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5,300 | 40. In this scenario, the mere fact that the non-payment of rental charges allows the landlord to terminate the rental agreement does not prevent the services to which those charges relate from constituting services separate from the letting (see, to that effect, judgment in BGŻ Leasing , C‑224/11, EU:C:2013:15, paragraph 47). | 28 In paragraph 14 of Bally, cited above, the Court held that the harmonisation sought by Article 11A(1)(a) of the Sixth Directive could not be achieved if the taxable amount varied according to whether the calculation was for the VAT to be borne by the final consumer or for determining the sum to be paid to the revenue authorities by the taxable person. | 0 |
5,301 | 26 As the Court has held in De Weerd, née Roks, and Others at paragraph 28, Directive 79/7 leaves intact the powers reserved by Articles 117 and 118 of the EC Treaty to the Member States to define their social policy within the framework of close cooperation organized by the Commission, and consequently the nature and extent of measures of social protection, including those relating to social security, and the way in which they are implemented. In exercising that competence, the Member States have a broad margin of discretion (Nolte, paragraph 33, and Megner and Scheffel, paragraph 29). | 28 Directive 79/7 leaves intact, however, the powers reserved by Articles 117 and 118 of the Treaty to the Member States to define their social policy within the framework of close cooperation organized by the Commission, and consequently the nature and extent of measures of social protection, including those relating to social security, and the way in which they are implemented (see inter alia Joined Cases 281, 283, 284, 285 and 287/85 Germany et al v Commission [1987] ECR 3203 and Case C-229/89 Commission v Belgium [1991] ECR I-2205). | 1 |
5,302 | 131. It must be borne in mind that, according to settled case-law, it is clear from Article 225 EC, from the first paragraph of Article 58 of the Statute of the Court of Justice and from Article 112(1)(c) of the Rules of Procedure that an appeal must indicate precisely the contested elements of the judgment which the appellant seeks to have set aside and the legal arguments specifically advanced in support of the appeal. Thus, an appeal which merely repeats or reproduces verbatim the pleas and arguments relied on before the Court of First Instance does not satisfy the requirement to state reasons under those provisions (see Case C-499/03 P Biegi Nahrungsmittel and Commonfood v Commission [2005] ECR I-1751, paragraphs 37 and 38 and the case-law there cited). | 81. First, it is clear that terrorist acts, which are characterised by their violence towards civilian populations, even if committed with a purportedly political objective, fall to be regarded as serious non-political crimes within the meaning of point (b). | 0 |
5,303 | 43 According to that case-law, Article 2(3) of Directive 76/207 is intended to protect a woman's biological condition and the special relationship between a woman and her child over the period which follows pregnancy and childbirth, by preventing that relationship from being disturbed by the multiple burdens which would result from the simultaneous pursuit of employment (see Case 184/83 Hofmann [1984] ECR 3047, paragraph 25; Case 222/84 Johnston [1986] ECR 1651, paragraph 44; Case 312/86 Commission v France [1988] ECR 6315, paragraph 13; and Case C-285/98 Kreil [2000] ECR I-69, paragraph 30). | 44 A CET EGARD , IL Y A LIEU D ' OBSERVER QUE , TOUT COMME L ' ARTICLE 2 , PARAGRAPHE 2 , DE LA DIRECTIVE , SON PARAGRAPHE 3 , QUI DETERMINE EGALEMENT LA PORTEE DE L ' ARTICLE 3 , PARAGRAPHE 2 , SOUS C ), EST D ' INTERPRETATION STRICTE . IL RESULTE DE LA MENTION EXPRESSE DE LA GROSSESSE ET DE LA MATERNITE QUE LA DIRECTIVE ENTEND ASSURER , D ' UNE PART , LA PROTECTION DE LA CONDITION BIOLOGIQUE DE LA FEMME ET , D ' AUTRE PART , LES RAPPORTS PARTICULIERS ENTRE LA FEMME ET SON ENFANT . CETTE DISPOSITION DE LA DIRECTIVE NE PERMET DONC PAS D ' EXCLURE LES FEMMES D ' UN EMPLOI AU MOTIF QUE L ' OPINION PUBLIQUE EXIGERAIT QU ' ELLES SOIENT DAVANTAGE PROTEGEES QUE LES HOMMES CONTRE DES RISQUES QUI CONCER NENT LES HOMMES ET LES FEMMES DE LA MEME MANIERE ET QUI SONT DISTINCTS DES BESOINS DE PROTECTION SPECIFIQUES DE LA FEMME TELS QUE LES BESOINS EXPRESSEMENT MENTIONNES .
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5,304 | 31. In its case-law, the Court has stated that the leasing or letting of immovable property within the meaning of Article 13B(b) of the Sixth Directive is essentially the conferring by a landlord on a tenant, for an agreed period and in return for payment, of the right to occupy property as if that person were the owner and to exclude any other person from enjoyment of such a right (see, to that effect, Goed Wonen , paragraph 55; Case C‑409/98 Mirror Group [2001] ECR I‑7175, paragraph 31; Case C‑269/00 Seeling [2003] ECR I‑4101, paragraph 49; and Temco Europe , paragraph 19). | 63. In those circumstances, the fact that some types of games of chance are subject to a public monopoly whilst others are subject to a system of authorisations issued to private operators, cannot, in itself, render devoid of justification, having regard to the legitimate aims which they pursue, measures which, like the public monopoly, appear at first sight to be the most restrictive and the most effective. Such a divergence in legal regimes is not, in itself, capable of affecting the suitability of such a public monopoly for achieving the objective of preventing citizens from being incited to squander money on gambling and of combating addiction to the latter, for which it was established. | 0 |
5,305 | 33. Moreover, in so far as the wording of Article 102(1) of the Rules of Procedure of the General Court could give rise to doubts, it is necessary, in the absence of any imperative reasons to the contrary, to favour an interpretation which does not result in the interested parties’ being time-barred and therefore depriving them of their right to resort to legal proceedings (see, to that effect, Case 117/78 Orlandi v Commission [1979] ECR 1613, paragraph 11). | 61. Moreover, concerning the consequences of the refusal by the addressee of a document to accept it on the ground that that document was not accompanied by a translation in a language which he understands or in the official language of the receiving Member State, the Court has already held, w ith respect to Regulation No 1348/2000, which preceded Regulation No 1393/2007, that it was necessary not to declare the procedure invalid, but to allow, by contrast, the sender to remedy the lack of the required document by sending the requested translation (see, to that effect, judgment in Leffler , C‑443/03, EU:C:2005:665, paragraphs 38 and 53). | 0 |
5,306 | 97. However, inasmuch as a Member State is, in principle, free, to avoid the imposition of a series of charges to tax on portfolio dividends received by a resident company by opting for the exemption method when the dividends are paid by a resident company and for the imputation method when they are paid by a non-resident company established in another Member State or in a non-member State party to the EEA Agreement, additional administrative burdens which are imposed on the resident company, in particular the fact that the national tax authority demands information relating to the tax that has actually been charged on the profits of the company distributing dividends in the State in which the latter is resident, are an intrinsic part of the very operation of the imputation method and cannot be regarded as excessive (see, to this effect, Test Claimants in the FII Group Litigation , paragraphs 48 and 53). In the absence of such information, the tax authorities of the Member State where the company receiving foreign-sourced dividends is established are not, in principle, in a position to determine the amount of corporation tax paid in the State of the company making the distribution that must be credited against the amount of tax payable by the recipient company. | 18 In that connection, it is to be remembered that Article 4(1)(b) of the Directive is designed to apply only if, by reason of the identity or similarity both of the marks and of the goods or services which they designate, 'there exists a likelihood of confusion on the part of the public, which includes the likelihood of association with the earlier trade mark'. It follows from that wording that the concept of likelihood of association is not an alternative to that of likelihood of confusion, but serves to define its scope. The terms of the provision itself exclude its application where there is no likelihood of confusion on the part of the public.
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5,307 | 38. As a preliminary point, it should be noted that, according to the Court’s settled case-law, questions on the interpretation of EU law referred by a national court in the factual and legislative context which that Court is responsible for defining, and the accuracy of which is not a matter for the Court to determine, enjoy a presumption of relevance. The Court may refuse to rule on a question referred 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 (see, inter alia, judgments in Pohotovosť , C‑470/12, EU:C:2014:101, paragraph 27 and the case-law cited, and Kušionová , C‑34/13, EU:C:2014:2189, paragraph 38). | 38. It should be noted in that respect that, according to the Court’s settled case‑law, questions on the interpretation of EU law referred by a national court in the factual and legislative context which that court is responsible for defining, and the accuracy of which is not a matter for the Court to determine, enjoy a presumption of relevance. The Court may refuse to rule on a question referred 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 in Pohotovosť , C‑470/12, EU:C:2014:101, paragraph 27 and case-law cited). | 1 |
5,308 | 28 In particular, reparation of that loss and damage cannot depend on a prior finding by the Court of an infringement of Community law attributable to the State (see Brasserie du Pêcheur, paragraphs 94 to 96), nor on the existence of intentional fault or negligence on the part of the organ of the State to which the infringement is attributable (see paragraphs 75 to 80 of the same judgment). | 26 In the light of those criteria, the refusal to allow farmers who let their holdings prior to the entry into force of the modified scheme in 1989 to obtain a special reference quantity, even though farmers who let their holdings after that date and those who continue to operate their holdings on their own account, albeit with employed labour, are able to do so, is justified by the need to prevent a reference quantity from being claimed for the sole purpose of deriving a purely financial advantage therefrom, owing to the market value which those reference quantities have acquired in the mean time, without there being any real intention on the part of the person concerned of resuming the marketing of milk (see von Deetzen v Hauptzollamt Oldenburg, paragraph 24). | 0 |
5,309 | 24. As regards the place of those two supplies, the Court held that, if the first of the two successive supplies is the supply which involves the intra-Community dispatch or transport of goods and which, therefore, has as a corollary an intra‑Community acquisition taxed in the Member State of arrival of that dispatch or transport, the second supply is deemed to occur in the place of the intra‑Community acquisition preceding it, that is, in the Member State of arrival. Conversely, if the supply involving the intra-Community dispatch or transport of goods is the second of the two successive supplies, the first supply, which, necessarily, occurred before the goods were dispatched or transported, is deemed to occur in the Member State of the departure of that dispatch or transport ( EMAG Handel Eder , paragraph 50). | 17. The Court has also stated on numerous occasions that a benefit may be regarded as a social security benefit in so far as it is granted, without any individual and discretionary assessment of personal needs, to recipients on the basis of a legally defined position and provided that it relates to one of the risks expressly listed in Article 4(1) of Regulation No 1408/71 (see, inter alia, Hoeckx , paragraphs 12 to 14; Commission v Luxembourg , paragraph 29; Acciardi , paragraph 14; and Meints , paragraph 24). | 0 |
5,310 | 34. À cet égard, il y a lieu de rappeler que même des irrégularités qui n’ont pas d’impact financier précis peuvent sérieusement affecter les intérêts financiers de l’Union (voir arrêts du 15 septembre 2005, Irlande/Commission, C‑199/03, Rec. p. I‑8027, point 31, ainsi que du 21 décembre 2011, Chambre de commerce et d’industrie de l’Indre, C‑465/10, non encore publié au Recueil, point 47). | 12 It follows from the foregoing that Article 10(3 ) must be interpreted as meaning that the requirement to have available housing considered as normal applies solely as a condition under which each member of the worker' s family is permitted to come to live with him and that once the family has been brought together, the position of the migrant worker cannot be different in regard to housing requirements from that of a worker who is a national of the Member State concerned . | 0 |
5,311 | 22. It should be noted at the outset that Articles 203 and 204 of the Customs Code have different spheres of application. Whilst the first provision covers conduct leading to the goods being removed from customs supervision, the second covers failure to fulfil obligations and non-compliance with the conditions of the various customs schemes which have no effect on customs supervision (judgment in X , C‑480/12, EU:C:2014:329, paragraph 31). | 47. Roadworthiness tests for motor vehicles are, admittedly, ancillary to the transport service. However, such tests take place as a pre-condition, indispensable to the exercise of the main activity of transport, as is clear from the road-safety objective underlying roadworthiness tests for motor vehicles. | 0 |
5,312 | 39
On the other hand, a national provision which merely authorises recourse to successive fixed-term contracts, in a general and abstract manner, by a rule of statute or secondary legislation, does not accord with the requirements stated in the previous paragraph of the present judgment (judgments of 23 April 2009, Angelidaki and Others, C‑378/07 to C‑380/07, EU:C:2009:250, paragraph 97 and the case-law cited; of 26 January 2012, Kücük, C‑586/10, EU:C:2012:39, paragraph 28, and of 13 March 2014, Márquez Samohano, C‑190/13, EU:C:2014:146, paragraph 46). | 18. Before that court, the Skatteverket argues that the deduction of the interest paid on a housing loan is possible only under the ordinary taxation regime, for which non-resident taxpayers may opt. The Court of Justice has confirmed the lawfulness of such a right to choose in its judgment in Gerritse (C‑234/01, EU:C:2003:340). In addition, the situation in the main proceedings is not, in the view of the Skatteverket, comparable to that which gave rise to the judgment in Gielen (C‑440/08, EU:C:2010:148). The purpose and objective of taxation at source, which is recognised as a fundamental principle of international tax law, namely to ease the burden on the taxpayer and to simplify the task of the administration, instituted by the special income tax law, precludes the possibility of deducting expenses and costs incurred. | 0 |
5,313 | 32 Indeed, according to established case-law, 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 to that effect Stichting Uitvoering Financiële Acties, cited above, paragraph 13; Case C-453/93 Bulthuis-Griffioen [1995] ECR I-2341, paragraph 19; Case C-346/95 Blasi [1998] ECR I-481, paragraph 18; and Case C-149/97 Institute of the Motor Industry [1998] ECR I-7053, paragraph 17). | 49. It follows that the system of jurisdiction established by Regulation No 2201/2003 concerning the dissolution of matrimonial ties is not intended to preclude the courts of several States from having jurisdiction. Rather, the coexistence of several courts having jurisdiction is expressly provided for, without any hierarchy being established between them. | 0 |
5,314 | 20 In Case 197/85 ONTPS v Stefanutti [1987] ECR 3855, at paragraph 13, the Court considered that a personal invalidity pension based on the recipient's own employment record in one Member State and a survivor's pension based on the employment record of the recipient's deceased husband in another Member State were not of the same kind. | 49ACCORDINGLY , THERE IS NO CAUSAL LINK BETWEEN THE ALLEGED DAMAGE AND THE ACTION OF THE COMMISSION .
