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48. The fact nevertheless remains that, when exercising that power, Member States must comply with EU law and, in particular, with the provisions on the freedom to provide services (see, inter alia, Case C‑157/99 Smits and Peerbooms [2001] ECR I‑5473, paragraphs 44 to 46; Müller-Fauré and van Riet , paragraph 100; Watts , paragraph 92; Elchinov , paragraph 40; Case C‑211/08 Commission v Spain [2010] ECR I‑0000, paragraph 53; and Commission v Luxembourg , paragraph 32).
23. In addition, even where the sign is not affixed, there is use ‘in relation to goods or services’ within the meaning of that provision where the third party uses that sign in such a way that a link is established between the sign which constitutes the company, trade or shop name of the third party and the goods marketed or the services provided by the third party.
0
6,401
79. It is for national judicial or other competent bodies to assess, in accordance with rules of national law and/or national practice, the facts from which it may be presumed that there has been direct or indirect discrimination, as recital 15 in the preamble to Directive 2000/43 states (judgment in Meister , C‑415/10, EU:C:2012:217, paragraph 37).
52. In that light, the fact that the dispute was not referred to the Association Committee cannot be used as a justification to derogate from the system of cooperation and not to respect the powers as allocated under the Association Agreement.
0
6,402
61. In that respect, it should be noted that, in connection with the protection of the European Union’s financial interests, Article 5 of Regulation No 2988/95 is not a sufficient legal basis for the application of an administrative penalty, since the application of a penalty requires that, prior to commission of the irregularity in question, either the European Union legislature has adopted sectoral rules laying down such a penalty or, where such rules have not yet been adopted at European Union level, the law of the Member State where the irregularity was committed has provided for the application of an administrative penalty (see, to that effect, SGS Belgium and Others , paragraph 43, and ED & F Man Alcohols , paragraph 47).
81. The Court has also held that aims that may be considered ‘legitimate’ within the meaning of the first paragraph of Article 6(1) of the Directive and, consequently, appropriate for the purposes of justifying derogation from the principle prohibiting discrimination on grounds of age, are social policy objectives, such as those related to employment policy, the labour market or vocational training (see Case C‑388/07 Age Concern England [2009] ECR I‑1569, paragraph 46, and Case C‑88/08 Hütter [2009] ECR I‑5325, paragraph 41).
0
6,403
42. Although in Bachmann and Commission v Belgium , since the taxpayer was one and the same person, there was a direct link between deductibility of pension and life assurance contributions and taxation of the sums received under those insurance contracts and preservation of that link was necessary to safeguard the coherence of the relevant tax system, there is no such direct link where, as in the present case, the subsidiary of a non-resident parent company suffers less favourable tax treatment and the German Government has not pointed to any tax advantage to offset such treatment (see, to that effect, Wielockx , paragraph 24; Case C-484/93 Svensson and Gustavsson [1995] ECR I- 3955, paragraph 18; Eurowings Luftverkehr , paragraph 42; Verkooijen , paragraphs 56 to 58, and Baars , paragraph 40).
75. Although it is for the Court, in the exercise of its unlimited jurisdiction in this regard, to assess for itself the circumstances of the case and the nature of the infringement in question in order to determine the amount of the fine, the exercise of unlimited jurisdiction cannot result, when the amount of the fines to be imposed is determined, in discrimination between undertakings which have participated in an agreement or concerted practice contrary to Article 81(1) EC ( Commission v Verhuizingen Coppens , EU:C:2012:778, paragraph 80).
0
6,404
42. The Court has held that a worker who exercises a statutory right to parenting leave which carries with it a parenting allowance paid by the State is in a specific situation which cannot be assimilated to that of a man or woman who works, since such leave is characterised by the suspension of the employment contract and, accordingly, of the respective obligations of the employer and the worker (see Case C‑333/97 Lewen [1999] ECR I‑7243, paragraph 37, and Case C‑537/07 Gómez-Limón Sánchez‑Camacho [2009] ECR I‑6525, paragraph 57).
120. In those circumstances, Article 1(1) of Protocol (No 30) explains Article 51 of the Charter with regard to the scope thereof and does not intend to exempt the Republic of Poland or the United Kingdom from the obligation to comply with the provisions of the Charter or to prevent a court of one of those Member States from ensuring compliance with those provisions.
0
6,405
38. It is true that, according to the Court’s case-law, the preamble to a European Union act has no binding legal force and cannot be relied on either as a ground for derogating from the actual provisions of the act in question or for interpreting them in a manner clearly contrary to their wording (Case C‑308/97 Manfredi [1998] ECR I‑7685, paragraph 30; Case C‑136/04 Deutsche Milch‑Kontor [2005] ECR I‑10095, paragraph 32; Case C‑134/08 Tyson Parketthandel [2009] ECR I‑2875, paragraph 16; and Case C‑7/11 Caronna [2012] ECR I-0000, paragraph 40).
75 It should be noted that that policy is also designed to protect the health and life of humans, animals and plants.
0
6,406
40 It must be noted that it is irrelevant that, in addition to the activities intended to meet needs in the general interest, the entity in question also carries out other activities for profit on the competitive market (see, to that effect, judgments of 15 January 1998, Mannesmann Anlagenbau Austria and Others, C‑44/96, EU:C:1998:4, paragraph 25, and of 10 April 2008, Ing. Aigner, C‑393/06, EU:C:2008:213, paragraph 47 and the case-law cited).
35 Consequently, it must be held that, by precluding by regulation or administrative practice on the grounds of their nationality employed or self-employed workers from other Member States and the members of their families from being attributed large-family status for the purpose of the award of special benefits for such families and from being awarded family allowances, the Hellenic Republic has failed to fulfil its obligations under Articles 48 and 52 of the EC Treaty, Article 7 of Regulation No 1612/68, Article 7 of Regulation No 1251/70, Article 7 of Directive 75/34 and Article 3 of Regulation No 1408/71.
0
6,407
71 Furthermore, it is settled case-law that, in the absence of Community legislation governing a matter, it is for the domestic legal system of each Member State to lay down the detailed procedural rules governing actions for recovery of sums unduly paid, on the understanding however that such rules may not be less favourable than those governing similar domestic actions and may in no circumstances be so framed as to render virtually impossible or excessively difficult the exercise of rights conferred by Community law (see, most recently, Peterbroeck, cited above, paragraph 12).
12 As regards the first part of the question, as thus reworded, the Court has consistently held that, under the principle of cooperation laid down in Article 5 of the Treaty, it is for the Member States to ensure the legal protection which individuals derive from the direct effect of Community law. In the absence of Community rules governing a matter, it is for the domestic legal system of each Member State to designate the courts and tribunals having jurisdiction and to lay down the detailed procedural rules governing actions for safeguarding rights which individuals derive from the direct effect of Community law. However, such rules must not be less favourable than those governing similar domestic actions nor render virtually impossible or excessively difficult the exercise of rights conferred by Community law (see, in particular, the judgments in Case 33/76 Rewe v Landwirtschaftskammer fuer das Saarland [1976] ECR 1989, paragraph 5, Case 45/76 Comet v Produktschap voor Siergewassen [1976] ECR 2043, paragraphs 12 to 16, Case 68/79 Hans Just v Danish Ministry for Fiscal Affairs [1980] ECR 501, paragraph 25, Case 199/82 Amministrazione delle Finanze dello Stato v San Giorgio [1983] ECR 3595, paragraph 14, Joined Cases 331/85, 376/85 and 378/85 Bianco and Girard v Directeur Général des Douanes des Droits Indirects [1988] ECR 1099, paragraph 12, Case 104/86 Commission v Italy [1988] ECR 1799, paragraph 7, Joined Cases 123/87 and 330/87 Jeunehomme and EGI v Belgian State [1988] ECR 4517, paragraph 17, Case C-96/91 Commission v Spain [1992] ECR I-3789, paragraph 12, and Joined Cases C-6/90 and C-9/90 Francovich and Others v Italian Republic [1991] ECR I-5357, paragraph 43).
1
6,408
41 The Court has already held that national rules under which previous periods of employment in the public service of another Member State may not be taken into consideration constituted unjustified indirect discrimination and contravened Article 48(2) of the Treaty (see Scholz, cited above, paragraph 11, Schöning-Kougebetopoulou, cited above, paragraph 23; and Case C-187/96 Commission v Greece [1998] ECR I-1095, paragraph 21).
54. As regards judicial review of compliance with those conditions, it must be stated that in matters concerning the common agricultural policy the Community legislature has a discretionary power which corresponds to the political responsibilities given to it by Articles 34 EC and 37 EC. Consequently, the lawfulness of a measure adopted in that sphere can be affected only if the measure is manifestly inappropriate having regard to the objective which the competent institution is seeking to pursue (see, in particular, Case 265/87 Schräder [1989] ECR 2237, paragraph 22, and Case C-331/88 Fedesa and Others [1990] ECR I‑4023, paragraph 14).
0
6,409
17. The Court has already held that the various grounds for refusal of registration listed in Article 3 of the trade marks directive must be interpreted in the light of the public interest underlying each of them (see, to that effect, judgment in Windsurfing Chiemsee , C‑108/97 and C‑109/97, EU:C:1999:230, paragraphs 25 to 27, and judgment in Philips , C‑299/99, EU:C:2002:377, paragraph 77).
In those circumstances, the appeal is admissible. That said, that conclusion is without prejudice to the examination of the admissibility of certain arguments considered individually (judgment of 14 June 2016, Marchiani v Parliament, C‑566/14 P, EU:C:2016:437, paragraph 34).
0
6,410
46. That conclusion is supported both by the subject-matter and purpose of short-term incapacity benefit in youth and by the basis on which it is calculated and the conditions for granting it (see, by analogy, Case 171/82 Valentini [1983] ECR 2157, paragraph 13; De Cuyper , paragraph 25; and Petersen , paragraph 21).
21. With regard to determining the precise nature of the benefit at issue in the main proceedings, it is clear from the Court’s case-law that social security benefits must be regarded, irrespective of the characteristics peculiar to different national legal systems, as being of the same kind when their purpose and object as well as the basis on which they are calculated and the conditions for granting them are identical. On the other hand, characteristics which are purely formal must not be considered relevant criteria for the classification of the benefits (see, to that effect, Case 171/82 Valentini [1983] ECR 2157, paragraph 13, and Case C‑406/04 De Cuyper [2006] ECR I‑6947, paragraph 25).
1
6,411
44. According to the settled case-law of the Court, the existence of a likelihood of confusion on the part of the public must be appreciated globally, taking into account all factors relevant to the circumstances of the case (see, inter alia, Case C-251/ 95 SABEL [1997] ECR I‑6191, paragraph 22; Case C‑342/97 Lloyd Schuhfabrik Meyer [1999] ECR I‑3819, paragraph 18; Case C‑120/04 Medion [2005] ECR I‑8551, paragraph 27; Case C‑334/05 P OHIM v Shaker [2007] ECR I‑4529, paragraph 34; and Case C‑498/07 P Aceites del Sur-Coosur v Koipe [2009] ECR I‑0000, paragraph 46).
