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The limit is therefore one which is uniformly applicable to all undertakings and arrived at according to the size of each of them, and seeks to ensure that the fines are not excessive or disproportionate. That upper limit thus has a distinct and autonomous objective by comparison with the criteria of gravity and duration of the infringement (judgments of 28 June 2005, Dansk Rørindustri and Others v Commission, C‑189/02 P, C‑202/02 P, C‑205/02 P to C‑208/02 P and C‑213/02 P, EU:C:2005:408, paragraphs 281 and 282, and of 12 July 2012, Cetarsa v Commission, C‑181/11 P, not published, EU:C:2012:455, paragraph 83). | 34. Consequently, it is necessary to draw a distinction between the term ‘pay’ as used in Article 153(5) TFEU and the same term ‘conditions, including … pay’ as used in Article 3(1)(c) of Directive 2000/78. The latter term forms part of the employment conditions and, as noted by the Advocate General in point 45 of his Opinion, it does not relate directly to the setting of a level of pay. | 0 |
7,801 | 32. With regard to the objective element, it must be apparent from a combination of objective circumstances that, despite formal observance of the conditions laid down by EU rules, the purpose of those rules has not been achieved (see, inter alia, Case C‑110/99 Emsland-Stärke [2000] ECR I‑11569, paragraph 52, and Case C‑515/03 Eichsfelder Schlachtbetrieb [2005] ECR I‑7355, paragraph 39). | Par ailleurs, si la motivation requise conformément au point 56 du présent arrêt s’avère d’autant plus nécessaire lorsque l’EUIPO décide d’écarter des preuves tardivement produites (arrêt du 26 septembre 2013, Centrotherm Systemtechnik/OHMI et centrotherm Clean Solutions, C‑610/11 P, EU:C:2013:593, point 112), rien dans la jurisprudence n’indique que, comme le prétend Eloro, l’EUIPO serait tenu à une obligation de motivation particulièrement renforcée, allant au-delà de celle qui est, en substance, exigée par la jurisprudence rappelée aux points 55 à 59 du présent arrêt, lorsqu’il décide de ne pas tenir compte des preuves tardivement présentées. | 0 |
7,802 | 50. In that regard, it must be recalled, in the first place, that it is clear from the Court’s well-established case-law that the concept of ‘worker’ in EU law extends to a person who serves a traineeship or periods of apprenticeship in an occupation that may be regarded as practical preparation related to the actual pursuit of the occupation in question, provided that the periods are served under the conditions of genuine and effective activity as an employed person, for and under the direction of an employer. The Court has stated that that conclusion cannot be invalidated by the fact that the productivity of the person concerned is low, that he does not carry out full duties and that, accordingly, he works only a small number of hours per week and thus receives limited remuneration (see, to that effect, inter alia, judgments in Lawrie-Blum , 66/85, EU:C:1986:284, paragraphs 19 to 21; Bernini , C‑3/90, EU:C:1992:89, paragraphs 15 and 16; Kurz , C‑188/00, EU:C:2002:694, paragraphs 33 and 34, and Kranemann , C‑109/04, EU:C:2005:187, paragraph 13). | 40. In that regard, it is immaterial that such needs are also met or can be met by private undertakings. It is important that they should be needs which, for reasons in the general interest, the State or a regional authority generally chooses to meet itself or over which it wishes to retain a decisive influence (see, to that effect, Case C‑360/96 BFI Holding [1998] ECR I‑6821, paragraphs 44, 47, 51 and 53, and Joined Cases C‑223/99 and C‑260/99 Agorà and Excelsior [2001] ECR I‑3605, paragraphs 37, 38 and 41). | 0 |
7,803 | 45. In those circumstances, a taxable person can be refused the benefit of the right to deduct only on the basis of the case-law resulting from paragraphs 56 to 61 of Kittel and Recolta Recycling , according to which it must be established, on the basis of objective factors, that the taxable person to whom were supplied the goods or services which served as the basis on which to substantiate the right to deduct, knew, or ought to have known, that that transaction was connected with fraud previously committed by the supplier or another trader at an earlier stage in the transaction. | 70 Secondly, the case-law of the Court also shows that an obligation placed on traders in a Member State to obtain a certain percentage of their supplies of a given product from a national supplier limits to that extent the possibility of importing the same product by preventing those traders from obtaining supplies in respect of part of their needs from traders situated in other Member States (see, to that effect, Case 72/83 Campus Oil [1984] ECR 2727, paragraph 16; Case C-21/88 Du Pont de Nemours Italiana [1990] ECR I-889, paragraph 11). | 0 |
7,804 | 46. It is thus clear from case-law that, whatever the mechanism adopted for preventing or mitigating the imposition of a series of charges to tax or economic double taxation, the freedoms of movement guaranteed by the Treaty preclude a Member State from treating foreign-sourced dividends less favourably than nationally-sourced dividends, unless such a difference in treatment concerns situations which are not objectively comparable or is justified by overriding reasons in the general interest (see, to that effect, Case C‑315/02 Lenz [2004] ECR I‑7063, paragraphs 20 to 49, and Case C‑319/02 Manninen [2004] ECR I‑7477, paragraphs 20 to 55). Likewise, as regards the decisions which Directive 90/435 leaves in the hands of the Member States, the Court has pointed out that these may be exercised only in compliance with the fundamental provisions of the Treaty, in particular those relating to freedom of establishment ( Keller Holding , paragraph 45). | 42 Consequently, the aim of the Directive is to avoid both the risk of preference being given to national tenderers or applicants whenever a contract is awarded by the contracting authorities and the possibility that a body financed or controlled by the State, regional or local authorities or other bodies governed by public law may choose to be guided by considerations other than economic ones (University of Cambridge, paragraph 17). | 0 |
7,805 | 64. In order to give a useful answer to the referring court, it must be recalled that the Court has held, on numerous occasions, that there is a right to deduct VAT paid on consultancy services used for the purposes of various financial transactions, on the ground that those services were directly attributable to the economic activities of the taxable persons (see, inter alia, Midland Bank , paragraph 31; Abbey National , paragraphs 35 and 36; Cibo Participations , paragraphs 33 and 35; Kretztechnik , paragraph 36; and Securenta , paragraphs 29 and 31). | L’EUIPO et Meissen Keramik contestent l’argumentation de SPM Meissen. | 0 |
7,806 | 55
Moreover, having regard to certain arguments raised by the applicant in the main proceedings in her written submissions, which could be interpreted as meaning that the rules on the execution of judicial decisions concerning the rights derived from the legal order of the EU must be identical regardless of the nature of the dispute, it must be pointed out that compliance with the principle of equivalence requires that actions based on an infringement of national law and similar actions based on an infringement of EU law be treated equally and not that there be equal treatment of national procedural rules applicable to proceedings of a different nature or applicable to proceedings falling within two different branches of law (see, to that effect, judgments of 6 October 2015 in Orizzonte Salute, C‑61/14, EU:C:2015:655, paragraph 67, and 6 October 2015 in Târșia, C‑69/14, EU:C:2015:662, paragraph 34 and the case-law cited). | 36 Consequently, in the absence of any express reservation in the contested decision as regards scientific research, it must be held that at least some of the initiatives planned are aimed at the spheres of both research and vocational training . That is especially true of Action 1 (" Establishment and operation of a European university network "), which provides in particular for "support for teaching staff and university administrators to visit other Member States, to enable them to prepare programmes of integrated study with universities of these Member States and to exchange experience on the latest developments in their area of expertise", and support to encourage greater mobility for teaching staff ( paragraphs 3 and 4 ). Moreover, Article 130G of the Treaty, added by the Single European Act, sets out, among other activities to be carried out by the Community in pursuing the objectives laid down in the new title of the Treaty on research and technological development, the stimulation of training and mobility of researchers in the Community . | 0 |
7,807 | 34. In answering the first question, it should be remembered first of all that, in accordance with settled case-law, all the authorities of the Member States have the task of ensuring observance of the rules of Community law within the sphere of their competence (see Case C-8/88 Germany v Commission [1990] ECR I‑2321, paragraph 13, and Kühne & Heitz , paragraph 20). | 31. In that regard, it must be recalled that, pursuant to Article 5(1) of the Sixth Directive, ‘“supply of goods” shall mean the transfer of the right to dispose of tangible property as owner’. | 0 |
7,808 | 26
In that regard, it should be noted that the preambles to the First and Second Directives show that their aim is, firstly, to ensure the free movement of vehicles normally based on EU territory and of persons travelling in those vehicles and, secondly, to guarantee that the victims of accidents caused by those vehicles receive comparable treatment irrespective of where in the European Union the accident occurred (judgments of 9 June 2011, Ambrósio Lavrador and Olival Ferreira Bonifácio, C‑409/09, EU:C:2011:371, paragraph 23, and of 23 October 2012, Marques Almeida, C‑300/10, EU:C:2012:656, paragraph 26). | 43. It follows that the Member States may require the right to deduct to be exercised either during the period in which it arose or over a longer period, subject to compliance with certain conditions and procedures determined by their national legislation. | 0 |
7,809 | 21. The full effectiveness of Article 101 TFEU and, in particular, the practical effect of the prohibition laid down in paragraph 1 of that provision would be put at risk if it were not open to any individual to claim damages for loss caused to him by a contract or by conduct liable to restrict or distort competition ( Courage and Crehan EU:C:2001:465, paragraph 26; Manfredi and Others EU:C:2006:461, paragraph 60; Case C‑199/11 Otis and Others EU:C:2012:684, paragraph 41; and Case C‑536/11 Donau Chemie and Others EU:C:2013:366, paragraph 21). | 69. As OHIM correctly stated in the contested decision, the relevant public, in the field covered by the trade mark application, understand the word sign EUROHYPO as referring, as a whole and in general, to financial services requiring real securities and, in particular, to mortgage loans paid in the currency of the European Economic and Monetary Union. Furthermore, there is no additional element which would allow the view to be reached that the combination, created by the current and usual components EURO and HYPO, is unusual or might have its own meaning which, in the perception of the relevant public, distinguishes the services offered by the appellant from those of a different commercial origin. Therefore, the relevant public perceives the trade mark in question as providing details of the type of services which it designates and not as indicating the origin of those services. | 0 |