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5,315 | 49. As regards the burden of proof with regard to the need to reserve cross-border mail to the provider of the universal postal service, in order to maintain that service, it is clear from the wording of Article 7(2) of Directive 97/67 that this rests with the Member State which makes use of the option to reserve or, where appropriate, the service provider. That interpretation is supported by the fact that, in the context of Article 86(2) EC, it is incumbent on the Member State or the undertaking which seeks to rely on that provision to show that the conditions for application of that provision are fulfilled ( TNT Traco , paragraph 59). | 121. Il y a lieu, également, de rappeler que les droits fondamentaux mentionnés par Kala Naft ne sont pas des prérogatives absolues et que leur exercice peut faire l’objet de restrictions justifiées par des objectifs d’intérêt général poursuivis par l’Union (voir arrêt Bank Melli Iran/Conseil, précité, point 113). | 0 |
5,316 | 34. As regards the argument raised by the Grand Duchy of Luxembourg and the Kingdom of Belgium that the supply of electronic books is covered by point 6 of Annex III to the VAT Directive, it should be borne in mind that, in determining the scope of a provision of EU law, its wording, context and objectives must all be taken into account (see, inter alia, judgment in NCC Construction Danmark , C‑174/08, EU:C:2009:669, paragraph 23 and the case-law cited). | 31. The second stage, which is envisaged in the second sentence of Article 6(3) of the Habitats Directive and occurs following the aforesaid appropriate assessment, allows such a plan or project to be authorised on condition that it will not adversely affect the integrity of the site concerned, subject to the provisions of Article 6(4). | 0 |
5,317 | 45. If that were not the case, the European Union decision-making process, which is not only based on the integrity of the sites as notified by the Member States, but is also characterised by the ecological comparisons between the different sites proposed by the Member States, would run the risk of being distorted and the Commission would no longer be in a position to fulfil its duties in the area concerned, namely, in particular, to draw up the list of selected sites as sites of Community importance in order to form a coherent European ecological network (see Bund Naturschutz in Bayern and Others , paragraphs 41 and 42). | 8 THESE SCHEMES ASSURE FOR THE WORKERS THE BENEFIT OF A LEGAL SCHEME, THE FINANCING OF WHICH WORKERS, EMPLOYERS AND POSSIBLY THE PUBLIC AUTHORITIES CONTRIBUTE IN A MEASURE DETERMINED LESS BY THE EMPLOYMENT RELATIONSHIP BETWEEN THE EMPLOYER AND THE WORKER THAN BY CONSIDERATIONS OF SOCIAL POLICY . | 0 |
5,318 | 25. It must also be observed that the freedom to choose the ways and means of ensuring that a directive is implemented does not affect the obligation imposed on all Member States to which the directive is addressed to adopt all the measures necessary to ensure that the directive concerned is fully effective in accordance with the objective which it pursues (see, in particular, Case C‑268/06 Impact [2008] ECR I‑2483, paragraph 40). | 34. By its first question, the referring court essentially asks whether Article 6 of Regulation No 261/2004 is inconsistent with Articles 19, 22 and 29 of the Montreal Convention. | 0 |
5,319 | 59
As regards the requirements to be met during the proceedings, it must be borne in mind that all the provisions of Regulation No 44/2001 express the intention to ensure that, within the scope of the objectives of that regulation, proceedings leading to the delivery of judicial decisions take place in such a way that the rights of the defence are observed (see, to that effect, G, C‑292/10, EU:C:2012:142, paragraph 47, and A, C‑112/13, EU:C:2014:2195, paragraph 51 and the case-law cited). | 65. En vertu de l’article 4, paragraphe 2, de la directive «concurrence», de l’article 7, paragraphe 3, de la directive «autorisation» et de l’article 8, paragraphe 1, de la directive-cadre, les droits d’utilisation des radiofréquences doivent être attribués sur la base de critères objectifs, transparents, non discriminatoires et proportionnés. Cette dernière condition implique que ces critères soient propres à garantir la réalisation de l’objectif qu’ils poursuivent et n’aillent pas au-delà de ce qui est nécessaire pour qu’il soit atteint. | 0 |
5,320 | 49
Consequently, the answer to the questions referred is that the second sentence of Article 49(1) of Regulation No 601/2012 and point 10(B) of Annex IV to that regulation are invalid in so far as they systematically include the CO2 transferred to another installation for the production of PCC in the emissions of the lime combustion installation, regardless of whether or not that CO2 is released into the atmosphere. | 31. It follows that the applicability of the private investor test to a public intervention depends, not on the way in which the advantage was conferred, but on the classification of the intervention as a decision adopted by a shareholder of the undertaking in question. | 0 |
5,321 | 99. In addition, the Court notes that, under the second subparagraph of Article 256(1) TFEU and the first paragraph of Article 58 of the Statute of the Court of Justice of the European Union, an appeal lies on a point of law only. The General Court thus has exclusive jurisdiction to find and appraise the relevant facts and to assess the evidence. The appraisal of those facts and the assessment of that evidence thus does not, save where they distort the evidence, constitute a point of law which is subject, as such, to review by the Court of Justice on appeal (see, inter alia, Case C‑214/05 P Rossi v OHIM [2006] ECR I‑7057, paragraph 26; Case C‑16/06 P Les Éditions Albert René v OHIM [2008] ECR I‑10053, paragraph 68; and Case C‑254/09 P Calvin Klein Trademark Trust v OHIM [2010] ECR I‑7989, paragraph 49). | 39 In those circumstances, the provision must not be interpreted strictly and cannot, failing any clear indication to that effect, be construed as requiring the Turkish migrant worker still to be employed in the host Member State at the time when his child wishes to gain access to the employment market there. | 0 |
5,322 | 22. The distinctive character of the sign must be assessed in concreto by reference to, first, the goods or services in question and, second, the perception of the relevant public, namely the average consumer of the category of goods or services in question, who is reasonably well informed and reasonably observant and circumspect (see, in particular, Linde and Others , C‑53/01 to C‑55/01, EU:C:2003:206, paragraph 41; Koninklijke KPN Nederland , C‑363/99, EU:C:2004:86, paragraph 34; and OHIM v BORCO-Marken-Import Matthiesen , EU:C:2010:508, paragraphs 32 and 35). | 45. Admittedly, by encouraging taxpayers, with the prospect of a tax deduction for gifts made to bodies recognised as charitable in support of their activities, a Member State encourages such bodies to develop charitable activities for which, usually, it would or could take responsibility itself. It is conceivable, therefore, that national legislation providing for a deduction for tax purposes of gifts for the benefit of charitable bodies could encourage such bodies to substitute themselves for the public authorities in assuming certain responsibilities, and that such assumption could lead to a reduction of the expenses of the Member State concerned capable of compensating, at least partly, for its decreased tax revenues resulting from the right to deduct gifts. | 0 |
5,323 | 19. In Davidoff (paragraphs 24 and 25), the Court observed in support of its interpretation that, in the light of the overall scheme and objectives of the system of which Article 5(2) of the Directive is part, that article cannot be given an interpretation which would lead to marks with a reputation having less protection where a sign is used for identical or similar goods or services than where a sign is used for non-similar goods or services. It went on to hold, in other words, that where the sign is used for identical or similar goods or services, a mark with a reputation must enjoy protection which is at least as extensive as where a sign is used for non-similar goods or services (Davidoff , paragraph 26). | 23 Nor does it appear to be contrary to Community law to make the regularization of the situation of the goods conditional upon the payment of such a penalizing levy. Such a requirement is merely a safeguard measure intended to ensure the actual payment of the corresponding levy. | 0 |
5,324 | 111. The Court of Justice has already had occasion to hold that the decision not to raise objections under Article 88(3) EC, which is taken within a short period of time, must simply set out the reasons for which the Commission takes the view that it is not faced with serious difficulties in assessing the compatibility of the aid at issue with the common market, and that even a succinct statement of reasons for that decision must be regarded as sufficient for the purpose of satisfying the requirement to state adequate reasons laid down in Article 253 TFEU if it nevertheless discloses in a clear and unequivocal fashion the reasons for which the Commission considered that it was not faced with serious difficulties, the question of whether the reasoning is well founded being a separate matter (see Case C‑333/07 Régie Networks [2008] ECR I‑10807, paragraphs 65, 70 and 71). | 50
It should be recalled, in that connection, that Article 1(3) of Directive 92/13 provides that Member States must ensure that review procedures are available, under detailed rules which they themselves may establish, at least to any person having or having had an interest in obtaining a particular contract who has been or risks being harmed by an alleged infringement. | 0 |
5,325 | 53 As regards application of the Agreement establishing the WTO and the agreements and memorandums annexed to it (the WTO agreements) within the Community legal order, it follows from the judgment in Case C-149/96 Portugal v Council [1999] ECR I-8395, paragraphs 42 to 47, that, having regard to their nature and structure, the WTO agreements are not in principle among the rules in the light of which the Court is to review the legality of measures adopted by the Community institutions. | 37 That provision makes waiver of post-clearance recovery by the national authorities subject to three cumulative conditions. Provided that those three conditions are fulfilled, the person liable is entitled to waiver of post-clearance recovery (see, in particular, Case C-250/91 Hewlett Packard France [1993] ECR I-1819, paragraph 12; Joined Cases C-153/94 and C-204/94 Faroe Seafood and Others [1996] ECR I-2465, paragraph 84, and Case C-15/99 Sommer [2000] ECR I-8989, paragraph 35). | 0 |
5,326 | 78
According to the Court’s case-law, a regulation providing for restrictive measures must be interpreted in the light not only of the decision adopted in the framework of the Common Foreign and Security Policy referred to in Article 215(2) TFEU, but also of the historical context in which the provisions were adopted by the European Union, that regulation being one such provision (see, to that effect, judgment in Council v Manufacturing Support & Procurement Kala Naft, C‑348/12 P, EU:C:2013:776, paragraph 75, and order in Georgias and Others v Council and Commission, C‑545/14 P, EU:C:2015:791, point 33). The same applies to a decision adopted in the area of the common foreign and security policy, which must be interpreted taking into account the context in which it is adopted. | 62 In view of all the foregoing considerations, the answer to the second of those questions as rephrased in paragraph 19 of this judgment must be that a Turkish national who has been lawfully employed in a Member State for an uninterrupted period of more than one year as a specialist chef by the same employer is duly registered as belonging to the labour force of that Member State and is legally employed within the meaning of Article 6(1) of Decision No 1/80. A Turkish national in that situation may accordingly seek the renewal of his permit to reside in the host Member State notwithstanding the fact that he was advised when the work and residence permits were granted that they were for a maximum of three years and restricted to specific work, in this case as a specialist chef, for a specific employer.
