judgment in Test Claimants in the Franked Investment Income Group Litigation , EU:C:2013:834, paragraphs 46 and 47).
39 A number of the Governments which have submitted written observations to the Court have argued that hospital services cannot constitute an economic activity for the purposes of Article 60 of the EC Treaty (now Article 50 EC).
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37. It is apparent from paragraph 15 of the judgment in Case C-98/78 Racke [1979] ECR 69, that an act adopted by a Community institution, such as the regulation at issue in the main proceedings, cannot be enforced against natural and legal persons in a Member State before they have the opportunity to make themselves acquainted with it by its proper publication in the Official Journal of the European Union .
59. As a consequence and in those circumstances, without there being any need to rule on the admissibility of the second part of the first plea in Case C‑317/13 or of the second plea in Case C‑679/13, the second part of those pleas must be rejected as unfounded (see, by analogy, judgments in France v Commission , C‑233/02, EU:C:2004:173, paragraph 26, and Komninou and Others v Commission , C‑167/06 P, EU:C:2007:633, paragraph 32), and those pleas must therefore be rejected in their entirety. The second plea in Case C‑317/13 and the first plea in Case C‑679/13, alleging breach of an essential procedural requirement Arguments of the parties
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67 However, it is only in circumstances where the action for annulment would unquestionably have been admissible that the Court has held that a person may not plead the invalidity of an act of the European Union before a national court (see, to that effect, judgments of 9 March 1994, TWD Textilwerke Deggendorf, C‑188/92, EU:C:1994:90, paragraphs 17 to 25; of 30 January 1997, Wiljo, C‑178/95, EU:C:1997:46, paragraphs 15 to 25; of 15 February 2001, Nachi Europe, C‑239/99, EU:C:2001:101, paragraphs 29 to 40; and of 22 October 2002, National Farmers’ Union, C‑241/01, EU:C:2002:604, paragraphs 34 to 39). In numerous other cases, the Court has held that it was not established that the action would unquestionably have been admissible (see, inter alia, to that effect, judgments of 23 February 2006, Atzeni and Others, C‑346/03 and C‑529/03, EU:C:2006:130, paragraphs 30 to 34; of 8 March 2007, Roquette Frères, C‑441/05, EU:C:2007:150, paragraphs 35 to 48; of 29 June 2010, E and F, C‑550/09, EU:C:2010:382, paragraphs 37 to 52; of 18 September 2014, Valimar, C‑374/12, EU:C:2014:2231, paragraphs 24 to 38; and of 5 March 2015, Banco Privado Português and Massa Insolvente do Banco Privado Português, C‑667/13, EU:C:2015:151, paragraphs 27 to 32).
27. Consequently, the situation of a person such as Mr Covaci, who wishes to lodge an objection against a penalty order which has not yet acquired the force of res judicata and of which he is the addressee, clearly falls within the scope of that directive, with the result that that person must be able to exercise the right to interpretation and translation guaranteed by that directive.
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50 In that regard, it should also be recalled that the validity of an EU measure must be assessed on the basis of the facts and the law as they stood at the time when that measure was adopted and cannot therefore depend on retrospective assessments of its efficacy. Where the EU legislature is obliged to assess the future effects of rules to be adopted and those effects cannot be accurately foreseen, its assessment is open to criticism only if it appears manifestly incorrect in the light of the information available to it at the time of the adoption of the rules in question (see, inter alia, judgment of 17 October 2013, Schaible, C‑101/12, EU:C:2013:661, paragraph 50 and the case-law cited).
35 Consequently, it must be held that, by precluding by regulation or administrative practice on the grounds of their nationality employed or self-employed workers from other Member States and the members of their families from being attributed large-family status for the purpose of the award of special benefits for such families and from being awarded family allowances, the Hellenic Republic has failed to fulfil its obligations under Articles 48 and 52 of the EC Treaty, Article 7 of Regulation No 1612/68, Article 7 of Regulation No 1251/70, Article 7 of Directive 75/34 and Article 3 of Regulation No 1408/71.
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42. Nevertheless, the final sentence of the second subparagraph of Article 24(1) TEU and the first paragraph of Article 275 TFEU introduce a derogation from the rule of the general jurisdiction which Article 19 TEU confers on the Court of Justice to ensure that in the interpretation and application of the Treaties the law is observed, and they must, therefore, be interpreted narrowly (judgment in Parliament v Council , C‑658/11, EU:C:2014:2025, paragraph 70).