7,810 | 39. Therefore, EU law does not always require a national court to disapply domestic rules of procedure conferring finality on a judgment, even if to do so would make it possible to remedy a breach of EU law by the decision at issue (see judgments in Kapferer , C‑234/04, EU:C:2006:178, paragraph 22, Fallimento Olimpiclub , C‑2/08, C:2009:506, paragraph 23, Commission v Slovak Republic , C‑507/08, EU:C:2010:802, paragraph 60, Impresa Pizzarotti , C‑213/13, EU:C:2014:2067, paragraph 59, and Târșia , C‑69/14, EU:C:2015:662, paragraph 29). | 17 It was by reference to the particular features of Ricoh' s sales to OEMs, especially the differences in costs incurred by Ricoh in its sales to OEMs as compared with its costs in sales of plain paper photocopiers under its own brand name, that the Council saw fit, in constructing the normal value, to set the profit margin of exporters at 5%, that is to say, at a lower rate than the average profit margin, which was estimated at 14.6 %. | 0 |
7,811 | 61. It also follows from settled case-law that a national court which is called upon, within the exercise of its jurisdiction, to apply provisions of Community law is under a duty to give full effect to those provisions, if necessary refusing of its own motion to apply any conflicting provision of national legislation (see, inter alia, Case 106/77 Simmenthal [1978] ECR 629, paragraphs 21 to 24; Case 130/78 Salumificio di Cornuda [1979] ECR 867, paragraphs 23 to 27; and Case C-213/89 Factortame and Others [1990] ECR I-2433, paragraphs 19 to 21). | 33
It follows that both the general scheme and the purpose of Directive 2003/96 are based on the principle that energy products are taxed in accordance with their actual use. | 0 |
7,812 | 25. Similarly, as regards Articles 56 TFEU and 57 TFEU governing the freedom to provide series, also referred to by the referring court, suffice it to state that the legislation in question is applicable to all traders exercising their activity on national territory; that its purpose is not to regulate the conditions concerning the establishment of the undertakings concerned; and that any restrictive effects which it might have on freedom of establishment are too uncertain and indirect for the obligation laid down to be regarded as being capable of hindering that freedom (see, by analogy, Semeraro Casa Uno and Others EU:C:1996:242, paragraph 32). | 42. Furthermore, it is clear from the case-law of the Court that, contrary to what the Italian Government argued at the hearing, the reverse charge mechanism provided for under the Sixth Directive enables authorities, inter alia, to counter the tax evasion and avoidance observed in certain types of transactions (see judgment in Véleclair , C‑414/10, EU:C:2012:183, paragraph 34). | 0 |
7,813 | 21. The principles of equal treatment and non-discrimination on grounds of nationality imply, in particular, a duty of transparency which enables the concession-granting public authority to ensure that those principles are complied with. That obligation of transparency which is imposed on the public authority consists in ensuring, for the benefit of any potential tenderer, a degree of advertising sufficient to enable the service concession to be opened up to competition and the impartiality of procurement procedures to be reviewed (see, to that effect, Telaustria and Telefonadress , paragraphs 61 and 62, and Parking Brixen , paragraph 49). | 97. Furthermore, according to Article 24 of the Association Agreement, the Commission is represented on the Association Council and participates, as the representative of the Community, in the various committees set up by the Association Council, to ensure the continuing cooperation necessary for the proper functioning of the Agreement. Thus, under Article 52(2) of Decision No 1/95, the Commission may call upon the Joint Committee where difficulties arise for the Community or the Republic of Turkey in the implementation of that decision. | 0 |
7,814 | 43
The Court has already accepted that that is the case where, if national legislation provides that that period for lodging an objection begins to run from the service of the penalty order on the person authorised by the accused person, the duration of that period is not reduced by the time needed by the authorised person to transmit the penalty order to its addressee, so that the addressee benefits from that period in its entirety (see judgment of 15 October 2015, Covaci, C‑216/14, EU:C:2015:686, paragraph 67). | 51. The supplementary certificate establishes a link between the basic patent and the first MA granted for the plant protection product, with that MA marking the moment at which commercial exploitation of the product can begin. Thus, the grant of that certificate requires that the four cumulative conditions set out in Article 3(1) of Regulation No 1610/96 be met. That provision provides, essentially, that a supplementary protection certificate may be granted only if, at the date of the application, the plant protection product is protected by a basic patent in force and has not already been the subject of a certificate. In addition, the product must have been granted a valid MA ‘in accordance with Article 4 of Directive 91/414/EEC or an equivalent provision of national law’ and, finally, that MA must be the first authorisation of the product as a plant protection product. | 0 |
7,815 | 43. A Member State is therefore in a position to check whether contributions have actually been paid by one of its taxpayers to an insurance company established in another Member State. In addition, there is nothing to prevent the tax authorities concerned from requiring the taxpayer to provide such proof as they may consider necessary in order to determine whether the conditions for deducting contributions provided for in the legislation at issue have been met and, consequently, whether to allow the deduction requested (see, to that effect, Bachmann , paragraphs 18 and 20, Commission v Belgium , paragraphs 11 and 13, and Danner , paragraph 50). | 66. La condition relative à l’existence d’une impossibilité absolue d’exécution n’est pas remplie lorsque l’État membre défendeur se borne à faire part à la Commission des difficultés juridiques, politiques ou pratiques que présente la mise en œuvre de la décision en cause, sans entreprendre une véritable démarche auprès des entreprises concernées afin de récupérer l’aide et sans proposer à la Commission des modalités alternatives de mise en œuvre de cette décision qui auraient permis de surmonter ces difficultés (arrêt Commission/Italie, EU:C:2013:832, point 37 et jurisprudence citée). | 0 |
7,816 | 49. It must also be stated that, where an implementing directive requires interpretation, that interpretation must, as far as possible, be consistent with the provisions of the basic directive (see, by analogy, Case C-90/92 Dr Tretter [1993] ECR I‑3569, paragraph 11). In addition, a provision must be interpreted, as far as possible, in such a way as not to affect its validity (Case C-403/99 Italy v Commission [2001] ECR I‑6883, paragraphs 28 and 37). | 35
It would, however, run counter to that objective to exclude a rule, in respect of which the travaux préparatoires stated clearly that its aim and object were to extend an existing rule in order to cover information society services, from classification as a rule aimed specifically at such services within the meaning of Article 1(5) of Directive 98/34 on the sole ground that the operative part of that rule makes no express reference to those services but instead covers them through a broader definition of services covering both services provided online and services provided offline. | 0 |
7,817 | 38. The Court has held that the principle of legal certainty requires that Community legislation must allow those concerned to acquaint themselves with the precise extent of the obligations it imposes upon them, which may be guaranteed only by the proper publication of that legislation in the official language of those to whom it applies (see also, to that effect, Case C-370/96 Covita [1998] ECR I-7711, paragraph 27, Case C-228/99 Silos [2001] ECR I‑8401, paragraph 15, and Consorzio del Prosciutto di Parma and Salumificio S. Rita , paragraph 95). | 40 The answer to the fifth question must therefore be that the national rules relating to time-limits for bringing actions under national law may be relied on against workers who assert their right to join an occupational pension scheme, provided that they are not less favourable for that type of action than for similar actions of a domestic nature and that they do not render the exercise of rights conferred by Community law impossible in practice.
The sixth question | 0 |
7,818 | 25 As the Court has already held, the provisions of the Directive must be interpreted in the light of the fundamental aims of the endeavour to harmonize VAT, in particular the promotion of freedom of movement for persons and goods and the prevention of double taxation (Case 249/84 Profant [1985] ECR 3237, paragraph 25; Case 127/86 Ledoux [1988] ECR 3741, paragraph 11, and Case C-297/89 Ryborg [1991] ECR I-1943, paragraph 13). In particular, account must be taken of the fact that it is stated in the preamble to the Directive that the freedom of movement of Community residents within the Community is hampered by the taxation arrangements applied to the temporary importation of certain means of transport for private or business use, that the elimination of the obstacles resulting from those taxation arrangements is particularly necessary if an economic market having features similar to those of a domestic market is to be established (Ryborg, cited above, paragraph 14). | 8 CONSEQUENTLY THE AID CANNOT BE CONSIDERED SEPARATELY FROM THE EFFECTS OF ITS METHOD OF FINANCING . | 0 |
7,819 | 25. Although the receipt of dividends from a collective investment undertaking is not expressly mentioned in that nomenclature as a ‘capital movement’, it may be linked to the acquisition by residents of units of foreign undertakings dealt in or not dealt in on a stock exchange and, therefore, is indissociable from a capital movement (see, to this effect, judgment in Verkooijen , C‑35/98, EU:C:2000:294, paragraph 29). | 40 The stability of fishing activities is relative in the sense that it means the maintenance of a fixed percentage of the volume of the catches available for each of the stocks concerned - a volume which itself is likely to change - and not the guarantee of a fixed quantity of catches (see, in particular, Case 46/86 Romkes [1987] ECR 2671, paragraph 17, and Joined Cases C-63/90 and C-67/90 Portugal and Spain v Council, paragraph 28). | 0 |
7,820 | 21. The first point to note is that, according to recitals 2 and 12 to Directive 2003/6, the purpose of that directive is to protect the integrity of the EU financial markets and to enhance investor confidence in those markets. That confidence depends on, inter alia, investors being placed on an equal footing and protected against the improper use of insider information (see, to that effect, judgments in Spector Photo Group and Van Raemdonck , C‑45/08, EU:C:2009:806, paragraph 47; IMC Securities , C‑445/09, EU:C:2011:459, paragraph 27; and Geltl , C‑19/11, EU:C:2012:397, paragraph 33). | 81. En vue de déterminer la forme de l’astreinte imposée au titre de l’article 260, paragraphe 2, TFUE, il appartient à la Cour de prendre en compte divers facteurs liés tant à la nature du manquement concerné qu’aux circonstances de l’affaire en cause (arrêt Commission/Italie, C‑196/13, EU:C:2014:2407, point 105). | 0 |
7,821 | 42. The approach which allows an act which has not been properly published to be enforceable in that way in the name of the principle of effectiveness would result in individuals in the Member State concerned bearing the adverse effects of a failure by the Community administration to comply with its obligation to make available to those individuals, on the date of accession, the entire acquis communautaire in all the official languages of the Union (see to that effect Racke , paragraph 16). | 16AS REGARDS THE LAST ALTERNATIVE IN THE QUESTION SUBMITTED , IT IS IMPORTANT THAT THE DATE ON WHICH A REGULATION IS TO BE REGARDED AS PUBLISHED SHOULD NOT VARY ACCORDING TO THE AVAILABILITY OF THE OFFICIAL JOURNAL OF THE COMMUNITIES IN THE TERRITORY OF EACH MEMBER STATE .
THE UNITY AND UNIFORM APPLICATION OF COMMUNITY LAW REQUIRE THAT , SAVE AS OTHERWISE EXPRESSLY PROVIDED , A REGULATION SHOULD ENTER INTO FORCE ON THE SAME DATE IN ALL THE MEMBER STATES , REGARDLESS OF ANY DELAYS WHICH MAY ARISE IN SPITE OF EFFORTS TO ENSURE RAPID DISTRIBUTION OF THE OFFICIAL JOURNAL THROUGHOUT THE COMMUNITY .