The first question | 0 |
5,327 | 59. Finally, in so far as concerns Case 110/79 Coonan [1980] ECR 1445, paragraph 13 and Case 70/80 Vigier [1981] ECR 229, paragraphs 19 and 20, also relied on at the hearing, although it is true that the Court held in those judgments that, where national legislation makes affiliation to a social security scheme conditional on prior affiliation by the person concerned to the national social security scheme, Regulation No 1408/71 does not compel Member States to treat as equivalent insurance periods completed in another Member State and those which must have been completed previously on national territory, suffice it to note that the present case does not concern the affiliation to a social security scheme, since Mrs Dumont de Chassart is affiliated to the Belgium social security scheme for employed persons. | 48. A failure to comply with those requirements at Community level is – just like a failure to comply with them as regards the definition of detailed procedural rules – liable to undermine the principle of effective judicial protection. | 0 |
5,328 | 65. The designation of origin would not receive comparable protection from an obligation imposed on operators established outside the region of production to inform consumers, by means of appropriate labelling, that the grating and packaging has taken place outside that region. Any deterioration in the quality or authenticity of cheese grated and packaged outside the region of production, resulting from the materialisation of the risks associated with grating and packaging, might harm the reputation of all cheese marketed under the designation of origin, including that grated and packaged in the region of production under the control of the group of producers entitled to use the designation (see, to that effect, Belgium v Spain , paragraphs 76 and 77). | 76 Finally, it must be recognised that the measure is necessary for attainment of the objective pursued, in that there are no less restrictive alternative measures capable of attaining it. | 1 |
5,329 | 33. The system of adjustment of deductions is an essential element of the system established by the VAT Directive in that its purpose is to ensure the accuracy of deductions and hence the neutrality of the tax burden (Case C-184/04 Uudenkaupungin kaupunki [2006] ECR I‑3039, paragraph 26). | 81. In an appeal, the jurisdiction of the Court of Justice is in principle confined to a review of the findings of law on the pleas argued at first instance (see, inter alia, judgment in Sison v Council , C‑266/05 P, EU:C:2007:75, paragraph 95 and the case-law cited). | 0 |
5,330 | 71. With regard to the second limb of the second question, according to the Court's case-law, the various grounds for refusing registration set out in Article 3 of the Directive must be interpreted in the light of the public interest underlying each of them (see, to that effect, Windsurfing Chiemsee , paragraphs 25 to 27, and Philips , paragraph 77). | 26 As regards, more particularly, signs or indications which may serve to designate the geographical origin of the categories of goods in relation to which registration of the mark is applied for, especially geographical names, it is in the public interest that they remain available, not least because they may be an indication of the quality and other characteristics of the categories of goods concerned, and may also, in various ways, influence consumer tastes by, for instance, associating the goods with a place that may give rise to a favourable response. | 1 |
5,331 | 58. It is to be noted, moreover, that, according to settled case-law, the principle of effective judicial protection is a general principle of Union law stemming from the constitutional traditions common to the Member States, which has been enshrined in Articles 6 and 13 of the European Convention for the Protection of Human Rights and Fundamental Freedoms, signed in Rome on 4 November 1950, and which has also been reaffirmed by Article 47 of the Charter of fundamental rights of the European Union, and that, under the principle of cooperation laid down in Article 10 EC, it is for the Member States to ensure judicial protection of an individual’s rights under Union law (Case C‑432/05 Unibet [2007] ECR I‑2271, paragraphs 37 and 38 and case-law cited). | 28. En particulier, pour qu’un recours en annulation d’un acte, présenté par une personne physique ou morale, soit recevable, il faut que la partie requérante justifie de façon pertinente l’intérêt que présente pour elle l’annulation de cet acte (voir, en ce sens, arrêt De Gezamenlijke Steenkolenmijnen in Limburg/Haute Autorité, 30-59, EU:C:1961:2, p. 35). | 0 |
5,332 | 47. Next, it must be stated that, according to a general principle of interpretation, a Community act must be interpreted, as far as possible, in such a way as not to affect its validity (see, to that effect, Case C‑403/99 Italy v Commission [2001] ECR I‑6883, paragraph 37). Likewise, where a provision of Community law is open to several interpretations, preference must be given to that interpretation which ensures that the provision retains its effectiveness (see, inter alia, Case 187/87 Land de Sarre and Others [1988] ECR 5013, paragraph 19, and Case C‑434/97 Commission v France [2000] ECR I‑1129, paragraph 21). | 59. It is, however, clear from settled case-law that where the decision affects a group of persons who were identified or identifiable when that measure was adopted by reason of criteria specific to the members of the group, those persons might be individually concerned by that measure inasmuch as they form part of a limited class of traders and that that can be the case particularly when the decision alters rights acquired by the individual prior to its adoption (see, to that effect, Case C‑125/06 P Commission v Infront WM [2008] ECR I‑1451, paragraphs 71 and 72 and the case-law cited). | 0 |
5,333 | 42 According to the Court' s case-law, in order to establish whether a provision of Community law complies with the principle of proportionality, it must be ascertained whether the means which it employs are suitable for the purpose of achieving the desired objective and whether they do not go beyond what is necessary to achieve it (see, for example, the judgment in Joined Cases 279/84, 280/84, 285/84 and 286/84 Walter Rau Lebensmittelwerke and Others v Commission [1987] ECR 1069, paragraph 34). | 46 Although the occurrence of those two events referred to in Article 2(1) of the Directive is a condition precedent for the guarantee provided for in the Directive to come into play, nevertheless it cannot serve to identify the outstanding claims which are subject to the guarantee. That question is governed by Articles 3 and 4 of the Directive, which necessarily refer to a single date prior to which the reference periods specified in those articles must run. | 0 |
5,334 | 75. As regards, first, the alleged need to ensure a balanced allocation of the power to tax, it must be recalled that such a justification may be accepted, in particular, where the national tax system is designed to prevent conduct capable of jeopardising the right of a Member State to exercise its powers of taxation in relation to activities carried on in its territory (see Case C-347/04 Rewe Zentralfinanz [2007] ECR I-2647, paragraph 42; Case C-231/05 Oy AA [2007] ECR I-6373, paragraph 54; Amurta , paragraph 58; Case C-303/07 Aberdeen Property Fininvest Alpha [2009] ECR I-5145, paragraph 66, and Case C-284/09 Commission v Germany , paragraph 77). | 66. As regards, next, the argument concerning the balanced apportionment of the power to tax, it should be recalled that such a justification may be accepted, in particular, where the system in question is designed to prevent conduct capable of jeopardising the right of a Member State to exercise its tax jurisdiction in relation to activities carried out on in its territory (see Case C‑347/04 Rewe Zentralfinanz [2007] ECR I‑2647, paragraph 42; Oy AA , paragraph 54; and Amurta , paragraph 58). | 1 |
5,335 | 40 In this connection, it should be noted that Article 11A(1)(a) of the Sixth Directive states that the taxable amount for VAT consists, in respect of most services, of everything which constitutes the consideration for the service. It has consistently been held that the consideration must be interpreted as what is actually received, not as a value estimated according to objective criteria (see Case 230/87 Naturally Yours Cosmetics v Commissioners of Customs and Excise [1988] ECR 6365, paragraph 16). | 69. Par ailleurs, dans la mesure où les dispositions litigieuses du code visent, au moins en partie, la protection des employées dans leur qualité de parent, il convient de rappeler, d’une part, qu’il s’agit d’une qualité que peuvent avoir tout à la fois les travailleurs masculins et les travailleurs féminins et, d’autre part, que les situations d’un travailleur masculin et d’un travailleur féminin peuvent être comparables en ce qui concerne l’éducation des enfants (voir arrêts du 25 octobre 1988, Commission/France, 312/86, Rec. p. 6315, point 14, et Griesmar, précité, point 56). | 0 |
5,336 | 75. However, since they derogate from the principle of the widest possible public access to documents, those exceptions must be interpreted and applied strictly ( Sison v Council , paragraph 63; Sweden and Turco v Council , paragraph 36; Sweden and Others v API and Commission , paragraph 73). | 35 Consequently, it must be held that, by precluding by regulation or administrative practice on the grounds of their nationality employed or self-employed workers from other Member States and the members of their families from being attributed large-family status for the purpose of the award of special benefits for such families and from being awarded family allowances, the Hellenic Republic has failed to fulfil its obligations under Articles 48 and 52 of the EC Treaty, Article 7 of Regulation No 1612/68, Article 7 of Regulation No 1251/70, Article 7 of Directive 75/34 and Article 3 of Regulation No 1408/71. | 0 |
5,337 | 48
The renewal of fixed-term employment contracts or relationships in order to cover needs which, in fact, are not temporary in nature but, on the contrary, fixed and permanent is not justified for the purposes of clause 5(1)(a) of the framework agreement, in so far as such use of fixed-term employment contracts or relationships conflicts directly with the premise on which the framework agreement is founded, namely that employment contracts of indefinite duration are the general form of employment relationship, even though fixed-term employment contracts are a feature of employment in certain sectors or in respect of certain occupations and activities (see, to that effect, judgments of 26 January 2012, Kücük, C‑586/10, EU:C:2012:39, paragraphs 36 and 37, and of 26 November 2014, Mascolo and Others, C‑22/13, C‑61/13, C‑63/13 and C‑418/13, EU:C:2014:2401, paragraph 100). | 35 Consequently, it must be held that, by precluding by regulation or administrative practice on the grounds of their nationality employed or self-employed workers from other Member States and the members of their families from being attributed large-family status for the purpose of the award of special benefits for such families and from being awarded family allowances, the Hellenic Republic has failed to fulfil its obligations under Articles 48 and 52 of the EC Treaty, Article 7 of Regulation No 1612/68, Article 7 of Regulation No 1251/70, Article 7 of Directive 75/34 and Article 3 of Regulation No 1408/71. | 0 |
5,338 | 91. Furthermore, the term ‘aid’, within the meaning of Article 4(c) CS, necessarily implies advantages granted directly or indirectly through State funds or constituting an additional charge for the State or for bodies designated or established for that purpose (see, in particular, Case 82/77 Van Tiggele [1978] ECR 25, paragraphs 23 to 25; Joined Cases C-72/91 and C-73/91 Sloman Neptun [1993] ECR I-887, paragraphs 19 and 21; Joined Cases C-52/97 to C-54/97 Viscido and Others [1998] ECR I-2629, paragraph 13; Ecotrade , paragraph 35; and Case C-5/01 Belgium v Commission , paragraph 33). | 31
It should be recalled, in that context, that the Court has repeatedly held that EU law cannot be relied on by individuals for abusive or fraudulent ends (judgment of 18 December 2014, Schoenimport Italmoda Mariano Previti and Others, C‑131/13, C‑163/13 and C‑164/13, EU:C:2014:2455, paragraph 43). | 0 |
5,339 | null | 43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC. | 0 |
