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7,100 | 57. In order to answer that question, the Court would point out that it is clear from its case-law that the abolition, as between Member States, of obstacles to freedom of movement for persons and freedom to provide services would be compromised if the abolition of State barriers could be neutralised by obstacles resulting from the exercise, by associations or organisations not governed by public law, of their legal autonomy ( Walrave and Koch , paragraph 18; Bosman , paragraph 83; Deliège , paragraph 47; Angonese , paragraph 32; and Wouters and Others , paragraph 120). | 43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC. | 0 |
7,101 | 36
As regards CN heading 2309, it follows from the case-law of the Court that the term ‘preparation’ under that heading means either the processing of a product, or a mixture with other products. For it to come under CN heading 2309, the product at issue in the main proceedings must still, firstly, be suitable only for animal feeding and, secondly, have been finally processed or result from a mixture of different substances (see, by analogy with regard to heading 2307 of the Common Customs Tariff of 1965, which preceded CN heading 2309, judgments in Henck, 36/71, EU:C:1972:25, paragraphs 4 and 12, and in van de Poll, 38/72, EU:C:1972:127, paragraph 5). | 34. As regards the division of jurisdiction between the Community judicature and national courts, it is for the national court to determine whether those conditions are fulfilled in the case pending before it. The Court, when giving a preliminary ruling, may, where appropriate, provide clarification designed to give the national court guidance in its interpretation (see, to that effect, Case C-79/01 Payroll and Others [2002] ECR I-8923, paragraphs 28 and 29). In that connection, and in answer to the questions referred by the national court, it is for that court to take account of the factors stated in the following paragraphs.
The admission condition | 0 |
7,102 | 12 In this regard, in order to determine whether a referring body is a court or tribunal within the meaning of Article 234 EC, 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, in particular, Case C-54/96 Dorsch Consult [1997] ECR I-4961, paragraph 23 and the case-law cited therein, Joined Cases C-110/98 to C-147/98 Gabalfrisa and Others [2000] ECR I-1577, paragraph 33, and Case C-178/99 Salzmann [2001] ECR I-4421, paragraph 13). | 47. Il convient de rappeler que les éléments essentiels de fait et de droit sur lesquels un recours est fondé doivent ressortir d’une façon cohérente et compréhensible du texte de la requête elle-même (voir, notamment, arrêt du 24 mars 2011, Commission/Espagne, C‑400/08, Rec. p. I‑1915, point 36 et jurisprudence citée). En l’espèce, la requête de la Commission répond à cette exigence. En effet, la Commission y expose clairement que la limitation aux entreprises du secteur financier et des assurances du régime relatif aux groupes TVA est, selon elle, «en contradiction avec le principe de neutralité fiscale consacré par le droit de l’Union, qui constitue la traduction, en matière de TVA, du principe d’égalité de traitement garanti par le droit de l’Union», et que ce dernier principe est applicable en l’espèce. | 0 |
7,103 | 36. As the Italian Government has observed, the Court has repeatedly stated that the legislation on games of chance is one of the areas in which there are significant moral, religious and cultural differences between the Member States. In the absence of harmonisation in the field at EU level, it is for each Member State to determine in those areas, in accordance with its own scale of values, what is required in order to ensure that the interests in question are protected (see, inter alia, judgments in Stanleybet International and Others , C‑186/11 and C‑209/11, EU:C:2013:33, paragraph 24, and Digibet and Albers , C‑156/13, EU:C:2014:1756, paragraph 24). | 46 Accordingly, providing access to roads on payment of a toll constitutes a supply of services for consideration within the meaning of Article 2(1) of the Sixth Directive. | 0 |
7,104 | 54. As to the question of whether decreases in pay ought to be taken into account, the Court has held that in the context of Article 234 EC proceedings it must, in order to determine whether it has jurisdiction, examine the conditions in which the case has been referred to it by the national court. The spirit of cooperation which must prevail in the preliminary ruling procedure requires the national court to have regard to the function entrusted to the Court of Justice, which is to assist in the administration of justice in the Member States and not to deliver advisory opinions on general or hypothetical questions (Case C-415/93 Bosman [1995] ECR I-4921, paragraph 59; Case C-379/98 PreussenElektra [2001] ECR I-2099, paragraph 38; Case C-390/99 Canal Satélite Digital [2002] ECR I-607, paragraph 18; and Case C‑451/99 Cura Anlagen [2002] ECR I-3193, paragraph 16). | 38 Under Article 7(1), where a lawyer practising under his home-country professional title fails to fulfil the obligations in force in the host Member State, the rules of procedure, penalties and remedies provided for in that State are to apply. | 0 |
7,105 | 51. There are accordingly no grounds for setting aside the judgment under appeal in that regard, notwithstanding the error of law vitiating paragraph 59 thereof (see, in this connection, Joined Cases C-74/00 P and C-75/00 P Falck and Acciaierie di Bolzano v Commission [2002] ECR I‑7869, paragraph 122; Case C-93/02 P Biret International v Council [2003] ECR I‑10497, paragraph 60; and Case C-94/02 P Biret et Cie v Council [2003] ECR I‑10565, paragraph 63). | 63. However, the errors of law thus made by the Court of First Instance as regards the duty to state reasons and the scope of the judgment in Atlanta v European Community do not invalidate the contested judgment, if the operative part thereof and in particular the rejection of the plea at first instance concerning the SPS Agreement, appears founded on other legal grounds (see to that effect Case C-367/95 P Commission v Sytraval and Brink ' s France [1998] ECR I-1719, paragraph 47). | 1 |
7,106 | 26. No reason has been put before the Court to justify why the mere fact that a marketing authorisation of reference was withdrawn at the request of its holder should entail the automatic withdrawal of the parallel import licence issued for the medicinal product in question (see, to that effect, Ferring , paragraph 35). | 23. Among those obligations, Article 22(2) of the Sixth VAT Directive provides, inter alia, that every taxable person is to keep accounts in sufficient detail to permit application of the VAT and inspection by the tax authority. | 0 |
7,107 | 49. It follows that administrative, material or technical services and activities involving the supply of financial information which do not alter the legal and financial position of the parties are not covered by the exemption laid down in Article 13B(d)(5) of the Sixth Directive (see SDC , paragraph 66, and CSC Financial Services , paragraphs 28 and 30). | 43 As the Advocate General has explained in points 85 to 88 of his Opinion, benefits such as DLA fall within the category of benefits which, as regards the detailed rules for granting them, are closely linked to a particular economic and social context. | 0 |
7,108 | 69. Having regard to the considerations set out in paragraphs 40 to 48 above, in the absence of provisions in Regulation No 1408/71 concerning specifically the risk of reliance on care, Article 27 of that regulation must, in circumstances such as those at issue in the main proceedings, be interpreted in the light of the objectives underlying the regulation, taking into account the particular features of benefits relating to the risk of reliance on care as opposed to sickness benefits stricto sensu (see, inter alia, by analogy, Case 100/78 Rossi [1979] ECR 831, paragraph 12, and Case C‑168/88 Dammer [1989] ECR 4553, paragraph 20). | 43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC. | 0 |
7,109 | 63
That is inter alia the case where national legislation is such as to obstruct one or more of the fundamental freedoms guaranteed by the Treaty and the Member State concerned relies on overriding reasons in the public interest in order to justify such an obstacle. In such a situation, the national legislation concerned can fall within the exceptions thereby provided for only if it complies with the fundamental rights the observance of which is ensured by the Court (see judgments of 18 June 1991, ERT , C‑260/89, EU:C:1991:254, paragraph 43, and of 30 April 2014, Pfleger and Others , C‑390/12, EU:C:2014:281, paragraph 35). | 46. En ce qui concerne la seconde de ces conditions, à savoir le fait d’être affecté individuellement par l’acte en cause, il ressort d’une jurisprudence constante que les sujets autres que les destinataires d’une décision ne peuvent prétendre être concernés individuellement que si cette décision les atteint en raison de certaines qualités qui leur sont particulières ou d’une situation de fait qui les caractérise par rapport à toute autre personne et, de ce fait, les individualise d’une manière analogue à celle du destinataire (arrêts du 15 juillet 1963, Plaumann/Commission, 25/62, Rec. p. 197, 223, Comitato «Venezia vuole vivere» e.a./Commission, précité, point 52, ainsi que Inuit Tapiriit Kanatami e.a./Parlement et Conseil, précité, point 72). | 0 |
7,110 | 20 As regards the requirement of maintaining financial equilibrium between the old-age pension scheme and other benefit schemes, it should be noted that in paragraph 14 of its judgment in Thomas the Court has already held that the grant of benefits under non-contributory schemes to persons in respect of whom certain risks have materialized where this occurs without reference to their entitlement to an old-age pension by virtue of contribution periods completed by them, has no direct influence on the financial equilibrium of contributory pension schemes. | 14 As regards the requirement of preserving financial equilibrium as between the old-age pension scheme and the other benefit schemes, it should be noted that the grant of benefits under non-contributory schemes, such as severe disablement allowance and invalid care allowance, to persons in respect of whom certain risks have materialized, regardless of the entitlement of such persons to an old-age pension by virtue of contribution periods completed by them, has no direct influence on the financial equilibrium of contributory pension schemes. | 1 |
7,111 | 25. As regards the principles of equal treatment and of non-discrimination and the obligation of transparency, the Member States must be recognised as having a certain amount of discretion for the purpose of adopting measures intended to ensure compliance with those principles, which are binding on contracting authorities in any procedure for the award of a public contract (see judgment in Serrantoni and Consorzio stabile edili , C‑376/08, EU:C:2009:808, paragraphs 31 and 32). | 13 IT MUST HOWEVER BE NOTED THAT FOR AN ADMINISTRATIVE PRACTICE TO CONSTITUTE A MEASURE PROHIBITED UNDER ARTICLE 30 THAT PRACTICE MUST SHOW A CERTAIN DEGREE OF CONSISTENCY AND GENERALITY . THAT GENERALITY MUST BE ASSESSED DIFFERENTLY ACCORDING TO WHETHER THE MARKET CONCERNED IS ONE ON WHICH THERE ARE NUMEROUS TRADERS OR WHETHER IT IS A MARKET , SUCH AS THAT IN POSTAL FRANKING MACHINES , ON WHICH ONLY A FEW UNDERTAKINGS ARE ACTIVE . IN THE LATTER CASE , A NATIONAL ADMINISTRATION ' S TREATMENT OF A SINGLE UNDERTAKING MAY CONSTITUTE A MEASURE INCOMPATIBLE WITH ARTICLE 30 . | 0 |
7,112 | 61. However, while it is true that transposing a directive into national law does not require the provisions of the directive to be formally enacted in an express and specific legal provision, since the general legal context may be sufficient for its implementation, depending on its content (see, in particular, Case 29/84 Commission v Germany [1985] ECR 1661, paragraphs 22 and 23; Case C‑217/97 Commission v Germany [1999] ECR I‑5087, paragraphs 31 and 32; and Case C‑233/00 Commission v France [2003] ECR I‑6625, paragraph 76), it should be noted that by specifying in indent (a) of the first subparagraph of Article 4(2) of Directive 2003/4 that the protection of the confidentiality of public proceedings must be ‘provided for by law’, a condition which corresponds to the requirement laid down in Article 4(4) of the Aarhus Convention that the confidentiality of proceedings must be ‘provided for under national law’, the European Union legislature clearly wanted an express provision to exist in national law with a precisely defined scope, and not merely a general legal context. | 96 THIS SUBMISSION MUST THEREFORE BE REJECTED . | 0 |
7,113 | 49 The rest of the case-law referred to by KCH is not decisive. In most of the cases referred to, the penalty is examined in the light of the principle of proportionality rather than the principle `nulla poena sine culpa' (cases cited above, Thyssen v Commission, paragraphs 18 to 22; Schumacher, paragraphs 25 to 31; Cereol Italia, paragraphs 13 to 27; National Farmers' Union and Others, paragraphs 49 to 55; and Molkereigenossenschaft Wiedergeltingen, paragraphs 33 to 45). As for the judgment in Estel v Commission, in paragraphs 38 to 43 of which the Court held that a steel company penalised by the Commission for having exceeded the production quota imposed on it had committed an error which was not excusable and that, accordingly, the Commission had not breached the principle `nulla poena sine culpa', that judgment was delivered in an area far removed from agricultural regulations and without the Court ruling explicitly on whether the penalty in question was of a criminal nature or not. | 21. In fact, it is apparent from that memorandum that the pharmaceutical form of the medicinal product, to which an excipient may contribute, as noted by the Advocate General in point 11 of his Opinion and the French Government at the hearing, does not form part of the definition of ‘product’, which is understood to mean an ‘active substance’ or ‘active ingredient’ in the strict sense. | 0 |
7,114 | 22. Thus the Court has held that, although certain judgments in actions between a public authority and a person governed by private law may come within the scope of the Brussels Convention, it is otherwise where the public authority is acting in the exercise of its public powers (LTU , paragraph 4; Rüffer , paragraph 8, and Baten , paragraph 30). | 37 IT MUST NEVERTHELESS BE EMPHASIZED THAT WHEN THE GOVERNMENTS OF THE MEMBER STATES MAKE PROVISIONAL DECISIONS THEY MUST IN ACCORDANCE WITH THE RULE IMPOSING ON MEMBER STATES AND THE COMMUNITY INSTITUTIONS MUTUAL DUTIES OF SINCERE COOPERATION , AS EMBODIED IN PARTICULAR IN ARTICLE 5 OF THE EEC TREATY , HAVE REGARD TO THE POWER OF THE PARLIAMENT TO DETERMINE ITS INTERNAL ORGANIZATION . THEY MUST ENSURE THAT SUCH DECISIONS DO NOT IMPEDE THE DUE FUNCTIONING OF THE PARLIAMENT .