| 1 |
7,822 | 34. On the other hand, it should be borne in mind that, as a derogation from the fundamental rule of freedom of establishment, Article 45 must be interpreted in a manner which limits its scope to what is strictly necessary in order to safeguard the interests which it allows the Member States to protect (see, inter alia, Case 147/86 Commission v Greece [1988] ECR 1637, paragraph 7; Case C-114/97 Commission v Spain [1998] ECR I-6717, paragraph 34; and Case C-451/03 Servizi Ausiliari Dottori Commercialisti [2006] ECR I-2941, paragraph 45). | 76. It follows from the foregoing that the finding that the Commission was required, in so far as the circumstances of the case so permitted, to take account, at the time when Regulations No 2352/97 and No 2494/97 were adopted, of the negative effects which those regulations might have on the economy of the OCTs concerned and on the undertakings concerned does not discharge the Netherlands Antilles from the burden of proving that they were affected by those regulations by reason of a factual situation which differentiates them from all other persons. | 0 |
7,823 | 35. Thus, it is for the referring court to ascertain, on that basis, whether it can find such an interpretation, taking into consideration, in particular, firstly, the elements referred to in paragraphs 28 and 29 of the present judgment (see, by analogy, judgment in Dominguez , C‑282/10, EU:C:2012:33, paragraph 31) and, secondly, the case-law of the Court referred to in paragraph 26 of the present judgment, from which it is apparent that, in order to draw all the consequences of a breach of the third sentence of Article 108(3) TFEU, the national courts may, as necessary, order provisional measures. In the present case, accordingly, it is for the referring court to examine the possibility of ordering a measure such as the temporary suspension of the contracts at issue until the adoption of the Commission decision closing the procedure, which would enable that court to satisfy its obligations under the third sentence of Article 108(3) TFEU without actually ruling on the validity of the contracts at issue. | 31. It is clear from the foregoing that it is for the national court to determine, taking the whole body of domestic law into consideration, in particular Article L. 223-4 of the Code du travail, and applying the interpretative methods recognised by domestic law with a view to ensuring that Directive 2003/88 is fully effective and achieving an outcome consistent with the objective pursued by it, whether it can find an interpretation of that law that allows the absence of the worker due to an accident on the journey to or from work to be treated as being equivalent to one of the situations covered by that article of the Code du travail. | 1 |
7,824 | 15. That directive lays down not only rules governing the procedures for granting general authorisations or rights to use radio frequencies or numbers and the content of those authorisations but also rules setting out the nature and scope of the financial payments related to those procedures which Member States may impose on undertakings in the electronic communications services sector (judgment in Belgacom and Mobistar , C‑256/13 and C‑264/13, EU:C:2014:2149, paragraph 29 and the case-law cited). | 67. Il y a lieu de rappeler que l’intérêt à agir constitue une condition de recevabilité qui doit perdurer jusqu’à ce que le juge statue au fond. Selon une jurisprudence constante, un tel intérêt existe tant que le recours est susceptible, par son résultat, de procurer un bénéfice à la partie qui l’a intenté (voir, en ce sens, arrêt du 14 septembre 2010, Akzo Nobel Chemicals et Akcros Chemicals/Commission, C‑550/07 P, non encore publié au Recueil, points 22 et 23 ainsi que jurisprudence citée). | 0 |
7,825 | 73
However, it is apparent from the case-law of the Court of Justice that an error of law committed by the General Court does not invalidate a judgment under appeal if its operative part is well founded on other legal grounds (see judgments of 18 July 2013, FIFA v Commission, C‑204/11 P, EU:C:2013:477, paragraph 43, and of 11 May 2017, Dyson v Commission, C‑44/16 P, EU:C:2017:357, paragraph 55). | 64. Accordingly, the question arises, firstly, as to the circumstances in which AG2R was designated pursuant to Addendum No 83 and, secondly, as to the margin of negotiation enjoyed by that body as to the details relating to its appointment and the repercussion of those factors on the functioning of the scheme concerned as a whole. | 0 |
7,826 | 34. It is true that the Court accepted in Papillon (EU:C:2008:659) that, in principle, such a direct link exists between, on the one hand, the possibility of transferring losses between the companies of a group and, on the other hand, the neutralisation of certain transactions between those companies, such as provisions for doubtful claims or risks, waivers of debt, subsidies, provisions for depreciation of shares and the transfer of fixed assets. In that judgment, the Court relied on the fact that, in the tax system of the Member State at issue in that case, the purpose of neutralising those intra-group transactions was to avoid the double use of losses at the level of resident companies falling under the tax integration regime, and thus preserve the coherence of that tax system ( Papillon EU:C:2008:659, paragraphs 6 and 43 to 50). | 20 That solution was adopted in order to achieve as rapidly as possible the objective, formulated, in particular, in the second recital in the preamble to the Directive, of harmonising the national laws governing the terms of protection of copyright and related rights and to avoid the situation where rights have expired in some Member States but are protected in others. | 0 |
7,827 | 24. It must be borne in mind that Article 4 of Directive 79/409 lays down a system which is specifically targeted and reinforced both for the species listed in Annex I to that directive and for migratory species not included in that annex, an approach justified by the fact that they are, respectively, the most endanger ed species and the species constituting a common heritage of the Community (Case C‑191/05 Commission v Portugal [2006] ECR I‑6853, paragraph 9 and the case-law cited). Furthermore, it is clear from the ninth recital in the preamble to that directive that the preservation, maintenance or restoration of a sufficient diversity and area of habitats is essential to the conservation of all species of birds. The Member States are therefore required to adopt the measures necessary for the conservation of those species (Case C‑235/04 Commission v Spain [2007] I‑0000, paragraph 23). | 14 In the first place, it is not a general tax, since it applies only to a limited category of goods and services. Secondly, it is not charged at each stage of the production and distribution process, since it is imposed annually on the aggregate receipts of taxable undertakings. Thirdly, it is not levied on the value added at each transaction but on the gross amount of all receipts, and it is therefore impossible to establish precisely what fraction of the tax charged on each sale or service may be regarded as having been passed on to the consumer. | 0 |
7,828 | 23 First of all, it must be borne in mind that Article 92(1) of the Treaty provides that any aid granted by a Member State, or through State resources in any form whatsoever, which distorts or threatens to distort competition by favouring certain undertakings or the production of certain goods is incompatible with the common market. In particular, measures which, in various forms, mitigate the charges which are normally included in the budget of an undertaking and which, without therefore being subsidies in the strict meaning of the word, are similar in character and have the same effect are considered to constitute aid (Case C-200/97 Ecotrade [1998] ECR I-7907, paragraph 34). | 14 THE REPLY TO THE FIRST QUESTION MUST THEREFORE BE THAT REGULATION NO 1430/79 APPLIES TO GOODS FALLING UNDER THE ECSC TREATY . | 0 |
7,829 | 77. In that context, it should be noted that the two requirements that the levy be identical and applied to one and the same person have been found to be sufficient to establish the existence of such a link (see, inter alia, Case C-35/98 Verkooijen [2000] ECR I-4071, paragraph 58; Case C‑168/01 Bosal [2003] ECR I-9409, paragraphs 29 and 30; and Krankenheim Ruhesitz am Wannsee-Seniorenheimstatt , paragraph 42). In addition, it must be noted that the Commission has not expressly disputed that the tax advantage in question is granted to the same taxpayer in relation to the same tax. | 24 It must therefore be concluded that the limitation on the use of driftnets, imposed by the regulation at issue, was adopted primarily in order to ensure the conservation and rational exploitation of fishery resources and to limit the fishing effort. Those rules are therefore an integral part of the common agricultural policy, whose objectives under Article 39 of the Treaty include ensuring the rational development of production and assuring the availability of supplies, and could therefore be validly adopted by the Council solely on the basis of the provisions governing the common fisheries policy. | 0 |
7,830 | 29. In order to fulfil its function, the graphic representation within the meaning of Article 2 of the Directive must be clear, precise, self-contained, easily accessible, intelligible, durable and objective (Sieckmann , paragraphs 47 to 55). | 40
In accordance with settled case-law, in adopting such guidelines and announcing by publishing them that they will apply to the cases to which they relate, the Commission imposes a limit on the exercise of that discretion and cannot, as a general rule, depart from those guidelines, at the risk of being found to be in breach of general principles of law, such as equal treatment or the protection of legitimate expectations (judgment of 8 March 2016, Greece v Commission, C‑431/14 P, EU:C:2016:145, paragraphs 69 and 70 and the case-law cited). | 0 |
7,831 | 80. As a preliminary point, it is appropriate to observe, first, that the purpose of Article 2 of the Directive is to define the types of signs of which a trade mark may consist (Case C-273/00 Sieckmann [2002] ECR I-11737, paragraph 43), irrespective of the goods or services for which protection might be sought (see to that effect Sieckmann , paragraphs 43 to 55, Libertel , paragraphs 22 to 42, and Case C-283/01 Shield Mark [2003] ECR I-0000, paragraphs 34 to 41). It provides that a trade mark may consist inter alia of " words" and " letters" , provided that they are capable of distinguishing the goods or services of one undertaking from those of other undertakings. | 16 In that regard it must be pointed out that a redundancy payment made by the employer, such as that which is at issue, cannot cease to constitute a form of pay on the sole ground that, rather than deriving from the contract of employment, it is a statutory or ex gratia payment . | 0 |
7,832 | 36
It should be recalled that the Court has already held that the concern to ensure the operational capacity and proper functioning of the police services constitutes a legitimate objective (see, as regards Article 4(1) of Council Directive 2000/78 of 27 November 2000 establishing a general framework for equal treatment in employment and occupation (OJ 2000 L 303, p. 16), the structure, provisions, and objective of which is largely comparable with those of Directive 76/207, the judgments of 13 November 2014, Vital Pérez, C‑416/13, EU:C:2014:2371, paragraph 44, and 15 November 2016, Salaberria Sorondo, C‑258/15, EU:C:2016:873, paragraph 38). | 7 HOWEVER IT IS NECESSARY TO POINT OUT THAT THE COMMISSION DESPATCHED THE LETTER OF 12 FEBRUARY 1979 WITHOUT TAKING THE PRECAUTION OF HAVING IT REGISTERED OR ARRANGING TO HAVE IT ACCOMPANIED BY A FORM FOR ACKNOWLEDGEMENT OF RECEIPT , EVEN THOUGH IT HAD TAKEN BOTH THOSE STEPS WHEN IT SENT PREVIOUS MESSAGES TO THE APPLICANT . IN THESE CIRCUMSTANCES AND TAKING INTO ACCOUNT THE FACT THAT THE ONUS OF PROVING NOTIFICATION AND THE DATE THEREOF LIES ON THE COMMISSION , IT MUST BE DECLARED THAT THE LATTER HAS PLACED ITSELF IN A POSITION IN WHICH IT CANNOT ADDUCE CONCLUSIVE EVIDENCE ON THIS POINT AND THAT , IN THE CASE OF NOTIFICATION OF SUCH AN IMPORTANT DECISION AS COMPULSORY RESIGNATION , THE APPLICANT IS ENTITLED TO THE BENEFIT OF THE SLIGHT DOUBT AS TO THE DATE WHEN THE PERIOD PRESCRIBED FOR BRINGING THE ACTION BEGAN TO RUN .
| 0 |
7,833 | 11 It should be observed that, as the Court has consistently held (see Case 368/87 Hartmann Troiani v Landesversicherungsanstalt Rheinprovinz [1989] ECR 1333, paragraph 15), the object of Article 9(2) of Regulation No 1408/71 is to guarantee that periods of insurance completed in different Member States are treated as equivalent so that the persons concerned can satisfy the condition of a minimum length of insurance periods where national legislation makes admission to a voluntary or optional continued insurance scheme subject to such a condition. | 36. The second type of contracts are those which establish cooperation between public entities with the aim of ensuring that a public task that all of them have to perform is carried out ( Ordine degli Ingegneri della Provincia di Lecce and Others , paragraph 34). | 0 |
7,834 | 105
As observed in paragraph 97 above, according to the wording of that provision, a person has that status if it has been established, first that the recipient of the goods actually acquired or held them and, secondly, that he was aware or should reasonably have been aware, at the time of acquiring or receiving the goods, that they had been removed from customs supervision. The third indent of Article 203(3) of the Customs Code covers any person who, although not responsible for the unlawful removal of the goods from customs supervision from which the customs debt arose, and not himself required to clear the goods through customs, has nevertheless been involved in the unlawful removal either before or after that removal as a result of having acquired or held the goods (see, by analogy, judgment of 25 January 2017, Ultra-Brag, C‑679/15, EU:C:2017:40, paragraph 22). | À cet égard, en ce qui concerne les difficultés pratiques liées à l’estimation de la valeur réelle des véhicules d’occasion
aux fins du calcul de la taxe litigieuse, à supposer que leur existence soit établie, de telles difficultés ne sauraient être
de nature à justifier l’application d’impositions intérieures discriminatoires à l’égard des produits originaires d’autres
États membres, contraires à l’article 110 TFUE (voir arrêt du 9 mars 1995, Nunes Tadeu, C‑345/93, EU:C:1995:66, point 19). | 0 |
7,835 | 32