5,340 | 96 The error to which the applicant points is simply a drafting error, as is apparent from a comparison between the wording used in paragraph 203 and that employed in paragraph 195, in which the Court of First Instance sets out the questions with which it wishes to deal in the following paragraphs. A reading of paragraph 195 shows that the Court of First Instance links the lack of supporting documents to the deficit of BFR 4 100 000 and not to the transaction by which those two cheques were encashed. In those circumstances, the drafting error cannot be regarded as an error of reasoning which could justify the annulment of the contested judgment on that point (see, to that effect, with regard to regulations, the judgment of the Court of Justice in Case C-27/90 SITPA v ONIFLOHR [1991] ECR I-133, paragraph 13). | 30. It follows that, in the system established by the Regulation for determining the competence of the courts of the Member States, each debtor constituting a distinct legal entity is subject to its own court jurisdiction. | 0 |
5,341 | 26 However, since the Court's judgment in Case 14/83 Von Colson and Kamann v Land Nordrhein Westfalen [1984] ECR 1891, paragraph 26, it is clear from the case-law that the Member States' obligation arising from a directive to achieve the result envisaged by the directive and their duty under Article 5 of the EC Treaty to take all appropriate measures, whether general or particular, to ensure the fulfilment of that obligation, is binding on all the authorities of Member States including, for matters within their jurisdiction, the courts. As follows from the Court's judgments in Case C-106/89 Marleasing v La Comercial Internacional de Alimentación [1990] ECR I-4153, paragraph 8, and Case C-334/92 Wagner Miret [1993] ECR I-6911, paragraph 20, in applying national law, whether the provisions in question were adopted before or after the directive, the national court called upon to interpret it is required to do so, so far as possible, in the light of the wording and the purpose of the directive in order to achieve the result pursued by the latter and thereby comply with the third paragraph of Article 189 of the Treaty. | 86 Undoubtedly, the pursuit of a social objective, the abovementioned manifestations of solidarity and restrictions or controls on investments made by the sectoral pension fund may render the service provided by the fund less competitive than comparable services rendered by insurance companies. Although such constraints do not prevent the activity engaged in by the fund from being regarded as an economic activity, they might justify the exclusive right of such a body to manage a supplementary pension scheme. | 0 |
5,342 | 48. In that regard, the Court has already held that the objective of encouraging student mobility is in the public interest and that it is one of the actions which Article 165 TFEU assigns to the European Union in the context of educational policy, vocational training, youth and sport, and that mobility in education and training is an integral part of freedom of movement for persons and that it is one of the main objectives of the European Union’s action (see Case C‑542/09 Commission v Netherlands [2012] ECR I‑0000, paragraph 71). | 71. It is not disputed that the objective of encouraging student mobility is in the public interest. It suffices, in this respect, to point out that it is one of the actions which Article 165 TFEU assigns to the European Union in the context of educational policy, vocational training, youth and sport. Moreover, it follows from the first recital to the Recommendation of the European Parliament and of the Council of 18 December 2006 on transnational mobility within the Community for education and training purposes: European Quality Charter for Mobility (OJ 2006 L 394, p. 5) that mobility in education and training is an integral part of freedom of movement for persons and that it is one of the main objectives of the European Union’s action. | 1 |
5,343 | 45. The Court has held, with respect to the posting of workers who are nationals of non-member countries by a service provider established in a Member State of the European Union, that national provisions which make the provision of services within national territory by an undertaking established in another Member State subject to the issue of an administrative authorisation constitute a restriction on the freedom to provide services within the meaning of Article 56 TFEU (see judgments in Commission v Germany , C‑244/04, EU:C:2006:49, paragraph 34, and Commission v Austria , EU:C:2006:595, paragraph 40). | 125. À cet égard, il importe de constater que l’application des lignes directrices de 1998 à l’encontre des régimes fiscaux litigieux adoptés en 1993 ne constitue pas une situation acquise antérieurement, mais relève d’une situation en cours qui, bien que née avant l’entrée en vigueur de celles-ci, est régie par lesdites lignes directrices à compter de leur entrée en vigueur, conformément au principe selon lequel les règles nouvelles s’appliquent immédiatement aux situations en cours (voir arrêt du 29 janvier 2002, Pokrzeptowicz-Meyer, C-162/00, Rec. p. I-1049, point 51). | 0 |
5,344 | 31. Lastly, it does not follow from the judgment in TWD Textilwerke Deggendorf (EU:C:1994:90) that the admissibility of a question referred for a preliminary ruling concerning the validity of an EU measure is conditional upon an application having been made for suspension of operation of that measure pursuant to Article 278 TFEU. That judgment does not refer to the enforceability of the EU measure the validity of which is called into question, but is based rather on the risk that the definitive nature of that measure might be circumvented. | 24 That conclusion is not invalidated by the fact that, by harmonizing the conditions in which movements of waste take place, the Regulation affects such movements and thus has a bearing on the functioning of the internal market. | 0 |
5,345 | 138. Since its purpose is thus not to settle the question of ancillary costs, such as the cost of travel and any accommodation other than in the hospital itself, incurred by a patient authorised by the competent institution to go to another Member State to receive there treatment appropriate to his state of health, Article 22 of Regulation No 1408/71 does not make provision for, but also does not prohibit, the reimbursement of such costs. In those circumstances, it is necessary to consider whether an obligation to reimburse such costs might arise under Article 49 EC (see, by analogy, Vanbraekel , paragraph 37). | 21 Therefore, the right conferred upon the trade mark owner to oppose any use of the trade mark which is liable to impair the guarantee of origin so understood forms part of the specific subject-matter of the trade mark right, the protection of which may justify derogation from the fundamental principle of the free movement of goods (Hoffmann-La Roche, paragraph 7; Pfizer, paragraph 9). | 0 |
5,346 | 44 Moreover, it is clear from the case-law of the Court (Haahr Petroleum, cited above, paragraph 53, and Texaco and Olieselskabet Danmark, cited above, paragraph 49) that the solution adopted in Emmott is not applicable to claims for repayment not based on the direct effect of a directive. Even though the Court, in Aprile I, gave a ruling as to the scope of Directive 87/53, it is clear from the documents now before the Court that the incompatibility of the charges at issue with Community law derives not from a failure to implement, or incorrect transposition of, that directive but from infringement of the provisions of the Treaty or of other directly applicable Community instruments. | 49 Since the claims for repayment referred to in the national court's questions are not based on the direct effect of a provision of a directive incorrectly transposed into domestic law, but rather on that of a provision of the Treaty or of a free-trade agreement such as the EEC/Sweden Agreement, the answer to be given to the sixth and seventh questions must be that it is not contrary to Community law for a national limitation period applicable to claims for repayment of duties levied in breach of Article 95 of the Treaty or a provision similar to Article 18 of the EEC/Sweden Agreement to start to run from an earlier point in time than that from which the duties were discontinued. | 1 |
5,347 | 40. It has already been held, with respect to the posting of workers who are nationals of non-Member States by a service provider established in the Community, that national provisions which make the provision of services within national territory by an undertaking established in another Member State subject to the issue of an administrative authorisation constitute a restriction on the freedom to provide services within the meaning of Article 49 EC (see Vander Elst , paragraph 15, and Commission v Luxembourg , paragraph 24). | 12 A company' s assets include all the property which the shareholders have contributed, together with any increase in its value . A company which realizes a profit and adds it to its reserves thereby increases its assets . Conversely, the assets of a company which incurs losses will decline . | 0 |
5,348 | 142. Also, when introducing mechanisms designed to prevent or mitigate distributed profits being liable to a series of charges to tax, it is in principle for Member States to determine the category of taxpayers entitled to benefit from those mechanisms and, for that purpose, to set thresholds based on the shareholdings which taxpayers have in the companies making the distributions ( Test Claimants in the FII Group Litigation , paragraph 67). | 21. La Cour a notamment jugé que la condition selon laquelle un particulier ou une entreprise doit avoir son siège d’exploitation dans l’État membre dans lequel le service est fourni va directement à l’encontre de la libre prestation des services dans la mesure où une telle condition rend impossible la fourniture, dans cet État, de services par un prestataire établi dans un autre État membre (voir arrêts du 9 mars 2000, Commission/Belgique, C‑355/98, Rec. p. I‑1221, point 27, ainsi que Commission/Italie, précité, point 43 et jurisprudence citée). | 0 |
5,349 | 47 As regards, first of all, the judicial annulment of certain plans that had been adopted and the technical difficulties attributable to the remoteness or complex geography of certain departments or regions, suffice it to recall that, according to settled case-law, a Member State may not plead internal circumstances, such as difficulties of implementation which emerge at the stage when a Community measure is put into effect, to justify a failure to comply with obligations and time-limits laid down by Community law (see, inter alia, Commission v Greece, cited above, paragraph 70). | 43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC. | 0 |
5,350 | 16. The Court has consistently held that the distinction between benefits excluded from the scope of Regulation No 1408/71 and those which fall within its scope is based essentially on the constituent elements of each benefit, in particular its purposes and the conditions on which it is granted, and not on whether it is classified as a social security benefit by national legislation (see, inter alia, Case 249/83 Hoeckx [1985] ECR 973, paragraph 11; Case C-111/91 Commission v Luxembourg [1993] ECR I-817, paragraph 28; Case C-66/92 Acciardi [1993] ECR I-4567, paragraph 13; and Case C-57/96 Meints [1997] ECR I-6689, paragraph 23). | 80. À titre liminaire, il convient de rappeler que, selon la Cour européenne des droits de l’homme, le dépassement d’un délai de jugement raisonnable, en tant qu’irrégularité de procédure constitutive de la violation d’un droit fondamental, doit ouvrir à la partie concernée un recours effectif lui offrant un redressement approprié (voir, Cour eur. D. H., arrêt Kudla/Pologne du 26 octobre 2000, Recueil des arrêts et décisions 2000 XI, § 156 et 157). | 0 |
5,351 | 40. In the light of those considerations, the Court concluded that the Edinburgh Decision must be interpreted as defining the seat of the Parliament as the place where 12 ordinary plenary part-sessions must take place on a regular basis, including those during which the Parliament is to exercise the budgetary powers conferred upon it by the Treaty. By the same token, the Court held that additional plenary part-sessions cannot be scheduled for any other place of work unless the Parliament holds the 12 ordinary plenary part-sessions in Strasbourg, where it has its seat (see the judgment in France v Parliament , paragraph 29). | 86. It should be recalled that, in each case, it is for the Court to determine, in the light of the circumstances of the case before it and according to the degree of persuasion and deterrence which appears to it to be required, the financial penalties appropriate, in particular, for preventing the recurrence of similar infringements of EU law (see, to that effect, judgment in Commission v Spain , EU:C:2014:316, paragraph 58 and case-law cited).