| 0 |
7,115 | 29. It should be recalled that, according to settled case-law of the Court, whenever the provisions of a directive appear, so far as their subject-matter is concerned, to be unconditional and sufficiently precise, they may be relied upon before the national courts by individuals against the State where the latter has failed to implement the directive in domestic law by the end of the period prescribed or where it has failed to implement the directive correctly (judgment in Almos Agrárkülkereskedelmi , C‑337/13, EU:C:2014:328, paragraph 31 and the case-law cited). | 63. Furthermore, it must be stated that, since the Explanatory Notes to the CN are intended to facilitate the interpretation of the CN for the purposes of tariff classification, they must be interpreted in such a way as to ensure that the subheadings of the CN are properly applied. | 0 |
7,116 | 33
According to settled case-law, the fundamental rights guaranteed within the EU legal order are designed to be applied in all situations regulated by EU law, but may not be applied outside those situations. It is consonant with those limits that the Court has already stated that it has no jurisdiction to appraise, in the light of the Charter, national legislation which falls outside the framework of EU law. On the other hand, if such legislation falls within the scope of EU law, the Court, when requested to give a preliminary ruling, must provide all the guidance as to interpretation needed in order for the national court to determine whether that legislation is compatible with the fundamental rights the observance of which the Court ensures (see, in particular, judgment of 26 September 2013, Texdata Software, C‑418/11, EU:C:2013:588, paragraph 72 and the case-law cited). | 30. To allow a Member State to introduce, in relation to the admission of third-country nationals for study purposes, conditions additional to those laid down in Articles 6 and 7 of Directive 2004/114 would be contrary to the objective pursued by that directive of promoting the mobility of such nationals. | 0 |
7,117 | 37. Furthermore, it can be seen from the case-law of the Court of Justice that, although Regulation No 1408/71 does not expressly cover family situations following a divorce, there is nothing to justify the exclusion of such situations from the scope of that regulation (see Case 149/82 Robards [1983] ECR p. 171, paragraph 15; Kulzer , paragraph 32; Case C‑255/99 Humer [2002] ECR I‑1205, paragraph 42; and Case C‑363/08 Slanina [2009] ECR I-0000, paragraph 30). | 24. Those various categories of services also have the common feature that they are usually provided for specific events, and the place where those complex services are physically carried out is easy to identify, as a rule, since such events take place at specific locations. | 0 |
7,118 | 48. With regard to judicial review of the conditions referred to in the previous paragraph, the Community legislature must be allowed a broad discretion in an area such as that concerned in the present case, which involves political, economic and social choices on its part, and in which it is called on to undertake complex assessments. Only if a measure adopted in this field is manifestly inappropriate in relation to the objective which the competent institutions are seeking to pursue can the lawfulness of such a measure be affected (see, to that effect, Case C-84/94 United Kingdom v Council [1996] ECR I-5755, paragraph 58; Case C-233/94 Germany v Parliament and Council [1997] ECR I-2405, paragraphs 55 and 56; Case C-157/96 National Farmers’ Union and Others [1998] ECR I-2211, paragraph 61; and British American Tobacco (Investments) and Imperial Tobacco , paragraph 123). | À titre liminaire, il convient de rappeler que, sous réserve de certaines exceptions non pertinentes pour la présente affaire,
la taxation des véhicules automobiles n’a pas été harmonisée au niveau de l’Union. Les États membres sont donc libres d’exercer
leur compétence fiscale dans ce domaine, à condition de l’exercer dans le respect du droit de l’Union (voir arrêt X, C‑302/12,
EU:C:2013:756, point 23 et jurisprudence citée). | 0 |
7,119 | 50. The Court has held in that respect that Article 8(4) may, however, not be used by a Member State as a basis for refusing indefinitely to recognise, in relation to a person who has been subject in its territory to a measure withdrawing or cancelling a previous licence issued by that State, the validity of any licence that may subsequently, that is to say, after the period of prohibition, be issued to him by another Member State (see, to that effect, Case C‑476/01 Kapper [2004] ECR I‑5205, paragraph 76; Wiedemann and Funk , paragraph 63; Schwarz , paragraph 85; and Order of 6 April 2006 in Case C‑227/05 Halbritter , paragraph 28). | 18 It must therefore be stated in reply to the first part of the second question that the term "matters relating to tort, delict or quasi-delict" within the meaning of Article 5 ( 3 ) of the Convention must be regarded as an independent concept covering all actions which seek to establish the liability of a defendant and which are not related to a "contract" within the meaning of Article 5 ( 1 ). | 0 |
7,120 | 11. It must be added that, according to equally settled case-law, a Member State may not seek to rely on provisions, practices or circumstances in its internal legal order in order to justify failure to comply with the obligations and time-limits laid down in a directive (see, in particular, Case C-276/98 Commission v Portugal [2001] ECR I-1699, paragraph 20, and Case C-351/01 Commission v France [2002] ECR I-8101, paragraph 9). | 81. Il convient donc de noter que, bien que le libellé du point 3.2.1 de l’encadrement 1994 ainsi que celui des points 36 et 37 de l’encadrement de 2001 ne soient pas identiques, les termes de ce dernier, en ce qui concerne les investissements dont les coûts sont éligibles, ne comportent pas une modification substantielle du dispositif antérieur. | 0 |
7,121 | 42. Furthermore, it is apparent from the information provided to the Court that the Spanish procedural system in relation to mortgage enforcement is characterised by the fact that, once the procedure has been initiated, any other legal claim that the consumer might bring, including claims contesting the validity of the instrument enforced, enforceability, certainty, or extinction or the amount of the debt, is dealt with in separate proceedings and by a separate decision, without either one or the other having the effect of staying or terminating the pending enforcement proceedings, except in the residual circumstances in which a consumer has lodged a preliminary application for annulment of the mortgage before the marginal note regarding issue of the security certificate (see, to that effect, Aziz , EU:C:2013:164, paragraphs 55 to 59). | 43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC. | 0 |
7,122 | 41 It must be borne in mind that the obligation of a Member State to take all the measures necessary to achieve the result prescribed by a directive is a binding obligation imposed by the third paragraph of Article 189 of the EC Treaty (now the third paragraph of Article 249 EC) and by the directive itself (Case C-129/96 Inter-Environnement Wallonie [1997] ECR I-7411, paragraph 40). | 42. Consequently, the Italian Government cannot complain that the Commission has extended or altered the subject-matter of the action as defined by the pre-litigation procedure. | 0 |
7,123 | 24 It is, furthermore, clear from, in particular, the judgment in Case C-415/93 Union Royale Belge des Sociétés de Football Association and Others v Bosman and Others [1995] ECR I-4921, paragraphs 84 to 86, that justifications on grounds of public policy, public security or public health, as envisaged in Article 48(3) of the Treaty, may be relied upon not only by Member States in order to justify limitations on freedom of movement for workers under their laws, regulations or administrative provisions but also by individuals in order to justify such limitations under agreements or other measures adopted by persons governed by private law. Thus, if an employer may rely on a derogation under Article 48(3), he must also be able to rely on the same principles under, in particular, Article 48(1) and (2). | 41. Similarly, formal categorisation as a self-employed person under national law does not exclude the possibility that a person may have to be treated as a worker for the purposes of Directive 92/85 if that person’s independence is merely notional, thereby disguising an employment relationship within the meaning of that directive (see, by analogy, Allonby , paragraph 71). | 0 |
7,124 | 58. In addition, it must be recalled that the burden of proving the existence of exceptional circumstances justifying the derogation from those rules lies on the person seeking to rely on those circumstances (see Case 199/85 Commission v Italy [1987] ECR 1039, paragraph 14, and Commission v Greece , cited above, paragraph 33). | 43 Even though the procedural rule at issue does not totally deprive the claimants of access to membership, the fact nevertheless remains that, just as in Magorrian and Cunningham, a procedural rule like regulation 12 of the Occupational Pension Regulations prevents the entire record of service completed by those concerned before the two years preceding the date on which they commenced their proceedings from being taken into account for the purposes of calculating the benefits which would be payable even after the date of the claim. | 0 |
7,125 | 18 The Landesarbeitsgericht considered that, under the case-law of the Bundesarbeitsgericht (Federal Labour Court), Deutsche Post's appeal was unfounded and that Mrs Sievers and Mrs Schrage were entitled to the pensions which they claimed. It observed, however, that under the case-law of the Court (Barber, cited above, Case C-109/91 Ten Oever [1993] ECR I-4879 and Case C-128/93 Fisscher [1994] ECR I-4583), the direct effect of Article 119 of the Treaty could in principle be relied on to claim equal treatment for men and women in relation to occupational pensions only for periods of employment subsequent to 17 May 1990. Moreover, it was clear from the Protocol that benefits under occupational social security schemes were not to be considered as remuneration if and in so far as they were attributable to periods of employment prior to 17 May 1990. | À supposer qu’une telle justification, constituant une raison impérieuse d’intérêt général, existe, encore faut-il que la
même taxe respecte le principe de proportionnalité (voir ordonnance van de Coevering, C‑242/05, EU:C:2006:430, point 27, ainsi
que arrêt van Putten e.a., C‑578/10 à C‑580/10, EU:C:2012:246, point 53). | 0 |
7,126 | 93. Finally, with regard to whether the presumption of actual exercise of decisive influence is compatible with the principles of the right to a fair hearing and the presumption of innocence, the Court has already held that that presumption is proportionate to the aim pursued and, therefore, remains within acceptable limits, since it is intended, in particular, to strike a balance between, on the one hand, the importance of the objective of combatting conduct contrary to the competition rules, in particular to Article 81 EC, and of preventing a repetition of such conduct and, on the other hand, the requirements flowing from certain general principles of European Union law, such as the principle of the presumption of innocence, the principle that penalties should be applied solely to the offender and the principle of legal certainty, as well as the rights of the defence, including the principle of equality of arms. It is for that reason in particular that the presumption is rebuttable (see, to that effect, ENI v Commission , paragraph 50, and Case C‑501/11 P Schindler Holding and Others v Commission [2013] ECR, paragraphs 107 and 108). | 61. Certes, aux points 34 à 43 et 46 de l’arrêt Horizon College, précité, la Cour a précisé que l’application de l’exonération à la mise à disposition de personnel en tant qu’opération «étroitement liée», en l’occurrence, à l’enseignement est, en tout état de cause, subordonnée à trois conditions, reflétées en partie aux articles 132 et 134 de la directive 2006/112, à savoir, en substance, premièrement, que tant cette prestation principale que la mise à disposition qui est étroitement liée à celle-ci soient effectuées par des organismes visés à l’article 132, paragraphe 1, sous i), de cette directive, deuxièmement, que ladite mise à disposition soit d’une nature ou d’une qualité telles que, sans le concours d’un tel service, il ne saurait être assuré que l’enseignement dispensé par l’établissement destinataire et, partant, celui dont bénéficient les étudiants de ce dernier, aurait une valeur équivalente, et, troisièmement, qu’une telle mise à disposition ne soit pas essentiellement destinée à procurer des recettes supplémentaires par la réalisation d’une opération effectuée en concurrence directe avec des entreprises commerciales soumises à la TVA. | 0 |
7,127 | 32. The Court has interpreted that concept as meaning that it covers the transfer of a business or an independent part of an undertaking including tangible elements and, as the case may be, intangible elements which, together, constitute an undertaking or a part of an undertaking capable of carrying on an independent economic activity, but that it does not cover the simple transfer of assets, such as the sale of a stock of products (see Zita Modes , paragraph 40; SKF , paragraph 37; and Schriever , paragraph 24). It is also important, in order for Article 5(8) of the Sixth Directive to apply, that the transferee intends to operate the business, or the part of the undertaking, transferred and not simply to liquidate the activity concerned immediately ( Zita Modes , paragraph 44, and Schriever , paragraph 37). | 28 In contrast, the rule at issue in Steenhorst-Neerings did not affect the right of individuals to rely on Directive 79/7 in proceedings before the national courts against a defaulting Member State but merely limited to one year the retroactive effect of claims for benefits for incapacity for work. | 0 |
7,128 | 23. Whilst it is settled case-law that Community law does not detract from the power of the Member States to organise their social security systems and that, in the absence of harmonisation at Community level, it is for the legislation of each Member State to determine the conditions in which social security benefits are granted, when exercising that power Member States must comply with Community law, in particular the provisions on the freedom to provide services. Those provisions prohibit the Member States from introducing or maintaining unjustified restrictions on the exercise of that freedom in the healthcare sector (see, in particular, Case C-157/99 Smits and Peerbooms [2001] ECR I‑5473, paragraphs 44 to 46, and Watts , paragraph 92). | 42. Given that the Treaty provisions on freedom to provide services preclude legislation such as that at issue in the main proceedings, there is no need to examine whether the Treaty provisions on freedom of establishment might do the same.