However, the Court has previously held, on a number of occasions, that the rules of jurisdiction laid down by Regulation No 2201/2003 in the matters of parental responsibility must be interpreted, in the light of recital 5 of that regulation, as meaning that they are applicable in cases relating to parental responsibility concerning the adoption of child protection measures, including cases where those measures are considered, under the domestic law of a Member State, to be governed by public law (see, to that effect, judgments of 27 November 2007, C, C‑435/06, EU:C:2007:714, paragraphs 34, 50 and 51; of 2 April 2009, A, C‑523/07, EU:C:2009:225, paragraphs 24 and 27 to 29, and of 26 April 2012, Health Service Executive, C‑92/12 PPU, EU:C:2012:255, paragraphs 60 and 61). | 36 In this respect the Court has consistently held that a residence permit is a document serving to prove the individual position of a national of another Member State with regard to provisions of Community law. However, the issue of such a permit does not create the rights guaranteed by Community law and the lack of a permit cannot affect the exercise of those rights (see in particular the judgments in Case 48/75 Royer [1976] ECR 497, paragraph 33, and in Joined Cases 389/87 and 390/87 Echternach and Moritz v Minister van Onderwijs en Wetenschappen [1989] ECR 723, paragraph 25). | 0 |
7,836 | 41. However, the Court may examine whether the Court of First Instance has responded to the parties' pleas and given proper grounds for its judgment (see, to that effect, Case C-274/99 P Connolly v Commission [2001] ECR I-1611, paragraphs 119 to 122). | 24. If it is accepted that the Member States are free to impose additional conditions on the definition of self-provision, and thereby limit the situations which are covered by it, they would have the option of extending the services reserved for the universal service provider. However such extension would go against the purpose of the Directive, which, according to recital 8, aims to establish gradual and controlled liberalisation in the postal sector. | 0 |
7,837 | 52. However, according to settled-case law, such a declaration cannot be used for the purpose of interpreting a provision of secondary legislation where, as in the present case, no reference is made to the content of the declaration in the wording of the provision in question and it does not, therefore, have any legal significance (see, inter alia, Case C‑292/89 Antonissen [1991] ECR I‑745, paragraph 18, and Case C‑149/11 Leno Merken [2012] ECR I‑0000, paragraph 46). | 96. Toutefois, au point 183 de l’arrêt attaqué, après avoir de nouveau rappelé que les circonstances particulières de l’espèce, notamment la participation ou non d’une entreprise à tous les éléments constitutifs de l’infraction, doivent être prises en compte, si ce n’est lors de l’appréciation de la gravité de l’infraction, à tout le moins dans le cadre de l’ajustement du montant de base en fonction de circonstances atténuantes et aggravantes, le Tribunal a souligné que la liste figurant au point 29 desdites lignes directrices n’était pas exhaustive. Dès lors, il a jugé que, bien que les circonstances spécifiques invoquées par Gosselin ne figurassent pas comme telles dans ladite liste, il convenait d’apprécier si elles auraient malgré tout dû conduire à une réduction de l’amende au regard des circonstances particulières de l’espèce. | 0 |
7,838 | 88. Furthermore, it should be borne in mind in that regard that the principle of equality of arms – together with, among others, the principle of audi alteram partem – is no more than a corollary of the very concept of a fair hearing (see, by analogy, Case C‑305/05 Ordre des barreaux francophones et germanophone and Others [2007] ECR I‑5305, paragraph 31; Case C‑89/08 P Commission v Ireland and Others [2009] ECR I‑0000, paragraph 50; and Case C‑197/09 RX‑II Réexamen M v EMEA [2009] ECR I‑0000, paragraphs 39 and 40). | 59. The same interpretation must be adopted a fortiori with respect to Directive 2004/38, which amended Regulation No 1612/68 and repealed the earlier directives on freedom of movement for persons. As is apparent from recital 3 in the preamble to Directive 2004/38, it aims in particular to ‘strengthen the right of free movement and residence of all Union citizens’, so that Union citizens cannot derive less rights from that directive than from the instruments of secondary legislation which it amends or repeals. | 0 |
7,839 | 61. The objective of deterrence which the Commission is entitled to pursue when setting the amount of a fine is to ensure compliance by undertakings with the competition rules laid down by the EC Treaty for the conduct of their activities within the common market (see, to that effect, Case 41/69 ACF Chemiefarma v Commission [1970] ECR 661, paragraphs 173 to 176). Consequently, when assessing the deterrent nature of a fine to be imposed for infringement of those rules, the Commission is not required to take into account any penalties imposed on an undertaking for infringement of the competition rules of non-member States. | 19 Finally, the wish to impose only those obligations which were necessary for the protection of insured and third parties also led the Council to exclude from the scope of the directive, and thus to exempt from the guarantees which it prescribes, certain mutual associations which, by virtue of their legal status, fulfil appropriate conditions as to security and financial guarantees (fourth recital in the preamble and Article 3 of the directive). To that same end, the Second Council Directive (88/357/EEC) of 22 June 1988 on the coordination of laws, regulations and administrative provisions relating to direct insurance other than life assurance and laying down provisions to facilitate the effective exercise of freedom to provide services and amending Directive 73/239/EEC (Official Journal 1988 L 172, p. 1) grants to policy-holders who, by virtue of their status, their size or the nature of the risk to be insured, do not require special protection in the State in which the risk is situated, complete freedom to avail themselves of the widest possible insurance market, and guarantees adequate protection to other policy-holders (fifth recital in the preamble). | 0 |
7,840 | 60. In this connection, it is to be noted that Article 18(1) TFEU prohibits any discrimination on grounds of nationality ‘[w]ithin the scope of application of the Treaties, and without prejudice to any special provisions contained therein’. The second subparagraph of Article 20(2) TFEU expressly states that the rights conferred on Union citizens by that article are to be exercised ‘in accordance with the conditions and limits defined by the Treaties and by the measures adopted thereunder’. Furthermore, under Article 21(1) TFEU too the right of Union citizens to move and reside freely within the territory of the Member States is subject to compliance with the ‘limitations and conditions laid down in the Treaties and by the measures adopted to give them effect’ (see judgment in Brey , C‑140/12, EU:C:2013:565, paragraph 46 and the case-law cited). | 40. As regards the rules for application of the collective agreement, they cite, as justified grounds thus envisaged, events such as the serious illness or death of a child or of the other parent, and divorce. On the other hand, those rules do not, in principle, recognise a move to another place, the coming into existence of another employment relationship, or a new pregnancy as unforeseeable and justified grounds. | 0 |
7,841 | 44. According to the settled case-law of the Court, although direct taxation falls within their competence, the Member States must none the less exercise that competence consistently with European Union law (see, inter alia, Case C‑374/04 Test Claimants in Class IV of the ACT Group Litigation [2006] ECR I‑11673, paragraph 36; Case C‑379/05 Amurta [2007] ECR I‑9569, paragraph 16; Case C‑540/07 Commission v Italy [2009] ECR I‑10983, paragraph 28; and Case C‑487/08 Commission v Spain [2010] ECR I‑0000, paragraph 37). | 56. It should first be noted that Article 7(5) of Directive 96/92 refers to the system operator of the national electricity transmission system, and Article 8(2) of that directive refers to the order of dispatching of electricity generating installations. However, first, the measures at issue in the main proceedings are a ministerial decree and decisions adopted by a public authority, not by the system operator. Secondly, the national provisions referred to in the actions lodged by AEM and AEM Torino relate to the conditions for access to the system and not the order of dispatching of electricity generating installations. | 0 |
7,842 | 41
It follows that that convention may be relied on for the purposes of interpreting that directive, which must, as far as possible, be interpreted in a manner that is consistent with that convention (see judgments of 11 April 2013, HK Danmark, C‑335/11 and C‑337/11, EU:C:2013:222, paragraph 32, and of 18 March 2014, Z., C‑363/12, EU:C:2014:159, paragraph 75). | 64. In the absence of any provision in the Customs Code or the implementing regulation empowering the Commission to apply the rule on the time limitation, the Court finds that it is for the Member States and their competent authorities to implement that rule and that the Commission is not empowered to rule on the question whether the recovery procedure for the customs debt was carried out in accordance with that rule. | 0 |
7,843 | 50
The Court has implicitly or explicitly refused to limit the temporal effects both in judgments in which such taxes were declared incompatible with EU law (with regard to the pollution tax laid down by OUG No 50/2008, see judgments of 7 April 2011 in Tatu, C‑402/09, EU:C:2011:219, and of 7 July 2011 in Nisipeanu, C‑263/10, not published, EU:C:2011:466 paragraphs 34 to 38; with regard to the tax on polluting emissions levied pursuant to Law No 9/2012, in its various versions, see order of 3 February 2014 in Câmpean and Ciocoiu, C‑97/13 and C‑214/13, not published, EU:C:2014:229, paragraphs 37 to 42, and judgment of 14 April 2015 in Manea, C‑76/14, EU:C:2015:216, paragraphs 56 to 59) and in those judgments in which it is indicated that such taxes should have been repaid with interest (see judgments of 18 April 2013 in Irimie, C‑565/11, EU:C:2013:250, and of 15 October 2014 in Nicula, C‑331/13, EU:C:2014:2285, paragraphs 40 to 42). | 50. Consequently, the answer to Question 2 is that a pharmacist who is also authorised under domestic law to operate as a wholesaler in medicinal products must satisfy all the requirements imposed on applicants for and holders of authorisation for the wholesale distribution of medicinal products in Articles 79 to 82 of the Directive.
The obligation to interpret national law in conformity with European Union law in criminal matters | 0 |
7,844 | 56. It should be noted in that regard that the principle that it is necessary to check whether the parent company actually exercised decisive influence over its subsidiary applies only where the subsidiary is not wholly owned by its parent company. According to settled case-law of the Court of Justice, where the entire capital of the subsidiary is owned, there is no longer any requirement to carry out such a check since, in those circumstances, there is a presumption of decisive influence on the part of the parent company which has the burden of rebutting that presumption (see Alliance One International and Standard Commercial Tobacco v Commission and Commission v Alliance One International and Others , paragraphs 46 and 47 and the case-law cited). | 52. Aux fins de satisfaire à cet objectif, les périodes équivalentes de repos compensateur, au sens de l’article 17, paragraphe 2, de la directive 2003/88, doivent succéder immédiatement au temps de travail qu’elles sont censées compenser, afin d’éviter la survenance d’un état de fatigue ou de surmenage du travailleur en raison de l’accumulation de périodes de travail consécutives (voir, en ce sens, arrêt Jaeger, C‑151/02, EU:C:2003:437, points 94 et 95). | 0 |
7,845 | 60. In that regard, it should be made clear that although the Court, when giving a preliminary ruling, may, where appropriate, provide clarification designed to give the national court guidance in its interpretation, it is none the less for the national court to verify whether the factors constituting abuse are present in the case before it. In that context, checking for abuse requires the referring court to take into account all the facts and circumstances of the case, including the commercial transactions preceding and following the import at issue (judgment in SICES and Others , C‑155/13, EU:C:2014:145, paragraph 34 and the case-law cited). | 41. As regards, third, the question whether the need to possess high physical capacities is related to age, it should be noted that the German Government submits, without being contradicted, that some of the tasks of persons in the intermediate career of the fire service, such as fighting fires or rescuing persons, require exceptionally high physical capacities and can be performed only by young officials. The German Government produces scientific data deriving from studies in the field of industrial and sports medicine which show that respiratory capacity, musculature and endurance diminish with age. Thus very few officials over 45 years of age have sufficient physical capacity to perform the fire-fighting part of their activities. As for rescuing persons, at the age of 50 the officials concerned no longer have that capacity. Officials who have passed those ages work in the other branches of activities mentioned above. It follows that the need to possess full physical capacity to carry on the occupation of a person in the intermediate career of the fire services is related to the age of the persons in that career. | 0 |
7,846 | 39. Moreover, in accordance with the principle of fiscal neutrality on which, in particular, the common system of VAT established by the Sixth Directive is based, economic operators carrying out the same transactions may not be treated differently in relation to the levying of VAT (see Case C-382/02 Cimber Air [2004] ECR I‑8379, paragraphs 23 and 24). | 24. That system is based in particular on two principles. First, each supply of goods and services effected for consideration by a taxable person is subject to VAT. Second, in accordance with the principle of fiscal neutrality, economic operators carrying out the same transactions may not be treated differently in relation to the levying of VAT. | 1 |
7,847 | 26 Conversely, where the Commission finds that the individual aid is not covered by its decision approving the scheme, the aid must be regarded as new aid. Where such aid was not notified to it, the Commission "has the power, after giving the Member State in question an opportunity to submit its comments on the matter, to issue an interim decision requiring it to suspend immediately the payment of such aid pending the outcome of the examination of the aid and to provide the Commission, within such period as it may specify, with all such documentation, information and data as are necessary in order that it may examine the compatibility of the aid with the common market" (see judgment in Case 301/87 France v Commission [1990] ECR I-307, paragraph 19). | 38. Furthermore, just like other expressions which define taxable transactions for the purposes of the Sixth Directive (see Joined Cases C‑354/03, C-355/03 and C‑484/03 Optigen and Others [2006] ECR I‑483, paragraph 44, and Joined Cases C‑439/04 and C‑440/04 Kittel and Recolta Recycling [2006] ECR I‑6161, paragraph 41), the meanings of ‘intra-Community supply’ and ‘intra-Community acquisition’ are objective in nature and apply without regard to the purpose or results of the transactions concerned. | 0 |