The penalty payment | 0 |
5,352 | 40. In accordance with Article 12 of Directive 92/85, Member States are also required to introduce into their national legal systems such measures as are necessary to enable all workers who consider themselves wronged by failure to comply with the obligations arising from that directive, including those arising from Article 10 of the directive, to pursue their claims by judicial process. Article 10(3) of that directive specifically states that Member States must take the necessary measures to protect pregnant workers or those who have recently given birth or are breastfeeding from the consequences of dismissal which is unlawful by virtue of paragraph 1 of that article (see Case C‑460/06 Paquay [2007] ECR I‑8511, paragraph 47). | 102. Cela étant, force est de constater que la durée de la procédure devant le Tribunal, qui s’est élevée à près de 5 ans et 9 mois, ne peut être justifiée par aucune des circonstances propres à l’affaire ayant donné lieu au présent litige. | 0 |
5,353 | 43. The Court has already held that the Explanatory Notes to the CN and those to the HS are, for their part, an important aid for interpreting the scope of the various tariff headings but do not have legally binding force. The wording of those notes must therefore be consistent with the provisions of the CN and cannot alter their scope (Case C‑495/03 Intermodal Transports [2005] ECR I‑8151, paragraph 48; Case C‑445/04 Possehl Erzkontor [2005] ECR I‑10721, paragraph 20; and Case C‑500/04 Proxxon [2006] ECR I‑1545, paragraph 22). | 51. Le Tribunal n’a pas, à cet égard, commis d’erreur de droit. Il est vrai qu’il incombe à la Commission de respecter les garanties conférées par l’ordre juridique communautaire dans les procédures administratives, telles que, notamment, l’obligation pour l’institution compétente d’examiner, avec soin et impartialité, tous les éléments pertinents du cas d’espèce, le droit de l’intéressé de faire connaître son point de vue ainsi que celui de voir motiver la décision de façon suffisante (voir arrêt du 21 novembre 1991, Technische Universität München, C-269/90, Rec. p. I-5469, point 14). En revanche, il ne lui incombe pas, dans le cadre d’une plainte concernant le non-respect du droit communautaire par un État membre, d’informer les plaignants de tout développement purement interne du dossier ouvert à la suite de leur plainte. Ainsi, s’agissant d’un changement d’avis interne sur le bien-fondé d’une plainte, la Commission n’était pas tenue d’en informer les plaignants. | 0 |
5,354 | 27
As regards the jurisdiction of the Austrian courts to entertain Austro-Mechana’s claim for payment of the remuneration provided for under Paragraph 42b of the UrhG, it must be recalled that it is only by way of derogation from that fundamental principle laid down in Article 2(1) of Regulation No 44/2001, attributing jurisdiction to the courts of the defendant’s domicile, that Section 2 of Chapter II thereof makes provision for certain special jurisdictional rules, such as that laid down in Article 5(3) of that regulation (see judgments of 16 May 2013 in Melzer, C‑228/11, EU:C:2013:305, paragraph 23; 3 October 2013 in Pinckney, C‑170/12, EU:C:2013:635, paragraph 24; 5 June 2014 in Coty Germany, C‑360/12, EU:C:2014:1318, paragraph 44; and 22 January 2015 in Hejduk, C‑441/13, EU:C:2015:28, paragraph 17). | 77. Par ailleurs, le gouvernement estonien estime que la réglementation fiscale belge en cause au principal a pour objectif d’éviter que la situation personnelle et familiale du contribuable ne soit simultanément prise en compte dans deux États membres et n’aboutisse, par conséquent, à l’octroi indu d’un double avantage. Il fait valoir, dans cette optique, que la Cour a admis la possibilité pour les États membres de faire obstacle à la double déduction des pertes et renvoie, à cet égard, au point 47 de l’arrêt Marks & Spencer, précité. | 0 |
5,355 | 44. A distinction must therefore be made between different treatment permitted under Article 58(1)(a) EC and arbitrary discrimination prohibited under Article 58(3) EC. It is apparent from settled case-law that, in order for national tax rules such as those at issue in the main proceedings – which, for the purposes of calculating inheritance tax, distinguish as to the amount of the tax-free allowance in respect of immovable property located in the Member State concerned according to whether the deceased or the heir resides in that State or whether they both reside in another Member State – to be regarded as compatible with the Treaty provisions on the free movement of capital, the difference in treatment must concern situations which are not objectively comparable or justifiable by overriding reasons in the public interest. In order to be justified, moreover, the difference in treatment must not go beyond what is necessary in order to attain the objective of the legislation in question (see Case C-319/02 Manninen [2004] ECR I-7477, paragraph 29; Eckelkamp and Others , paragraphs 58 and 59; Arens-Sikken , paragraphs 52 and 53; and Mattner , paragraph 34).
The comparability of the situations at issue | 129. En outre, ce taux étant dès lors favorable à Gosselin, le Tribunal était fondé en droit à considérer, au point 132 de l’arrêt attaqué, que «lorsque la Commission se contente d’appliquer un taux égal ou presque égal au taux minimal prévu pour les restrictions les plus graves, il n’est pas nécessaire de prendre en compte des éléments ou des circonstances additionnels». En effet, d’une part, cette formule, a priori erronée en ce qu’il est indiqué qu’il n’est pas nécessaire de prendre en compte des éléments ou des circonstances additionnels, ne reflète pas la réalité de l’analyse effectuée par le Tribunal telle qu’elle ressort d’une lecture d’ensemble de l’arrêt attaqué, laquelle démontre qu’il a bien vérifié que la Commission avait, aux fins du calcul de l’amende infligée à Gosselin, tenu compte de l’ensemble des circonstances pertinentes caractérisant le comportement individuel de cette dernière, ainsi que la Cour l’a déjà constaté aux points 103 et 119 du présent arrêt. | 0 |
5,356 | 40. That conclusion cannot be called into question by the argument of the United Kingdom Government that the parent company could have attained the objective pursued by creating a branch in Finland rather than a subsidiary. The second sentence of the first paragraph of Article 43 EC expressly leaves traders free to choose the appropriate legal form in which to pursue their activities in another Member State and that freedom of choice must not be limited by discriminatory tax provisions ( Commission v France , paragraph 22, and Case C‑253/03 CLT-UFA [2006] ECR I‑1831, paragraph 14). | 67. In principle, it is for the national court to determine whether Mr Rosado Santana, when he was working as an interim civil servant, was in a situation comparable to that of career civil servants who, in the context of the selection procedure at issue, have shown that they have 10 years’ seniority accrued in the categories of civil servants belonging to group D. | 0 |
5,357 | 39. Such a measure could be allowed only as a derogation expressly provided for by Article 46(1) EC or if it pursued a legitimate aim compatible with the Treaty and was justified by overriding reasons in the public interest. But even if that were so, its application would still have to be such as to ensure attainment of the aim in question and not go beyond what is necessary for that purpose (see, by analogy, Commission v Denmark , paragraph 53, and the decisions cited there).
Concerning the justification of the restriction on the free movement of persons | 67. La Cour a également jugé qu’un État membre qui, lors de l’exécution d’une décision de la Commission en matière d’aides d’État, rencontre des difficultés imprévues et imprévisibles ou prend conscience de conséquences non envisagées par la Commission doit soumettre ces problèmes à l’appréciation de cette dernière en proposant des modifications appropriées de la décision en cause. Dans un tel cas, l’État membre et la Commission doivent, en vertu de la règle imposant aux États membres et aux institutions de l’Union européenne des devoirs réciproques de coopération loyale, qui inspire, notamment, l’article 4, paragraphe 3, TUE, collaborer de bonne foi en vue de surmonter les difficultés dans le plein respect des dispositions du traité et, notamment, de celles relatives aux aides (arrêt Commission/Italie, EU:C:2013:832, point 38 et jurisprudence citée). | 0 |
5,358 | 52. Contrary to ProRail’s assertions, neither is that interpretation called into question by the finding of the Court in paragraph 23 of Case C-104/03 St. Paul Dairy [2005] ECR I-3481, that an application to hear a witness in circumstances such as those which gave rise to that case could be used as a means of sidestepping the rules in Regulation No 1206/2001 governing, on the basis of the same guarantees and with the same effects for all individuals, the transmission and handling of applications made by a court of a Member State and seeking to have an inquiry carried out in another Member State. | 26 However, that reading of the wording of Article 3(4) and (5) is not supported in any way by the objectives pursued by the price regime laid down in that provision. | 0 |
5,359 | 44. According to settled case-law, whenever the provisions of a directive appear, so far as their subject-matter is concerned, to be unconditional and sufficiently precise, they may be relied on before the national courts by individuals against the State where the latter has failed to implement the directive in domestic law by the end of the period prescribed or where it has failed to implement the directive correctly (see, in particular, Case 8/81 Becker [1982] ECR 53, paragraph 25; Joined Cases C‑246/94 to C‑249/94 Cooperativa Agricola Zootecnica S. Antonio and Others [1996] ECR I‑4373, paragraph 17; and Case C‑226/07 Flughafen Köln/Bonn [2008] ECR I‑5999, paragraph 23 and the case-law cited). | 38. In the light of those considerations, the coefficient designed to take account of the seriousness of the infringement should be set at 8, which appropriately reflects the particular nature of the infringement in question. | 0 |
5,360 | 70. Inasmuch as a citizen of the Union must be granted in all Member States the same treatment in law as that accorded to nationals of those Member States who find themselves in the same situation, it would be incompatible with the right to freedom of movement were a citizen to receive in the Member State of which he is a national treatment less favourable than he would enjoy if he had not availed himself of the opportunities offered by the Treaty in relation to freedom of movement (Case C-224/98 D’Hoop [2002] ECR I-6191, paragraph 30, and Schwarz and Gootjes-Schwarz , paragraph 88). | 41 In AKZO this Court did indeed sanction the existence of two different methods of analysis for determining whether an undertaking has practised predatory pricing. First, prices below average variable costs must always be considered abusive. In such a case, there is no conceivable economic purpose other than the elimination of a competitor, since each item produced and sold entails a loss for the undertaking. Secondly, prices below average total costs but above average variable costs are only to be considered abusive if an intention to eliminate can be shown. | 0 |
5,361 | 18 Furthermore, some of the derogations provided for by the Treaty concern only the rules relating to the free movement of goods, persons and services, and not the social provisions of the Treaty, of which the principle of equal treatment for men and women relied on by Tanja Kreil forms part. In accordance with settled case-law, this principle is of general application and the Directive applies to employment in the public service (Case 248/83 Commission v Germany [1985] ECR 1459, paragraph 16, Case C-1/95 Gerster v Freistaat Bayern [1997] ECR I-5253, paragraph 18, and Sirdar, cited above, paragraph 18). | 79. Il y a lieu de relever à cet égard que, certes, ainsi que le soutient Ferriere, la phrase figurant au point 3.2.1 de l’encadrement de 1994, aux termes de laquelle, «[a]insi, dans le cas d’investissements nouveaux ou de remplacement, le coût des investissements de base simplement destinés à créer ou à remplacer des capacités de production, sans améliorer la situation du point de vue de l’environnement, ne peuvent pas être pris en considération», n’a pas été reprise dans l’encadrement de 2001. | 0 |
5,362 | 17 As the Court has also consistently held (see, inter alia, the judgment in Monteil and Samanni, cited above, paragraph 23), a product is "presented for treating or preventing disease" within the meaning of Directive 65/65 in particular when it is expressly "indicated" or "recommended" as such, possibly by means of labels, leaflets or oral representation. | 30 Article 11(2) of Regulation No 2241/87 imposes the same requirement on the Member States. | 0 |
5,363 | 55. Étant donné qu’il revient aux États membres de déterminer les mesures à prendre afin de remédier à un manquement, ce n’est que lorsque la Commission entend faire du défaut d’adoption d’une mesure particulière l’objet de son recours en manquement qu’elle doit indiquer de manière spécifique quelle est cette mesure dans l’avis motivé (voir, en ce sens, arrêt Commission/Grèce, C‑394/02, EU:C:2005:336, point 23 et jurisprudence citée). | 43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC. | 0 |
5,364 | 64 In that regard, it should be borne in mind that, pursuant to Article 225 EC and the first paragraph of Article 51 of the EC Statute of the Court of Justice, an appeal may rely only on grounds relating to the infringement of rules of law, to the exclusion of any appraisal of the facts. The appraisal by the Court of First Instance of the evidence put before it does not constitute, save where the clear sense of that evidence has been distorted, a point of law which is subject, as such, to review by the Court of Justice (see, inter alia, Case C-53/92 P Hilti v Commission [1994] ECR I-667, paragraphs 10 and 42). | 35 Consequently, it must be held that, by precluding by regulation or administrative practice on the grounds of their nationality employed or self-employed workers from other Member States and the members of their families from being attributed large-family status for the purpose of the award of special benefits for such families and from being awarded family allowances, the Hellenic Republic has failed to fulfil its obligations under Articles 48 and 52 of the EC Treaty, Article 7 of Regulation No 1612/68, Article 7 of Regulation No 1251/70, Article 7 of Directive 75/34 and Article 3 of Regulation No 1408/71. | 0 |
5,365 | 27 The Court has already pointed out, with regard to provisions similar to those at issue in the main proceedings, that, although the imposition of a countervailing charge was not expressly contemplated by those provisions, it cannot be concluded that such a measure was precluded. On the contrary, since those provisions authorized total or partial suspension of imports, it was to be inferred that the Commission was authorized to introduce a less rigid scheme, namely a minimum price with a countervailing charge. Since the Commission was entitled to take protective measures leading to a complete suspension of imports from non-member countries, it was entitled a fortiori to adopt less restrictive measures (see Joined Cases 41/70 to 44/70 International Fruit Company and Others v Commission [1971] ECR 411, paragraph 65, with regard to the rules applicable to the common organization of the markets in fruit and vegetables prior to the adoption of Regulation No 1035/72; Case 345/82 Wuensche Handelsgesellschaft v Germany [1984] ECR 1995, paragraph 23; Case 77/86 National Dried Fruit Trade Association [1988] ECR 757, paragraph 26, and Case 291/86 Central-Import Muenster v Hauptzollamt Muenster [1988] ECR 3679, paragraph 39 regarding the rules then in force on the common organization of the market in products processed from fruit and vegetables).