Costs | 0 |
7,129 | 41. It is settled case-law that the requirement that the General Court give reasons for its judgments cannot be interpreted as meaning that it is obliged to respond in detail to every single argument submitted by the applicant, particularly if the argument was not sufficiently clear and precise and was not adequately supported by evidence (see Case C‑274/99 P Connolly v Commission [2001] ECR I‑1611, paragraph 121; Case C‑197/99 P Belgium v Commission [2003] ECR I-8461, paragraph 81; and Case C‑404/04 P Technische Glaswerke Ilmenau v Commission [2007] ECR I‑1, paragraph 90). | 37. In the light of all those considerations, the answer to the third part of the first question must be that Article 30(2) of the Universal Service Directive does not preclude the adoption of a national measure such as that at issue in the main proceedings which fixes in advance and on the basis of an abstract model of the costs maximum prices which may be charged by the donor operator to the recipient operator as set-up costs, provided that the prices are fixed on the basis of the costs in such a way that consumers are not dissuaded from making use of the facility of portability.
The second question | 0 |
7,130 | 35 As to the character of the rules at issue in the main proceedings, it follows from Walrave, paragraphs 17 and 18, and Bosman, paragraphs 82 and 83, that the Community provisions on freedom of movement for persons and freedom to provide services not only apply to the action of public authorities but extend also to rules of any other nature aimed at regulating gainful employment and the provision of services in a collective manner. The abolition as between Member States of obstacles to freedom of movement for persons and freedom to provide services would be compromised if the abolition of State barriers could be neutralised by obstacles resulting from the exercise of their legal autonomy by associations or organisations not governed by public law. | 57. In that connection it must be borne in mind that the second subparagraph of Article 7(1) EC requires each institution to act within the limits of the powers conferred upon it by the Treat y. | 0 |
7,131 | 43. As appears from settled case-law, Articles 46(2) and 47(1) of Regulation No 1408/71 must be interpreted in the light of the objective laid down by Article 48 TFEU, which implies in particular that migrant workers must not suffer a reduction in the amount of their social security benefits as a result of having availed themselves of their right of free movement ( Reichling , paragraphs 21 and 22, and Lafuente Nieto , paragraph 33). | 53
As regards the Hellenic Republic’s argument concerning the difficulties it had been facing in complying with the obligations at issue, it should be noted that, since a Member State cannot plead provisions, practices or situations prevailing in its domestic legal order to justify failure to observe obligations arising under EU law, that argument cannot be accepted (judgment of 15 October 2015 in Commission v Greece, C‑167/14, not published, EU:C:2015:684, paragraph 35 and the case-law cited). | 0 |
7,132 | 67. Moreover, the existence of a national procedural rule cannot call into question the discretion of national courts to make a reference to the Court of Justice for a preliminary ruling where they have doubts, as in the case in the main proceedings, as to the interpretation of European Union law ( Elchinov , paragraph 25, and Case C-396/09 Interedil [2011] ECR I-9915, paragraph 35). | 44. It should be recalled that Directive 91/440 instigated the liberalisation of rail transport, aiming to ensure equitable and non-discriminatory access to infrastructure by rail undertakings. For the purpose of ensuring such access, the first subparagraph of Article 6(3) of Directive 91/440 established the principle that the body responsible for essential functions listed in Annex II to the directive should be independent. | 0 |
7,133 | 17. According to settled case-law, the system established by Article 17 of the Directive concerning, in particular, the protection of the commercial agent after termination of the contract is mandatory in nature (Case C-381/98 Ingmar [2000] ECR I-9305, paragraph 21, and Honyvem Informazioni Commerciali , paragraph 22). | 72. The second plea in law raised by Guardian before the General Court in order to obtain a reduction of the amount of the fine imposed on it by the Commission must therefore be declared well founded. | 0 |
7,134 | 44. However, the interpretation given to the provisions of European Union law, including Treaty provisions, concerning the internal market cannot be automatically applied by analogy to the interpretation of an agreement concluded by the European Union with a non-Member State, unless there are express provisions to that effect laid down by the agreement itself (see, to that effect, Case 270/80 Polydor and RSO Records [1982] ECR 329, paragraphs 14 to 16; Case C-351/08 Grimme [2009] ECR I-10777, paragraph 29; and Case C-70/09 Hengartner and Gasser [2010] ECR I-7233, paragraph 42). | 52
That interpretation is borne out, first, by the first sentence of Article 8(2) of Decision 2011/695, which provides, without further restriction, that where the undertaking or person concerned objects to the disclosure of the information it may refer the matter to the hearing officer. | 0 |
7,135 | 37. It is not disputed by the parties in the main proceedings that the three-stripe logo registered by adidas is a trade mark with a reputation. Moreover, it is common ground that the legislation applicable in the Netherlands includes the rule referred to in Article 5(2) of the Directive. Moreover, the Court has stated that Article 5(2) of the Directive also applies in respect of goods and services identical with or similar to those covered by the registered mark (see, to that effect, Case C‑292/00 Davidoff [2003] ECR I‑389, paragraph 30, and Case C‑408/01 Adidas-Salomon and Adidas Benelux [2003] ECR I-12537, paragraphs 18 to 22). | 56
It should be observed, in that respect, first, that, according to the Court’s case-law, in the sphere of the common commercial policy and, most particularly, in the realm of measures to protect trade, the EU institutions enjoy a broad discretion by reason of the complexity of the economic, political and legal situations which they have to examine. The judicial review of such an appraisal must therefore be limited to verifying whether the procedural rules have been complied with, whether the facts on which the contested choice is based have been accurately stated, and whether there has been a manifest error in the appraisal of those facts or a misuse of powers (see judgment of 16 February 2012, Council and Commission v Interpipe Niko Tube and Interpipe NTRP, C‑191/09 P and C‑200/09 P, EU:C:2012:78, paragraph 63 and the case-law cited). | 0 |
7,136 | Par conséquent, dès lors que la législation nationale met sur le même plan, aux fins de l’imposition d’un legs acquis par succession, les organismes sans but lucratif établis en Grèce et ceux établis dans un autre État membre de l’Union ou de l’EEE, elle ne peut, sans enfreindre les exigences du droit de l’Union, traiter différemment ces derniers, dans le cadre de cette même imposition, en ce qui concerne l’octroi du traitement préférentiel. En traitant de manière identique, sauf en ce qui concerne le montant du taux applicable, les legs effectués au profit de ces deux catégories d’organisme sans but lucratif, le législateur national a admis, en effet, qu’il n’existait entre ces dernières aucune différence de situation objective de nature à justifier une différence de traitement (voir, par analogie, arrêt du 17 octobre 2013, Welte, C‑181/12, EU:C:2013:662, point 51 et jurisprudence citée). | 29. This conclusion follows both from the wording of Article 14 and the general scheme of Directive 2006/123. | 0 |
7,137 | 26
According to settled case-law, the rule of special jurisdiction laid down in Article 5(3) of that regulation is based on the existence of a particularly close connecting factor between the dispute and the courts for the place where the harmful event occurred or may occur, which justifies the attribution of jurisdiction to those courts for reasons relating to the sound administration of justice and the efficacious conduct of proceedings (judgments of 5 June 2014 in Coty Germany, C‑360/12, EU:C:2014:1318, paragraphs 47, and of 10 September 2015 in Holterman Ferho Exploitatie and Others, C‑47/14, EU:C:2015:574, paragraph 73 and case-law cited). | 53. Consequently, the action should be upheld within these limits. | 0 |
7,138 | 46. The Court has held in particular that Articles 10 EC and 81 EC are infringed where a Member State requires or favours the adoption of agreements, decisions or concerted practices contrary to Article 81 EC or reinforces their effects, or where it divests its own rules of the character of legislation by delegating to private economic operators responsibility for taking decisions affecting the economic sphere (see Van Eycke , paragraph 16; Reiff , paragraph 14; Delta Schiffahrts- und Speditionsgesellschaft , paragraph 14; Centro Servizi Spediporto , paragraph 21; and Arduino , paragraph 35). | 40. Quant aux prétendues difficultés rencontrées par la République hellénique, après l’envoi de sa réponse à l’avis motivé, aux fins d’obtenir le retrait effectif des marchés publics litigieux par les communes concernées, il suffit de rappeler que, selon une jurisprudence constante, l’existence d’un manquement doit être appréciée en fonction de la situation de l’État membre telle qu’elle se présentait au terme du délai fixé dans l’avis motivé et que les changements intervenus par la suite ne sauraient être pris en compte par la Cour (voir, notamment, arrêts du 30 novembre 2006, Commission/Luxembourg, C‑32/05, Rec. p. I‑11323, point 22, et du 17 janvier 2008, Commission/Allemagne, C‑152/05, Rec. p. I‑39, point 15). | 0 |
7,139 | 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). | 30 THE POSITION OF THE BANK IS THEREFORE AMBIVALENT INASMUCH AS IT IS CHARACTERIZED ON THE ONE HAND BY INDEPENDENCE IN THE MANAGEMENT OF ITS AFFAIRS, IN PARTICULAR IN THE SPHERE OF FINANCIAL OPERATIONS, AND ON THE OTHER BY A CLOSE LINK WITH THE COMMUNITY AS REGARDS ITS OBJECTIVES . IT IS ENTIRELY COMPATIBLE WITH THE AMBIVALENT NATURE OF THE BANK THAT THE PROVISIONS GENERALLY APPLICABLE TO THE TAXATION OF STAFF AT THE COMMUNITY LEVEL SHOULD ALSO APPLY TO THE STAFF OF THE BANK . THIS IS TRUE IN PARTICULAR OF THE RULE THAT THE TAX IN QUESTION IS COLLECTED FOR THE BENEFIT OF THE COMMUNITIES' BUDGET . CONTRARY TO THE CONTENTIONS OF THE BOARD OF GOVERNORS, THE FACT THAT THE TAX IS ALLOTTED TO THAT PURPOSE IS NOT LIABLE TO UNDERMINE THE OPERATIONAL AUTONOMY AND REPUTATION OF THE BANK AS AN INDEPENDENT INSTITUTION ON THE FINANCIAL MARKETS SINCE IT DOES NOT AFFECT THE CAPITAL OR THE ACTUAL MANAGEMENT OF THE BANK . | 0 |
7,140 | 31. It follows from Article 17(1) of the Sixth Directive that the right to deduct arises at the time when the deductible tax becomes chargeable. In accordance with Article 10(2) of that directive, that is the case as soon as the goods are delivered or the services are performed (see Case C-400/98 Breitsohl [2000] ECR I-4321, paragraph 36). | 118. The General Court also noted, in paragraph 91 of the order under appeal, that, when a decision requiring the payment of a fine is coupled with the option of lodging a security intended to ensure that payment along with interest on late payment, pending the outcome of an action brought against that decision, the loss consisting of the guarantee fees results, not from that decision, but from the interested party’s own choice to lodge a security rather than to fulfil its repayment obligation immediately. | 0 |