7,848 | 23. With respect to those points, it must be recalled from the outset that the terms used to specify the exemptions in Article 132 of the VAT Directive are to be interpreted strictly, since they constitute exceptions to the general principle that VAT is to be levied on all goods and services supplied for consideration by a taxable person. Nevertheless, the interpretation of those terms must be consistent with the objectives pursued by those exemptions and comply with the requirements of the principle of fiscal neutrality. Thus, the requirement of strict interpretation does not mean that the terms used to specify the exemptions referred to in Article 132 should be construed in such a way as to deprive the exemptions of their intended effect (see by analogy, in particular, Case C‑86/09 Future Health Technologies [2010] ECR I‑5215, paragraph 30 and the case-law cited). | 16. Dès lors, le recours introduit par la Commission doit être considéré comme fondé. | 0 |
7,849 | 33. At the outset, it may be observed that it is apparent from the decision to refer that the main proceedings, which concern the sales tax only to the extent that it was levied on retail sales of liquid fuel, are based on the uncontested premiss that this product falls within the category of ‘excise goods’ within the meaning of Article 1(1) of Directive 2008/118. It is for the referring court to determine that matter, if necessary. In any event, since it is for the Court of Justice to give a ruling in the light of the factual and legal considerations set out in the order for reference (see judgments in B. , C‑306/09, EU:C:2010:626, paragraph 47, and Kastrati , C‑620/10, EU:C:2012:265, paragraph 38), the Court will accept the same premiss in the case at issue for the purposes of its analysis. | 36. In pursuing such an objective, the establishment of service providers, such as pharmacies, may be subject to planning. That may include prior authorisation for the establishment of a pharmacy, where that planning proves indispensable for filling in possible gaps in access to public health services and for avoiding the duplication of structures, so as to ensure the provision of public health care which is adapted to the needs of the population, which covers the entire territory and which takes account of geographically isolated or otherwise disadvantaged regions (see, to that effect, Blanco Pérez and Chao Gómez , paragraph 70). | 0 |
7,850 | Au demeurant, dans la mesure où, à ces mêmes fins, Ori Martin s’appuie sur les éléments exposés au point 46 du présent arrêt,
force est de constater que, sous couvert de dénoncer une violation de l’article 23, paragraphe 2, du règlement n° 1/2003 et
du principe de personnalité des peines, elle demande, en réalité, à la Cour de contrôler des appréciations factuelles auxquelles
s’est livré le Tribunal. Or, selon une jurisprudence constante de la Cour, de telles appréciations ressortissent à la seule
compétence du Tribunal, sauf dans le cas où l’inexactitude matérielle de ses constatations résulterait des pièces du dossier
qui lui ont été soumises et sous réserve du cas de la dénaturation des éléments de preuve produits devant le Tribunal (arrêt
du 7 juin 2007, Wunenburger/Commission, C‑362/05 P, EU:C:2007:322, points 66 et 86 ainsi que jurisprudence citée). | 19 In consequence, obstacles to intra-Community trade resulting from national rules of the type at issue in the main proceedings may not be justified by reasons relating to consumer protection . They thus fall under the prohibition laid down in Article 30 of the Treaty . The exceptions to the application of that provision contained in Article 36 are not applicable; indeed, no reliance was placed on them during the proceedings before the Court . | 0 |
7,851 | 26
Furthermore, as regards the criticisms made by Porsche and Audi of the Advocate General’s Opinion, it must be borne in mind, first, that the Statute of the Court of Justice of the European Union and the Rules of Procedure of the Court make no provision for interested parties to submit observations in response to the Advocate General’s Opinion (judgment of 25 October 2017, Polbud — Wykonawstwo, C‑106/16, EU:C:2017:804, paragraph 23 and the case-law cited). | 99 By the effect of that regulation, the Community thus acquired exclusive competence to contract with non-member countries the obligations relating to CRSs offered for use or used in its territory. | 0 |
7,852 | 34. In that regard, it is clear from the case‑law that the presumption of the relevance of the questions referred cannot be rebutted by the simple fact that one of the parties to the main proceedings contests certain facts, the accuracy of which is not a matter for the Court to determine and on which the delimitation of the subject-matter of those proceedings depends ( Cipolla and Others , paragraph 26, and van der Weerd and Others , paragraph 23). | 20 That phrase was inserted by Council Regulation No 1660/85 which entered into force on 20 June 1985. The former wording provided for the suspension of allowances due in pursuance of Article 73 of Regulation No 1408/71 from the State of employment only if the spouse exercised a professional or trade activity in the State of residence of the children. | 0 |
7,853 | 30. Those conditions are exhaustive in nature (see, to that effect, Case 48/75 Royer [1976] ECR 497, paragraph 37; Case C-363/89 Roux [1991] ECR I-273, paragraphs 14 and 15; and Case C-376/89 Giagounidis [1991] ECR I-1069, paragraph 21). | 65. However, the Commission’s claims concerning the reasoning of the General Court set out in paragraphs 100 to 111 of that judgment have, in any event, no relevance to the operative part of that judgment, and must therefore be regarded as ineffective (see to that effect, in particular, Joined Cases C‑302/99 P and C‑308/99 P Commission and France v TF1 [2001] ECR I‑5603, paragraphs 27 to 29). | 0 |
7,854 | 32. However, it is settled case-law that in interpreting a provision of EU law, it is necessary to consider not only its wording but also the context in which it occurs and the objectives pursued by the rules of which it is part (see, inter alia, the judgments in Merck , Case 292/82, EU:C:1983:335, paragraph 12, and in Brain Products , C‑219/11, EU:C:2012:742, paragraph 13). | 31 However, Article 5(2) of the directive constitutes an exception to the obligation to achieve the result set out by the directive and must, therefore, as the Commission was right to point out, be strictly interpreted. In particular, the weather conditions relied upon must be abnormal and the deviations from the values set must be the result of such conditions. | 0 |
7,855 | 38. As regards the argument put forward by the Polish Government, to the effect that the non-inclusion of contribution periods completed in other Member States for the purpose of determining the one-third limit which non-contribution periods may not exceed in relation to contribution periods is justified on grounds of administrative difficulties and other practical problems, suffice it to note that Article 39(3) EC allows for limitations on the exercise of the right of free movement of workers only in so far as such limitations can be justified on grounds of public policy, public security or public health.. Accordingly, apart from those cases expressly referred to in the Treaty, no impediments to the free movement of workers may be justified (see, to that effect, Case C‑10/90 Masgio [1991] ECR I‑1119, paragraph 24, and Case C‑400/02 Merida [2004] ECR I‑8471, paragraph 30). | 24 It has been argued in the main proceedings that the difference in treatment resulting from the application of such legislation is justified by practical difficulties, namely the fact that where an accident pension is received in another Member State it is often impossible for the institution calculating the amount of the suspension of benefit to ascertain the annual earnings figure. However, Article 48(3) of the Treaty allows of no limitations on the exercise of the right of freedom of movement for workers other than those which can be justified on grounds of public policy, public security or public health. Consequently, there can be no justification for any obstacle to freedom of movement for workers other than in the cases explicitly provided for in the Treaty. | 1 |
7,856 | 55. Furthermore, in any event the national legislation at issue in no way establishes hypothecation of the TACA to the old-age insurance schemes for craftsmen and traders. Under Article 40-II of Law No 96-1160, the amount of the TACA allocated for financing the insurance schemes in question is determined each year by joint order of the competent Ministers. In view of the discretion enjoyed by those Ministers, it cannot be accepted that the revenue from the TACA directly affects the amount of the advantage granted to the recipient funds at issue (see Case C-175/02 Pape [2005] ECR I-127, paragraph 16). Indeed it is apparent from the documents submitted to the Court that the amount allocated to Organic and Cancava is invariably set at EUR 45 730 000 each year, regardless of the revenue from the TACA. | 23. That harmonisation makes it possible, in principle, to avoid double taxation in relations between Member States (see, to that effect, Case C‑392/05 Alevizos [2007] ECR I‑3505, paragraph 38). | 0 |
7,857 | 36. As is apparent in particular from the third recital in the preamble thereto, Directive 90/435 seeks to eliminate, by the introduction of a common system, any penalisation of cooperation between companies of different Member States as compared with cooperation between companies of the same Member State and to facilitate thereby the grouping together of companies at the Community level (Case C‑294/99 Athinaiki Zithopiia [2001] ECR I‑6797, paragraph 25; Case C‑446/04 Test Claimants in the FII Group Litigation [2006] ECR I‑11753, paragraph 103; Case C‑27/07 Banque Fédérative du Crédit Mutuel [2008] ECR I‑0000, paragraph 23; and, to that effect, Case C‑284/06 Burda [2008] ECR I‑0000, paragraph 51). | Quant à l’allégation selon laquelle le Tribunal aurait omis de répondre à l’argument tiré de l’absence de valeur probante de l’indice documentaire produit par Zumex, qui aurait pourtant été pris en compte par la chambre de recours, il suffit de rappeler que, selon une jurisprudence constante, l’obligation de motivation qui incombe au Tribunal n’impose pas à ce dernier de fournir un exposé qui suivrait, de manière exhaustive et un par un, tous les raisonnements articulés par les parties au litige et la motivation du Tribunal peut être implicite, à condition qu’elle permette aux intéressés de connaître les raisons pour lesquelles le Tribunal n’a pas fait droit à leurs arguments et à la Cour de disposer des éléments suffisants pour exercer son contrôle (arrêts du 5 juillet 2011, Edwin/OHMI, C‑263/09 P, EU:C:2011:452, point 64 et jurisprudence citée, ainsi que du 19 mars 2015, MEGA Brands International/OHMI, C‑182/14 P, EU:C:2015:187, point 54). | 0 |
7,858 | 57 The reasoning which led the Court to hold that, as Community law stands, Articles 12 and 13 of Decision No 3/80 do not have direct effect, must apply by analogy to all the other provisions of that decision which require additional measures for their application in practice. That reasoning cannot, however, be transposed to the principle of equal treatment in the field of social security, embodied in Article 3(1) of that decision. | 56. However, the definitive assessment in this regard is a matter for the competent national courts which are charged with the task of determining whether the material acts at issue constitute a set of facts which are inextricably linked together in time, in space and by their subject-matter (see Van Esbroeck , paragraph 38). | 0 |
7,859 | 47. The Netherlands Government recalls that although as a general rule the principle of legal certainty precludes a Community measure from having retroactive effect, it may exceptionally be otherwise when the purpose to be achieved so demands and when the legitimate expectations of those concerned are duly respected (Case 98/78 Racke [1979] ECR 69, paragraph 20; Case 99/78 Decker [1979] ECR 101, paragraph 8; and Joined Cases C-143/88 and C-92/89 Zuckerfabrik Süderdithmarschen and Zuckerfabrik Soest [1991] ECR I‑415, paragraph 49). It points out in that connection that the measure was justified by the abuses recorded and that the legitimate expectations of the traders were protected. First, the legislative amendment was announced beforehand and was therefore not a surprise. Second, the Netherlands legislature made provision for transitional arrangements applicable to many situations. The only situations not covered were those in which the rent for property was low compared with the investment cost, that is to say, those situations which had features characteristic of abuses such as those the law sought to prevent. Finally, the Netherlands Government pointed out that, as is clear from the debates prior to adoption of the legislation, parties to leases for immovable property were given a period of time to allow them to make arrangements to deal with the consequences entailed by the future law.
– Reply of the Court | 34. The lease of a motor vehicle under a financial leasing contract may, nonetheless, present features which are comparable to those of the acquisition of capital goods. | 0 |
7,860 | 35. However, it should be pointed out that where the grounds of a judgment of the General Court disclose an infringement of EU law but the operative part of the judgment is shown to be well founded for other legal reasons, the appeal must be dismissed (Case C‑210/98 P Salzgitter v Commission [2000] ECR I‑5843, paragraph 58, and Case C‑352/09 P ThyssenKrupp Nirosta v Commission [2011] ECR I‑2359, paragraph 136). | 42. As narcotic drugs which are not distributed through such strictly controlled channels are prohibited from being released into the economic and commercial channels of the European Union, a coffee-shop proprietor cannot rely on the freedoms of movement or the principle of non-discrimination, in so far as concerns the marketing of cannabis, to object to municipal rules such as those at issue in the main proceedings. | 0 |
7,861 | 72. On this point it must be borne in mind 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 by the national court concern the interpretation of Community law, the Court of Justice is, in principle, bound to give a ruling. The Court may refuse to rule on a question referred for a preliminary ruling by a national court only where it is quite obvious that the interpretation of, or assessment of the validity of, a provision of Community law that is sought by the court making the reference bears no relation to the actual facts of the main action or its purpose, where the problem is hypothetical, or where the Court does not have before it the factual or legal material necessary to give a useful answer to the questions submitted to it (see, inter alia, Case C-415/93 Bosman [1995] ECR I-4921, paragraphs 59 to 61, Case C-36/99 Idéal tourisme [2000] ECR I-6049, paragraph 20, and Case C-137/00 Milk Marque and National Farmers’ Union [2003] ECR I-0000, paragraph 37). | 32 The answer to the third question must therefore be that the administrators of an occupational pension scheme must, like the employer, comply with the provisions of Article 119 of the Treaty and that a worker who is discriminated against may assert his rights directly against those administrators.