The proportionality of the protective measures | 18 THE FIXING , AS REGARDS FISCAL PROCEEDINGS , OF SUCH A PERIOD IS IN FACT AN APPLICATION OF A FUNDAMENTAL PRINCIPLE OF LEGAL CERTAINTY WHICH PROTECTS BOTH THE AUTHORITY CONCERNED AND THE PARTY FROM WHOM PAYMENT IS CLAIMED .
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5,366 | 39. If an activity involving acts falling within the prerogatives of the public authority is entrusted to an independent third party or is carried out by bodies which are not part of the public service, in the form of an independent economic activity, the exclusion from VAT provided for by Article 4(5), first subparagraph, of the Sixth Directive is not applicable (see, to that effect, Case 235/85 Commission v Netherlands , paragraph 22, and Ayuntamiento de Sevilla , paragraph 20). | 34. In this case, having regard to the provisions of Regulation No 1515/2001 and to the DSB’s recommendations, the Council first of all adopted Regulation No 1644/2001 on 7 August 2001. Next, on 28 January 2002, it adopted Regulation No 160/2002, and finally, on 22 April 2002, Regulation No 696/2002 confirming the definitive anti-dumping duty imposed by Regulation No 2398/97, as amended and suspended by Regulation No 1644/2001. | 0 |
5,367 | 45. Furthermore, as the Commission observes, where, in support of a restriction, a Member State invokes grounds external to the field harmonised by Directive 1999/5, it may refer to Article 30 EC. In such a case, the Member State may invoke only one of the public-interest reasons laid down in Article 30 EC or one of the overriding requirements referred to in the judgments of the Court (see, in particular, Case 120/78 Rewe-Zentral (‘ Cassis de Dijon ’) [1979] ECR 649, paragraph 8). In either case, the national provision must be appropriate for securing the attainment of that objective and must not go beyond what is necessary in order to attain it (see Radiosistemi , paragraph 42, and ATRAL , paragraph 64). | 8IN THE ABSENCE OF COMMON RULES RELATING TO THE PRODUCTION AND MARKETING OF ALCOHOL - A PROPOSAL FOR A REGULATION SUBMITTED TO THE COUNCIL BY THE COMMISSION ON 7 DECEMBER 1976 ( OFFICIAL JOURNAL C 309 , P . 2 ) NOT YET HAVING RECEIVED THE COUNCIL ' S APPROVAL - IT IS FOR THE MEMBER STATES TO REGULATE ALL MATTERS RELATING TO THE PRODUCTION AND MARKETING OF ALCOHOL AND ALCOHOLIC BEVERAGES ON THEIR OWN TERRITORY .
OBSTACLES TO MOVEMENT WITHIN THE COMMUNITY RESULTING FROM DISPARITIES BETWEEN THE NATIONAL LAWS RELATING TO THE MARKETING OF THE PRODUCTS IN QUESTION MUST BE ACCEPTED IN SO FAR AS THOSE PROVISIONS MAY BE RECOGNIZED AS BEING NECESSARY IN ORDER TO SATISFY MANDATORY REQUIREMENTS RELATING IN PARTICULAR TO THE EFFECTIVENESS OF FISCAL SUPERVISION , THE PROTECTION OF PUBLIC HEALTH , THE FAIRNESS OF COMMERCIAL TRANSACTIONS AND THE DEFENCE OF THE CONSUMER .
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5,368 | 34. As regards the question whether national legislation falls within the scope of one or other of the freedoms of movement, it is clear from what is now well established case-law that the purpose of the legislation concerned must be taken into consideration (see, to this effect, Case C‑196/04 Cadbury Schweppes and Cadbury Schweppes Overseas [2006] ECR I‑7995, paragraphs 31 to 33; Case C‑452/04 Fidium Finanz [2006] ECR I‑9521, paragraphs 34 and 44 to 49; Case C‑374/04 Test Claimants in Class IV of the ACT Group Litigation [2006] ECR I‑11673, paragraphs 37 and 38; Test Claimants in the FII Group Litigation , paragraph 36; and Case C‑524/04 Test Claimants in the Thin Cap Group Litigation [2007] ECR I‑2107, paragraphs 26 to 34). | 32. Moreover, the order for reference shows that the cases selected as test cases in the proceedings before the national court involve United Kingdom-resident subsidiaries which are at least 75% owned, directly or indirectly, by a non-resident parent company or by another non‑resident company which is also at least 75% owned, directly or indirectly, by that parent company. | 1 |
5,369 | 33 The Court has consistently held that traders cannot claim a legitimate expectation that an existing situation capable of being altered by the Community institutions in the exercise of their discretionary power will be maintained, and that that applies particularly in an area such as the common organization of the markets whose purpose involves constant adjustments to meet changes in the economic situation (see, in particular, Case C-350/88 Delacre and Others v Commission [1990] ECR I-395, paragraph 33). | 43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC. | 0 |
5,370 | 59. Only in altogether exceptional cases may the Court, in application of the general principle of legal certainty inherent in the legal order of the European Union, be moved to restrict for any person concerned the opportunity of relying on a provision which it has interpreted with a view to calling into question legal relationships established in good faith. Two essential criteria must be fulfilled before such a limitation can be imposed, namely that those concerned have acted in good faith and that there is a risk of serious difficulties (see, inter alia, Skov and Bilka , paragraph 51; Brzeziński , paragraph 56; Case C‑2/09 Kalinchev [2010] ECR I‑4939, paragraph 50; and Case C‑263/11 Rēdlihs [2012] ECR I‑0000, paragraph 59). | 23 The aim of Article 14 is to ensure that the consumer is given easy access to the compulsory particulars specified in the Directive. | 0 |
5,371 | 43 That definition of the term `onset of the employer's insolvency' cannot, however, preclude the option available to the Member States, acknowledged in Article 9 of the Directive, of applying or introducing provisions that are more favourable to employees, in particular for the purpose of including unpaid remuneration during a period subsequent to the lodging of a request that proceedings to satisfy collectively the claims of creditors be opened (see also the judgment of today's date in Case C-373/95 Maso and Others [1997] ECR I-0000, paragraphs 46 to 52). | 45. Where a third party’s advertisement suggests that there is an economic link between that third party and the proprietor of the trade mark, the conclusion must be that there is an adverse effect on that mark’s function of indicating origin. Similarly, where the advertisement, while not suggesting the existence of an economic link, is vague to such an extent on the origin of the goods or services at issue that reasonably well-informed and reasonably observant internet users are unable to determine, on the basis of the advertising link and the commercial message attached thereto, whether the advertiser is a third party vis-à-vis the proprietor of the trade mark or whether, on the contrary, it is economically linked to that proprietor, the conclusion must be that there is an adverse effect on that function of the trade mark ( Google France and Google , paragraphs 89 and 90, and Portakabin , paragraph 35). | 0 |
5,372 | 44. It is thus clear from the case-law that, whatever the mechanism adopted for preventing or mitigating the imposition of a series of charges to tax or economic double taxation, the freedoms of movement guaranteed by the Treaty preclude a Member State from treating foreign-sourced dividends less favourably than nationally-sourced dividends, unless such a difference in treatment concerns situations which are not objectively comparable or is justified by overriding reasons in the public interest (see, to that effect, Case C‑315/02 Lenz [2004] ECR I‑7063, paragraphs 20 to 49; Case C‑319/02 Manninen [2004] ECR I‑7477, paragraphs 20 to 55; and Test Claimants in the FII Group Litigation , paragraph 46). | 78. In any event, it must be stated that, as MOL contends, in the cases giving rise to those judgments, the Court of Justice addressed the issue of whether or not the beneficiaries of State aid schemes were selected on the basis of objective criteria. Thus, in particular in the judgment in GEMO (C‑126/01, EU:C:2003:622), the Court found that, despite the fact that the beneficiaries of the scheme adopted by national law were defined on the basis of objective and apparently general criteria, the benefits of that law accrued largely to farmers and slaughterhouses. | 0 |
5,373 | 62. Consequently, it must be held that, in so far as it relates to the Treaty provisions on competition, the second question is inadmissible (see, to that effect, Case C‑134/03 Viacom Outdoor [2005] ECR I‑1167, paragraphs 25 to 29). | 28. In the instant case, the Giudice di pace does no more than give some information about the bill-posting service or the service of making available advertising spaces provided by the municipalities and state that those services are fully interchangeable with those provided by private undertakings. However, it is not clear from that information that customers using the public bill-posting service are in fact comparable to those who turn to private undertakings, particularly in respect of whether the content of their advertising campaigns is commercial or not and of the budget they allocate to it. In addition, the order for reference contains no information about the number of operators providing the services in question, or about their respective market shares, even if it would seem that that decision indicates that the geographical area regarded as relevant is limited to the territory of the municipality of Genoa. However, that determination of the geographically relevant market appears unconvincing when in fact the Giudice di pace bases his arguments concerning the effect on intra-Community trade on the fact that the rules introduced by Legislative Decree No 507/93 extend to all Italian municipalities. In any case, the factual matters mentioned in the order for reference appear too incomplete to support the conclusion that the municipality of Genoa holds a dominant position on the relevant market. | 1 |
5,374 | 99. It is for the national court to apply, in principle, national law while taking care to ensure the full effectiveness of European Union law, a task which may lead it to refrain from applying, if need be, a national rule preventing that or to interpret a national rule which has been drawn up with only a purely domestic situation in mind in order to apply it to the cross-border situation at issue (see, in particular, to that effect, Case 106/77 Simmenthal [1978] ECR 629, paragraph 16; Case C‑213/89 Factortame and Others [1990] ECR I‑2433, paragraph 19; Case C‑453/99 Courage and Crehan [2001] ECR I‑6297, paragraph 25; Case C‑253/00 Muñoz and Superior Fruiticola [2002] ECR I‑7289, paragraph 28; and Case C‑443/03 Leffler [2005] ECR I‑9611, paragraph 51). | 46 For the rest, the Commission's action must be dismissed. | 0 |
5,375 | 21. It should be noted at the outset that under the Sixth Directive the scope of VAT is very wide in that Article 2 thereof, which concerns taxable transactions, refers not only to the importation of goods but also to the supply of goods or services effected for consideration within the territory of the country by a taxable person acting as such (see, in particular, Case C‑255/02 Halifax and Others [2006] ECR I‑1609, paragraph 49; Case C‑401/05 VDP Dental Laboratory [2006] ECR I‑12121, paragraph 22; and Case C‑262/08 CopyGene [2010] ECR I‑0000, paragraph 23). | 12 It is necessary that all persons subject to the law in Ireland, like other persons subject to the law within the Community, should know what their rights and duties are if and when a high-speed rail system is created and operated in that Member State. | 0 |
5,376 | 37
As to whether a contract may be classified as a ‘contract for the provision of services’ for the purposes of the second indent of Article 5(1)(b) of the Brussels I Regulation, the Court has already held that the concept of ‘services’ within the meaning of that provision requires at least that the party who provides the services carries out a particular activity in return for remuneration (see, to this effect, judgment of 19 December 2013 in Corman-Collins, C‑9/12, EU:C:2013:860, paragraph 37 and the case-law cited). | 49. In that respect, it is settled case-law that any advantage resulting from the low taxation to which a subsidiary established in a Member State other than the one in which the parent company was incorporated is subject cannot by itself authorise that Member State to offset that advantage by less favourable tax treatment of the parent company (see, to that effect, Case 270/83 Commission v France [1986] ECR 273, paragraph 21; see also, by analogy, Case C-294/97 Eurowings Luftverkehr [1999] ECR I-7447, paragraph 44, and Case C-422/01 Skandia and Ramstedt [2003] ECR I-6817, paragraph 52). The need to prevent the reduction of tax revenue is not one of the grounds listed in Article 46(1) EC or a matter of overriding general interest which would justify a restriction on a freedom introduced by the Treaty (see, to that effect, Case C-136/00 Danner [2002] ECR I-8147, paragraph 56, and Skandia and Ramstedt , paragraph 53). | 0 |
5,377 | 42
Moreover, in accordance with Article 221(1) of the Customs Code, notification of the amount of duties must ensure that the debtor receives adequate information and enable him, with full knowledge of the facts, to defend his rights (see, to that effect, judgment of 23 February 2006, Molenbergnatie, C‑201/04, EU:C:2006:136, paragraph 54). | 54. In the light of the foregoing, the answer to the fourth question is that Member States are not required to adopt specific procedural rules on the manner in which communication of the amount of import or export duties is to be made to the debtor where national procedural rules of general application can be applied to that communication, which ensure that the debtor receives adequate information and which enable him, with full knowledge of the facts, to defend his rights.