7,141 | 24 The Court has also held that the fact that certain benefits are paid after the termination of the employment relationship does not prevent them from being in the nature of pay, within the meaning of Article 119 of the Treaty (Barber, cited above, paragraph 12). | 33 In this instance it is clear that several of the provisions of Directive 98/5 lay down rules intended to protect consumers and to ensure the proper administration of justice. | 0 |
7,142 | 17. The rights granted by the second paragraph of Article 7 of Decision No 1/80 to the child of a Turkish worker with regard to employment in the host Member State necessarily imply the existence of a concomitant right of residence for that child, without which the right to have access to the employment market and actually to take up paid employment would be rendered totally ineffective ( Eroglu , paragraphs 20 and 23, and Torun , paragraph 20). | 53. With regard to the social objective, it should be pointed out that the promotion of higher education is an objective in the public interest, acknowledged at the level of the European Union, as stated inter alia by the Austrian and Luxembourg Governments. | 0 |
7,143 | 71. However, a directive cannot of itself impose obligations on an individual and cannot therefore be relied upon as such against an individual (see, inter alia, Case C-91/92 Faccini Dori [1994] ECR I-3325, paragraph 20, and Joined Cases C‑397/01 to C-403/01 Pfeiffer and Others [2004] ECR I-0000, paragraph 108). | 15. As regards, in the first place, the duty-free importation, Regulation No 918/83 lays down conditions in relation to (i) the importer and (ii) the nature of the property imported. | 0 |
7,144 | 48. In that regard, the Court notes that, in many areas, it is settled case-law that, in the absence of relevant European Union rules, the detailed procedural rules designed to ensure the protection of the rights which individuals acquire under European Union law are a matter for the domestic legal order of each Member State, provided that they are not less favourable than those governing similar domestic situations (principle of equivalence) and that they do not render impossible in practice or excessively difficult the exercise of rights conferred by the European Union legal order (principle of effectiveness) (see, to that effect, in relation to recovery of undue payments, Joined Cases C-10/97 to C-22/97 IN. CO. GE.’90 and Others [1998] ECR I-6307, paragraph 25; in relation to administrative law, Joined Cases C-222/05 to C-225/05 van der Weerd and Others [2007] ECR I-4233, paragraph 28; in relation to the non-contractual liability of a Member State, Case C-445/06 Danske Slagterier [2009] ECR I-2119, paragraph 31; and, in relation to the requirement of a certificate for a tax advantage, Case C-262/09 Meilicke and Others [2011] ECR I-5669, paragraph 55 and the case-law cited). | 89. Sixth, while IATA and ELFAA contend that the abovementioned measures could well have significant consequences for carriers’ financial burdens and are not appropriate to the regulation’s secondary objective of reducing the number of flights that are cancelled or subject to a long delay, it must be stated that figures on the frequency of those delays and cancellations have not been given in the proceedings before the Court. Accordingly, the theoretical costs which those measures involve for airlines, as put forward by the parties concerned, do not in any event enable it to be regarded as established that those effects would be out of proportion to the interest in the measures. | 0 |
7,145 | 39. As the Court has already held, the condition set out in the first indent of Article 13A(2)(a) of the Sixth Directive concerning the absence of systematic profit-seeking essentially replicates the criterion of non-profit-making organisation as contained, particularly, in Article 13A(1)(m) thereof (Case C-174/00 Kennemer Golf [2002] ECR I‑3293, paragraph 33). | 16. As for the case-law on when directives may be relied upon against State entities, it is based on the binding nature of directives, which applies only with regard to the Member States to which they are addressed, and seeks to prevent a State from taking advantage of its own failure to comply with Community law (see Marshall I , paragraphs 48 and 49). | 0 |
7,146 | 19 The first point to be made is that, although direct taxation falls within their competence, the Member States must none the less exercise that competence consistently with Community law and avoid any discrimination on grounds of nationality (Case C-279/93 Schumacker [1995] ECR I-225, paragraphs 21 and 26; Case C-80/94 Wielockx [1995] ECR I-2493, paragraph 16; Case C-107/94 Asscher [1996] ECR I-3089, paragraph 36; and Case C-250/95 Futura Participations and Singer [1997] ECR I-2471, paragraph 19). | 42. The questions referred are, however, based on the assumption that there was no genuine and serious threat to public policy. Failure to comply with legal formalities pertaining to aliens’ access, movement and residence does not by itself constitute a threat to public policy or security (see Royer , paragraph 47, and MRAX , paragraph 79). | 0 |
7,147 | 31. However, that exception concerns only the access of nationals of other Member States to certain posts in the civil service (see judgments in Vougioukas , C‑443/93, EU:C:1995:394, paragraph 19; Grahame and Hollanders , C‑248/96, EU:C:1997:543, paragraph 32; Schöning-Kougebetopoulou , C‑15/96, EU:C:1998:3, paragraph 13; and Österreischer Gewerkschaftsbund , C‑195/98, EU:C:2000:655, paragraph 36). | 28. Moreover, since the reduced rate is the exception, the restriction of its application to concrete and specific aspects, such as the standing charge conferring entitlement to a minimum quantity of electricity on the account holders, is consistent with the principle that exemptions or derogations must be interpreted restrictively. | 0 |
7,148 | 39. As regards, finally, the issue whether the courts of the Member State in which secondary insolvency proceedings have been opened have exclusive, or concurrent, jurisdiction to rule on the determination of the debtor’s assets falling within the scope of the effects of those proceedings, it should be noted that the Court’s case-law acknowledging the jurisdiction of courts, under Article 3(1) of Regulation No 1346/2000, to rule on related actions is founded principally on the practical effect of that regulation (see, to this effect, judgments in Seagon , C‑339/07, EU:C:2009:83, paragraph 21, and F-Tex , C‑213/10, EU:C:2012:215, paragraph 27). As is apparent from paragraph 37 of the present judgment, the same applies to the analogous jurisdiction of courts possessing jurisdiction under Article 3(2) of the regulation. | 36 Furthermore, the social aim of that insurance scheme is highlighted by the fact that benefits are paid even when the contributions due have not been paid, which obviously contributes to the protection of all insured workers against the economic consequences of accidents at work or occupational diseases. Even after the 1997 reform, which abolished that automatic cover for self-employed workers, benefits may still be paid in the event of regularisation, even after contributions have not been paid in good time. | 0 |
7,149 | 27. In that regard, it should first be recalled that it follows from the Court’s case-law that the social objective of Directive 80/987 is to guarantee employees a minimum of protection at European Union level in the event of the employer’s insolvency through payment of outstanding claims resulting from contracts of employment or employment relationships and relating to pay for a specific period (see Case C‑19/01, C‑50/01 and C‑84/01 Barsotti and Others [2004] ECR I‑2005, paragraph 35, and Visciano , paragraph 27). | 33. The French Government submits that the part of the leisure centre which concerns the execution of works which are intended to be sold to third parties does not constitute a public works contract within the meaning of the Directive. It takes the view that precisely because that part is intended for third parties it cannot be regarded as corresponding to the municipality’s requirements. It adds that only the construction of the car park on behalf of the municipality of Roanne could, in principle, constitute a public works contract. However, the car park does not fall within the scope of the Directive either, as it will be transferred to the municipality only after it has been constructed in accordance with a special procedure laid down by French law called ‘vente en l’état future d’achèvement’, so that it is essentially a simple purchase of real property, the subject-matter of which is not so much the works as the sale of works to be constructed. | 0 |
7,150 | 11 Since a complex economic appraisal is involved here, it should also be noted that, according to the case-law, in reviewing an act of the Commission which has necessitated such an appraisal, the Court must confine itself to verifying whether the Commission complied with the relevant rules governing procedure and the statement of reasons, whether the facts on which the contested finding was based have been accurately stated and whether there has been any manifest error of assessment or a misuse of powers (see inter alia Case 138/79 Roquette Frères v Council [1980] ECR 3333, paragraph 25; Joined Cases 142/84 and 156/84 BAT and Reynolds v Commission [1987] ECR 4487, paragraph 62; Case C-174/87 Ricoh v Council [1992] ECR I-1335, paragraph 68, and Case C-225/91 Matra v Commission [1993] ECR I-3203, paragraph 25). | 56. Consequently, all the users who purchase such equipment, devices and media are indirectly penalised since, by bearing the burden of the levy which is determined regardless of the lawful or unlawful nature of the source from which such reproductions are made, they inevitably contribute towards the compensation for the harm caused by reproductions for private use made from an unlawful source, which are not permitted by Directive 2001/29, and are thus led to assume an additional, non-negligible cost in order to be able to make the private copies covered by the exception provided for by Article 5(2)(b) of that directive. | 0 |
7,151 | 64. In this respect, it is settled case-law that such a justification may be relied on only if there is a genuine and sufficiently serious threat to a fundamental interest of society (see Case C-114/97 Commission v Spain [1998] ECR I-6717, paragraph 46, and Case C-36/02 Omega [2004] ECR I-9609, paragraph 30). | 30. However, the possibility of a Member State relying on a derogation laid down by the Treaty does not prevent judicial review of measures applying that derogation (Case 41/74 Van Duyn [1974] ECR 1337, paragraph 7). In addition, the concept of ‘public policy’ in the Community context, particularly as justification for a derogation from the fundamental principle of the freedom to provide services, must be interpreted strictly, so that its scope cannot be determined unilaterally by each Member State without any control by the Community institutions (see, by analogy with the free movement of workers, Van Duyn , paragraph 18; Case 30/77 Bouchereau [1977] ECR 1999, paragraph 33). Thus, public policy may be relied on only if there is a genuine and sufficiently serious threat to a fundamental interest of society (Case C-54/99 Église de Scientologie [2000] ECR I-1335, paragraph 17). | 1 |