33 IN THE ABSENCE OF ANY CRISIS AND UNTIL THE FREE MOVEMENT OF CAPITAL HAS BEEN FULLY ACHIEVED , IT MUST THEREFORE BE ACKNOWLEDGED THAT MEMBER STATES ARE EMPOWERED TO VERIFY THAT TRANSFERS OF FOREIGN CURRENCY PURPORTEDLY INTENDED FOR LIBERALIZED PAYMENTS ARE NOT DIVERTED FROM THAT PURPOSE AND USED FOR UNAUTHORIZED MOVEMENTS OF CAPITAL . IN THAT CONNECTION , MEMBER STATES ARE ENTITLED TO VERIFY THE NATURE AND GENUINENESS OF THE TRANSACTIONS OR TRANSFERS IN QUESTION .
0
6,412
15 As the Court has frequently held, any pecuniary charge, however small and whatever its designation and mode of application, which is imposed unilaterally on domestic or foreign goods by reason of the fact that they cross a frontier, and which is not a customs duty in the strict sense, constitutes a charge having equivalent effect within the meaning of Articles 9, 12 and 16 of the Treaty, even if it is not imposed for the benefit of the State (see Sociaal Fonds voor de Diamantarbeiders v Brachfeld, paragraph 18; Case 158/82 Commission v Denmark [1983] ECR 3573, paragraph 18; Case C-426/92 Germany v Deutsches Milch-Kontor [1994] ECR I-2757, paragraph 50; and Case C-347/95 Fazenda Pública v Ucal [1997] ECR I-4911, paragraph 18).
89 Furthermore, as is apparent from paragraph 57 of the Opinion of the Advocate General, the reading of point (d) of the form setting out a uniform template for a European arrest warrant annexed to Framework Decision 2002/584 confirms that the information which must be provided by the issuing judicial authority in it relates only to the last procedural step during which the merits of the case were examined.
0
6,413
50. It is settled case-law that the fact that the number of undertakings able to claim entitlement under a measure is very large, or that they belong to different sectors of activity, is not sufficient to call into question the selective nature of that measure and, therefore, to rule out its classification as State aid (Case C‑75/97 Belgium v Commission [1999] ECR I‑3671, paragraph 32; Case C‑143/99 Adria‑Wien Pipeline and Wietersdorfer & Peggauer Zementwerke [2011] ECR I‑8365, paragraph 48; and Case C‑409/00 Spain v Commission [2003] ECR I‑1487, paragraph 48). Where the measure in question is governed by objective criteria of horizontal application, that fact too does not call into question its selective character, since it can serve only to show that the aid at issue falls within an aid scheme and is not individual aid (see, to that effect, Spain v Commission , paragraph 49).
29. Those levies therefore have a direct and sufficiently relevant link with the legislation governing the branches of social security listed in Article 4 of Regulation No 1408/71, irrespective of the absence of a link between the income from assets of taxable persons and the pursuit of a professional activity by them.
0
6,414
46. Furthermore, the question whether a statement of reasons satisfies the requirements must be assessed with reference not only to the wording of the impugned measure but also to its context and to the whole body of legal rules governing the matter in question ( British American Tobacco (Investments) and Imperial Tobacco , cited above, paragraph 166).
103. It should be added that the European Union legislature has envisaged exercise of that power by a Member State inasmuch as it refers, in recital 21 in the preamble to Directive 97/36, to events organised by an organiser who is legally entitled to sell the rights pertaining to that event.
0
6,415
30. Articles 22 to 24 of Regulation No 1257/1999 set out the general conditions for the grant of support for farming practices designed, in particular, to maintain the countryside. It follows from those provisions that agri-environmental measures are characterised by the five‑year commitment given by the farmers concerned to practise a form of agriculture which respects the environment. In return for the agri‑environmental commitments for a minimum of five years, financial support is allocated annually by the States according to the loss of revenue incurred or the resulting additional costs (Case C‑241/07 JK Otsa Talu [2009] ECR I‑4323, paragraph 36).
15 The Court did indeed hold, in Case C-107/94 Asscher v Staatssecretaris van Financiën [1996] ECR I-3089, paragraph 26, that the director of a company of which he is the sole shareholder is not carrying out his activity in the context of a relationship of subordination, and so he is not to be regarded as a `worker' within the meaning of Article 48 of the Treaty. However, that result cannot be automatically transposed to his spouse. The personal and property relations between spouses which result from marriage do not rule out the existence, in the context of the organisation of an undertaking, of a relationship of subordination characteristic of an employment relationship.
0
6,416
75. In that regard, according to settled case-law, in proceedings under Article 267 TFEU, it is solely for the national court before which the dispute has been brought, and which must assume responsibility for the subsequent judicial decision, to determine in the light of the particular circumstances of the case both the need for a preliminary ruling in order to enable it to deliver judgment and the relevance of the questions which it submits to the Court. Consequently, where the questions submitted concern the interpretation of EU law, the Court is, in principle, bound to give a ruling (see, in particular, Case C‑379/98 PreussenElektra [2001] ECR I-2099, paragraph 38, and Case C‑169/07 Hartlauer [2009] ECR I‑1721, paragraph 24).
32. It follows that Member States cannot add new principles relating to the lawfulness of the processing of personal data to Article 7 of Directive 95/46 or impose additional requirements that have the effect of amending the scope of one of the six principles provided for in Article 7.
0
6,417
65. However, as the Court of First Instance rightly observed in paragraph 59 of the judgment under appeal, in order to assess whether the goods and the services are similar or identical, all the relevant factors relating to the link between those goods or those services should be taken into account. Those factors include, inter alia, their nature, their intended purpose, their method of use and whether they are in competition with each other or are complementary (see Canon , paragraph 23, and Case C-416/04 P Sunrider v OHIM [2006] ECR I-4237, paragraph 85).
17 Even though an individual measure may almost inevitably entail the commitment of expenditure, the two must be distinguished - particularly since the power to adopt the administrative decision and the power to commit the expenditure may be entrusted, within the internal organization of each institution, to different officials .
0
6,418
13 In the main proceedings, Estée Lauder argues that the term `lifting' is misleading because it gives purchasers the impression that use of the product will obtain results which, above all in terms of their lasting effects, are identical or comparable to surgical lifting, whereas this is not the case so far as the cream in point is concerned. It seeks an order restraining the defendant from engaging in the commercial marketing, distribution and promotion of cosmetic products whose name incorporates the term `lifting' (in particular, the cream in question) on the ground that this is incompatible with Paragraph 3 of the UWG, Paragraph 27(1) of the LMBG and Directive 76/768.
16 In those circumstances, loss of entitlement to the aid, which flows from non-compliance with that obligation, is not disproportionate in relation to the objective which the Community legislature has sought to attain .
0
6,419
43. To give companies the right to elect to have their losses taken into account in the Member State in which they are established or in another Member State would seriously undermine a balanced allocation of the power to impose taxes between the Member States (see Oy AA , paragraph 55), in that the taxable bases would be altered in both States to the extent of the losses transferred.
43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC.
0
6,420
24. The fact that a national court has, formally speaking, worded a question referred for a preliminary ruling with reference solely to certain provisions of European Union law does not preclude the Court from providing to the national court all the elements of interpretation which may be of assistance in adjudicating on the case pending before it, whether or not that court has referred to them in its questions (see, to that effect, Case C‑248/11 Nilaş and Others [2012] ECR I‑0000, paragraph 31 and the case-law cited).
25 Those guidelines did not contain any definition of the term `different distributors'.
0
6,421
67. Quant à la justification tirée de l’ordre public, il est de jurisprudence constante que la notion d’«ordre public», au sens de l’article 52 TFUE et de l’article 62 TFUE, qui renvoie audit article 52, doit, en tant que dérogation à une liberté fondamentale garantie par le traité, être interprétée de manière stricte et que le recours à une telle notion suppose l’existence d’une menace réelle et suffisamment grave, affectant un intérêt fondamental de la société (voir en ce sens, notamment, arrêts du 18 juin 1991, ERT, C‑260/89, Rec. p. I‑2925, point 24, et du 7 mai 1998, Clean Car Autoservice, C‑350/96, Rec. p. I‑2521, point 40).
47. Any trader on the part of whom an institution has inspired reasonable expectations may rely on the principle of the protection of legitimate expectations. Further, there is nothing to prevent a Member State from claiming in an action for annulment that an act of the institutions frustrates the legitimate expectations of particular traders (Case C‑284/94 Spain v Council [1998] ECR I‑7309, paragraph 42, and Joined Cases C-37/02 and C-38/02 Di Lenardo and Dilexport [2004] ECR I‑0000, paragraph 70).
0
6,422
56. Similarly, to accept that an intra-group cross-border transfer, such as that at issue in the main proceedings, may be deducted from the taxable income of the transferor would result in allowing groups of companies to choose freely the Member State in which the profits of the subsidiary are to be taxed, by removing them from the basis of assessment of the latter and, where that transfer is regarded as taxable income in the Member State of the parent company transferee, incorporating them in the basis of assessment of the parent company. That would undermine the system of the allocation of the power to tax between Member States because, according to the choice made by the group of companies, the Member State of the subsidiary would be forced to renounce its right, in its capacity as the State of residence of that subsidiary, to tax the profits of that subsidiary in favour, possibly, of the Member State in which the parent company has its establishment (see also Test Claimants in Class IV of the ACT Group Litigation , paragraph 59).
23. According to established case-law, it is for the Commission to prove the alleged failure to fulfil obligations. It is the responsibility of the Commission to place before the Court the information needed to enable the Court to establish that the obligation has not been fulfilled, and in so doing the Commission may not rely on any presumption (see Case C‑179/06 Commission v Italy [2007] ECR I‑8131, paragraph 37, and Case C‑416/07 Commission v Greece [2009] ECR I‑0000, paragraph 32).
0
6,423
25 In that connection, although the Community legal order cannot preclude national legislation which provides that the principles of the protection of legitimate expectations and legal certainty are to be observed with regard to recovery, it must be noted that, in view of the mandatory nature of the supervision of State aid by the Commission under Article 93 of the Treaty, undertakings to which aid has been granted may not, in principle, entertain a legitimate expectation that the aid is lawful unless it has been granted in compliance with the procedure laid down in that article. A diligent businessman should normally be able to determine whether that procedure has been followed (Case C-5/89 Commission v Germany, cited above, paragraphs 13 and 14, and Case C-169/95 Spain v Commission, [1997] ECR I-0000, paragraph 51).
41. A similar examination must therefore be carried out comparing charges applied to the undertaking in a dominant position and to its competitors for the allocation of telephone numbers.
0
6,424
42 It is clear from the case-law of the Court that although, exceptionally, in application of the general principle of legal certainty inherent in the Community legal order, the Court may decide to limit the effects in time of a judgment declaring that a Member State has failed to fulfil one of its obligations under Community law, the financial consequences which may ensue for a State from a judgment of the Court have never in themselves justified limiting its effects. To limit the effects of a judgment solely on the basis of such considerations would considerably diminish the judicial protection of the rights which individuals have under Community law (see, to that effect, Case C-35/97 Commission v France [1998] ECR I-5325, paragraphs 49 and 52).
82. As a result, the ‘minimum distance’ condition also leads members of the public to be more confident that they have a pharmacy nearby and, in consequence, that they have quick and easy access to adequate pharmaceutical services.
0
6,425
45. Moreover, it is not disputed that the execution of the works connected with the exclusive management of the integrated water service at issue in the main proceedings is incidental to the main object of the concession in question, which is to provide that service, so that the latter cannot be characterised as a ‘public works concession’ (see to that effect, inter alia, Case C‑331/92 Gestión Hotelera Internacional [1994] ECR I‑1329, paragraphs 26 to 28, and Article 9(1) of Directive 2004/17).