Costs | 1 |
5,378 | 82. Moreover, the Court has consistently held in analogous contexts of infringement proceedings that the incompatibility of national legislation with EU provisions can be finally remedied only by means of national provisions of a binding nature which have the same legal force as those which must be amended, and mere administrative practices cannot be regarded as constituting the proper fulfilment of obligations under EU law (see, to that effect, Case C‑197/96 Commission v France [1997] ECR I‑1489, paragraph 14, and Case C‑358/98 Commission v Italy [2000] ECR I‑1255, paragraph 17). | 44 Consequently, the United Kingdom' s argument that it took all practicable steps cannot afford a further ground, in addition to the derogations expressly permitted, justifying the failure to fulfil the obligation to bring the waters at issue into conformity at least with the annex to the directive. | 0 |
5,379 | 37. It must be held at the outset that the validity of Article 4a(4) of Directive 1999/32 cannot be determined in the light of Annex VI since the European Union is not a contracting party to the Marpol 73/78 Convention, including Annex VI, and is not bound by it (see, by analogy, Case C‑308/06 Intertanko and Others [2008] ECR I‑4057, paragraphs 47 and 52). | 25 First, non-collection of the duties must have been as the result of an error made by the competent authorities themselves. In this connection, the legitimate expectations of the person liable do not attract the protection provided for in Article 5(2) of Regulation No 1697/79 unless it was the competent authorities themselves which created the basis for the expectations of the person liable (see Case C-348/89 Mecanarte v Chefe do Serviço da Conferência Final da Alfândega [1991] ECR I-3277, paragraphs 22 and 23). Moreover, there is an error attributable to the competent authorities where they have provided erroneous information, as Covita claims in the present case, giving rise to legitimate expectations on the part of the person liable. | 0 |
5,380 | 39 The Court pointed out in Emerald Meats that the Community institutions had established a decentralized system of management based on a division of tasks and responsibilities as between the Member States and the Commission (see paragraphs 36 and 39). | 39 Contrary to Emerald Meats' assertion, that finding does not conflict with the Council' s intention, as stated in the preambles to the basic regulations, to introduce a Community method for the management of the tariff quotas at issue. Such a management method does not presuppose that all the decisions should be taken by the Commission, but may equally be achieved by decentralized management, involving the Member States' authorities, since economic operators are at liberty to submit their applications in the Member State of their choice and applications are processed in accordance with uniform rules applicable throughout the Community. | 1 |
5,381 | 24
The Court has held, in that respect, that Article 47(2) and Article 48(3) of Directive 2004/18 does not lay down any general prohibition regarding a candidate or tenderer’s reliance on the capacities of one or more third-party entities in addition to its own capacities in order to fulfil the criteria set by a contracting authority (see judgment of 10 October 2013 in Swm Costruzioni 2 and Mannocchi Luigino, C‑94/12, EU:C:2013:646, paragraph 30). | 43. As regards Article 43 EC, according to settled case-law that provision precludes any national measure which, even though it is applicable without discrimination on grounds of nationality, is liable to hinder or render less attractive the exercise by Community nationals of the freedom of establishment that is guaranteed by the Treaty (see, in particular, Case C-19/92 Kraus [1993] ECR I-1663, paragraph 32, and Case C‑299/02 Commission v Netherlands [2004] ECR I‑9761, paragraph 15). | 0 |
5,382 | 36
Directive 2001/83 pursues different objectives from those pursued by the CN. In order to maintain the coherence between the interpretation of the CN and that of the HS, which is established by an international convention to which the European Union is a contracting party, the fact that a product has a marketing authorisation as a medicinal product within the meaning of Directive 2001/83 cannot be decisive as regards assessing whether that product falls within the category of ‘medicaments’ within the meaning of CN heading 3004 (see, to that effect, judgments of 12 March 1998, Laboratoires Sarget, C‑270/96, EU:C:1998:103, paragraph 25, and of 4 March 2015, Oliver Medical, C‑547/13, EU:C:2015:139, paragraph 53). | 85
In this context, the Commission, which has the task of proving the existence of the alleged infringement and of providing the Court with the evidence necessary for it to determine whether the infringement is made out (see, in particular, judgment of 23 December 2015 in Commission v Greece, C‑180/14, EU:C:2015:840, paragraph 60 and the case-law cited), has not provided evidence or arguments showing that such checking does not satisfy the conditions of proportionality, that it is not appropriate for securing the attainment of the objective of protecting public finances or that it goes beyond what is necessary to attain that objective. | 0 |
5,383 | 47. Concerning those two forms of investment, the Court has stated that national measures must be regarded as ‘restrictions’ within the meaning of Article 56(1) EC if they are liable to prevent or limit the acquisition of shares in the undertakings concerned or to deter investors of other Member States from investing in their capital (see Case C‑367/98 Commission v Portugal [2002] ECR I‑4731, paragraph 45; Case C‑483/99 Commission v France [2002] ECR I‑4781, paragraph 40; Case C‑463/00 Commission v Spain , paragraphs 61 and 62; Case C‑98/01 Commission v United Kingdom [2003] ECR I‑4641, paragraphs 47 and 49; Case C‑174/04 Commission v Italy [2005] ECR I‑4933, paragraphs 30 and 31; Joined Cases C‑282/04 and C‑283/04 Commission v Netherlands , paragraph 20; Commission v Germany , paragraph 19; and Case C‑171/08 Commission v Portugal , paragraph 50). | 73. Thus, to admit that a national provision may, automatically and without further precision, justify successive fixed-term employment contracts would effectively have no regard to the aim of the Framework Agreement, which is to protect workers against instability of employment, and render meaningless the principle that contracts of indefinite duration are the general form of employment relationship. | 0 |
5,384 | 44. That may be the case, in particular, if national law requires the referring court to grant the same rights to a national of the Member State of that court as those which a national of another Member State in the same situation would derive from EU law (see, to that effect, inter alia, Case C‑448/98 Guimont [2000] ECR I‑10663, paragraph 23; Case C‑451/03 Servizi Ausiliari Dottori Commercialisti [2006] ECR I‑2941, paragraph 29; Joined Cases C‑94/04 and C‑202/04 Cipolla and Others [2006] ECR I‑11421, paragraph 30) or where the request for a preliminary ruling concerns provisions of EU law to which the national law of a Member State refers in order to determine the rules applicable to a situation which is purely internal to that Member State (see, to that effect, inter alia, Joined Cases C‑297/88 and C‑197/89 Dzodzi [1990] ECR I‑3763, paragraph 36; Case C‑3/04 Poseidon Chartering [2006] ECR I‑2505, paragraph 15; C‑313/12 Romeo [2013] ECR, paragraph 21). | 29. In that regard, it should be pointed out that a reply might none the less be useful to the national court in particular if its national law were to require, in proceedings such as those in this case, that an Italian national must be allowed to enjoy the same rights as those which a national of another Member State would derive from Community law in the same situation (see order in Case C-250/03 Mauri [2005] ECR I-1267, paragraph 21). | 1 |
5,385 | 33. The Court notes that the national court has categorised Venizelio-Pananio as a ‘contracting authority’. That classification is also accepted by the Greek Government, which stated at the hearing that that hospital is a body governed by public law equated with the State. According to settled case-law, even if the value of a contract which is the subject-matter of an invitation to tender does not attain the threshold of application of the directives by which the Community legislature has regulated the field of public procurement, and the contract in question therefore does not fall within the scope of application of those directives, contracting authorities awarding contracts are nevertheless bound to abide by the general principles of Community law, such as the principle of equal treatment and the resulting obligation of transparency (see, to that effect, Case C‑324/98 Telaustria and Telefonadress [2000] ECR I‑10745, paragraphs 60 and 61; order in Vestergaard , paragraphs 20 and 21; Case C‑231/03 Coname [2005] ECR I‑7287, paragraphs 16 and 17, and Case C‑458/03 Parking Brixen [2005] ECR I‑8585, paragraphs 46 to 48). | 38. En l’occurrence, il n’est pas contesté que, au terme du délai fixé dans l’avis motivé, au regard duquel doit être apprécié le prétendu manquement d’État (voir, notamment, arrêt du 14 octobre 2010, Commission/Autriche, C‑535/07, Rec. p. I‑9483, point 22), les actions 8, 11 et 21 n’avaient pas été menées à bien. S’agissant de l’action 17, il découle de la réponse de la République hellénique que le plan de gestion du parc national des lacs Koroneia-Volvi, bien qu’ayant été établi par l’organisme de gestion de ces lacs, n’a pas encore été approuvé par l’autorité compétente. En ce qui concerne l’action 18, à supposer même que, ainsi que le soutient la République hellénique, elle ait été achevée, cet État membre ne conteste pas l’affirmation de la Commission selon laquelle cette action n’a pas été menée à terme dans le délai fixé dans l’avis motivé. Quant à l’action 20, sans qu’il soit besoin de se prononcer sur le nombre de forages devant être fermés, il n’est pas contesté que tous les forages devant, selon ledit État, être fermés ne l’avaient pas été dans le délai imparti. Par ailleurs, la République hellénique reconnaît que des agriculteurs, profitant de l’assèchement du lac, ont occupé 13 ha des terres qui en faisaient jadis partie. | 0 |
5,386 | 95
In respect of the question of the direct effect of an agreement within the legal systems of the parties, the Court has ruled that when that question has not been addressed in the agreement itself, it is for the Court to resolve that question in the same way as any other question of interpretation concerning the application of agreements within the Union (judgment of 14 December 2006, Gattoussi, C‑97/05, EU:C:2006:780, paragraph 24 and the case-law cited). That is the case in respect of both the EC-Tunisia and EC-Lebanon agreements. | 45. Since it is not possible, however, to ascertain on the basis of the wording of Article 10 of Regulation No 1408/71 whether it is permissible under the regulation to have two habitual residences in two different Member States, it must be borne in mind that the regulation establishes a system for the coordination of national social security schemes and lays down, in Title II, rules governing the determination of the legislation to be applied. | 0 |
5,387 | 30. According to the Court’s case-law, Article 6 of Directive 76/207 does not prescribe a specific measure to be taken by Member States in the event of a breach of the prohibition of discrimination, but leaves them free to choose between the different solutions suitable for achieving the objective of the directive, depending on the different situations which may arise (see judgments in von Colson and Kamann , 14/83, EU:C:1984:153, paragraph 18; Marshall , C‑271/91, EU:C:1993:335, paragraph 23; and Paquay , C‑460/06, EU:C:2007:601, paragraph 44). | 25 In any event it must be noted that the taxable amount in respect of a supply of services is everything which makes up the consideration for the service (see, inter alia, Tolsma, cited above, paragraph 13). | 0 |