The fourth question | 0 |
7,862 | 78. For an argument based on such a justification to succeed, the Court requires, however, that a direct link be established between the tax advantage concerned and the offsetting of that advantage by a particular tax levy, with the direct nature of that link falling to be examined in the light of the objective pursued by the rules in question (see Papillon , paragraph 44 and the case-law cited). | 38 En effet, il résulte d'une jurisprudence constante que la notion de force majeure doit être entendue dans le sens de circonstances étrangères à celui qui l'invoque, anormales et imprévisibles, dont les conséquences n'auraient pu être évitées malgré toutes les diligences déployées (voir, notamment, arrêt du 5 février 1987, Denkavit, 145/85, Rec. p. 565, point 11). | 0 |
7,863 | 56. In view of the nature and importance of the public interest underlying the protection which Article 5(3) of Directive 1999/44 confers on consumers, that provision must be regarded as a provision of equal standing to a national rule which ranks, within the domestic legal system, as a rule of public policy. It follows that where, under its domestic legal system, it has a discretion as to whether to apply such a rule of its own motion, the national court must of its own motion apply any provision of its domestic law which transposes Article 5(3) of Directive 1999/44 (see, to that effect, judgment in Asturcom Telecomunicaciones , C‑40/08, EU:C:2009:615, paragraphs 52 to 54 and the case-law cited). | 28. As regards tax advantages other than the transfer of losses within the tax-integrated group, a separate assessment must therefore be made, as the Advocate General noted in point 34 of her Opinion, as to whether a Member State may reserve those advantages to companies belonging to a tax-integrated group and consequently exclude them in cross-border situations. | 0 |
7,864 | 26. In that respect, it should be borne in mind that, according to the settled case-law of the Court, the concept of aid may include not only positive benefits such as subsidies, loans or direct investment in the capital of undertakings, but also interventions which, in various forms, mitigate the charges which are normally included in the budget of an undertaking and which therefore, without being subsidies in the strict sense of the word, are of the same character and have the same effect (judgment in Seydaland Vereinigte Agrarbetriebe , C‑239/09, EU:C:2010:778, paragraph 30 and the case-law cited). To that end, for the purposes of establishing the existence of State aid, a sufficiently direct link must be established between, on the one hand, the advantage given to the recipient and, on the other, a reduction of the State budget or a sufficiently concrete economic risk of burdens on that budget (see, to that effect, judgment in Bouygues and Bouygues Télécom v Commission and Others and Commission v France and Others , C‑399/10 P and C‑401/10 P, EU:C:2013:175, paragraph 109). | 24 WHEN ARTICLE 74 REFERS TO THE OBJECTIVES OF THE TREATY, IT MEANS THE PROVISIONS OF ARTICLES 2 AND 3, FOR THE ATTAINMENT OF WHICH THE FUNDAMENTAL PROVISIONS APPLICABLE TO THE WHOLE COMPLEX OF ECONOMIC ACTIVITY ARE OF PRIME IMPORTANCE . | 0 |
7,865 | 25. It is, in particular, for each Member State to organise, in compliance with Community law, its system for taxing distributed profits and, in that context, to define the tax base and the tax rate which apply to the shareholder receiving them (see, in particular, Test Claimants in Class IV of the ACT Group Litigation , paragraph 50; Case C‑446/04 Test Claimants in the FII Group Litigation [2006] ECR I‑11753, paragraph 47; and Case C‑194/06 Orange European Smallcap Fund [2008] ECR I‑3747, paragraph 30). | 85. As the Court of First Instance rightly held, in paragraph 65 of the judgment under appeal, in order to assess the similarity of the products or services concerned, all the relevant features of the relationship between those products or services should be taken into account. Those factors include, in particular, their nature, their intended purpose, their method of use and whether they are in competition with each other or are complementary (see, regarding Article 4(1)(b) of Directive 89/104, a provision which is substantively identical to Article 8(1)(b) of Regulation No 40/94, Case C-39/97 Canon [1998] ECR I-5507, paragraph 23). | 0 |
7,866 | 30
Nevertheless, in accordance with the Court’s case-law, the freedom to conduct a business is not absolute, but must be viewed in relation to its social function (see, inter alia, judgments of 6 September 2012 in Deutsches Weintor, C‑544/10, EU:C:2012:526, paragraph 54, and 22 January 2013 in Sky Österreich, C‑283/11, EU:C:2013:28, paragraph 45 and the case-law cited). | 26. Therefore, the answer to the question is that the third subparagraph of Article 17(5) of the Sixth Directive must be interpreted as allowing Member States, for the purposes of calculating the proportion of input VAT deductible for a given operation, such as the construction of a mixed-use building, to give precedence, as the key to allocation, to an allocation key other than that based on turnover appearing in Article 19(1) of that directive, on condition that the method used guarantees a more precise determination of the said deductible proportion.
Costs | 0 |
7,867 | 16. The legislation at issue in the main proceedings primarily affects freedom of establishment and falls, in accordance with the case-law of the Court, within the scope only of the Treaty provisions concerning that freedom. If, as submitted by the applicants in the main proceedings, it were to be accepted that such a national measure has restrictive effects on the free movement of capital, such effects would have to be seen as an unavoidable consequence of any restriction on freedom of establishment and do not justify an independent examination of that measure in the light of Articles 56 EC to 58 EC (see, to that effect, Case C-524/04 Test Claimants in the Thin Cap Group Litigation [2007] ECR I-0000, paragraphs 33 and 34, and Order in Case C-102/05 A and B [2007] ECR I-0000, paragraphs 26 and 27). | 94. Were the obligation of the Member State concerned to make reparation to be confined to loss or damage sustained after delivery of a judgment of the Court finding the infringement in question, that would amount to calling in question the right to reparation conferred by the Community legal order. | 0 |
7,868 | 23. The Court considered those criteria and concluded that the Directive seeks to achieve, in the matters regulated by it, complete harmonisation of the laws, regulations and administrative provisions of the Member States ( Commission v France , paragraph 24, and Commission v Greece , paragraph 20). | 25. S’agissant, en particulier, de la taxe VM, la Cour a eu l’occasion de constater que, si des véhicules non immatriculés aux Pays-Bas sont destinés à être essentiellement utilisés sur le territoire néerlandais à titre permanent ou s’ils sont, en fait, utilisés de cette façon, une différence de traitement entre la personne qui réside aux Pays-Bas et qui utilise un tel véhicule et la personne qui utilise, dans les mêmes conditions, un véhicule immatriculé dans cet État membre n’existe pas, dès lors que ce dernier véhicule, qui est également destiné à être essentiellement utilisé sur le territoire néerlandais à titre permanent, a déjà été soumis à la taxe VM lors de son immatriculation aux Pays-Bas (voir arrêt van Putten e.a., précité, point 50, ainsi que ordonnance Notermans-Boddenberg, précitée, point 27). | 0 |
7,869 | 51
When called upon to interpret the equivalent provisions of Article 1(3) of Council Directive 89/665/EEC of 21 December 1989 on the coordination of the laws, regulations and administrative provisions relating to the application of review procedures to the award of public supply and public works contracts (OJ 1989 L 395, p. 33), the Court has previously held that, in a public procurement procedure, tenderers have a legitimate interest in the exclusion of the bids submitted by the other tenderers with a view to obtaining the contract (see, to that effect, judgments of 4 July 2013, Fastweb, C‑100/12, EU:C:2013:448, paragraph 33; of 5 April 2016, PFE, C‑689/13, EU:C:2016:199, paragraph 27; and of 21 December 2016, Bietergemeinschaft Technische Gebäudebetreuung und Caverion Österreich, C‑355/15, EU:C:2016:988, paragraph 29), whatever the number of participants in the procedure and the number of participants who have instigated review procedures (see, to that effect, judgment of 5 April 2016, PFE, C‑689/13, EU:C:2016:199, paragraph 29). | 47. Those forms of proceedings are listed in Annex A to the Regulation, and the list of liquidators appears in Annex C. | 0 |
7,870 | 21 In that regard it must be emphasised that the probative value of a fax depends both on the degree of formality that the applicable provisions require for the act in question and the conditions governing the use of the fax transmission process, bearing in mind that, as a rule, the binding legal effects of the act are in no way affected by the fact that it is sent by fax (see, to that effect, Case C-170/89 BEUC v Commission [1991] ECR I-5709, paragraphs 9 to 11). | 31. Il résulte également de la jurisprudence que les mesures nationales susceptibles de gêner ou de rendre moins attrayant l’exercice des libertés fondamentales garanties par le traité CE sont considérées comme compatibles avec celui-ci si elles remplissent quatre conditions: qu’elles s’appliquent de manière non discriminatoire, qu’elles se justifient par des raisons impérieuses d’intérêt général, qu’elles soient propres à garantir la réalisation de l’objectif qu’elles poursuivent et qu’elles n’aillent pas au-delà de ce qui est nécessaire pour l’atteindre (voir arrêt du 30 novembre 1995, Gebhard, C‑55/94, Rec. p. I‑4165, point 37). | 0 |
7,871 | 94. Since the Kingdom of Belgium had, as a result of a system set up voluntarily, relevant information which other Member States did not have because they were not using that system, which was not compulsory at the relevant time, the situations of the Kingdom of Belgium and the other Member States were not comparable (see, to that effect, Case C-263/98 Belgium v Commission , paragraphs 135 and 136, and Case C‑375/99 Spain v Commission , paragraph 29). | 48 It has not been established that either Lysivit or Sarvit had clearly defined therapeutic or prophylactic characteristics with an effect concentrated on precise functions of the human organism or that they were capable of being applied in the prevention or treatment of specific diseases or ailments. | 0 |
7,872 | 34. The first paragraph of Article 1(a) of the Directive defines waste as ‘any substance or object in the categories set out in Annex I [to that directive] which the holder discards or intends ... to discard’. The annex referred to clarifies and illustrates that definition by providing a list of categories of substances and objects which may be classified as ‘waste’. That list is intended only as guidance, however, and the classification of a substance or object as waste is to be inferred primarily from the holder’s actions and the meaning of the term ‘discard’ (see, to that effect, Case C‑129/96 Inter-Environnement Wallonie [1997] ECR I‑7411, paragraph 26; Case C‑1/03 Van de Walle and Others [2004] ECR I‑7613, paragraph 42; and Case C‑252/05 Thames Water Utilities [2007] ECR I‑3883, paragraph 24). | 63 It should be added that any procedural or other difficulties in regard to the implementation of the contested measure cannot have any influence on the lawfulness of the measure . | 0 |
7,873 | 46
Consequently, those conditions may not have the effect of excluding from the scope of national legislation, such as that at issue in the main proceedings, persons to whom that legislation applies by virtue of Regulation No 1408/71; moreover, the compulsory insurance schemes must be compatible with the provisions of Articles 18 and 45 TFEU (judgment of 17 January 2012, Salemink, C‑347/10, EU:C:2012:17, paragraph 40). | 73 PIONEER DISPUTES THAT ITS CONDUCT MAY BE DESCRIBED IN SUCH A WAY . IT MAINTAINS THAT IT WAS IN NO POSITION TO HAVE ANY CONTROL OVER THE CONDUCT OF SHRIRO OR MELCHERS . THE PURPOSE OF THE ANTWERP MEETING WAS NOT TO DISCUSS PARALLEL IMPORTS . ON THAT OCCASION , AS ON MANY OTHERS , PIONEER ' S REPRESENTATIVES MERELY LISTENED TO THE COMPLAINTS MADE BY MR SETTON OF MDF AND ADVISED HIM TO LOWER HIS PRICES . THE FORWARDING OF INFORMATION ON PARALLEL IMPORTS MERELY FORMS PART OF THE NORMAL EXCHANGE OF INFORMATION BETWEEN SUPPLIER AND DISTRIBUTOR CONCERNING THE MARKET SITUATION .