15 It follows that the costs of the acquisition of certificates of authenticity must be regarded as an integral part of the "price paid or payable for the goods" and therefore of the customs value .
0
6,426
36 It should be stated that as it is clear from Section A, entitled ‘General Rules for the interpretation of the combined Nomenclature’ of Title I, headed ‘General Rules’, in the first part of the CN, entitled Preliminary provisions’, the classification of goods is to be determined according to the terms of the headings and any section or chapter notes, the titles of sections, chapters and sub-chapters being provided for ease of reference only (see, to that effect, judgment of 8 December 2016, Lemnis Lighting, C‑600/15, EU:C:2016:937, paragraph 35).
55 In Genius Holding the deductions which had been made initially by the plaintiff had therefore to be adjusted in accordance with Article 20(1)(a) of the Sixth Directive.
0
6,427
56 As regards the right of an individual to invoke a directive and of the national court to take it into consideration, the Court has already held that it would be incompatible with the binding effect attributed to a directive by Article 189 to exclude, in principle, the possibility that the obligation which it imposes may be invoked by those concerned. In particular, where the Community authorities have, by directive, imposed on Member States the obligation to pursue a particular course of conduct, the useful effect of such an act would be weakened if individuals were prevented from relying on it before their national courts, and if the latter were prevented from taking it into consideration as an element of Community law in order to rule whether the national legislature, in exercising the choice open to it as to the form and methods for implementation, has kept within the limits of its discretion set out in the directive (Verbond van Nederlandse Ondernemingen, paragraphs 22 to 24).
35. Such grounds are capable of warranting retention of the criterion of added value in the contested provisions of Annex 11 to Regulation No 2454/93 .
0
6,428
49. Nor is the fact that the principal acted in good faith and that the breach of the external Community transit procedure was the result of a forgery in which he had no part capable of constituting an infringement of the principle of proportionality. If that were the case, the principal would no longer have so great an incentive to ensure that transit operations were properly conducted (see, by analogy, Pascoal & Filhos , paragraphs 51 to 55).
32. In such a context, the further provisions in the third and fourth subparagraphs of Article 88(2), whereby, on the one hand, application to the Council by a Member State suspends examination in progress at the Commission for a period of three months, and, on the other, in the absence of a decision by the Council within that period, the Commission is to give a ruling, undeniably indicate that, where that period has expired, the Council is no longer competent to adopt a decision under that third subparagraph in relation to the aid concerned. The taking of decisions the operative parts of which might prove contradictory is thereby avoided.
0
6,429
34 In that regard, while it is true that, in so far as it includes findings of a factual nature, the assessment of the functionality of the essential characteristics of a sign cannot, as such, be subject to review by the Court on appeal, save in the case of a distortion (see, to that effect, judgments of 14 September 2010, Lego Juris v OHIM, C‑48/09 P, EU:C:2010:516, paragraph 74, and of 17 March 2016, Naazneen Investments v OHIM, C‑252/15 P, not published,EU:C:2016:178, paragraph 59), the position is different with regard to the questions of law raised by an examination of the relevance of the legal criteria applied when carrying out that assessment and, in particular, of the factors taken into consideration to that end (see, to that effect, judgments of 14 September 2010, Lego Juris v OHIM, C‑48/09 P, EU:C:2010:516, paragraphs 84 and 85, and of 6 March 2014, Pi‑Design and Others v Yoshida Metal Industry, C‑337/12 P to C‑340/12 P, not published, EU:C:2014:129, paragraph 61).
37. It follows that the treatment of non-resident workers under the national legislation is less favourable than that afforded to workers who reside in Germany in their own homes.
0
6,430
47. Point (a) of the first subparagraph of Article 3 of Directive 89/48 is applicable where the profession concerned is regulated in the Member State where the education and training took place. Since Mr Price is not a member of the Royal Institution of Chartered Surveyors the question of recognition pursuant to that provision of diplomas awarded by that organisation does not arise in this case, even if it were to be established that the profession of director of voluntary sales constitutes a regulated profession in the United Kingdom by virtue of the rules laid down by that organisation. It is clear from the case-law that the fact that Mr Price had been a trainee member of that organisation or that he completed part of the training required to become a member of that organisation is not sufficient to enable him to rely on Directive 89/48 (see, to that effect, Case C-313/01 Morgenbesser [2003] ECR I-13467, paragraphs 51 and 52). Applicability of point (b) of the first subparagraph of Article 3 of Directive 89/48
145. In that respect, there is nothing to prevent discrimination between business partners who are in a relationship of competition from being regarded as being abusive as soon as the behaviour of the undertaking in a dominant position tends, having regard to the whole of the circumstances of the case, to lead to a distortion of competition between those business partners. In such a situation, it cannot be required in addition that proof be adduced of an actual quantifiable deterioration in the competitive position of the business partners taken individually.
0
6,431
37 Thus, the Court has held that, in matters relating to agriculture, the Commission is authorized to adopt all the measures which are necessary or appropriate for the implementation of the basic legislation, provided that they are not contrary to such legislation or to the implementing legislation adopted by the Council (Case 121/83 Zuckerfabrik Franken v Hauptzollamt Würzburg [1984] ECR 2039, paragraph 13, and Netherlands v Commission, cited above, paragraph 31).
56. Having regard to the foregoing considerations, the answer to the first to third questions is: – the provisions of the TRIPS Agreement and the WPPT are applicable in the legal order of the European Union, – as the Rome Convention does not form part of the legal order of the European Union it is not applicable there; however, it has indirect effects within the European Union – individuals may not rely directly either on that convention or on the TRIPS Agreement or the WPPT; – the concept of ‘communication to the public’ must be interpreted in the light of the equivalent concepts contained in the Rome Convention, the TRIPS Agreement and the WPPT and in such a way that it is compatible with those agreements, taking account of t he context in which those concepts are found and the purpose of the relevant provisions of the agreements as regards intellectual property. The fourth and fifth questions Preliminary observations
0
6,432
26 As regards the second part of the question raised by the national court, which concerns the lawfulness of the introduction of a supplementary condition, such as income from work of a certain amount during the year prior to the commencement of the incapacity for work, it is sufficient to note that the Court has consistently held that Article 51 of the Treaty and Regulation No 1408/71 provide only for the aggregation of insurance periods completed in different Member States and do not regulate the conditions under which those insurance periods are constituted. The conditions governing the right or obligation to become a member of a social security scheme are therefore a matter to be determined by the legislation of each Member State, provided that there is no discrimination in that regard between the nationals of the host Member State and those of other Member States (see Case C-349/87 Paraschi [1991] I-4501, paragraph 15).
30 In such special circumstances, the transport is organized by the employer for purposes which are not other than those of the business. The personal benefit derived by employees from such transport appears to be of only secondary importance compared to the needs of the business.
0
6,433
34. According to the Court’s settled case-law, where they adopt measures which fall within the scope of Directive 2000/78, which gives specific expression, in the domain of employment and occupation, to the principle of non-discrimination on grounds of age, the social partners must respect the directive (Case C-447/09 Prigge and Others [2011] ECR I-8003, paragraph 48, and Case C-132/11 Tyrolean Airways Tiroler Luftfahrt [2012] ECR, paragraph 22).
48. Therefore, where they adopt measures which fall within the scope of the Directive, which gives specific expression, in the domain of employment and occupation, to the principle of non-discrimination on grounds of age, the social partners must respect the Directive (see, to that effect, Case C‑127/92 Enderby [1993] ECR I‑5535, paragraph 22).
1
6,434
35 That first condition must be assessed on the basis of the law of the Contracting State in which the criminal-law decision in question has been taken. A decision which does not, under the law of the Contracting State which instituted criminal proceedings against a person, definitively bar further prosecution at national level cannot, in principle, constitute a procedural obstacle to the opening or continuation of criminal proceedings in respect of the same acts against that person in another Contracting State (see, to that effect, judgments of 22 December 2008 in Turanský, C‑491/07, EU:C:2008:768, paragraph 36, and 5 June 2014 in M, C‑398/12, EU:C:2014:1057, paragraphs 32 and 36).
64. As the Advocate General stated at paragraph 101 of her Opinion, no consumer can be expected, in the absence of use of a sufficient number of trade marks capable of constituting a family or a series, to detect a common element in such a family or series and/or to associate with that family or series another trade mark containing the same common element. Accordingly, in order for there to be a likelihood that the public may be mistaken as to whether the trade mark applied for belongs to a ‘family’ or ‘series’, the earlier trade marks which are part of that ‘family’ or ‘series’ must be present on the market.
0
6,435
68 In that connection, it must be recalled that the scheme of gradual acquisition of rights which is provided for in Article 7, first paragraph, of Decision No 1/80 pursues a dual objective. First, before the initial period of three years expires, that provision seeks to enable family members to be with a migrant worker, with a view to thus furthering, by means of family reunification, the employment and residence of the Turkish worker who is already legally integrated in the host Member State. Secondly, that provision seeks to deepen the lasting integration of the Turkish migrant worker’s family in the host Member State by granting to the family member concerned, after three years of legal residence, the possibility of himself gaining access to the labour force. The fundamental objective thus pursued is that of consolidating the position of that family member, who is, at that stage, already legally integrated in the host Member State, by giving him the means to support himself in that State and therefore to establish a position which is independent of that of the migrant worker (judgment of 19 July 2012, Dülger, C‑451/11, EU:C:2012:504, paragraphs 38 to 40 and the case-law cited).
50 That interpretation is borne out by the examination of the objectives pursued by Directive 2003/96. It is apparent from recitals 9 and 11 of that directive that it seeks to give Member States the flexibility necessary to define and implement policies appropriate to their national circumstances and the arrangements made in connection with the implementation of that directive are a matter for each Member State to decide.
0
6,436
60 Furthermore, the Court of First Instance, in order to reject the complaints concerning breach of the provisions relating to the procedure for adoption of Regulation No 404/93, reiterated, at paragraphs 77 and 78 of the contested judgment, the grounds appearing at paragraphs 27 to 43 of the judgment in Case C-280/93 Germany v Council, and it is apparent from those paragraphs that they were in response solely to the argument that there had been a breach of the Commission's right of initiative, a failure to give reasons and lack of further consultation of the Parliament.
39. For the sake of completeness, it must be noted that, as recitals 3, 21 and 24 in the preamble to Regulation No 1782/2003 make clear, environmental protection forms part of the objectives of the single payment scheme. The Court has also held that environmental protection, one of the essential objectives of the European Union, must be regarded as forming part of the common agricultural policy (Case C-428/07 Horvath [2009] ECR I-6355, paragraph 29). Moreover, Article 2 point (1) of Regulation No 796/2004 expressly provides that arable land, and consequently agricultural areas pursuant to Article 2(a) of Regulation No 795/2004, is land maintained in good agricultural and environmental condition within the meaning of Article 5 of Regulation No 1782/2003.
0
6,437
34. The Court has held that Article 39 EC precludes a Member State from calculating the sickness insurance contributions of a retired worker subject to its legislation on the basis of the gross amount of the supplementary retirement pension payable under an agreement which that worker draws in another Member State, without taking account of the fact that a part of the gross amount of that pension has already been deducted by way of sickness insurance contributions in the latter State (Case C‑302/98 Sehrer [2000] ECR I‑4585, paragraph 36).