5,388 | 39. However, it is clear from Article 57(1) EC that a Member State may, in its relations with non-member countries, apply restrictions on capital movements which come within the substantive scope of that provision, even though they contravene the principle of the free movement of capital laid down under Article 56 EC, provided that those restrictions already existed on 31 December 1993 ( Test Claimants in the FII Group Litigation , paragraph 187). | 25 The Court has consistently held that it is for the national court, which has sole jurisdiction to make findings of fact, to determine whether and to what extent the grounds put forward by an employer to explain the adoption of a pay practice which applies independently of a worker' s sex but in fact affects more women than men may be regarded as objectively justified economic grounds (Case 170/84 Bilka-Kaufhaus, cited above, at paragraph 36 and Case C-184/89 Nimz, cited above, at paragraph 14). Those grounds may include, if they can be attributed to the needs and objectives of the undertaking, different criteria such as the worker' s flexibility or adaptability to hours and places of work, his training or his length of service (Case 109/88 Danfoss, cited above, at paragraphs 22 to 24). | 0 |
5,389 | 44. Nevertheless, as is apparent from the provisions of Clause 5(1) of the Framework Agreement, national legislation which allows a succession of fixed-term contracts without requiring objective grounds or laying down a maximum total duration of successive fixed-term contracts or limiting the number of renewals thereof can be regarded as complying with the Framework Agreement if the domestic legal order of the Member State concerned contains another effective equivalent measure to prevent and, where relevant, penalise the misuse of successive fixed-term contracts (see, to that effect, Adeneler and Others , paragraph 105; Marrosu and Sardino , paragraph 49; and Vassallo , paragraph 34). | 40. Second, the retail network of such a monopoly must be organised in such a way that the number of sales outlets is not limited to the point of compromising consumers’ procurement of supplies (see, to that effect, in relation to Article 28 EC, Banchero , paragraph 39, and in relation to Article 31(1) EC, Franzén , paragraph 54). | 0 |
5,390 | 54. It must be borne in mind in this regard that, according to settled case-law, the necessity for uniform application and accordingly for uniform interpretation of a Community measure makes it impossible to consider one version of the text in isolation, but requires that it be interpreted on the basis of both the real intention of its author and the aim he seeks to achieve, in the light, in particular, of the versions in all languages (see, inter alia, Case 29/69 Stauder [1969] ECR 419, paragraph 3; Case 55/87 Moksel Import und Export [1988] ECR 3845, paragraph 15; Case C‑268/99 Jany and Others [2001] ECR I‑8615, paragraph 47; and Case C‑188/03 Junk [2005] ECR I‑885, paragraph 33). | 67. Given that there are no Community harmonisation measures in this area, in order to examine the merits of the Commission’s second head of claim, it is necessary to first of all examine if the requirements imposed by the relevant provision of the AEntG have a restrictive effect on the freedom to provide services and then, if necessary, in the relevant business sector, whether overriding requirements in the public interest justify those restrictions on the freedom to provide services. If so, then it is finally necessary to ascertain whether the same result could not be obtained using less stringent measures. | 0 |
5,391 | 51. In those judgments the Court also held that a child’s habitual residence must be established by the national court, taking account of all the circumstances of fact specific to each individual case (judgments in A , EU:C:2009:225, paragraphs 37 and 44, and Mercredi , EU:C:2010:829, paragraphs 47 and 56). The Court held in that regard that, in addition to the physical presence of the child in a Member State, other factors must also make it clear that that presence is not in any way temporary or intermittent and that the child’s residence corresponds to the place which reflects some degree of integration in a social and family environment (judgments in A , EU:C:2009:225, paragraphs 38 and 44, and Mercredi , EU:C:2010:829, paragraphs 47, 49 and 56). | 39. It follows that the managing body of the airport is authorised to collect a fee in return for granting access to airport "installations" . | 0 |
5,392 | 16 The appellant in the main proceedings is an Austrian national whose situation is not connected in any way with any of the situations contemplated by the Treaty provisions on freedom of movement for persons. Whilst any deprivation of liberty may impede the person concerned from exercising his right to free movement, the Court has held that a purely hypothetical prospect of exercising that right does not establish a sufficient connection with Community law to justify the application of Community provisions (see in particular to this effect Case 180/83 Moser [1984] ECR 2539, paragraph 18). | 25 However, as argued by the governments and institutions which have submitted observations, that principle cannot apply in factual and legal circumstances such as those obtaining in this case. | 0 |
5,393 | 24 Since the wording of the first sentence of the first subparagraph of Article 10(2) of Regulation No 3887/92 presents difficulties of interpretation regarding the question whether [animals] found during checks refers to animals counted during a check or to animals which the competent authorities found, during that check, to be eligible under the Community aid scheme, it is necessary to examine that provision in the light of the purpose of the regulation and, since it is open to several interpretations, preference should be given to the interpretation which ensures that the provision retains its effectiveness (see, in particular, Case C-434/97 Commission v France [2000] ECR I-1129, paragraph 21, and Case C-403/99 Italy v Commission [2001] ECR I-6883, paragraph 28). | 20 UNE DISPOSITION QUI , COMME L ' ARTICLE 53 , PARAGRAPHE 2 , DU SEX DISCRIMINATION ORDER , CONFERE A LA PRESENTATION D ' UN CERTIFICAT TEL QUE CELUI LITIGIEUX EN L ' ESPECE UN EFFET DE PREUVE IRREFRAGABLE QUE LES CONDITIONS D ' UNE DEROGATION AU PRINCIPE D ' EGALITE DE TRAITEMENT SONT REMPLIES PERMET A L ' AUTORITE COMPETENTE DE PRIVER LE PARTICU LIER DE LA POSSIBILITE DE FAIRE VALOIR , PAR VOIE JURIDICTIONNELLE , LES DROITS RECONNUS PAR LA DIRECTIVE . UNE TELLE DISPOSITION EST DONC CONTRAIRE AU PRINCIPE D ' UN CONTROLE JURIDICTIONNEL EFFECTIF CONSACRE PAR L ' ARTICLE 6 DE LA DIRECTIVE .
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5,394 | 23. Since none of the proposals put to the Council by the Commission under the first subparagraph of Article 17(6) of the Sixth Directive has been adopted by the Council, the Member States may retain their existing legislation in regard to exclusion from the right to deduct VAT until such time as the Community legislature has established a Community system of exclusions and brought about the progressive harmonisation of national VAT legislation ( Commission v France , cited above, paragraph 20). Community law therefore does not yet contain any provision listing the expenditure excluded from the right to deduct VAT. | 14 That plea cannot be accepted. | 0 |
5,395 | 118. Furthermore, as the Court has held in previous decisions, in interpreting a provision of Community law it is necessary to consider not only its wording but also the context in which it occurs and the objects of the rules of which it forms part (Case 292/82 Merck [1983] ECR 3781, paragraph 12; Case 337/82 St Nikolaus Brennerei und Likörfabrik [1984] ECR 1051, paragraph 10, and Germany v Commission , paragraph 50). | 34 It is undisputed that the use of mopeds on a beach used for breeding by the Caretta caretta turtle is, particularly owing to the noise pollution, liable to disturb that species during the laying period, the incubation period and the hatching of the eggs, as well as during the baby turtles' migration to the sea. It is also established that the presence of small boats near the breeding beaches constitutes a source of danger to the life and physical well-being of the turtles. | 0 |
5,396 | 39. In that regard, as is clear from paragraphs 33 to 39 of today’s judgment in Commission v France , the arguments set out by the Commission and the United Kingdom Government to establish the disproportionate nature of that regime must be rejected. | 16. It is settled case-law that, although direct taxation falls within their competence, the Member States must none the less exercise that competence consistently with Community law (Case C‑446/03 Marks & Spencer [2005] ECR I‑10837, paragraph 29; Case C‑345/05 Commission v Portugal [2006] ECR I‑10633, paragraph 10; and Case C‑104/66 Commission v Sweden [2007] ECR I‑671, paragraph 12). | 0 |
5,397 | 41. The low level of or origin of the resources for that remuneration, the rather low productivity of the person concerned, or the fact that he works only a small number of hours per week do not preclude that person from being recognised as a ‘worker’ within the meaning of Article 45 TFEU (see, to that effect, Lawrie-Blum , paragraph 21; Case 344/87 Bettray [1989] ECR 1621, paragraph 15; and Bernini , paragraph 16). | 91. Or, même à considérer de telles indications comme des assurances précises aptes à faire naître dans le chef des destinataires une confiance légitime, il y a lieu d’exclure, ainsi que l’a fait le Tribunal au point 95 de l’arrêt attaqué, que les requérants puissent se prévaloir de celle-ci pour contester la légalité de la règle juridique sur laquelle se fondent les décisions litigieuses. En effet, les particuliers ne sauraient se prévaloir du principe de protection de la confiance légitime pour s’opposer à l’application d’une disposition réglementaire nouvelle, surtout dans un domaine dans lequel le législateur dispose d’un large pouvoir d’appréciation (voir, notamment, arrêt du 19 novembre 1998, Espagne/Conseil, C-284/94, Rec. p. I‑7309, point 43). | 0 |
5,398 | 47. In addition, the intended use of a product may constitute an objective criterion for classification if it is inherent to the product, and that inherent character must be capable of being assessed on the basis of the product’s objective characteristics and properties (see Case C‑459/93 Thyssen Haniel Logistic [1995] ECR I‑1381, paragraph 13; Case C‑201/99 Deutsche Nichimen [2001] ECR I-2701, paragraph 20; and Case C-142/06 Olicom [2007] ECR I‑6675, paragraph 18). | 51 It follows from that provision that, where the objectives of the Directive, including that of supplying information, are achieved through a legislative process, the Directive does not apply to the project in question. | 0 |
5,399 | 20. 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 and that 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 requirements as to quality (see, to that effect, Case 12/73 Muras [1973] ECR 963, paragraph 12 and Case C-409/03 SEPA [2005] ECR I-0000, paragraph 22). | 31. Il résulte des considérations qui précèdent qu’il y a lieu de répondre à la première question que, en prévoyant qu’elle devait être transposée au plus tard le 25 juin 2005, la directive 2003/35, qui a ajouté l’article 10 bis à la directive 85/337, doit être interprétée en ce sens que les dispositions de droit interne adoptées aux fins de la transposition de cet article devraient également s’appliquer aux procédures administratives d’autorisation engagées avant le 25 juin 2005 dès lors qu’elles ont abouti à la délivrance d’une autorisation après cette date.
Sur la deuxième question | 0 |
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