15. Selon une jurisprudence constante, dans le cadre d’une procédure en manquement, il incombe à la Commission d’établir l’existence du manquement allégué et d’apporter à la Cour les éléments nécessaires à la vérification par celle-ci de cette existence. Toutefois, conformément à une jurisprudence également constante, les États membres sont tenus, en vertu de l’article 10 CE, de faciliter à la Commission l’accomplissement de sa mission, qui consiste notamment, selon l’article 211, premier tiret, CE, à veiller à l’application des dispositions du traité CE ainsi que des dispositions prises par les institutions en vertu de celui-ci (voir, notamment, arrêts du 25 octobre 2007, Commission/Irlande, C‑248/05, Rec. p. I‑9261, points 66 et 67, ainsi que du 22 janvier 2009, Commission/Pologne, C‑492/07, point 17).
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43. It must be borne in mind that the prohibition on discrimination between male and female workers contained in Article 141 EC, being mandatory, not only applies to the action of public authorities but extends also to all agreements which are intended to regulate paid labour collectively (see Case 43/75 Defrenne [1976] ECR 455, paragraph 39; Kowalska , cited above, paragraph 12; and Case C-284/02 Sass [2004] ECR I‑0000, paragraph 25).
16 With regard to the interpretation of the material provisions of the Regulation, the Court has consistently held that it is necessary to consider not only its wording but also its context and the aims pursued by the legislation of which it forms part (Case C-30/93 AC-ATEL Electronics Vertriebs [1994] ECR I-2305, paragraph 21).
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33. The Court has already had occasion to state that those standards and procedures would be undermined if, after establishing that a third-country national is staying illegally, the Member State were to preface the implementation of the return decision, or even the adoption of that decision, with a criminal prosecution which could lead to a term of imprisonment during the course of the return procedure. Such a step would risk delaying the removal (see El Dridi , paragraph 59, and Achughbabian , paragraphs 37 to 39 and 45).
45. According to the case-law of the Court, the method by which an aid is financed may render the entire aid scheme incompatible with the common market. Therefore, the aid cannot be considered separately from the effects of its method of financing. On the contrary, consideration of an aid measure by the Commission must necessarily also take into account the method of financing the aid where that method forms an integral part of the measure (see Joined Cases C-261/01 and C-262/01 Van Calster and Others [2003] ECR I-12249, paragraph 49).
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29. It must, first, be recalled that the transactions which are, or may be, subjected by the Member States to capital duty are laid down in Article 4 of Directive 69/335 (see, to that effect, in particular Case C-280/91 Viessmann [1993] ECR I-971, paragraph 12; Bautiaa and Société française maritime , paragraphs 31 and 32; and Case C-152/97 Agas [1998] ECR I-6553, paragraphs 19 and 20).
55 However, although the interest of the proper administration of justice may justify the imposition of a financial restriction on the access by a person to a remedy, that restriction must however retain a reasonable relationship of proportionality between the means employed and the legitimate aim sought to be achieved (see, to that effect, judgment of 22 December 2010, DEB, C‑279/09, EU:C:2010:811, paragraphs 47 and 60).
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27 The Court inferred therefrom (see paragraph 15 of the Newton judgment) that in the case of an employed or self-employed person who by reason of his previous occupational activity is already covered by the social security system of the State whose legislation is invoked, that legislation must be deemed to fall within the field of social security within the meaning of Article 51 of the Treaty and the legislation adopted in implementation of that provision, although in the case of other categories of beneficiaries it may be deemed not to.
75. Accordingly, it is for the Court, in the exercise of its discretion, to fix the lump sum in an amount appropriate to the circumstances and proportionate to the infringement (judgment in Commission v Greece , EU:C:2009:428, paragraph 146).
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44. Finally, it cannot be excluded that action against compulsive gambling falls within the protection of public health (see, to that effect, judgment in Commission v Spain , EU:C:2009:618, paragraph 40 and case-law cited) and is capable, as such, of justifying a discriminatory restriction on the freedom to provide services.
26 Nor, it should be observed, does the Sixth Directive contain any provision which would preclude a taxable person who acquires a capital item in order to use it for both business and private purposes from retaining it wholly within his private assets and thereby excluding it in full from the system of VAT.