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
6,438
38. It should be borne in mind, first, that Article 21 TFEU and, in their respective areas, Articles 45 TFEU and 49 TFEU, and Articles 22 and 24 of Directive 2004/38, prohibit national measures which preclude or deter a national of a Member State from leaving his country of origin in order to exercise his right to freedom of movement within the European Union. Such measures, even if they apply without regard to the nationality of the individuals concerned, constitute restrictions on the fundamental freedoms guaranteed by those articles (see, to that effect, Case C‑152/05 Commission v Germany [2008] ECR I‑39, paragraphs 21 and 22; Case C‑253/09 Commission v Hungary [2011] ECR I‑0000, paragraphs 46, 47 and 86; and Case C‑46/12 L.N. [2013] ECR I‑0000, paragraph 28).
Partant, le Tribunal a écarté l’argumentation de Meica comme étant fondée sur une appréciation erronée des faits.
0
6,439
50. According to that case-law, in particular the judgments in France v Commission (C‑482/99, EU:C:2002:294, paragraphs 71 and 76 to 83); Commission v EDF (C‑124/10 P, EU:C:2012:318, paragraphs 104 and 105); Cityflyer Express v Commission (T‑16/96, EU:T:1998:78, paragraph 76); Westdeutsche Landesbank Girozentrale and Land Nordrhein-Westfalen v Commission (T‑228/99 and T‑233/99, EU:T:2003:57, paragraph 246), and Netherlands v Commission (T‑29/10 and T‑33/10, EU:T:2012:98, paragraph 78), the examination of the existence of aid and, in particular, the private investor analysis should be based on the circumstances prevailing at the date of adoption of the measure concerned.
17 THAT ARGUMENT MUST BE REJECTED . EVEN ASSUMING THAT THE INTERPRETATION ADVOCATED BY THE COMMISSION IS IN ACCORD WITH THE LOGIC OF THE SYSTEM OF MONETARY COMPENSATORY AMOUNTS , NEVERTHELESS IT IS FOR THE COMMUNITY LEGISLATURE TO ADOPT THE APPROPRIATE PROVISIONS . THE PRINCIPLE OF LEGAL CERTAINTY REQUIRES THAT RULES IMPOSING CHARGES ON THE TAXPAYER MUST BE CLEAR AND PRECISE SO THAT HE MAY KNOW WITHOUT AMBIGUITY WHAT ARE HIS RIGHTS AND OBLIGATIONS AND MAY TAKE STEPS ACCORDINGLY .
0
6,440
25. In this connection, it should be recalled that the Court has already held that the reinforcement of the autonomy of a regional or local authority through the grant of a power to generate tax income constitutes a purely budgetary objective that cannot, on its own, constitute a specific purpose in the sense contemplated by Article 3(2) of Directive 92/12 ( EKW and Wein & Co , paragraph 33).
27. Also, according to settled case-law of the Court, the difference between a right in rem and a right in personam is that the former, existing in corporeal property, has effect erga omnes, whereas the latter can be claimed only against the debtor (judgment in Weber , C‑438/12, EU:C:2014:212, paragraph 43 and the case-law cited).
0
6,441
119. As regards the merits of this ground of appeal, it should be noted at the outset that the Court has already held, in substance, that the concept of a collective dominant position is included in that of ‘dominant position’ within the meaning of Article 2 of the Regulation (see, to that effect, Kali & Salz , paragraphs 166 and 178). In that regard, the existence of an agreement or of other links in law between the undertakings concerned is not essential to a finding of a collective dominant position. Such a finding may be based on other connecting factors and would depend on an economic assessment and, in particular, on an assessment of the structure of the market in question (see Joined Cases C-395/96 P and C-396/96 P Compagnie maritime belge transports and Others v Commission [2000] ECR I‑1365, paragraph 45).
47. The provisions of Article 14 of that regulation, which, as is clear from the 17th and 18th recitals of the preamble thereto, were adopted on the basis of the public interest in safeguarding agricultural production, constitute an exception to that rule.
0
6,442
62 Furthermore, it must be borne in mind that, with a view to giving full effect to the principle of freedom of movement, the term `contracting authority' must be interpreted in functional terms (see, to that effect, Case 31/87 Beentjes v Netherlands State [1988] ECR 4635, paragraph 11). In view of that need, no distinction should be drawn by reference to the legal form of the provisions setting up the entity and specifying the needs which it is to meet.
41. Finally, such a monopoly’s marketing and advertising measures must be impartial and independent of the origin of the products and must endeavour to make known new products to consumers (see, to that effect, Franzén , paragraph 62).
0
6,443
40 In accordance with settled case-law, in adopting such guidelines and announcing by publishing them that they will apply to the cases to which they relate, the Commission imposes a limit on the exercise of that discretion and cannot, as a general rule, depart from those guidelines, at the risk of being found to be in breach of general principles of law, such as equal treatment or the protection of legitimate expectations (judgment of 8 March 2016, Greece v Commission, C‑431/14 P, EU:C:2016:145, paragraphs 69 and 70 and the case-law cited).
20 In that regard, network cards satisfy the conditions relating to units set out in Note 5(B) to Chapter 84 of the Combined Nomenclature, since they can be connected to the central unit and are specifically designed as parts of an automatic data-processing system.
0
6,444
49. Il y a lieu de rappeler que, selon une jurisprudence constante, la motivation exigée à l’article 253 CE doit être adaptée à la nature de l’acte en cause et doit faire apparaître de façon claire et non équivoque le raisonnement de l’institution, auteur de l’acte, de manière à permettre aux intéressés de connaître les justifications de la mesure prise et à la juridiction compétente d’exercer son contrôle. Il n’est pas exigé que la motivation spécifie tous les éléments de fait et de droit pertinents, dans la mesure où la question de savoir si la motivation d’un acte satisfait aux exigences de l’article 253 CE doit être appréciée au regard non seulement de son libellé, mais aussi de son contexte ainsi que de l’ensemble des règles juridiques régissant la matière concernée (voir, notamment, arrêts du 12 décembre 2002, Belgique/Commission, C‑5/01, Rec. p. I‑11991, point 68, et du 15 juillet 2004, Espagne/Commission, C‑501/00, Rec. p. I‑6717, point 73 et jurisprudence citée).
18. Admittedly, as Horizon College essentially submits, the transfer of knowledge and skills between a teacher and students is a particularly important element of educational activity.
0
6,445
106 Moreover, it is apparent from the correspondence produced by the Commission that the Irish authorities acknowledged on two occasions, in the course of negotiations with it, that use of the device of connected companies in order to reduce the risk of security loss was widespread (see point 90 of the Advocate General's Opinion).
117 Moreover, the compatibility of aid with the common market can be assessed, in the context of steel aid codes, only in the light of the rules in force on the date on which it is actually paid.
0
6,446
29. Secondly, owing to the special nature of the employment relationships inherent in the making available of labour, pursuit of that activity directly affects both relations on the labour market and the lawful interests of the workforce concerned ( Webb , paragraph 18).
20 In particular, it is not for the EU judicature, in the context of that review, to substitute its own economic assessment for that of the Commission (judgment of 24 October 2013, Land Burgenland and Others v Commission, C‑214/12 P, C‑215/12 P and C-223/12 P, EU:C:2013:682, paragraph 78).
0
6,447
52 However, on account of the risk of fraud on the market for articles of precious metals, where small changes in the quantity of precious metal may have a very great impact on the manufacturer’s profit margin, the Court has acknowledged that in the absence of EU legislation the choice of appropriate measures to deal with that risk is for the Member States, who have a wide discretion (see, to that effect, judgment of 15 September 1994, Houtwipper, C‑293/93, EU:C:1994:330, paragraphs 21 and 22).
33. Le caractère distinctif de la marque antérieure, et en particulier sa renommée, doit donc être pris en compte pour apprécier s’il existe un risque de confusion (voir en ce sens, à propos de la directive 89/104, arrêts du 29 septembre 1998, Canon, C-39/97, Rec. p. I-5507, point 24, et Marca Mode, précité, point 41).
0
6,448
46. Therefore, where the matter involves a contract which comes under Article 4(2) of the Rome Convention and it is possible to identify its characteristic performance, the national court must first of all determine the applicable law on the basis of the connecting criteria set out in Article 4(2), as stated in paragraph 35 above (see, to that effect, judgment in ICF , EU:C:2009:617, paragraph 62).
105 It is not in dispute that the amendments made in 1995 to the 1980 Protocol added an Annex II thereto, concerning the principles relating to CRSs, including those applying to CRSs offered for use or used in Finnish territory. By acting in that way, the Republic of Finland infringed the exclusive external competence of the Community arising from Regulation No 2299/89.
0
6,449
31 Thirdly, it must be determined whether the restriction on the freedoms guaranteed by Articles 49 TFEU and 56 TFEU, constituted by the provision at issue in the main proceedings, may be allowed as a derogation, on grounds of public policy, public security or public health, as expressly provided for under Articles 51 TFEU and Article 52 TFEU, which are also applicable in the area of freedom to provide services by virtue of Article 62 TFEU or, if the referring court finds that that provision is applied in a non-discriminatory manner, whether it is justified by overriding reasons in the public interest (see, to that effect, judgment in Digibet and Albers, C‑156/13, EU:C:2014:1756, paragraph 22 and the case-law cited), such as consumer protection and the prevention of both fraud and incitement to squander money on gambling (judgment in HIT and HIT LARIX.C‑176/11, EU:C:2012:454, paragraph 21 and the case-law cited).
35 Consequently, it must be held that, by precluding by regulation or administrative practice on the grounds of their nationality employed or self-employed workers from other Member States and the members of their families from being attributed large-family status for the purpose of the award of special benefits for such families and from being awarded family allowances, the Hellenic Republic has failed to fulfil its obligations under Articles 48 and 52 of the EC Treaty, Article 7 of Regulation No 1612/68, Article 7 of Regulation No 1251/70, Article 7 of Directive 75/34 and Article 3 of Regulation No 1408/71.
0
6,450
25 This finding is without prejudice to the possible applicability of the principle that Community law requires Member States to make good loss and damage caused to individuals by reason of their failure to transpose a directive or their failure to do so correctly (Joined Cases C-46/93 and C-48/93 Brasserie du Pêcheur and Factortame [1996] ECR I-1029, paragraph 51, and Case C-392/93 The Queen v H.M. Treasury, ex parte British Telecommunications [1996] ECR I-1631, paragraph 39).
37 At all events, it must be emphasized that, as is apparent from Barber (paragraph 27), application of Article 119 is not conditional upon a pension being supplementary to a benefit provided by a statutory social security scheme. Benefits awarded under an occupational scheme which, partly or entirely, take the place of the benefits paid by a statutory social security scheme may fall within the scope of Article 119.
0
6,451
24. However, the Court does have jurisdiction to give the national court full guidance on the interpretation of European Union law in order to enable it to determine the issue of compatibility of a national measure with that law for the purposes of deciding the case before it (see Enirisorse , paragraph 24, and Transportes Urbanos y Servicios Generales , paragraph 23). In the area of State aid, the Court has jurisdiction, inter alia, to give the national court guidance on interpretation in order to enable it to determine whether a national measure may be classified as State aid under European Union law (see, to that effect, in particular, Case C‑53/00 Ferring [2001] ECR I‑9067, paragraph 29; Enirisors e, paragraphs 25 and 51; Servizi Ausiliari Dottori Commercialisti , paragraphs 54 and 72; Case C‑206/06 Essent Netwerk Noord and O thers [2008] ECR I‑5497, paragraph 96; and Case C‑222/07 UTECA [2009] ECR I-1407, paragraphs 41 and 47).