7,152 | 19 The Court notes, first, that the Horvath, Wolf, Einberger, Mol, Happy Family and Witzemann judgments, which concerned narcotic drugs and counterfeit currency, refer to goods which by their very nature and because of their special characteristics cannot be lawfully marketed or introduced into economic channels. Moreover, it is settled case-law that the principle of fiscal neutrality prevents any general distinction between lawful and unlawful transactions. Consequently, the mere fact that conduct amounts to an offence does not entail exemption from tax; that exemption applies only in specific circumstances where, owing to the special characteristics of certain goods or services, any competition between a lawful economic sector and an unlawful sector is precluded (see Lange, paragraph 19, Fischer, paragraph 28, Goodwin and Unstead, paragraph 9, and Case C-158/98 Staatssecretaris van Financiën v Coffeeshop Siberië [1999] ECR I-3971, paragraphs 14 and 21). | 39. As regards the second criterion, it must be ascertained whether the purpose of the penalty imposed on the farmer is punitive. | 0 |
7,153 | 52. According to settled case-law, the principle of proportionality is one of the general principles of European Union law and requires that measures implemented through provisions of European Union law be appropriate for attaining the legitimate objectives pursued by the legislation at issue and must not go beyond what is necessary to achieve them (Case C‑491/01 British American Tobacco (Investments) and Imperial Tobacco [2002] ECR I‑11453, paragraph 122; Joined Cases C‑453/03, C‑11/04, C‑12/04 and C‑194/04 ABNA and Others [2005] ECR I‑10423, paragraph 68; and Case C‑58/08 Vodafone and Others [2010] ECR I‑4999, paragraph 51). | 81. According to those same recitals, the production of feta commenced in 1972 in Germany, in 1931 in France and in the 1930s in Denmark. | 0 |
7,154 | 24. That is so in particular in cases where one or more elements are to be regarded as constituting the principal service, whilst one or more elements are to be regarded, by contrast, as ancillary services which share the tax treatment of the principal service (see, inter alia, CPP , paragraph 30; Case C‑34/99 Primback [2001] ECR I‑3833, paragraph 45; RLRE Tellmer Property , paragraph 18; and order of 14 May 2008 in Joined Cases C‑231/07 and C‑232/07 Tiercé Ladbroke and Derby , paragraph 21). | 50. En second lieu, il résulte de la jurisprudence de la Cour que le requérant peut également conserver un intérêt à demander l’annulation d’un acte d’une institution communautaire pour permettre d’éviter que l’illégalité dont celui-ci est prétendument entaché ne se reproduise à l’avenir (voir, en ce sens, arrêts du 6 mars 1979, Simmenthal/Commission, 92/78, Rec. p. 777, point 32; AKZO Chemie/Commission, précité, point 21, et Apesco/Commission, précité, point 16). | 0 |
7,155 | 26. It follows that the obligation under the Directive for the importer of a plant protection product to obtain, prior to making the product available to third parties in a Member State, a marketing authorisation issued in accordance with the Directive, cannot as a general rule constitute a restriction on intra-Community trade which is prohibited by Article 28 EC (see, in relation to pharmaceutical products, Case C‑322/01 Deutscher Apothekerverband [2003] ECR I‑14887, paragraphs 48, 52 and 53, and Case C‑150/00 Commission v Austria [2004] ECR I‑3887, paragraphs 56 and 57). That conclusion applies also to the prohibition of using, on the territory of the Member State of importation, a product which has not first been authorised. | 104. S’agissant de la complexité du litige, il ressort de l’examen du recours introduit par la requérante, tel qu’il est résumé au point 12 du présent arrêt, que, tout en exigeant un examen approfondi, les moyens invoqués ne présentaient pas un degré de difficulté particulièrement élevé. Même s’il est vrai qu’une quinzaine de destinataires de la décision litigieuse ont introduit des recours en annulation à l’encontre de celle-ci devant le Tribunal, cette circonstance n’a pas pu empêcher cette juridiction de faire la synthèse du dossier et de préparer la procédure orale dans un laps de temps inférieur à 3 ans et 10 mois. | 0 |
7,156 | 19. In that regard, it must be recalled that 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 European Union law, the Court is in principle bound to give a ruling (see Case C‑169/07 Hartlauer [2009] ECR I‑1721, paragraph 24 and case-law cited). | 43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC. | 0 |
7,157 | 22. It is settled case-law that the purpose of the pre-litigation procedure is to give the Member State concerned an opportunity, on the one hand, to comply with its obligations under Community law and, on the other, to avail itself of its right to defend itself against the charges formulated by the Commission (see, in particular, Case C-152/98 Commission v Netherlands [2001] ECR I-3463, paragraph 23; Case C-439/99 Commission v Italy [2002] ECR I-305, paragraph 10, and Case C‑185/00 Commission v Finland [2003] ECR I-14189, paragraph 79). | 68. Consequently, the exercise by the Parliament of its budgetary powers in plenary sitting constitutes, as the Parliament recognises, a fundamental event in the democratic life of the European Union and must therefore be carried out with all the attention, rigour and commitment which such a responsibility demands. The exercise of that power requires, inter alia, a public debate in plenary sitting enabling the citizens of the European Union to acquaint themselves with the various political orientations expressed and, as a result, to form a political opinion on the European Union’s actions. | 0 |
7,158 | 31. In the absence of an express reference in the Sixth Directive to the law of the Member States for the purpose of determining the meaning and scope of the concept of a transfer of a totality of assets or part thereof, this constitutes an independent concept of European Union law and must, therefore, be given a uniform interpretation in order to prevent divergences in the application of the VAT system in the Member States ( Zita Modes , paragraphs 32 and 35, and Schriever , paragraph 22). | 26 IT MUST BE EMPHASIZED , MOREOVER , THAT FINANCIAL NEUTRALITY - THE PRINCIPLE ON WHICH THE SYSTEM FOR OFFSETTING STORAGE COSTS IS BASED - IS ACHIEVED PRECISELY BY THE FACT THAT STORAGE COSTS ARE REIMBURSED ONLY IN RESPECT OF PRODUCTS ON WHICH A LEVY MAY BE COLLECTED FOLLOWING THEIR DISPOSAL AND , CONVERSELY , BY THE FACT THAT A LEVY IS COLLECTED ONLY IN RESPECT OF PRODUCTS WHICH ARE CAPABLE OF QUALIFYING FOR THE REIMBURSEMENT OF STORAGE COSTS , WITHOUT THERE BEING ANY NEED FOR SUCH A REIMBURSEMENT ACTUALLY TO BE MADE IN RESPECT OF THE PRODUCT IN QUESTION . THAT PRINCIPLE IS COMPLIED WITH WHERE THE PRODUCTS SUBJECT TO THE LEVY ARE CAPABLE OF QUALIFYING FOR REIMBURSEMENT OF STORAGE COSTS AT ANY MANUFACTURING STAGE ; SUCH A STAGE MAY BE DIFFERENT FROM THAT AT WHICH THE LEVY IS COLLECTED .
| 0 |
7,159 | 58. In the judgment in Athinaïki Chartopoiïa (C‑270/05, EU:C:2007:101) the Court did not examine whether the Hellenic Republic had opted for the approach set out in Article 1(1)(a)(i) or (a)(ii) of Directive 98/59. The operative part of that judgment refers to Article 1(1)(a) without drawing a distinction between the options set out in points (a)(i) or (a)(ii) of that provision. | 49. Second, no reason of principle related to the nature of the proceedings under way before the Board of Appeal or to the jurisdiction of that department precludes it, for the purpose of giving judgment on the appeal before it, from taking into account facts and evidence produced for the first time at the appeal stage. | 0 |
7,160 | 47
Even assuming that a tax exemption for certain undertakings constitutes an aid measure within the meaning of Article 107(1) TFEU, the possible unlawfulness of the aid is not such as to affect the legality of the charge in respect of which those undertakings are exempt. In that regard, the Court has held that businesses liable to pay a tax cannot rely on the argument that the exemption enjoyed by other businesses constitutes State aid in order to avoid payment of that tax (see, to that effect, judgment of 27 October 2005, Distribution Casino France and Others, C‑266/04 to C‑270/04, C‑276/04 and C‑321/04 to C‑325/04, EU:C:2005:657, paragraphs 42 and 43 and the case-law cited). | 114 It follows that, since the entry into force of Regulation No 2409/92, the Republic of Austria has no longer been entitled to enter on its own into international commitments concerning the fares and rates to be charged by carriers of non-member countries on intra-Community routes. | 0 |
7,161 | 17 Finally, it should be remembered that, before Directive 89/104 was adopted, the Court's case-law on those issues had been developed on the basis of the provisions of the EEC Treaty relating to intra-Community trade. Following adoption of that directive, Article 7 of which comprehensively regulates the question of the exhaustion of trade mark rights for products traded in the Community, the Court held that national rules on the subject had to be assessed in the light of that article (see Bristol-Myers Squibb and Others, paragraph 26). | 114. In exercising its discretion, it is for the Court to set the penalty payment so that it is both appropriate to the circumstances and proportionate to the infringement established and the ability to pay of the Member State concerned (see Case C‑278/01 Commission v Spain [2003] ECR I‑14141, paragraph 41; Case C‑304/02 Commission v France , paragraph 103, and Case C‑177/04 Commission v France , paragraph 61). | 0 |
7,162 | 47
A restrictive interpretation of the scope of the remedy provided for in Article 27(1) of the Dublin III Regulation might thwart the attainment of that objective (see, to that effect, judgment of 7 June 2016, Ghezelbash, C‑63/15, EU:C:2016:409, paragraph 53). | 12 THAT OFFICIAL THEREFORE ACTED NOT UNDER A DELEGATION OF POWERS, BUT MERELY UNDER AN AUTHORIZATION TO SIGN WHICH HE HAD RECEIVED FROM THE MEMBER OF THE COMMISSION . | 0 |
7,163 | 34 Article 5(1)(b) of the Directive is designed to apply only if, because of the identity or similarity both of the marks and of the goods or services which they designate, there exists a likelihood of confusion on the part of the public, which includes the likelihood of association between the sign and the trade mark. It follows from that wording that the concept of likelihood of association is not an alternative to that of likelihood of confusion, but serves to define its scope. The very terms of the provision exclude its application where there is no likelihood of confusion on the part of the public (see, as regards Article 4(1)(b) of the Directive, SABEL, paragraph 18). Protection of a registered mark thus depends, in accordance with Article 5(1)(b) of the Directive, on there being a likelihood of confusion (see, as regards Article 4(1)(b) of the Directive, Case C-39/97 Canon Kabushiki Kaisha v MGM [1998] ECR I-5507, paragraph 18). | 45. When assessing the facts with a view to determining the social security legislation applicable for the purposes of issuing an E 101 certificate, the institution concerned may where appropriate take account not only of the wording of contractual documents, but also of factors such as the way in which employment contracts between the employer and the worker concerned had previously been implemented in practice, the circumstances surrounding the conclusion of those contracts and, more generally, the characteristics and conditions of the work performed by the company concerned, in so far as those factors may throw light on the actual nature of the work in question. | 0 |