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61 It must be noted, first, that any damage for which compensation is sought in an action for non-contractual liability of the European Union under the second paragraph of Article 340 TFEU must be actual and certain (see judgments of 21 May 1976, Roquette frères v Commission, 26/74, EU:C:1976:69, paragraphs 22 and 23, and of 16 July 2009, SELEX Sistemi Integrati v Commission, C‑481/07 P, not published, EU:C:2009:461, paragraph 36). Secondly, in order for the non-contractual liability of the European Union to be capable of being established, the damage must flow sufficiently directly from the unlawful conduct of the institutions (see, to that effect, judgments of 4 October 1979, Dumortier and Others v Council, 64/76, 113/76, 167/78, 239/78, 27/79, 28/79 and 45/79, EU:C:1979:223, paragraph 21, and of 12 December 2006, Test Claimants in the FII Group Litigation, C‑446/04, EU:C:2006:774, paragraph 218).
21 IN THE CASE OF CERTAIN OTHER APPLICANTS THE FURTHER DAMAGE ALLEGED IS OF A DIFFERENT NATURE . TWO UNDERTAKINGS WERE FORCED TO CLOSE THEIR FACTORIES AND A THIRD HAD TO COMMENCE INSOLVENCY PROCEEDINGS . THE COUNCIL ARGUED THAT THE ORIGIN OF THE DIFFICULTIES EXPERIENCED BY THOSE UNDERTAKINGS IS TO BE FOUND IN THE CIRCUMSTANCES PECULIAR TO EACH OF THEM , SUCH AS THE OBSOLESCENCE OF THEIR PLANT AND MANAGERIAL OR FINANCIAL PROBLEM . THE DATA SUPPLIED BY THE PARTIES ON THAT QUESTION IN THE COURSE OF THE PROCEEDINGS ARE NOT SUCH AS TO ESTABLISH THE TRUE CAUSES OF THE FURTHER DAMAGE ALLEGED . HOWEVER , IT IS SUFFICIENT TO STATE THAT EVEN IF IT WERE ASSUMED THAT THE ABOLITION OF THE REFUNDS EXACERBATED THE DIFFICULTIES ENCOUNTERED BY THOSE APPLICANTS , THOSE DIFFICULTIES WOULD NOT BE A SUFFICIENTLY DIRECT CONSEQUENCE OF THE UNLAWFUL CONDUCT OF THE COUNCIL TO RENDER THE COMMUNITY LIABLE TO MAKE GOOD THE DAMAGE . IN THE FIELD OF NON-CONTRACTUAL LIABILITY OF PUBLIC AUTHORITIES FOR LEGISLATIVE MEASURES , THE PRINCIPLES COMMON TO THE LAWS OF THE MEMBER STATES TO WHICH THE SECOND PARAGRAPH OF ARTICLE 215 OF THE EEC TREATY REFERS CANNOT BE RELIED ON TO DEDUCE AN OBLIGATION TO MAKE GOOD EVERY HARMFUL CONSEQUENCE , EVEN A REMOTE ONE , OF UNLAWFUL LEGISLATION .
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24 In that regard, the Court held, first, that the fact that the principal service provider makes available to customers an infrastructure that enables them to pay the price for that service, inter alia by bank card, does not constitute, for those customers, an end in itself, and that that supposed supply of services, which those customers are unable to access separately from the use of the principal service, can have no interest for such customers that is independent of that principal service (see, to that effect, judgment of 2 December 2010, Everything Everywhere, C‑276/09, EU:C:2010:730, paragraph 27).
42. Moreover, the Commission contends that the appeal is inadmissible because the pleas on appeal are ineffective. Therefore, the Commission submits that, even if those pleas had to be upheld, the fact that they were well founded could not, in any event, lead to the judgment under appeal being set aside, in so far as other grounds forming a sound basis for the operative part of that judgment are not challenged in the appeal.
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19 In accordance with settled case-law of the Court, for the purpose of interpreting a provision of EU law, it is necessary to consider not only its wording but also the context in which it occurs and the objectives pursued by the rules of which it is part (judgment of 17 March 2016, Liffers, C‑99/15, EU:C:2016:173, paragraph 14 and the case-law cited).
40 However, it follows from the system established by the Regulation that all the competent authorities to which that notification is addressed must check that the classification by the notifier is consistent with the provisions of the Regulation and object to a shipment which is incorrectly classified.
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6. Suffice it in this regard to note that, according to settled case-law, the question whether a Member State has failed to fulfil its obligations must be determined by reference to the situation prevailing in that Member State at the end of the period laid down in the reasoned opinion and that the Court cannot take account of any subsequent changes (see, inter alia , Case C-173/01 Commission v Greece [2002] ECR I-6129, paragraph 7).