48. In the area of agriculture, the European Union legislature enjoys, inter alia, such a broad discretion, corresponding to the political responsibilities given to it by Articles 40 TFEU to 43 TFEU. Consequently, review by the Court is limited to verifying whether that legislature has manifestly exceeded the limits of its discretion (see, to that effect, Case C‑221/09 AJD Tuna [2011] ECR I‑1655, paragraph 80, and Case C‑545/11 Agrargenossenschaft Neuzelle [2013] ECR I‑0000, paragraph 43).
0
6,452
21 In that regard, a preliminary point to note is that this question does not concern the rules relating to the assessment of evidence and the requisite standard of proof which, in the absence of EU rules on the matter, are covered, in principle, by the procedural autonomy of the Member States (see judgment of 21 January 2016 in Eturas and Others, C‑74/14, EU:C:2016:42, paragraphs 29 to 37). Rather, it concerns the constituent elements of the infringement that must be present if an undertaking is to be found liable for a concerted practice.
21. It should be recalled that it follows from the first subparagraph of Article 217(1) of the Customs Code that entry in the accounts consists of the entry, by the customs authorities, of the amount of import duty or export duty resulting from a customs debt in the accounting records or on any other equivalent medium (Case C‑126/08 Distillerie Smeets Hasselt and Others [2009] ECR I‑6809, paragraph 22).
0
6,453
15 Lastly, as the Court has consistently held, the application of national provisions to providers of services established in other Member States must be such as to guarantee the achievement of the intended aim and must not go beyond that which is necessary in order to achieve that objective. In other words, it must not be possible to obtain the same result by less restrictive rules (see, most recently, Case C-154/89 Commission v France, cited above, paragraphs 14 and 15; Case C-180/89 Commission v Italy, cited above, paragraphs 17 and 18; Case C-198/89 Commission v Greece, cited above, paragraphs 18 and 19).
42 Finally, as submitted by the Belgian Government, it must be held that the fact that, in the case in the main proceedings, the goods at issue were, after customs clearance, repacked into single packages does not necessarily imply that those goods are not suitable for sale directly to users, as a unit, without repacking. In fact, taking into account the information provided by the referring court, it seems to be just as conceivable and justified that the audio/video systems and the corresponding loudspeakers may be sold together to users in separate boxes as in a single package.
0
6,454
29. Furthermore, the Court has already held that where a Member State has a system for preventing or mitigating a series of charges to tax or economic double taxation for dividends paid to residents by resident companies, it must treat dividends paid to residents by non-resident companies in the same way (see, to that effect, Case C-315/02 Lenz [2004] ECR I-7063, paragraphs 27 to 49; Manninen , paragraphs 29 to 55, and Case C-374/04 Test Claimants in Class IV of the ACT Group Litigation [2006] ECR I-11673, paragraph 55).
37. In accordance with that principle, the addressees of decisions which significantly affect their interests must be placed in a position in which they can effectively make known their views as regards the information on which the authorities intend to base their decision. They must be given a sufficient period of time in which to do so (see, inter alia, Commission v Lisrestal and Others , paragraph 21, and Mediocurso v Commission , paragraph 36).
0
6,455
53 As regards more particularly the first of those concepts, according to settled case-law (Donà, cited above, paragraph 12, and Case 196/87 Steymann v Staatssecretaris van Justitie [1988] ECR 6159, paragraph 10), the pursuit of an activity as an employed person or the provision of services for remuneration must be regarded as an economic activity within the meaning of Article 2 of the Treaty.
37. In that regard, as has already been stated, products such as those at issue in the main proceedings have, as a result of the addition of water and other substances, lost the taste, smell and appearance of a beverage produced from a particular fruit or natural product, that is to say a fermented beverage. The particular organoleptic characteristics of those products, which define their essential character, therefore correspond to those of products classified in heading 2208 of the CN.
0
6,456
44. It should be added that, in the context of calculating fines imposed under Article 15(2) of Regulation No 17, differentiated treatment of the undertakings concerned is inherent in the exercise of the Commission’s powers under that provision. In exercising its discretion, the Commission is required to fit the penalty to the individual conduct and specific characteristics of the undertakings concerned in order to ensure that, in each case, the Community competition rules are fully effective (see, to that effect, Case C-308/04 P SGL Carbon v Commission [2006] ECR I‑5977, paragraph 46 and the case-law cited).
46. It has been consistently held (see, in particular, Joined Cases C‑189/02 P, C‑202/02 P, C‑205/02 P to C‑208/02 P and C‑213/02 P Dansk Rørindustri and Others v Commission [2005] ECR I‑5425, paragraphs 240 to 243, and the case‑law cited) that the Commission enjoys a wide discretion as regards the method used for calculating fines and that it can, in this respect, take account of numerous factors, whilst complying with the ceiling on turnover laid down in Article 15(2) of Regulation No 17.
1
6,457
114. However, it is also settled case-law that a Member State is entitled to take measures to prevent certain of its nationals, under cover of freedoms created by the Treaty, from wrongfully evading the application of their national legislation (see, inter alia , in relation to the freedom to provide services Van Binsbergen , paragraph 13; Case C-148/91 Veronica Omroep Organisatie [1993] ECR I-487, paragraph 12; Case C-23/93 TV10 [1994] ECR I-4795, paragraph 21; in relation to freedom of establishment, Case 115/78 Knoors [1979] ECR 399, paragraph 25; Case C-61/89 Bouchoucha [1990] ECR I-3551, paragraph 14; and Case C-212/97 Centros [1999] ECR I-1459, paragraph 24; in relation to social security, Case C-206/94 Paletta [1996] ECR I-2357, paragraph 24; in relation to free movement of workers, Case 39/86 Lair [1988] ECR 3161, paragraph 43; in relation to the common agricultural policy, Case C-8/92 General Milk Products [1993] ECR I-779, paragraph 21; in relation to company law, Case C-367/96 Kefalas and Others [1998] ECR I-2843, paragraph 20).
148. The circumstances to be taken into account are, in particular, those referred to in the considerations set out at paragraphs 117 to 122 above, relating to the duration and seriousness of the infringement.
0
6,458
17 It is settled case-law that, in order to determine whether a body making a reference for a preliminary ruling is a court or tribunal within the meaning of Article 177 of the Treaty, which is a question governed by Community law alone, the Court takes account of a number of factors, such as whether the body is established by law, whether it is permanent, whether its jurisdiction is compulsory, whether its procedure is inter partes, whether it applies rules of law and whether it is independent (see, as the most recent authority, Case C-54/96 Dorsch Consult v Bundesbaugesellschaft Berlin [1997] ECR I-4961, paragraph 23, and Case 61/65 Vaassen (neé Göbbels) [1966] ECR 261; Case 14/86 Pretore di Salò v Persons unknown [1987] ECR 2545, paragraph 7; Case 109/88 Danfoss [1989] ECR 3199, paragraphs 7 and 8; Case C-393/92 Almelo and Others [1994] ECR I-1477; and Case C-111/94 Job Centre [1995] ECR I-3361, paragraph 9).
En l’absence de réglementation de l’Union en matière de restitution d’impôts nationaux indûment perçus, il appartient à chaque État membre, en vertu du principe de l’autonomie procédurale, de désigner les juridictions compétentes et de régler les modalités procédurales des recours en justice destinés à assurer la sauvegarde des droits que les contribuables tirent du droit de l’Union (voir, notamment, arrêt du 6 octobre 2015, Târșia, C‑69/14, EU:C:2015:662, point 26 et jurisprudence citée).
0
6,459
53. It is only where the Community has intended to implement a particular obligation assumed in the context of the WTO, or where the Community measure refers expressly to the precise provisions of the WTO agreements, that it is for the Court to review the legality of the Community measure in question in the light of the WTO rules (see, as regards GATT 1947, Fediol v Commission , paragraphs 19 to 22, and Nakajima v Council , paragraph 31, and, as regards the WTO agreements, Portugal v Council , paragraph 49).
31. It must also be stated that, in the light of the precise and exhaustive character of that provision of Directive 97/67, a wide interpretation thereof, which would extend the scope of that directive to situations which do not in fact fall within its scope, cannot be accepted (see, to that effect, judgment in Asempre and Asociación Nacional de Empresas de Externalización y Gestión de Envíos y Pequeña Paquetería , C‑240/02, EU:C:2004:140, paragraph 32).
0
6,460
43. As regards the role which consumer protection associations may play, it must be noted that Article 7(1) of Directive 93/13 requires the Member States to ensure that adequate and effective means exist to prevent the continued use of unfair terms in contracts concluded with consumers (Case C‑472/10 Invitel [2012] ECR, paragraph 35). In that regard, it is apparent from Article 7(2) of the directive that the aforementioned means are to include the possibility for persons or organisations having a legitimate interest under national law in protecting consumers to take action in order to obtain a judicial decision as to whether contract terms drawn up for general use are unfair and, where appropriate, to have them prohibited (see Case C‑372/99 Commission v Italy [2002] ECR I‑819, paragraph 14, and Invitel , paragraph 36).
15. As the Court has consistently held, it is clear that the right to deduct is an integral part of the VAT scheme and as a general rule may not be limited. In particular, that right is exercisable immediately in respect of all the taxes charged on transactions relating to inputs (see, notably, Case C‑62/93 BP Supergas [1995] ECR I‑1883, paragraph 18; Joined Cases C‑110/98 to C‑147/98 Gabalfrisa and Others [2000] ECR I‑1577, paragraph 43; and Case C‑368/06 Cedilac [2007] ECR I‑000, paragraph 31).
0
6,461
70. It should also be borne in mind that, according to the case‑law of the Court of Justice, activities which fall within the exercise of public powers are not of an economic nature justifying the application of the Treaty rules of competition (see, to that effect, Case 107/84 Commission v Germany [1985] ECR 2655, paragraphs 14 and 15; SAT Fluggesellschaft , paragraph 30; and MOTOE , paragraph 24)
98. It should, moreover, be pointed out that such distortion must be obvious from the documents on the Court’s file, without there being any need to carry out a new assessment of the facts and the evidence (see, inter alia, General Motors v Commission , paragraph 54, and Evonik Degussa v Commission and Council , paragraph 74).
0
6,462
53. According to the Court’s settled case-law, if the judicial review guaranteed by Article 47 of the Charter is to be effective, the person concerned must be able to ascertain the reasons upon which the decision taken in relation to him is based, either by reading the decision itself or by requesting and obtaining notification of those reasons, without prejudice to the power of the court with jurisdiction to require the authority concerned to provide that information (Joined Cases C‑372/09 and C-373/09 Peñarroja Fa [2011] ECR I‑1785, paragraph 63, and Case C-430/10 Gaydarov [2011] ECR I-0000, paragraph 41), so as to make it possible for him to defend his rights in the best possible conditions and to decide, with full knowledge of the relevant facts, whether there is any point in his applying to the court with jurisdiction, and in order to put the latter fully in a position in which it may carry out the review of the lawfulness of the national decision in question (see, to this effect, Case 222/86 Heylens and Others [1987] ECR 4097, paragraph 15, and Joined Cases C-402/05 P and C-415/05 P Kadi and Al Barakaat International Foundation v Council and Commission [2008] ECR I‑6351, paragraph 337).