7,164 | 27 It should also be borne in mind that, according to the fundamental principle which underlies the VAT system, and which follows from Article 2 of the First Directive and Article 2 of the Sixth Directive, VAT applies to each transaction by way of production or distribution after deduction of the VAT directly borne by the various cost components (Midland Bank, paragraph 29). | 18. Il est constant que les plans de réception et de traitement des déchets que les États membres ont l’obligation d’établir, selon l’article 5 de la directive, sont destinés à assurer la transposition effective de la directive (arrêt du 6 décembre 2007, Commission/France, C-106/07, point 18). | 0 |
7,165 | 31 Consequently, legislation such as that at issue in the main proceedings makes no distinction according to the origin of the goods transported, its purpose is not to regulate trade in goods with other Member States and the restrictive effects which it might have on the free movement of goods are too uncertain and indirect for the obligation which it imposes to be regarded as being capable of hindering trade between Member States (Case C-379/92 Peralta [1994] ECR I-3453, paragraph 24, and Case C-96/94 Centro Servizi Spediporto [1995] ECR I-2883, paragraph 41). | 41 On this point, it is sufficient to observe that legislation of the kind enacted in the Italian Law makes no distinction according to the origin of the goods transported, its purpose is not to regulate trade in goods with other Member States and the restrictive effects which it might have on the free movement of goods are too uncertain and indirect in order for the obligation which it lays down to be regarded as being such as to hinder trade between Member States (judgment in Case C-379/92 Peralta [1994] ECR I-3453, paragraph 24, and the case-law cited therein). | 1 |
7,166 | 23. It follows from the foregoing considerations that, apart from the case of substances or combinations of substances intended for the purpose of making a medical diagnosis, a product cannot be regarded as being a medicinal product by function where, having regard to content and if used as intended, it is incapable of appreciably restoring, correcting or modifying physiological functions in human beings (see, to that effect, Hecht‑Pharma , paragraph 42). | 37 Obviously those formalities include the lodging and immediate acceptance of a customs declaration under Article 59(1) and Article 63 of the Customs Code, but they must also be taken to include application of the measures referred to in Article 68 of the Customs Code, which entitles the customs authorities, when verifying the declarations which they have accepted, to carry out, inter alia, an examination of the goods (which may involve the taking of samples for analysis or detailed examination). | 0 |
7,167 | 25. As to whether the recipient’s failure to comply with such an obligation entitles the competent authority to refuse altogether to pay the financial assistance, it is to be noted that the principle of proportionality, which is a general principle of Community law and has been affirmed on numerous occasions in the case-law of the Court of Justice, in particular with regard to the common agricultural policy, must be observed as such both by the Community legislature and by the national legislatures and courts which apply Community law. That principle requires that measures adopted by Community institutions should not exceed the limits of what is appropriate and necessary in order to attain the objectives legitimately pursued by the legislation in question; when there is a choice between several appropriate measures, recourse must be had to the least onerous, and the disadvantages caused must not be disproportionate to the aims pursued (see Joined Cases C‑37/06 and C‑58/06 Viamex Agrar Handel and ZVK [2008] ECR I-0000, paragraphs 33 and 35, and the case-law cited therein). | 69. Si, par contre, l’autorité compétente de l’Union fournit des informations ou des éléments de preuve pertinents, le juge de l’Union doit vérifier l’exactitude matérielle des faits allégués au regard de ces informations ou éléments et apprécier la force probante de ces derniers en fonction des circonstances de l’espèce et à la lumière des éventuelles observations présentées, notamment, par la personne concernée à leur sujet (voir arrêt Kadi II, point 124). | 0 |
7,168 | 33. In paragraph 224 of the judgment under appeal, the Court of First Instance first of all pointed out that in AKZO v Commission , paragraphs 71 and 72, and Tetra Pak v Commission , paragraph 41, the Court held, first, that prices below average variable costs must always be considered abusive and, second, that prices below average total costs but above average variable costs are only to be considered abusive if an intention to eliminate can be shown. | 79. Such a legitimate reason exists, inter alia, when the advertiser’s use of a sign identical with, or similar to, a trade mark seriously damages the reputation of that mark ( Parfums Christian Dior , paragraph 46, and BMW , paragraph 49). | 0 |
7,169 | 19. It is to be recalled first of all that, in accordance with settled case-law, the principle of State liability for loss and damage caused to individuals as a result of breaches of Community law for which the State can be held responsible is inherent in the system of the EC Treaty (Joined Cases C-6/90 and C-9/90 Francovich and Others [1991] ECR I-5357, paragraph 35; Joined Cases C-46/93 and C-48/93 Brasserie du Pêcheur and Factortame [1996] ECR I-1029, paragraph 31; Case C-5/94 Hedley Lomas [1996] ECR I-2553, paragraph 24; and Joined Cases C-178/94, C‑179/94 and C-188/94 to C‑190/94 Dillenkofer and Others [1996] ECR I‑4845, paragraph 20). | 59. Doit ainsi être considérée comme une «communication» au sens de l’article 2 du règlement n° 1552/89 la demande de paiement en application de l’article 6, paragraphe 4, de la convention ATA (voir notamment, par analogie, arrêt du 5 octobre 2006, Commission/Pays-Bas, C‑312/04, Rec. p. I‑9923, point 58), l’identité du redevable ainsi que le montant des droits qui résulte de la dette douanière étant connus à ce moment-là. | 0 |
7,170 | 41. As regards the question whether the competent authority for payment of the export refund was in a position to challenge the decision by the competent customs authority to grant further time, the customs legislation of the European Union must be interpreted as meaning that the customs office responsible for paying that refund is bound by a decision of the customs office of export if that decision fulfils all the formal and substantive conditions of a ‘decision’ provided for both by Article 4(5) of the Customs Code and by the relevant provisions of the national law concerned (see, to that effect, judgment in Südzucker and Others , EU:C:2012:444, paragraphs 64 to 67). | 69. Whatever the mechanism adopted for preventing or mitigating the imposition of a series of charges to tax or economic double taxation, the freedoms of movement guaranteed by the Treaty preclude a Member State from treating foreign-sourced dividends less favourably than nationally-sourced dividends, unless such a difference in treatment concerns situations which are not objectively comparable or is justified by overriding reasons in the public interest (see, to this effect, judgments in Lenz , C‑315/02, EU:C:2004:446, paragraphs 20 to 49; Manninen , C‑319/02, EU:C:2004:484, paragraphs 20 to 55; and Test Claimants in the FII Group Litigation , EU:C:2006:774, paragraph 46). | 0 |
7,171 | 21. The terms used to specify the exemptions covered by Article 13 of the Sixth Directive are to be interpreted strictly, since they constitute exceptions to the general principle that VAT is to be levied on all services supplied for consideration by a taxable person (Case 348/87 Stiching Uitvoering Financiële Acties [1989] ECR I-1737, paragraph 13, and Case C-2/95 SDC [1997] ECR I‑3017, paragraph 20). | 35. Accordingly, where it is apparent that they are contrary to the wording of the headings of the CN and the section or chapter notes, the Explanatory Notes to the CN must be disregarded (see, to that effect, Case C‑229/06 Sunshine Deutschland Handelsgesellschaft [2007] ECR I‑3251, paragraph 31; Kamino International Logistics , paragraphs 49 and 50; and British Sky Broadcasting Group and Pace , paragraph 65). | 0 |
7,172 | 34. Since Article 5(1)(a) of Directive 69/335 permits capital duty to be charged on assets contributed or to be contributed by the members and for the charging of duty to be deferred until the contributions have been effected, the Member States can demand payment of the duty either after the assets have actually been contributed or at the same time as that contribution is effected or even before that event, provided that the contribution is definite (see, to that effect, ESTAG , paragraph 50). | 84. Furthermore, it must be borne in mind that the question whether the grounds of a judgment of the Court of First Instance are contradictory or insufficient is a question of law which is amenable, as such, to judicial review on appeal (Case C‑401/96 P Somaco v Commission [1998] ECR I-2587, paragraph 53, and Case C‑446/00 P Cubero Vermurie v Commission [2001] ECR I-10315, paragraph 20). | 0 |
7,173 | 67
However, it is only in circumstances where the action for annulment would unquestionably have been admissible that the Court has held that a person may not plead the invalidity of an act of the European Union before a national court (see, to that effect, judgments of 9 March 1994, TWD Textilwerke Deggendorf, C‑188/92, EU:C:1994:90, paragraphs 17 to 25; of 30 January 1997, Wiljo, C‑178/95, EU:C:1997:46, paragraphs 15 to 25; of 15 February 2001, Nachi Europe, C‑239/99, EU:C:2001:101, paragraphs 29 to 40; and of 22 October 2002, National Farmers’ Union, C‑241/01, EU:C:2002:604, paragraphs 34 to 39). In numerous other cases, the Court has held that it was not established that the action would unquestionably have been admissible (see, inter alia, to that effect, judgments of 23 February 2006, Atzeni and Others, C‑346/03 and C‑529/03, EU:C:2006:130, paragraphs 30 to 34; of 8 March 2007, Roquette Frères, C‑441/05, EU:C:2007:150, paragraphs 35 to 48; of 29 June 2010, E and F, C‑550/09, EU:C:2010:382, paragraphs 37 to 52; of 18 September 2014, Valimar, C‑374/12, EU:C:2014:2231, paragraphs 24 to 38; and of 5 March 2015, Banco Privado Português and Massa Insolvente do Banco Privado Português, C‑667/13, EU:C:2015:151, paragraphs 27 to 32). | 37. In that connection, the French Government and the Commission of the European Communities argue that Roquette could without any doubt have brought an action for annulment of the contested provisions, in so far as they were of direct and individual concern to it, particularly on account of the fact that it was the sole producer of isoglucose in France and, on that basis, it was assigned all the basic quantities allocated to metropolitan France. | 1 |
7,174 | 21 The application to products from other Member States of national provisions restricting or prohibiting certain selling arrangements is not such as to hinder directly or indirectly, actually or potentially, trade between Member States within the meaning of the Dassonville judgment (cited above), so long as those provisions apply to all relevant traders operating within the national territory and so long as they affect in the same manner, in law and in fact, the marketing of domestic products and of those from other Member States. Provided that those conditions are fulfilled, the application of such rules to the sale of products from another Member State meeting the requirements laid down by that State is not by nature such as to prevent their access to the market or to impede access any more than it impedes the access of domestic products. Such rules therefore fall outside the scope of Article 30 of the Treaty (Joined Cases C-267 and C-268/91 Keck and Mithouard [1993] ECR I-6097, paragraphs 16 and 17). | 40. Moreover, it is apparent from the Court’s case-law that recourse to the concept of public policy presupposes, in any event, the existence, in addition to the perturbation of the social order which any infringement of the law involves, of a genuine, present and sufficiently serious threat affecting one of the fundamental interests of society (see, inter alia, Jipa , paragraph 23 and case-law cited, and Gaydarov , paragraph 33). | 0 |