| 0 |
7,874 | 31. Article 12(1) of the directive establishes an exhaustive list of the taxes and duties other than capital duty which may, notwithstanding Articles 10 and 11, be imposed on capital companies in connection with the transactions referred to in those latter articles (see, to that effect, Case 36/86 Dansk Sparinvest [1988] ECR 409, paragraph 9, and Joined Cases C‑71/91 and C-178/91 Ponente Carni and Cispadana Costruzioni [1993] ECR I-1915, paragraph 24). | 38 It therefore needs to be examined whether the restriction arising from that obligation may be justified. | 0 |
7,875 | 45. It is nevertheless equally settled case-law that the Court considers that it may, if need be, examine the circumstances in which the case was referred to it by the national court, in order to assess whether it has jurisdiction (Case 244/80 Foglia [1981] ECR 3045, paragraph 21, and Canal Satélite Digital , paragraph 19). The spirit of cooperation which must prevail in preliminary ruling proceedings requires the national court for its part to have regard to the function entrusted to the Court of Justice, which is to contribute to the administration of justice in the Member States and not to give opinions on general or hypothetical questions (see, inter alia , Foglia , cited above, paragraphs 18 and 20; Lourenço Dias , paragraph 17; Bosman , cited above, paragraph 60, and Case C-451/99 Cura Anlagen [2002] ECR I-3193, paragraph 26). | 33
That provision sets out four conditions. First, there must be intervention by the State or through State resources. Second, that intervention must be liable to affect trade between Member States. Third, it must confer an advantage on the recipient. Fourth, it must distort or threaten to distort competition (see judgments of 24 July 2003, Altmark Trans and Regierungspräsidium Magdeburg, C‑280/00, EU:C:2003:415, paragraph 75; of 17 July 2008, Essent Netwerk Noord and Others, C‑206/06, EU:C:2008:413, paragraph 64; and of 19 December 2013, Association Vent De Colère! and Others, C‑262/12, EU:C:2013:851, paragraph 15). | 0 |
7,876 | 30. It is apparent both from the wording and from the broad logic of Directive 2001/83, in particular from Articles 6, 8 and 10, that only those medicinal products benefiting from a marketing authorisation issued in accordance with that directive can be considered to be reference medicinal products. Likewise, as regards medicinal products for which marketing authorisation was sought prior to the entry into force of that directive, it is clear from the case-law that, in order to benefit from the abridged procedure, the applicant must show that the reference medicinal product was authorised on the basis of the Community law in force at the time of the application for marketing authorisation for the reference medicinal product (see, to that effect, AstraZeneca , paragraph 23). | 52 The interpretation of Article 24 of the Staff Regulations adopted by the Court of First Instance must therefore be regarded as erroneous. Nevertheless, it is not capable of resulting in the contested judgment being set aside, since the operative part of the judgment appears to be well founded on other legal grounds (see Case C-30/91 P Lestelle v Commission [1992] ECR I-3755, paragraph 28). | 0 |
7,877 | 28. Secondly, it is apparent from the case-law that the Member States must exercise their powers in that field in compliance with European Union law and that the national provisions which govern compensation for road accidents may not deprive the First, Second and Third Directives of their effectiveness ( Ruiz Bernáldez , paragraph 19; Candolin and Others , paragraphs 27 and 28; and Farrell , paragraph 34). | 50. Accordingly, as stated by the Advocate General in Point 57 of his Opinion, a restriction, within the meaning of the Treaty provisions relating to free movement of capital, which was maintained after 31 December 1993 did not exist before that date. | 0 |
7,878 | Toutefois, selon une jurisprudence constante, il appartient à la Cour de constater si le manquement reproché existe ou non, même dans la mesure où l’État concerné ne conteste pas le manquement (voir, notamment, arrêt du 10 mars 2016, Commission/Espagne, C‑38/15, non publié, EU:C:2016:156, point 29 et jurisprudence citée). | 52 It is also settled case-law that the terms used to specify the exemptions provided for by Article 13 of the Sixth Directive are to be interpreted strictly since they constitute exceptions to the general principle that VAT is to be levied on all services supplied for consideration by a taxable person (see, inter alia, Stichting Uitvoering Financiële Acties, cited above, paragraph 13, Bulthuis-Griffioen, cited above, paragraph 19, SDC, cited above, paragraph 19, and Case C-216/97 Gregg v Commissioners of Customs and Excise [1999] ECR I-4947, paragraph 12). | 0 |
7,879 | 105. According to settled case‑law, the Commission is not required, when determining the amount of the fine, to take into account the poor financial situation of an undertaking, since recognition of such an obligation would be tantamount to giving unjustified competitive advantages to undertakings least well adapted to the market conditions (see Joined Cases 96/82 to 102/82, 104/82, 105/82, 108/82 and 110/82 IAZ International Belgium and Others v Commission [1983] ECR 3369, paragraphs 54 and 55, and Dansk Rørindustri and Others v Commission , paragraph 327). | 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 |
7,880 | 53. It follows that all the international commitments challenged in this action must be assessed in relation to the provisions of Community law cited by the Commission in support of this action (see, to that effect, Commission v Denmark , paragraphs 36 to 42; Commission v Sweden , paragraphs 34 to 40; Commission v Finland , paragraphs 36 to 42; Commission v Belgium , paragraphs 47 to 53; Commission v Luxembourg , paragraphs 42 to 48, and Commission v Austria , paragraphs 46 to 52). | 58. Those considerations are moreover reflected in paragraphs 81 and 83 of Philips , which state that the existence of other shapes which could achieve the same technical result does not in itself preclude application of the ground for refusal set out in the second indent of Article 3(1)(e) of Directive 89/104, whose wording corresponds to that of Article 7(1)(e)(ii) of Regulation No 40/94. | 0 |
7,881 | 32. That provision takes account of the legitimate interest which Member States have in reserving to their own nationals a range of posts connected with the exercise of powers conferred by public law and with the protection of general interests (see judgments in Commission v Belgium , 149/79, EU:C:1980:297, paragraph 19, and Vougioukas , C‑443/93, EU:C:1995:394, paragraph 20). | 32. It follows from that conclusion that it is irrelevant, for a finding of an infringement of the distribution right, that such advertising is not followed by the transfer of ownership of the protected work or a copy thereof to the purchaser. | 0 |
7,882 | 21. In order to guarantee the protection intended by the Directive, the Court has already stated on several occasions that the imbalance which exists between the consumer and the seller or supplier may be corrected only by positive action unconnected with the actual parties to the contract (see, inter alia, VB Pénzügyi Lízing , paragraph 48, and Banco Español de Crédito , paragraph 41). | 62. The right of appointment conferred on the Federal State and the Land of Lower Saxony thus enables them to participate in a more significant manner in the activity of the supervisory board than their status as shareholders would normally allow. | 0 |
7,883 | 38. The subject-matter of an action brought under Article 226 EC is, therefore, delimited by the pre-litigation procedure provided for by that article. Accordingly, the action cannot be founded on any objections other than those stated in the pre-litigation procedure (see, to that effect, Case 51/83 Commission v Italy [1984] ECR 2793, paragraph 4, and Commission v Netherlands , paragraph 23). | 27. The place where the damage occurred must not, however, be confused with the place where the event which damaged the product itself occurred, the latter being the place of the event giving rise to the damage. By contrast, the ‘place where the damage occurred’ (see Mines de potasse d'Alsace , paragraph 15, and Shevill and Others , paragraph 21) is the place where the event which gave rise to the damage produces its harmful effects, that is to say, the place where the damage caused by the defective product actually manifests itself. | 0 |
7,884 | 45. The Court has thus held that the Council, which may not counter a decision of the Commission finding aid incompatible with the internal market by itself declaring that aid compatible with that market, is also not permitted to thwart the effectiveness of such a decision by declaring compatible with the internal market, in accordance with the third subparagraph of Article 108(2) TFEU, an aid designed to compensate the beneficiaries of the unlawful aid declared incompatible with the internal market for the repayments they are required to make pursuant to that decision (see, to that effect, Case C‑110/02 Commission v Council , paragraphs 44 and 45, and Case C‑399/03 Commission v Council , paragraph 28). | 66. The Court has also held that a Member State is, in principle, free to prevent the imposition of a series of charges to tax on dividends received by a resident company by opting for the exemption method when the dividends are paid by a resident company and for the imputation method when they are paid by a non-resident company. Those two methods are in fact equivalent provided, however, that the tax rate applied to foreign-sourced dividends is not higher than the rate applied to nationally-sourced dividends and that the tax credit is at least equal to the amount paid in the State of the company making the distribution, up to the limit of the tax charged in the Member State of the company receiving the dividends (judgment in Test Claimants in the FII Group Litigation , EU:C:2012:707, paragraph 39 and the case-law cited). | 0 |
7,885 | 24. So far as the criticisms of the Advocate General’s Opinion are concerned, it should be recalled that, under the second paragraph of Article 252 TFEU, it is the duty of the Advocate General, acting with complete impartiality and independence, to make, in open court, reasoned submissions on cases which, in accordance with the Statute of the Court of Justice of the European Union, require the Advocate General’s involvement. In carrying out that task, the Advocate General may, where appropriate, analyse a reference for a preliminary ruling by placing it within a context which is broader than that strictly defined by the referring court or by the parties to the main proceedings. The Chamber hearing the case is not bound either by the Advocate General’s Opinion or by the reasoning on which it is based (see Case C‑229/09 Hogan Lovells International [2010] ECR I‑0000, paragraph 26, and AJD Tuna , paragraph 45). | 32 Community law does not therefore lay down any strict interpretative criterion for the concept of risk of confusion. | 0 |
7,886 | 50
The Court has also held that, in the event of a resale of the copy of the computer program purchased and downloaded by the first acquirer from the rightholder’s website, the new acquirer of that copy, who is a lawful acquirer within the meaning of Article 5(1) of Directive 91/250, is also entitled, under that provision, to download that copy onto his computer, since that download constitutes a reproduction that is necessary to enable him to use that program in accordance with its intended purpose (see, to that effect, judgment of 3 July 2012, UsedSoft, C‑128/11, EU:C:2012:407, paragraphs 80 and 81). | 6 HOWEVER , THE NEED FOR A UNIFORM INTERPRETATION OF COMMUNITY REGULATIONS MAKES IT IMPOSSIBLE FOR THAT PASSAGE TO BE CONSIDERED IN ISOLATION AND REQUIRES THAT IT SHOULD BE INTERPRETED AND APPLIED IN THE LIGHT OF THE VERSIONS EXISTING IN THE OTHER OFFICIAL LANGUAGES .