63. It follows that all decisions must be open to judicial scrutiny enabling their legality under EU law to be reviewed. In order to ensure that such review by the courts is effective, the interested party must be able to obtain the reasons for the decision taken in relation to him, thus enabling that interested party to defend himself under the best possible conditions and to decide, with full knowledge of the relevant facts, whether it is worth applying to the courts. Consequently, the competent national authority is under a duty to inform that interested party of the reasons upon which its refusal is based, either in the decision itself or in a subsequent communication made at the request of that party (see Case 222/86 Heylens and Others [1987] ECR 4097, paragraphs 15 and 17, and Vlassopoulou , paragraph 22).
1
6,463
46. Whether they are adopted by a Member State on the basis of Article 10(1) of Directive 90/425 or by the Commission on the basis of Article 10(4) of that directive, precautionary measures must observe the principle of proportionality (see, to that effect, in relation to measures adopted by a Member State of destination, Case C-220/01 Lennox [2003] ECR I-7091, paragraph 76; in relation to measures adopted by the Commission, Case C-180/96 United Kingdom v Commission [1998] ECR I-2265, paragraphs 96 to 111, and Jippes , cited above, paragraph 113).
54. Admettre que les pertes encourues lors de la vente d’un bien immobilier sis dans un autre État membre doivent être déductibles dans l’État membre de résidence du contribuable, indépendamment de la répartition de la compétence d’imposition convenue entre les États membres, reviendrait à permettre audit contribuable de choisir librement l’État membre où la prise en compte desdites pertes est la plus avantageuse d’un point de vue fiscal (voir, en ce sens, arrêt Lidl Belgium, précité, point 34).
0
6,464
104. In that regard, as the Court has previously stated, specifically in paragraph 294 of the Kadi judgment, it must be emphasised that, in accordance with Article 24 of the Charter of the United Nations, the Security Council has been invested by the members of the UN with the primary responsibility for the maintenance of international peace and security. To that end, it is the task of the Security Council to determine what constitutes a threat to international peace and security and to take the measures necessary, by means of the adoption of resolutions under Chapter VII of that Charter, to maintain or restore international peace and security, in accordance with the purposes and principles of the United Nations, including respect for human rights.
29 It should be noted, also, that the implementing regulation must be given, if possible, an interpretation consistent with the provisions of the basic regulation. Therefore, the effects of the failure to observe the time-limit of 11 months must be determined taking account of the provisions of the Customs Code (see, in particular, Case C-90/92 Dr Tretter [1993] ECR I-3569, paragraph 11).
0
6,465
44. The Community legislature has nevertheless made reliance by the Member States on such grounds subject to strict limits. Article 3(1) of Directive 64/221 states that measures taken on grounds of public policy or public security are to be based exclusively on the personal conduct of the individual concerned. Article 3(2) states that previous criminal convictions are not in themselves to constitute grounds for the taking of such measures. The existence of a previous criminal conviction can, therefore, only be taken into account in so far as the circumstances which gave rise to that conviction are evidence of personal conduct constituting a present threat to the requirements of public policy ( Bouchereau , paragraph 28, and Case C-348/96 Calfa [1999] ECR I-11, paragraph 24).
88. It follows that the inclusion in the label of a neutral and objective statement informing consumers of the presence in the product of vegetable fats other than cocoa butter would be sufficient to ensure that consumers are given correct information.
0
6,466
29. Thus, in view of the aim of protecting victims, which is restated many times in the directives at issue, the Court has held that Article 3(1) of the First Directive precludes an insurer against civil liability in respect of the use of motor vehicles from relying on statutory provisions or contractual clauses in order to refuse to compensate third-party victims of an accident caused by the insured vehicle ( Ruiz Bernáldez , paragraph 20, and Candolin and Others , paragraph 18).
22 Here, the wording of the contested rule shows that it is of general application and that actions based on Community law are therefore not subject to less favourable conditions than those applying to similar domestic actions.
0
6,467
46. Furthermore, as the Court has already held, the essential aim of the machinery of the common organisation of the market in milk and milk products is to achieve price levels at the production and wholesale stages which take into account both the interests of Community production as a whole in the relevant sector and those of consumers and which guarantee market supplies without encouraging overproduction (see Joined Cases 36/80 and 71/80 Irish Creamery Milk Suppliers Association and Others [1981] ECR 735, paragraph 20, and Milk Marque and National Farmers’ Union , paragraph 85).
43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC.
0
6,468
31. According to settled case-law, the existence of an employment relationship is irrelevant for the purposes of the application of Regulation No 1408/71, as the determining factor in this regard is the fact that a person is insured, compulsorily or on an optional basis, for one or more of the contingencies covered by a general or special social security scheme mentioned in Article 1(a) of that regulation (see, to that effect, judgments in Martínez Sala , C‑85/96, EU:C:1998:217, paragraph 36, and Borger , C‑516/09, EU:C:2011:136, paragraphs 26 and 28).
16IN THESE CIRCUMSTANCES IT IS NECESSARY TO CONSIDER THAT THE MEASURES WHICH REFER PARTICULARLY TO NACHI ' S PRODUCTS AND ARE OF DIRECT AND INDIVIDUAL CONCERN TO NACHI ARE OF DIRECT AND INDIVIDUAL CONCERN TO I.S.O .
0
6,469
33. That argument cannot be upheld. It suffices to state that no provision of the CN applicable at the time of the facts in the main proceedings expressly provided that classification under heading 0210 depended on the question whether the salting was intended to ensure the long-term preservation of the meat in question. As regards the relevance of Dinter and Gausepohl-Fleisch , it must be pointed out that those decisions were given in different circumstances from those of the case in the main proceedings, in so far as no legislative provision equivalent to additional note 7 to chapter 2 of Section I of Part Two of the CN had at that time been adopted for the purpose of clarifying the scope of the word ‘salted’ within the meaning of heading 0210 (see, by analogy, Case C-233/88 van de Kolk [1990] ECR I-265, paragraphs 14 and 15).
66. Consequently, it is clear that the spouse who is a Union citizen of a third-country national must reside in the host Member State, in accordance with Article 7(1) of Directive 2004/38, up to the date of commencement of the divorce proceedings for that third-country national to be able to claim the retention of his right of residence in that Member State on the basis of Article 13(2) of the directive.
0
6,470
16 Also in Rompelman, the Court held, at paragraph 23, that the principle that VAT should be neutral as regards the tax burden on a business requires that the first investment expenditure incurred for the purposes of and with the view to commencing a business must be regarded as an economic activity and that it would be contrary to that principle if such an activity did not commence until the property was actually exploited, that is to say until it began to yield taxable income. Any other interpretation of Article 4 of the directive would burden the trader with the cost of VAT in the course of his economic activity without allowing him to deduct it in accordance with Article 17 and would create an arbitrary distinction between investment expenditure incurred before actual exploitation of immovable property and expenditure incurred during exploitation.
46. 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 ( Angelidaki and Others , paragraph 97 and the case-law cited, and Kücük , paragraph 28).
0
6,471
87. More specifically, under Articles 6 and 8(2) of the NEC Directive, the Member States must draw up by 1 October 2002 at the latest, and then update and revise as necessary by 1 October 2006 at the latest, programmes for the progressive reduction of the emissions in question, which they are obliged to make available to the public and appropriate organisations by means of clear, comprehensible and easily accessible information, and to notify to the Commission within the time-limit prescribed. Articles 7(1) and (2) and 8(1) of the NEC Directive also oblige the Member States to prepare and annually update national inventories of those emissions and national emission projections for 2010. The final emission inventories for the previous year but one and the provisional emission inventories for the previous year, as well as the national emission projections for 2010, must be reported to the Commission and the European Environment Agency each year, by 31 December at the latest (see, to this effect, the judgment of 18 December 2008 in Case C-273/08 Commission v Luxembourg , not published in the ECR, paragraphs 2 and 11).
97 In accordance with Article 15(2) of the Framework Decision, the executing judicial authority may fix a time limit for the receipt of the supplementary information requested from the issuing judicial authority. That time limit must be adjusted to the particular case, so as to allow to that authority the time required to collect the information, if necessary by seeking assistance to that end from the central authority or one of the central authorities of the issuing Member State, under Article 7 of the Framework Decision. Under Article 15(2) of the Framework Decision, that time limit must however take into account the need to observe the time limits set in Article 17 of that Framework Decision. The issuing judicial authority is obliged to provide that information to the executing judicial authority.
0
6,472
62. Il y a lieu de relever, tout d’abord, d’une part, qu’il ressort de l’article 1 er de la directive 79/409 que celle-ci vise à la conservation de toutes les espèces d’oiseaux vivant naturellement à l’état sauvage sur le territoire européen des États membres et a pour objet la protection, la gestion et la régulation de ces espèces et, d’autre part, que la protection efficace des oiseaux est un problème d’environnement typiquement transfrontalier qui implique des responsabilités communes des États membres (arrêt du 12 juillet 2007, Commission/Autriche, C‑507/04, Rec. p. I‑5939, point 87 et jurisprudence citée).
55. It follows that the Court of First Instance may annul or alter a decision against which an action has been brought only if, at the time the decision was adopted, it was vitiated by one of those grounds for annulment or alteration. The Court of First Instance may not, however, annul or alter that decision on grounds which come into existence subsequent to its adoption.
0
6,473
43 Where those activities are thus treated as activities engaged in by bodies governed by public law acting as public authorities, they must also, in order to be non-taxable under the first paragraph of Article 4(5) of the Sixth Directive, satisfy the conditions in the second subparagraph of that provision (see Marktgemeinde Welden, paragraph 21).
36. However, in order to be capable of constituting such an obstacle, they must affect access of workers to the labour market (Case C-190/98 Graf [2000] ECR I-493, paragraph 23).
0
6,474
29. In this regard, the Court has many times held that where a transaction carried out by a capital company, such as, for example, the increase of its company capital, the amendment of its statutes or the acquisition of immoveable property following a merger, is subject to legal formalities under national law, that formality is necessary for carrying on that company’s business ( Albert Reiss Beteiligungsgesellschaft , EU:C:2007:385, paragraph 52; see also, to that effect, Commission v Greece , C‑426/98, EU:C:2002:180, paragraphs 12 and 30; and Badischer Winzerkeller , C‑264/04, EU:C:2006:402, paragraphs 26 to 29).
49 Bank Mellat puts forward pleas alleging an infringement of its rights of defence and its right to effective judicial protection. Such rights may be invoked by any natural person or any entity bringing an action before the Courts of the European Union.
0
6,475
85. In this respect, the Court has had occasion to rule that the exception in the first paragraph of Article 45 EC does not extend to certain activities that are auxiliary or preparatory to the exercise of official authority (see, to that effect, Thijssen , paragraph 22; Commission v Spain , paragraph 38; Servizi Ausiliari Dottori Commercialisti , paragraph 47; Commission v Germany , paragraph 38; and Commission v Portugal , paragraph 36), or to certain activities whose exercise, although involving contacts, even regular and organic, with the administrative or judicial authorities, or indeed cooperation, even compulsory, in their functioning, leaves their discretionary and decision-making powers intact (see, to that effect, Reyners , paragraphs 51 and 53), or to certain activities which do not involve the exercise of decision-making powers (see, to that effect, Thijssen , paragraphs 21 and 22; Case C‑393/05 Commission v Austria , paragraphs 36 and 42; Commission v Germany , paragraphs 38 and 44; and Commission v Portugal , paragraphs 36 and 41), powers of constraint (see, to that effect, inter alia, Commission v Spain , paragraph 37) or powers of coercion (see, to that effect, Case C‑47/02 Anker and Others [2003] ECR I‑10447, paragraph 61, and Commission v Portugal , paragraph 44).