7,175 | 39. It is settled case-law that the business of a credit institution consisting of granting credit constitutes a service within the meaning of Article 49 EC (see, to that effect, Case C-484/93 Svensson and Gustavsson [1995] ECR I-3955, paragraph 11, and Case C-222/95 Parodi [1997] ECR I-3899, paragraph 17). In addition, Directive 2000/12/EC of the European Parliament and of the Council of 20 March 2000 relating to the taking up and pursuit of the business of credit institutions (OJ 2000 L 126, p. 1) seeks to regulate the activity of granting loans, inter alia, from the point of view of both the freedom of establishment and the freedom to provide financial services. | 42. It must be borne in mind that, in accordance with settled case-law, the concept of an undertaking covers any entity engaged in an economic activity, regardless of its legal status and the way in which it is financed. That concept must be understood as designating an economic unit even if in law that unit consists of several natural or legal persons. When such an economic entity infringes the competition rules, it is for that entity, according to the principle of personal responsibility, to answer for that infringement (Case C-90/09 P General Química and Others v Commission [2011] ECR I-1, paragraphs 34 to 36 and case-law cited, and Case C-521/09 P Elf Aquitaine v Commission [2011] ECR I-8947, paragraph 53). | 0 |
7,176 | 43. A sign representing the shape of a product falls among the signs which may constitute a trade mark provided that it is capable of being represented graphically and capable of distinguishing the products or services of one undertaking from those of other undertakings. That follows, so far as Community trade marks are concerned, from Article 4 of Regulation No 40/94 (see, to that effect, Joined Cases C‑456/01 P and C‑457/01 P Henkel v OHIM [2004] ECR I‑5089, paragraphs 30 and 31, and Lego Juris v OHIM , paragraph 39). | 39. A product’s shape is a sign which may constitute a trade mark. In the case of the Community trade mark, that follows from Article 4 of Regulation No 40/94, which provides that a Community trade mark may consist of any signs capable of being represented graphically, such as words, designs, the shape of goods and their packaging, provided that such signs are capable of distinguishing the goods or services of one undertaking from those of other undertakings (see, to that effect, Joined Cases C-456/01 P and C-457/01 P Henkel v OHIM [2004] ECR I‑5089, paragraphs 30 and 31). | 1 |
7,177 | 38
Moreover, the Court has already held that, regarding the freedom of establishment, even if a Member State’s tax system is favourable to non-resident companies more often than not, that does not prevent it leading, where that system proves disadvantageous for those companies, to an inequality of treatment in relation to resident taxpayers and thus creating a hindrance to the freedom of establishment (see, to that effect, judgments of 14 December 2000 in AMID, C‑141/99, EU:C:2000:696, paragraph 27, and 22 March 2007 in Talotta, C‑383/05, EU:C:2007:181, paragraph 31). Similarly, the Court has previously held that the fact that the applicable national rules place non-residents at a disadvantage cannot be compensated for by the fact that, in other situations, that same legislation does not discriminate between non-residents and residents (judgment of 18 July 2007 in Lakebrink and Peters-Lakebrink, C‑182/06, EU:C:2007:452, paragraph 23). | 14 Accordingly, without requiring the abolition of those monopolies, that provision prescribes in mandatory terms that they must be adjusted in such a way as to ensure that when the transitional period has ended the discrimination referred to has ceased to exist (Case 59/75 Pubblico Ministero v Manghera [1976] ECR 91, paragraph 5). Moreover, even before the expiry of the transitional period, it prohibited the Member States from introducing further discrimination of the kind referred to in Article 37(1). | 0 |
7,178 | 40. First, regarding the argument put forward by the Republic of Finland that the transfer licence is indispensable in order to attain the objective of road safety because, in particular, it allows the vehicles at issue to be identified precisely through the updating of information included on the Register of Vehicles, it is not in dispute that road safety does constitute an overriding reason in the public interest capable of justifying a hindrance to the free movement of goods (see, in particular, Case C‑55/93 Van Schaik [1994] ECR I‑4837, paragraph 19; Case C‑314/98 Snellers [2000] ECR I‑8633, paragraph 55; and Case C‑451/99 Cura Anlagen [2002] ECR I‑3193, paragraph 59). | 21 Such discrimination is based, essentially if not exclusively, on the sex of the person concerned. Where a person is dismissed on the ground that he or she intends to undergo, or has undergone, gender reassignment, he or she is treated unfavourably by comparison with persons of the sex to which he or she was deemed to belong before undergoing gender reassignment. | 0 |
7,179 | 53. It would not be justified at all to make goods, substances or products which the holder intends to exploit or market on economically advantageous terms in a subsequent recovery process subject to the provisions of Directive 2006/12, which seek to ensure that recovery and disposal operations will be carried out without endangering human health and without using processes or methods which could harm the environment. However, having regard to the requirement to interpret the concept of ‘waste’ widely, the reasoning should be confined to situations in which the reuse of the goods or substance in question is not a mere possibility but a certainty, which it is for the referring court to ascertain, without the necessity of using any of the waste recovery processes referred to in Annex II B to Directive 2006/12 prior to reuse (see, by analogy, Palin Granit and Vehmassalon kansanterveystyön kuntayhtymän hallitus , paragraph 36, and Case C‑114/01 AvestaPolarit Chrome [2003] ECR I‑8725, paragraph 36). | 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 |
7,180 | 32. Finally, the Court has expressly referred to an economic operator’s right to use resources belonging to one or more other entities, possibly in addition to its own resources, in order to carry out a contract (see, to that effect, Case C‑176/98 Holst Italia [1999] ECR I‑8607, paragraphs 26 and 27, and Case C‑314/01 Siemens and ARGE Telekom [2004] ECR I‑2549, paragraph 43). | 56. It should be borne in mind that differences in the national laws governing exhaustion of the right of distribution are likely to affect directly the smooth functioning of the internal market. Accordingly, the objective of harmonisation in this area is to remove impediments to free movement. | 0 |
7,181 | 87. Moreover, the Court of Justice has held that, by virtue of the obligations arising from the FEU Treaty and assumed on ratification, Member Sates are under a duty not to obstruct the direct applicability inherent in regulations, given that the scrupulous observation of this duty is an indispensable requisite for the simultaneous and uniform application of European Union regulations throughout the Union (see, to that effect, Case 34/73 Variola [1973] ECR 981, paragraph 10; Case 94/77 Zerbone [1978] ECR 99, paragraphs 24 and 25; and Case 272/83 Commission v Italy [1985] ECR 1057, paragraph 26). In particular, Member States must not adopt a measure by which the Community nature of a legal rule and the consequences which arise from it are concealed from the persons concerned (see Variola , paragraph 11; Zerbone , paragraph 26; Case C‑113/02 Commission v Netherlands [2004] ECR I‑9707, paragraph 16; and Case C‑316/10 Danske Svineproducenter [2011] ECR I‑13721, paragraph 41). | 62 It is settled case-law that economic grounds can never serve as justification for barriers prohibited by Article 30 of the Treaty (see, inter alia, Case 288/83 Commission v Ireland [1985] ECR 1761, paragraph 28). | 0 |
7,182 | 77. In the present case, E.ON Energie complains that in the judgment under appeal the General Court applied, by analogy, paragraph 181 of the judgment in Montecatini v Commission to a breach of seal. | 34. Taking account of the foregoing, and having regard to the fact that adequate functioning of the notice system presupposes that the interested parties make sincere efforts to respect each other’s legitimate interests (Case C-143/00 Boehringer Ingelheim and Others [2002] ECR I‑3759, paragraph 62), it is for the parallel importer to furnish the proprietor of the trade mark with the information which is necessary and sufficient to enable the latter to determine whether the repackaging of the product under that trade mark is necessary in order to market it in the Member State of importation. | 0 |
7,183 | 18
In that respect, it must be recalled that Article 146 of Directive 2006/112 concerns the exemption of exports outside the European Union from VAT. In the context of international business, such an exemption seeks to respect the principle that the relevant goods or services should be taxed at their place of destination. Every export and equivalent transaction should thus be exempt from VAT in order to ensure that the relevant transaction is taxed only in the place where the relevant products are consumed (see, as regards Article 15 of the Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1), judgments of 18 October 2007, Navicon, C‑97/06, EU:C:2007:609, paragraph 29, and of 22 December 2010, Feltgen and Bacino Charter Company, C‑116/10, EU:C:2010:824, paragraph 16). | À cet égard, et contrairement à ce que soutient la requérante, la notion de « soutien logistique », au sens de la décision
2010/413 et du règlement n° 267/2012, est suffisamment explicite pour permettre de comprendre la raison pour laquelle le Conseil
considère que les activités de la requérante relèvent d’une telle notion. En effet, IOEC ne pouvait raisonnablement ignorer
que le Conseil visait particulièrement, comme le relève à juste titre le Tribunal au point 53 de l’arrêt attaqué, les activités
de la requérante qui sont censées permettre au gouvernement iranien de répondre à des besoins logistiques déterminés dans
le secteur du pétrole et du gaz. La seule circonstance que, dans l’arrêt attaqué, le Tribunal a défini ce qu’il convient d’entendre
par « appui logistique » ne suffit pas à démontrer que cette expression était au préalable insuffisamment déterminée. | 0 |
7,184 | 89 It is settled case-law that, once the Community has, pursuant to Article 34 EC, legislated for the establishment of a common organisation of the market in a given sector, Member States are under an obligation to refrain from taking any measure which might undermine or create exceptions to it (see, inter alia, to that effect, Case 83/78 Pigs Marketing Board [1978] ECR 2347, paragraph 56, and Case 177/78 McCarren [1979] ECR 2161, paragraph 14). | 15 THE SITUATION MIGHT BE DIFFERENT ONLY WHERE THE ADMINISTRATION TAKES AN EXPRESS DECISION TO THE CONTRARY . IT IS NECESSARY TO ADD , MOREOVER , THAT THERE IS NOTHING TO PREVENT THE ADMINISTRATION FROM REINSTATING IN HIS FORMER POSITION , UPON THE EXPIRY OF THE PROBATIONARY PERIOD , A SERVANT FORMERLY SUBJECT TO THE CONDITIONS OF EMPLOYMENT BUT THE POST WOULD THEN BE A NEW ONE AND THUS THERE WOULD BE NO RESUMPTION OF THE PREVIOUS EMPLOYMENT RELATIONSHIP .