7 It must be borne in mind that, according to settled case-law, the question whether a Member State has failed to fulfil its obligations must be determined by reference to the situation prevailing in the Member State at the end of the period laid down in the reasoned opinion and that the Court cannot take account of any subsequent changes (see, in particular, Case C-69/99 Commission v United Kingdom [2000] ECR I-10979, paragraph 22; Case C-147/00 Commission v France [2001] ECR I-2387, paragraph 26, and Case C-110/00 Commission v Austria [2001] ECR I-7545, paragraph 13).
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27. In order to rule on this ground of appeal, it should be noted that, in accordance with recital 1 to Regulation No 1049/2001, that regulation reflects the intention expressed in the second paragraph of Article 1 TEU of marking a new stage in the process of creating an ever closer union among the peoples of Europe, in which decisions are taken as openly as possible and as closely as possible to the citizen. As is stated in recital 2 to that regulation, the public right of access to documents of the institutions is related to the democratic nature of those institutions (Joined Cases C‑39/05 P and C‑52/05 P Sweden and Turco v Council [2008] ECR I‑4723, paragraph 34; Joined Cases C‑514/07 P, C‑528/07 P and C‑532/07 P Sweden and Others v API and Commission [2010] ECR I‑8533, paragraph 68; and Case C‑506/08 P Sweden v MyTravel and Commission [2011] ECR I‑6237, paragraph 72).
64. Accordingly, the question arises, firstly, as to the circumstances in which AG2R was designated pursuant to Addendum No 83 and, secondly, as to the margin of negotiation enjoyed by that body as to the details relating to its appointment and the repercussion of those factors on the functioning of the scheme concerned as a whole.
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34 As the Court held in Fisscher, the fact that a worker can claim retroactive membership of an occupational pension scheme does not enable him to avoid paying contributions for the period of membership concerned. Fifth question
25 The Spanish Government does not deny that its legislation impedes the exercise of the freedom of establishment, the freedom to provide services and the freedom of movement for workers within the Community. It considers, however, that those restrictions are justified by the derogations provided for by the Treaty.
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30. In order to ensure the protection of the rights conferred by the trade mark while making possible the further marketing of goods bearing a trade mark without the proprietor of the trade mark being able to oppose that, it is essential that the proprietor can control the first putting of those goods on the market in the EEA, irrespective of the fact that they may have first been marketed outside that area, that marketing having no exhaustive effect for the purposes of Article 7(1) of Directive 89/104 (see, to that effect, inter alia, Makro Zelfbedieningsgroothandel and Others , paragraphs 31 and 32 and the case‑law cited).
31. By contrast, as has also been made clear by the Community case-law, possible marketing outside the EEA does not have any exhaustive effect in that regard (see Case C-173/98 Sebago and Maison Dubois [1999] ECR I‑4103, paragraph 21; Van Doren + Q , paragraph 26; and Peak Holding , paragraph 36).
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24 In reviewing the exercise of such powers, the Court cannot substitute its own assessment for that of the Community legislature, but must confine itself to examining whether that latter assessment contains a manifest error or constitutes a misuse of powers, or whether the authority in question did not clearly exceed the bounds of its discretion (judgments in Case C-122/94 Commission v Council [1996] ECR I-881, paragraph 18; C-84/94 United Kingdom v Council [1996] ECR I-5755, paragraph 58; Case C-169/95 Spain v Commission [1997] ECR I-0000, paragraph 34).
12. In particular, the Court has held that the subject-matter of the dispute may be extended to events which took place after the reasoned opinion was delivered in so far as they are of the same kind and constitute the same conduct as the events to which the opinion referred (see Case 42/82 Commission v France [1983] ECR 1013, paragraph 20; Case C-113/86 Commission v Italy [1988] ECR 607, paragraph 11; and Case C-221/04 Commission v Spain [2006] ECR I-0000, paragraph 28).
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20. The situations falling within the scope of EU law include those involving the exercise of the fundamental freedoms guaranteed by the Treaty, in particular those involving the freedom to move and reside within the territory of the Member States, as conferred by Article 21 TFEU ( Morgan and Bucher , paragraph 23, and Prinz and Seeberger , paragraph 25 and the case-law cited).
97. Accordingly, tax legislation such as that at issue in the main proceedings, which is not accompanied by any technical specification or any other requirement with which it is purportedly intended to ensure compliance, cannot be described as a ‘ de facto technical regulation’.
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