64 So far as concerns the exclusion of the emissions from electricity generators from the maximum annual amount of allowances, that exclusion results from the scope of Article 10a(5) of Directive 2003/87 which is limited to ‘installations which are not covered by [Article 10a(3)]’. Article 10a(3) of Directive 2003/87 refers to electricity generators, to installations for the capture of CO2, to pipelines for transport of CO2 or to CO2 storage sites and states that such installations are, in principle, excluded from the free allocation of allowances.
0
6,476
36 It is clear from the settled case-law of the Court of Justice that the partial annulment of an EU act is possible only if the elements whose annulment is sought may be severed from the remainder of the act. In that regard, the Court of Justice has repeatedly held that the requirement of severability is not satisfied in the case where the partial annulment of an act would have the effect of altering its substance (judgment of 12 November 2015, United Kingdom v Parliament and Council, C‑121/14, EU:C:2015:749, paragraph 20 and the case-law cited).
38. In those circumstances, it must be decided that no right to a tax exemption can be deduced from the provisions of the directive, particularly in regard to a specific product.
0
6,477
17 As regards Article 4(1) of Directive 79/7, the Court has already held that that provision does not confer on Member States the power to make conditional or to limit the application of the principle of equal treatment within its field of application and that it is sufficiently precise and unconditional to allow individuals, in the absence of implementing measures adopted within the prescribed period, to rely on it before the national courts as from 23 December 1984 in order to preclude the application of any national provision inconsistent with that article (see the judgment in Federatie Nederlandse Vakbeweging, cited above, paragraph 21; Case 286/85 McDermott and Cotter v Minister for Social Welfare and Attorney General [1987] ECR 1453, paragraph 14; Case 384/85 Borrie Clarke v Chief Adjudication Officer [1987] ECR 2865, paragraph 9).
21 CONSEQUENTLY , ARTICLE 4 ( 1 ) OF THE DIRECTIVE DOES NOT CONFER ON MEMBER STATES THE POWER TO MAKE CONDITIONAL OR TO LIMIT THE APPLICATION OF THE PRINCIPLE OF EQUAL TREATMENT WITHIN ITS FIELD OF APPLICATION AND IT IS SUFFICIENTLY PRECISE AND UNCONDITIONAL TO ALLOW INDIVIDUALS , IN THE ABSENCE OF IMPLEMENTING MEASURES ADOPTED WITHIN THE PRESCRIBED PERIOD , TO RELY UPON IT BEFORE THE NATIONAL COURTS AS FROM 23 DECEMBER 1984 IN ORDER TO PRECLUDE THE APPLICATION OF ANY NATIONAL PROVISION INCONSISTENT WITH THAT ARTICLE .
1
6,478
18. The Court notes as a preliminary point that both the child-raising allowance provided for by the BErzGG (Joined Cases C‑245/94 and C‑312/94 Hoever and Zachow [1996] ECR I-4895, paragraphs 18 to 27) and the child-raising allowance under the 1988 Law, which bears similarities to the German child-raising allowance, fulfil the conditions for being considered as ‘family benefits’ within the meaning of Article 4(1)(h) of Regulation No 1408/71.
97. It is true that Directive 95/46 allows the Member States a margin for manoeuvre in certain areas and authorises them to maintain or introduce particular rules for specific situations as a large number of its provisions demonstrate. However, such possibilities must be made use of in the manner provided for by Directive 95/46 and in accordance with its objective of maintaining a balance between the free movement of personal data and the protection of private life.
0
6,479
78. It is clear from settled case-law that it is for the Commission to determine whether it is expedient to take action against a Member State and what provisions, in its view, the Member State has infringed, and to choose the time at which it will bring an action for failure to fulfil obligations; the considerations which determine its choice cannot affect the admissibility of the action. In that regard, while the bringing and continuation of infringement proceedings is a matter for the Commission in its entire discretion, it is for the Court to consider whether there has been a failure to fulfil obligations as alleged, without its being part of its role to take a view on the Commission’s exercise of its discretion (see, to that effect, Case C‑33/04 Commission v Luxembourg [2005] ECR I‑10629, paragraphs 65 to 67 and the case-law cited). Furthermore, the fact that other competing tenderers did not contest the procedure to award the disputed concession cannot have any effect on the assessment of the legality of that procedure or on whether the present action is well founded.
58. By contrast, fixed-term employment contracts such as those at issue in the main proceedings cannot be renewed for the purpose of the performance, in a fixed and permanent manner, even on a part-time basis, of teaching tasks which normally come under the activity of the ordinary teaching staff.
0
6,480
96. There are two aspects to that concept. The first aspect, which is external, entails that the body is protected against external intervention or pressure liable to jeopardise the independent judgment of its members as regards proceedings before them (Case C-506/04 Wilson [2006] ECR I-8613, paragraphs 50 and 51, and RTL Belgium , paragraph 39). The second aspect, which is internal, is linked to impartiality and seeks to ensure a level playing field for the parties to the proceedings and their respective interests in relation to the subject-matter of those proceedings ( Wilson , paragraph 52, and RTL Belgium , paragraph 40).
22. Il ressort d’une jurisprudence constante que la Cour n’impose pas au Tribunal de fournir un exposé qui suivrait, de manière exhaustive et un par un, tous les raisonnements articulés par les parties au litige. La motivation peut donc être implicite, à condition qu’elle permette aux intéressés de connaître les raisons pour lesquelles les mesures en question ont été prises et à la juridiction compétente de disposer des éléments suffisants pour exercer son contrôle (voir, en ce sens, arrêt du 7 janvier 2004, Aalborg Portland e.a./Commission, C-204/00 P, C‑205/00 P, C‑211/00 P, C-213/00 P, C-217/00 P et C-219/00 P, Rec. p. I-123, point 372). Toutefois, s’il est vrai que l’obligation pour le Tribunal de motiver ses décisions ne saurait être interprétée comme impliquant que celui-ci soit tenu de répondre dans le détail à chaque argument invoqué par une partie, en particulier si ce dernier ne revêt pas un caractère suffisamment clair et précis et ne repose pas sur des éléments de preuve circonstanciés (voir, en ce sens, arrêt du 6 mars 2001, Connolly/Commission, C-274/99 P, Rec. p. I-1611, point 121), le Tribunal doit, à tout le moins, examiner toutes les violations de droits alléguées.
0
6,481
16 Moreover, that court harbours doubts as to whether the requirement to compile and submit such a list is proportionate in the light of the objective pursued, namely the prevention of tax avoidance and evasion. It takes the view that that requirement is of a formal and secondary nature allowing only a preliminary analysis of the intended use of the products concerned. In that regard, it refers to the case-law of the Court on value added tax according to which, on the one hand, the deduction of input tax must be allowed if the substantive requirements are satisfied, even if the taxable person has failed to comply with some of the formal requirements (see judgment of 12 July 2012 in EMS-Bulgaria Transport, C‑284/11, EU:C:2012:458, paragraphs 61 and 62) and, on the other hand, national law making export exemptions subject to a time limit for dispatch without allowing, on the basis of failure to comply with the time limit, the reimbursement of value added tax already paid even if the taxable person provided evidence that the goods had left the customs territory of the European Union, which goes beyond what is necessary in order to attain the objective of combating tax avoidance and evasion (see judgment of 19 December 2013 in BDV Hungary Trading, C‑563/12, EU:C:2013:854, paragraph 39).
39. It must be stated in this respect that, in accordance with generally accepted rules on the allocation of the burden of proof, it is the responsibility of the customs authorities which wish to rely on the beginning of the third subparagraph of Article 220(2)(b) of the Customs Code to carry out post-clearance recovery to adduce, in support of their claim, evidence that the issue of incorrect certificates was due to an inaccurate account of the facts provided by the exporter.
0
6,482
141. In particular, when aid granted by a Member State strengthens the position of an undertaking compared with other undertakings competing in intra‑Community trade, the latter must be regarded as affected by that aid ( Italy v Commission , cited in paragraph 131 above, paragraph 115, and Unicredito Italiano , paragraph 56, and the case-law there cited).
19 By becoming and by remaining a shareholder in a company, the shareholder agrees to be subject to all the provisions appearing in the statutes of the company and to the decisions adopted by the organs of the company, in accordance with the provisions of the applicable national law and the statutes, even if he does not agree with some of those provisions or decisions.
0
6,483
28. Although it is true that the subject-matter of the proceedings brought under Article 226 EC is circumscribed by the pre-litigation procedure provided for by that provision and that, consequently, both the Commission’s reasoned opinion and the application must be based on the same complaints, that requirement cannot be stretched so far as to mean that in every case the statement of the subject-matter of the proceedings in the reasoned opinion must be exactly the same as the form of order sought in the originating application if the subject-matter of the proceedings has not been extended or altered but simply limited (see, in particular, Case C-279/94 Commission v Italy [1997] ECR I-4743, paragraphs 24 and 25, Case C-52/00 Commission v France [2002] ECR I-3827, paragraph 44, and Case C-139/00 Commission v Spain [2002] ECR I-6407, paragraphs 18 and 19).
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
6,484
58. However, even where it has such a discretion, the Community legislature is obliged to base its choice on objective criteria appropriate to the aim pursued by the legislation in question (see, to that effect, Case 106/81 Kind v EEC [1982] ECR 2885, paragraphs 22 and 23, and Sermide , paragraph 28), taking into account all the facts and the technical and scientific data available at the time of adoption of the act in question (see, to that effect, Case C‑284/95 Safety Hi-Tech [1998] ECR I‑4301, paragraph 51).
21. Il convient, en premier lieu, de rappeler qu’il résulte de la jurisprudence constante de la Cour que, dans l’intérêt de la sécurité juridique et de la facilité des contrôles, le critère décisif pour le classement tarifaire des marchandises doit être recherché, d’une manière générale, dans leurs caractéristiques et propriétés objectives, telles que définies par le libellé de la position de la NC et des notes de section ou de chapitre (voir arrêt JVC France, C‑312/07, EU:C:2008:324, point 33 et jurisprudence citée).
0
6,485
52 As regards the principle of non-discrimination on grounds of nationality, it should be recalled that, according to settled case-law, the application of national law cannot be held to be contrary to that principle merely because other Member States allegedly apply less strict rules (see to that effect, in particular, Case 14/68 Wilhelm v Bundeskartellamt [1969] ECR 1, paragraph 13, Case 155/80 Oebel [1981] ECR 1993, paragraph 9, and Case C-379/92 Peralta [1994] ECR I-3453, paragraph 48).
36. Although it is indisputable that in a situation of that kind the claimant in the main proceedings is a consumer covered by the first paragraph of Article 13 of the Brussels Convention and that the vendor made contact with the consumer in the manner provided for in point 3(a) of that provision, by sending her a personalised letter containing a prize notification together with a catalogue and an order form for the sale of its goods in the Contracting State where she resides in order to induce her to take up the vendor’s offer, the fact remains that in this case the vendor’s initiative was not followed by the conclusion of a contract between the consumer and the vendor for one of the purposes referred to in that provision and in the course of which the parties assumed reciprocal obligations.