| 0 |
7,185 | 37 Such inequality of treatment thus constitutes a restriction on the freedom of establishment of nationals of the Member State concerned (and, moreover, on that of nationals of other Member States resident in that Member State), who have a holding in the capital of a company established in another Member State, provided that that holding gives them definite influence over the company's decisions and allows them to determine its activities (see inter alia Case C-251/98 Baars [2000] ECR I-2787, paragraphs 22 and 28 to 31, and Case C-208/00 berseering [2002] ECR I-0000, paragraph 77). It is for the referring court to ascertain whether that condition is fulfilled in the case in the main proceedings. | 27. Secondly, with regard to the question whether such a single complex supply is to be classified as a supply of services, it is vital to identify the predominant elements of that supply (see, inter alia, Faaborg‑Gelting Linien , paragraph 14). | 0 |
7,186 | In accordance with the Court’s settled case-law, it is for the national court to assess if, having regard to the economic
and commercial reality of the transactions at issue, the contractual structure of the transaction notwithstanding, the material
put before the court discloses the characteristics of a single transaction (see, to that effect, judgments of 21 February
2008 in Part Service, C‑425/06, EU:C:2008:108, paragraph 54, and of 20 June 2013 in Newey, C‑653/11, EU:C:2013:409, paragraphs 42 to 45) and having regard to all the circumstances in which the transaction takes
place (see, to that effect, judgment of 2 December 2010 in Everything Everywhere, C‑276/09, EU:C:2010:730, paragraph 26 and the case-law cited). | 47 Since, moreover, the E 101 certificate is binding on that competent institution, there can be no justification for the person who calls on that worker's services not to act upon that certificate. If he has doubts as to the validity of the certificate, that person must however inform the institution in question. | 0 |
7,187 | 21
The Court has already held that the mere fact that one contracting party brings a civil liability action against the other is not sufficient to consider that the action concerns ‘matters relating to a contract’ within the meaning of Article 5(1) of the Brussels I Regulation. That is the case only where the conduct complained of may be considered a breach of the contractual obligations, obligations which may be established by taking into account the purpose of the contract (judgment of 13 March 2014 in Brogsitter, C‑548/12, EU:C:2014:148, paragraphs 23 and 24). | 24. That is the case only where the conduct complained of may be considered a breach of contract, which may be established by taking into account the purpose of the contract. | 1 |
7,188 | 26. In that regard, it should be noted that, according to settled case-law, the right of every worker to paid annual leave must be regarded as a particularly important principle of European Union social law from which there can be no derogations and whose implementation by the competent national authorities must be confined within the limits expressly laid down (see, inter alia, judgments in BECTU , C‑173/99, EU:C:2001:356, paragraph 43, and Zentralbetriebsrat der Landeskrankenhäuser Tirols , C‑486/08, EU:C:2010:215, paragraph 28). | 28. In that regard, it is important to note first that, according to settled case-law, the right of every worker to paid annual leave must be regarded as a particularly important principle of European Union social law from which there can be no derogations and whose implementation by the competent national authorities must be confined within the limits expressly laid down by Council Directive 93/104/EC of 23 November 1993 concerning certain aspects of the organisation of working time (OJ 1993 L 307, p. 18) itself (see Case C‑173/99 BECTU [2001] ECR I‑4881, paragraph 43; Case C‑342/01 Merino Gómez [2004] ECR I‑2605, paragraph 29; and Joined Cases C‑131/04 and C‑257/04 Robinson-Steele and Others [2006] ECR I‑2531, paragraph 48; and regarding Directive 2003/88, see Joined Cases C‑350/06 and C-520/06 Schultz-Hoff and Others [2009] ECR I‑179, paragraph 22, and Case C‑277/08 Vicente Pereda [2009] ECR I‑0000, paragraph 18). | 1 |
7,189 | 54. It is admittedly true that Article 13(1) of the regulation, codifying settled case‑law (see, in particular, Case C‑301/87 France v Commission [1990] ECR I‑307 ‘Boussac Saint-Frères’ , paragraph 22; Case C‑142/87 Belgium v Commission [1990] ECR I‑959, paragraph 18; and Germany and Pleuger Worthington v Commission , paragraph 26), empowers the Commission, once it finds that aid has been granted or altered without notification, to adopt a decision on whether the aid is compatible or not with the common market on the basis of the information available, where it is faced with a Member State which does not fulfil its duty to cooperate and has not provided the Commission with the information requested. Furthermore, if appropriate, such a decision may, under the conditions laid down in Article 14 of the regulation, call for the recovery of the amount of the aid which has already been paid. | 63. Consequently, a bilateral convention that renders applicable a condition of grating and packaging in the region of production, whose aim is to preserve the reputation of the product by strengthening control over its particular characteristics and its quality, may be regarded as justified as a measure protecting the designation of origin which may be used by all the operators concerned and is of decisive importance to them (see, to that effect, Belgium v Spain , paragraph 75). | 0 |
7,190 | 39 Since it is in general terms, Protocol No 2 is applicable to the benefits paid under an occupational pension scheme. | 27. En outre, cette juridiction affirme que l’arrêt du 4 mai 2010, TNT Express Nederland (C‑533/08, Rec. p. I‑4107, point 63 et dispositif), dans lequel la Cour a déclaré qu’elle n’était pas compétente pour interpréter l’article 31 de la CMR ne préjuge pas la présente affaire. | 0 |
7,191 | 58. With regard, in the first place, to the judgment in Fediol v Commission (EU:C:1989:254), it should be recalled that Article 2(1) of Council Regulation (EEC) No 2641/84 of 1 7 September 1984 on the strengthening of the common commercial policy with regard in particular to protection against illicit commercial practices (OJ 1984 L 252, p. 1), at issue in the case that led to that judgment, referred explicitly to rules of international law based, essentially, on the GATT, and conferred on interested parties the right to invoke provisions of the GATT in the context of a complaint lodged under that regulation (judgment in Fediol v Commission , EU:C:1989:254, paragraph 19), whereas, in the present case, Article 10(1) of Regulation No 1367/2006 neither makes direct reference to specific provisions of the Aarhus Convention nor confers a right on individuals. Consequently, in the absence of such an explicit reference to provisions of an international agreement, the judgment referred to cannot be deemed relevant in the present case. | 22 It follows that, since Regulation No 2641/84 entitles the economic agents concerned to rely on the GATT provisions in the complaint which they lodge with the Commission in order to establish the illicit nature of the commercial practices which they consider to have harmed them, those same economic agents are entitled to request the Court to exercise its powers of review over the legality of the Commission' s decision applying those provisions . | 1 |
7,192 | 60. It follows that, in the context of the Directive, which lays down complex and technical rules in the field of environmental law, the Member States are under a particular duty to ensure that their legislation intended to transpose that directive is clear and precise (see Commission v United Kingdom , paragraph 26). | 23. The referring court justified that request by stating that the third-country nationals at issue in the proceedings before it are in detention and that their situation falls within the scope of Title V of the TFEU, relating to the policy area of freedom, security and justice. If the answer to the first question were to be in the affirmative, the detention measures would have to be lifted immediately. If the answer to the first question is in the negative, this means that there is in fact scope for the interests to be weighed up and the Raad van State should undertake such an exercise and thoroughly examine whether or not that weighing up of interests should lead to the lifting of the detention measures. | 0 |
7,193 | 19 The Court has already held that a Member State may leave the implementation of the objectives pursued by Community directives to social partners through collective agreements, but the State is still responsible for fulfilling its obligation to ensure that the directives are fully implemented by adopting such provisions as may be appropriate (Case 143/83 Commission v Denmark [1985] ECR 427, paragraphs 8 and 9). | 9 It should be recalled also, that, even where the default has been remedied after the time-limit given in the reasoned opinion has expired, there is still an interest in pursuing the action in order to establish the basis of liability which a Member State may incur, as a result of its default, towards other Member States, the Community or private parties (see, inter alia, Case C-29/90 Commission v Greece [1992] ECR I-1971, paragraph 12, and Case C-207/00 Commission v Italy [2001] ECR I-4571, paragraph 28). | 0 |
7,194 | 18. In that connection, it must be borne in mind that it is clear from Article 2(1) of the Sixth Directive, which defines the scope of VAT, that, within a Member State, only activities of an economic nature are subject to VAT. Economic activities are defined in Article 4(2) of the Sixth Directive as encompassing all activities of producers, traders and persons supplying services, in particular the exploitation of tangible or intangible property for the purpose of obtaining income therefrom on a continuing basis ( KapHag , paragraph 36). | 45. That cannot, however, relieve the undertaking of liability for conduct in which it has undeniably taken part or for conduct for which it can undeniably be held responsible. Nor is the fact that an undertaking did not take part in all aspects of an anti-competitive arrangement or that it played only a minor role in the aspects in which it did participate material for the purposes of establishing the existence of an infringement on its part, given that those factors need to be taken into consideration only when the gravity of the infringement is assessed and only if and when it comes to determining the fine ( Commission v Anic Partecipazioni , paragraph 90, and Aalborg Portland and Others v Commission, paragraph 86). | 0 |
7,195 | 28. It must be pointed out that the aim of Article 110 TFEU is to ensure free movement of goods between Member States in normal conditions of competition. It is intended to eliminate all forms of protection which may result from the application of internal taxation, in particular those which discriminate against products from other Member States (see to that effect, judgments in Commission v Denmark , C‑47/88, EU:C:1990:449, paragraph 9; Brzeziński , C‑313/05, EU:C:2007:33, paragraph 27; Kalinchev , C‑2/09, EU:C:2010:312, paragraph 37; and X , C‑437/12, EU:C:2013:857, paragraph 26). | 37. The Court has held that Article 110 TFEU supplements the provisions on the abolition of customs duties and charges having equivalent effect. Its aim is to ensure free movement of goods between the Member States in normal conditions of competition by the elimination of all forms of protection which may result from the application of internal taxation that discriminates against products from other Member States ( Brzeziński , paragraph 27, and Krawczyński , paragraph 30). | 1 |
7,196 | 37. In that regard, first, it should be noted that the provision of insurance constitutes a service within the meaning of Article 50 EC and that Article 49 EC precludes the application of any national legislation which, without objective justification, impedes a provider of services from actually exercising the freedom to provide them (see, to that effect, Case C‑118/96 Safir [1998] ECR I‑1897, paragraph 22; Case C‑136/00 Danner [2002] ECR I‑8147, paragraphs 25 to 27; and Skandia and Ramstedt , paragraphs 22 to 24). | 25 At the outset, it should be stated that the Treaty provisions relating to freedom to provide services apply to a situation such as that in the main proceedings. | 1 |
7,197 | 27
The appellants put forward two grounds of appeal in support of their appeals. The first ground of appeal concerns the exclusion of certain export transactions for the purposes of calculating the dumping margin. The second ground of appeal concerns the EU institutions’ refusal to make certain adjustments in the context of the comparison between the normal value and the export price. | 30
Furthermore, the Court has stated that the exclusive jurisdiction of the courts of the Contracting State in which the property is situated does not encompass all actions concerning rights in rem in immovable property, but only those which both come within the scope of that convention or of that regulation respectively and are actions which seek to determine the extent, content, ownership or possession of immovable property or the existence of other rights in rem therein and to provide the holders of those rights with protection for the powers which attach to their interest (judgment of 17 December 2015, Komu and Others, C‑605/14, EU:C:2015:833, paragraph 26 and the case-law cited). | 0 |
7,198 | 29. It should be borne in mind from the outset that according to settled case‑law, in the interests of legal certainty and ease of verification, the decisive criterion for the classification of goods for customs purposes is in general to be sought in their objective characteristics and properties as defined in the wording of the relevant heading of the CN and in the section or chapter notes (see, inter alia, Case C‑142/06 Olicom [2007] ECR I‑6675, paragraph 16 and the case‑law cited, and Case C‑362/07 Kip Europe and Others [2008] ECR I‑0000, paragraph 26). | 48 However, the differences between the position of professional transport companies and companies which carry out transport only to meet their own needs are such that the latter cannot be considered to operate on the transport market or to form part of the transport sector. In particular, non-transport companies do not have customers to whom they supply transport services or seek such customers, and the transport services which they undertake and are interchangeable with those offered by professional transport companies are confined to those that meet their own needs. The situation of professional transport companies and companies which carry out transport only on their own account are therefore not sufficiently homogeneous in order for both categories to belong to the same sector and be operational on the same market. | 0 |
7,199 | 24 In that regard, it is sufficient to observe that although it is not for the Court of Justice, when ruling on questions of law in the context of an appeal, to substitute, on grounds of fairness, its own assessment for that of the Court of First Instance exercising its unlimited jurisdiction to rule on the amount of fines imposed on undertakings for infringements of Community law (Case C-310/93 P BPB Industries and British Gypsum v Commission [1995] ECR I-865, paragraph 34), the Court of Justice does nevertheless have jurisdiction to consider whether the Court of First Instance has responded to a sufficient legal standard to all the arguments raised by the appellant with a view to having the fine cancelled or reduced (Case C-219/95 P Ferriere Nord v Commission [1997] ECR I-4411, paragraph 31). | 17 The proper conduct of that procedure constitutes an essential guarantee required by the Treaty not only in order to protect the rights of the Member State concerned, but also so as to ensure that any contentious procedure will have a clearly defined dispute as its subject-matter (see Case C-1/00 Commission v France [2001] ECR I-9989, paragraph 53). | 0 |
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