0
6,486
25. In Articles 5 and 7 of the Directive the Community legislature laid down the rule of Community exhaustion, that is to say, the rule that the rights conferred by a trade mark do not entitle the proprietor to prohibit use of the mark in relation to goods bearing that mark which have been placed on the market in the EEA by him or with his consent. In adopting those provisions, the Community legislature did not leave it open to the Member States to provide in their domestic law for exhaustion of the rights conferred by a trade mark in respect of products placed on the market in third countries (Silhouette International Schmied , cited above, paragraph 26, and Joined Cases C-414/99 to C-416/99 Zino Davidoff and Levi Strauss [2001] ECR I-8691, paragraph 32).
18 Before replying to these questions, it is appropriate to describe briefly the basic principle of the VAT system and how it operates.
0
6,487
37 Adidas cannot effectively rely on paragraph 24 of SABEL.
20. With regard to the case in the main proceedings, it is not apparent from the file that, because of special circumstances, such as a very modest economic interest at stake, it could reasonably be maintained that an undertaking located in a Member State other than that of the Comune di Cingia de’ Botti would have no interest in the concession at issue and that the effects on the fundamental freedoms concerned should therefore be regarded as too uncertain and indirect to warrant the conclusion that they may have been infringed (see, to that effect, Case C-69/88 Krantz [1990] ECR I-583, paragraph 11; Case C‑44/98 BASF [1999] ECR I-6269, paragraph 16; and the order in Case C‑431/01 Mertens [2002] ECR I‑7073, paragraph 34).
0
6,488
27. In exercising that power, however, the Member States must comply with European Union law, in particular the provisions of the Treaty on fundamental freedoms, including freedom of establishment. Those provisions prohibit the Member States from introducing or maintaining unjustified restrictions on the exercise of those freedoms in the healthcare sector (see, to that effect, Joined Cases C-171/07 and C-172/07 Apothekerkammer des Saarlandes and Others [2009] ECR I-4171, paragraph 18; Case C-345/09 van Delft and Others [2010] ECR I-9879, paragraph 84; and Case C-89/09 Commission v France [2010] ECR I-12941, paragraph 41).
48. However, the latter analysis is not valid as regards consumption residues which cannot be regarded as ‘by-products’ of a manufacturing or extraction process which are capable of being reused as an integral part of the production process.
0
6,489
15 The Court has already held (see the judgment in Joined Cases 266/87 and 267/87 The Queen v Royal Pharmaceutical Society of Great Britain, ex parte Association of Pharmaceutical Importers [1989] ECR 1295, paragraph 15) that measures adopted by a professional body on which national legislation has conferred powers of that nature constitute, if they are capable of affecting trade between Member States, "measures" within the meaning of Article 30 of the Treaty.
16 As regards rules such as those constituted by the BinnSchVG, it should first be noted that the members of the freight commissions, while not described as experts in tariff matters, unlike the members of the tariff commissions set up by the Law on the carriage of goods by road which was in point in the judgment in Reiff, hold an honorary office and are not bound by orders or instructions. As regards the expanded freight commissions, the BinnSchVG expressly underlines the independent role of the chairman and the two assessors who have three of the five votes.
0
6,490
54. Consequently, it is only quite exceptionally that the Court may, in application of the general principle of legal certainty inherent in the European Union legal order, be moved to restrict the opportunity to rely on a provision which it has interpreted. Two essential criteria must be fulfilled before such a limitation can be imposed, namely, that those concerned should have acted in good faith, and that there should be a risk of serious difficulties (judgments in Skov and Bilka , C‑402/03, EU:C:2006:6, paragraph 51, and Kalinchev , C‑2/09, EU:C:2010:312, paragraph 50).
37. In that regard, it is clear from an examination of the preparatory documents which preceded the adoption of that regulation that various proposals intended to define more precisely the scope of the public-interest exceptions to which Article 4(1)(a) of that regulation refers, which would undoubtedly have enabled the opportunities for judicial review in regard to the institution’s assessment to be correspondingly increased, were not accepted.
0
6,491
38. In addition, the limitation based on nationality does not relate to specific matches between teams representing their respective countries but applies to official matches between clubs and thus to the essence of the activity performed by professional players. As the Court has also ruled, such a limitation cannot be justified on sporting grounds ( Bosman , paragraphs 128 to 137; Deutscher Handballbund , paragraphs 54 to 56).
6 THE CONCEPT OF A MEASURE CAPABLE OF GIVING RISE TO AN ACTION IS IDENTICAL IN ARTICLES 173 AND 175, AS BOTH PROVISIONS MERELY PRESCRIBE ONE AND THE SAME METHOD OF RECOURSE .
0
6,492
53. It follows that all the international commitments challenged in this action must be assessed in relation to the provisions of Community law cited by the Commission in support of this action (see, to that effect, Commission v Denmark , paragraphs 36 to 42; Commission v Sweden , paragraphs 34 to 40; Commission v Finland , paragraphs 36 to 42; Commission v Belgium , paragraphs 47 to 53; Commission v Luxembourg , paragraphs 42 to 48, and Commission v Austria , paragraphs 46 to 52).
50 As regards the third part of the seventh question, since the same term, that is to say `obvious negligence' is used in the second indent of Article 859 of the implementing Regulation and the second indent of Article 239(1) of the Customs Code, it is not possible to conclude that there was no obvious negligence within the meaning of the second indent of Article 239(1) where a customs debt is incurred pursuant to Article 204(1)(a) of the Customs Code as a result of behaviour which constitutes obvious negligence within the meaning of the second indent of Article 859 of the implementing Regulation. Second part of the seventh question.
0
6,493
31. The Staff Regulations are intended to regulate legal relations between the European institutions and their officials, by establishing a series of reciprocal rights and obligations and by affording certain members of an official’s family rights which they may assert in relation to the European Union (judgment in Johannes , C‑430/97, EU:C:1999:293, paragraph 19).
25. By the first question referred in Cases C-21/03 and C-34/03, the national court is seeking essentially to ascertain whether the provisions of Community law to which it refers preclude a rule, such as that laid down in Article 26 of the Royal Decree of 25 March 1999 amending the Royal Decree of 10 January 1996 and Article 32 of the Royal Decree of 25 March 1999 amending the Royal Decree of 8 January 1996, which states that any person who has been instructed to carry out research, experiments, studies or development in connection with public works, supplies or services is not allowed to participate in or to submit a tender for a public contract for those works, supplies or services where that person is not permitted to prove that, in the circumstances of the case, the experience which he has acquired was not capable of distorting competition (‘the rule at issue in the main proceedings’).
0
6,494
35. According to the settled case-law of the Court, Article 56(1) EC lays down a general prohibition on restrictions on the movement of capital between Member States (judgments in Persche , C‑318/07, EU:C:2009:33, paragraph 23, and Mattner , C‑510/08, EU:C:2010:216, paragraph 18).
50. It is, however, necessary to add in that regard that the mere fact that the goods, at the time when the request for revision of the export declaration is submitted, have already left the territory of the European Union, and that a physical check of those goods prior to their being exported has therefore become impossible, does not allow the conclusion to be drawn that revision of the export declaration in question is not possible. Although it is necessary, in principle, as has been stated in paragraph 43 of the present judgment, that physical checks should be carried out on a portion of the goods which are exported outside of the European Union in order that the objectives of the European Union legislation on export refunds may be fulfilled, the absence of such a check in a specific case does not necessarily prevent those objectives from being none the less fulfilled, taking account of the particular circumstances of that case.
0
6,495
21. What is more, the provisions of the Treaty on freedom of movement for persons are intended to facilitate the pursuit by Community nationals of occupational activities of all kinds throughout the European Community, and they preclude measures which might place those nationals at a disadvantage when they wish to pursue an economic activity in the territory of another Member State (Case C‑464/02 Commission v Denmark [2005] ECR I‑7929, paragraph 34; Commission v Portugal , paragraph 15; Commission v Sweden , paragraph 17; and Case C‑318/05 Commission v Germany , paragraph 114).
31. As an exception to the prohibition on imposing specific obligations on operators individually, the obligations which may be imposed under the Universal Service Directive on undertakings designated in accordance with Article 8(1) thereof to provide universal service are to be interpreted strictly.
0
6,496
39. In that regard, it should be observed that the legality of a decision concerning State aid is to be assessed in the light of the information available to the Commission when the decision was adopted. A Member State therefore cannot rely on information which it failed to bring to the attention of the Commission in the course of the administrative procedure when contesting the legality of such a decision (see, inter alia, Joined Cases C-278/92, C-279/92 and C-280/92 Spain v Commission [1994] ECR I-4103, paragraph 31, and Case C-382/99 Netherlands v Commission [2002] ECR I-5163, paragraph 76).
46. That discretion may be used in particular to choose the most appropriate harmonisation technique where the proposed approximation requires physical, chemical or biological analyses to be made and scientific developments in the field concerned to be taken into account. Such evaluations relating to the safety of products correspond to the objective imposed on the Community legislature by Article 95(3) EC of ensuring a high level of protection of health.
0
6,497
25 In the second place, it should be pointed out that a possible error by the General Court in the assessment of the severability of a provision of an act of EU law is an error of law which is subject to review by the Court of Justice (for such a review, see, inter alia, judgment of 29 March 2012, Commission v Estonia, C‑505/09 P, EU:C:2012:179, paragraphs 110 to 122).
18 Moreover, the GueKG does not allow the Tariff Boards to fix the tariffs solely by reference to the interests of undertakings or associations of undertakings engaged in transport but requires them to take account of the interests of the agricultural sector and of medium-sized undertakings or regions which are economically weak or have inadequate transport facilities. Furthermore, the tariffs are fixed only after compulsory consultation of an advisory committee made up of representatives of the users of the services.
0
6,498
68. In the second place, it should be added that that directive does not require the data in question to be retained within the European Union, with the result that it cannot be held that the control, explicitly required by Article 8(3) of the Charter, by an independent authority of compliance with the requirements of protection and security, as referred to in the two previous paragraphs, is fully ensured. Such a control, carried out on the basis of EU law, is an essential component of the protection of individuals with regard to the processing of personal data (see, to that effect, Case C‑614/10 Commission v Austria EU:C:2012:631, paragraph 37).
53 The Court of First Instance therefore erred in law in declaring Decision 89/190 non-existent.
0
6,499
34. In that regard, it should be recalled that, in proceedings under Article 234 EC, which are based on a clear separation of functions between the national courts and the Court of Justice, any assessment of the facts in the case is a matter for the national court. Similarly, it is solely for the national court, before which the dispute has been brought and which must assume responsibility for the ultimate judicial decision, to determine in the light of the particular circumstances of the case both the need for a preliminary ruling in order to enable it to deliver judgment and the relevance of the questions which it submits to the Court. Consequently, where the questions submitted concern the interpretation of Community law, the Court is in principle bound to give a ruling (see, inter alia, Case C‑326/00 IKA [2003] ECR I‑1703, paragraph 27; Case C‑145/03 Keller [2005] ECR I‑2529, paragraph 33; Case C‑419/04 Conseil général de la Vienne [2006] ECR I‑5645, paragraph 19; and Case C‑537/07 Gómez-Limón [2009] ECR I‑0000, paragraph 24).
22 ONCE THIS CONDITION IS SATISFIED , THE MOTIVES WHICH MAY HAVE PROMPTED THE WORKER TO SEEK EMPLOYMENT IN THE MEMBER STATE CONCERNED ARE OF NO ACCOUNT AND MUST NOT BE TAKEN INTO CONSIDERATION .
0