| 0 |
7,887 | 41
So far as concerns the condition relating to the selectivity of the advantage, which is a constituent factor in the concept of0 ‘State aid’ within the meaning of Article 107(1) TFEU, since this provision prohibits aid ‘favouring certain undertakings or the production of certain goods’, it is clear from the Court’s settled case-law, recalled in paragraphs 45 and 46 of the judgment under appeal, that the assessment of that condition requires it to be determined whether, under a particular legal regime, a national measure is such as to favour ‘certain undertakings or the production of certain goods’ over others which, in the light of the objective pursued by that regime, are in a comparable factual and legal situation. The concept of ‘State aid’ does not refer to State measures which differentiate between undertakings and which are, therefore, prima facie selective where that differentiation arises from the nature or the overall structure of the system of which they form part (see judgments of 8 November 2001, Adria-Wien Pipeline and Wietersdorfer & Peggauer Zementwerke, C‑143/99, EU:C:2001:598, paragraphs 41 and 42; of 22 December 2008, British Aggregates v Commission, C‑487/06 P, EU:C:2008:757, paragraphs 82 and 83; of 15 November 2011, Commission and Spain v Government of Gibraltar and United Kingdom, C‑106/09 P and C‑107/09 P, EU:C:2011:732, paragraphs 74 and 75; and of 14 January 2015, Eventech, C‑518/13, EU:C:2015:9, paragraphs 54 and 55). | 26 The Community' s competence in that field is not exclusive. The Member States are accordingly entitled to enter into commitments themselves vis-à-vis non-member States, either collectively or individually, or even jointly with the Community. | 0 |
7,888 | 41
According to settled case-law of the Court, in the sphere of EU competition law, the concept of ‘undertaking’ covers any entity engaged in an economic activity, regardless of its legal status and the way in which it is financed (judgment of 10 January 2006, Cassa di Risparmio di Firenze and Others, C‑222/04, EU:C:2006:8, paragraph 107). | 109. Il y a lieu de constater que les décisions 2010/413 et 2010/644 sont fondées sur l’article 29 TUE, que le règlement d’exécution n o 668/2010 est fondé sur l’article 291, paragraphe 2, TFUE et le règlement n o 423/2007, et que le règlement n o 961/2010 est fondé sur l’article 215 TFUE. Ces dispositions des traités donnaient au Conseil la compétence pour adopter les actes litigieux, contenant des mesures restrictives autonomes, distinctes de mesures recommandées spécifiquement par le Conseil de sécurité. | 0 |
7,889 | 27. It must be recalled in this regard that the national derogating measures referred to in Article 27(1) and (5) of the Sixth Directive, which are allowed ‘in order to simplify the procedure for charging the tax or to prevent certain types of tax evasion or avoidance’, must be interpreted strictly and may not derogate from the basis for charging VAT laid down in Article 11 of that directive, except within the limits strictly necessary for achieving that aim (see Case 324/82 Commission v Belgium [1984] ECR 1861, paragraph 29, and Case C-63/96 Skripalle [1997] ECR I-2847, paragraph 24). Those measures must also be necessary and appropriate for realising the specific objective which they pursue and have as little effect as possible on the objectives and principles of the Sixth Directive (Joined Cases C‑177/99 and C‑181/99 Ampafrance and Sanofi [2000] ECR I‑7013, paragraph 60, and Case C‑17/01 Sudholz [2004] ECR I‑4243, paragraph 46). | 32
The obligation of the Member State concerned to notify any new aid to the Commission is set out in Article 2 of Regulation No 659/1999. | 0 |
7,890 | 41. In that regard, it should be recalled that the preservation of the balanced allocation between Member States of the power to tax is a legitimate objective recognised by the Court (see judgment in C‑371/10, National Grid Indus , EU:C:2011:785, paragraph 45 and the case-law cited), since it may be accepted as a justification for a restriction, in particular, where the system in question is designed to prevent conduct capable of jeopardising the right of a Member State to exercise its fiscal jurisdiction in relation to activities carried out in its territory (see, in particular, judgments in Santander Asset Management SGIIC and Others , EU:C:2012:286, paragraph 47, and C‑350/11 Argenta Spaarbank , EU:C:2013:447, paragraph 53 and the case-law cited). | 42. Selon une jurisprudence constante, il découle tant des exigences de l’application uniforme du droit de l’Union que du principe d’égalité que les termes d’une disposition du droit de l’Union qui ne comporte aucun renvoi exprès au droit des États membres pour déterminer son sens et sa portée doivent normalement trouver, dans toute l’Union, une interprétation autonome et uniforme qui doit être recherchée en tenant compte du contexte de cette disposition et de l’objectif poursuivi par la réglementation en cause (voir, notamment, arrêt Flachglas Torgau, précité, point 37). | 0 |
7,891 | 30. Accordingly, a ground of appeal supported by an argument that is not sufficiently clear and precise to enable the Court to exercise its powers of judicial review, in particular because essential elements on which the ground of appeal is based are not indicated sufficiently coherently and intelligibly in the text of the appeal, which is worded in a vague and ambiguous manner in that regard, does not satisfy those requirements and must be dismissed as inadmissible (see, to that effect, Case C‑194/99 P Thyssen Stahl v Commission EU:C:2003:527, paragraphs 105 and 106, and Case C‑520/09 P Arkema v Commission EU:C:2011:619, paragraph 61 and the case-law cited). The Court has also held that an appeal lacking any coherent structure which simply makes general statements and contains no specific indications as to the points of the order under appeal which may be vitiated by an error of law must be dismissed as clearly inadmissible (see the order in Case C‑107/07 P Weber v Commission EU:C:2007:741, paragraphs 26 to 28). | 41. Il convient également de rappeler que chacun des États membres destinataires d’une directive a l’obligation de prendre, dans son ordre juridique national, toutes les mesures nécessaires en vue d’assurer le plein effet de la directive, conformément à l’objectif qu’elle poursuit (voir, notamment, arrêts du 7 mai 2002, Commission/Suède, C-478/99, Rec. p. I-4147, point 15; du 26 juin 2003, Commission/France, C‑233/00, Rec. p. I-6625, point 75, et du 30 novembre 2006, Commission/Luxembourg, C-32/05, Rec. p. I-11323, point 32).
– Sur l’argument tiré du caractère facultatif de certaines dispositions de la directive 2007/46 | 0 |
7,892 | 13 By the first part of its question, the national court seeks to ascertain whether Community law precludes a Member State from resisting actions for repayment of charges levied in breach of Community law by relying on a time-limit under national law of three years, by way of derogation from the ordinary rules governing actions between private individuals for the recovery of sums paid but not due, for which the period allowed is more favourable. The national court is thus asking the Court of Justice to clarify its case-law according to which national detailed procedural rules governing actions for safeguarding rights which individuals derive from Community law must not be less favourable than those governing similar actions under national law (see, in particular, Case 33/76 Rewe v Landwirtschaftskammer Saarland [1976] ECR 1989 and Case 45/76 Comet v Produktschap voor Siergewassen [1976] ECR 2043). | 8 THUS THE COUNCIL WAS LAWFULLY ENTITLED TO CONSIDER THAT THE OBJECTIVE TO BE ACHIEVED IN THE GENERAL INTEREST , NAMELY THE STABILIZATION OF THE COMMUNITY MARKET IN SWEETENERS WITHOUT ARBITRARY DISCRIMINATION BETWEEN TRADERS , REQUIRED THE CONTESTED PROVISIONS TO BE RETROACTIVE IN NATURE AND THUS THE FIRST OF THE CONDITIONS WHICH THE COURT LAYS DOWN FOR THE APPLICABILITY RATIONE TEMPORIS OF A COMMUNITY MEASURE TO A DATE PRIOR TO THE DATE OF ITS PUBLICATION MAY BE REGARDED AS SATISFIED .
| 0 |
7,893 | 36 Accordingly, in the absence of Community harmonisation in this field, the conditions governing the right or obligation to become a member of a social security scheme are a matter to be determined by the legislation of each Member State (Case 110/79 Coonan [1980] ECR 1445, paragraph 12, and Case C-349/87 Paraschi [1991] ECR I-4501, paragraph 15), as are the conditions for entitlement to benefits (Joined Cases C-4/95 and C-5/95 Stöber and Piosa Pereira v Bundesanstalt für Arbeit [1997] ECR I-511, paragraph 36). | 29. The Court observed, in paragraph 192 of that judgment, that the reasonableness of a period cannot be determined by reference to a precise maximum limit determined in an abstract manner but, rather, must be appraised in the light of the specific circumstances of each case. | 0 |
7,894 | 60. The Court of Justice has, furthermore, already held that it is for national law, observing the principles referred to above, to settle all ancillary questions relating to the reimbursement of charges improperly levied, such as the payment of interest, including the rate of interest and the date from which it must be calculated (Case 26/74 Roquette Frères v Commission [1976] ECR 677, paragraphs 11 and 12; Case 130/79 Express Dairy Foods [1980] ECR 1887, paragraphs 16 and 17; and Metallgesellschaft and Others , paragraph 86 ). | 41 It further follows that a court ordering measures on the basis of Article 24 must take into consideration the need to impose conditions or stipulations such as to guarantee their provisional or protective character. | 0 |
7,895 | 57 Moreover, the interest for late payment claimed by the Commission has its basis in Article 11 of Regulation No 1552/89. As the Commission rightly pointed out, the default interest is payable regardless of the reason for the delay in making the entry in the Commission's account (see, in particular, Commission v Italy, cited above, paragraph 12). | 22. Toutefois, tant la directive 80/987, dans sa version initiale, que la directive 80/987, telle que modifiée, confèrent aux États membres la faculté de limiter l’obligation de paiement par la fixation d’une période de référence ou d’une période de garantie et/ou l’assignement de plafonds aux paiements. | 0 |
7,896 | 24. In that regard, it is sufficient to point out that, in accordance with settled case-law, the Court has jurisdiction to rule on questions referred by the national court even where the facts of the proceedings before that court fall outside the scope of EU law, provided that, in regulating situations not covered by EU law, the domestic legislation has adopted the same solutions as those adopted under EU law. The Court has consistently held that the legal order of the European Union clearly has an interest in ensuring that, in order to forestall future divergences of interpretation, every provision of EU law is interpreted uniformly, irrespective of the circumstances in which that provision is to apply (see, to that effect, inter alia, Case C‑130/95 Giloy [1997] ECR I‑4291, paragraphs 19 to 28; Case C‑267/99 Adam [2001] ECR I‑7467, paragraphs 23 to 29; Case C‑43/00 Andersen og Jensen [2002] ECR I‑379, paragraphs 15 to 19; Case C‑3/04 Poseidon Chartering [2006] ECR I‑2505, paragraphs 14 to 19; and Case C-205/09 Eredics and Sápi [2010] ECR I-0000, paragraph 33). | 59. On the other hand, the existence of a certain degree of integration may be regarded as established by a finding that the student in question has resided in the host Member State for a certain length of time. | 0 |
7,897 | 53
Regulation No 1215/2012, the legal basis of which is Article 67(4) TFEU aimed at facilitating access to justice, in particular through the principle of mutual recognition of judicial decisions, thus seeks, in the field of cooperation in civil or commercial matters, to strengthen the simplified and efficient system for rules of conflict, recognition and enforcement of judicial decisions, a system established by the legal instruments of which that regulation forms a continuation, in order to facilitate judicial cooperation with a view to contributing to the attainment of the objective set for the European Union to become an area of freedom, security and justice, founded on the high level of confidence which should exist between the Member States (see, by analogy, in the field of cooperation in civil or commercial matters, the judgment of 1 June 2016, Bob-Dogi, C‑241/15, EU:C:2016:385, paragraph 32). | 28. À cet égard, il est de jurisprudence constante que, dans le cadre d’une procédure visée à l’article 267 TFUE, la Cour est uniquement habilitée à se prononcer sur l’interprétation ou la validité d’un texte de l’Union à partir des faits qui lui sont indiqués par la juridiction nationale (voir arrêts du 16 mars 1978, Oehlschläger, 104/77, Rec. p. 791, point 4; du 11 septembre 2008, Eckelkamp e.a., C‑11/07, Rec. p. I‑6845, point 52, ainsi que ordonnance du 8 novembre 2012, SKP, C‑433/11, point 24). | 0 |
7,898 | 44 The management of EAGGF finances is principally in the hands of the national administrative authorities responsible for ensuring that the Community rules are strictly observed. That system, based on trust between national and Community authorities, does not involve any systematic supervision by the Commission, which moreover would in practice be quite unable to carry it out. Only the intervention agencies are in a position to provide the information necessary for setting a maximum buying-in price and, where necessary, a reduction coefficient, since the Commission is not close enough to obtain the information it needs from the economic operators (see, to this effect, Case C-48/91 Netherlands v Commission [1993] ECR I-5611, paragraph 11). | 41. À cet égard, il y a lieu de rappeler que, selon une jurisprudence constante de la Cour, en ce qui concerne les donations et les successions, les mesures interdites par l’article 63, paragraphe 1, TFUE, en tant qu’elles constituent des restrictions aux mouvements de capitaux, comprennent celles qui ont pour effet de diminuer la valeur de la donation ou de la succession d’un résident d’un État autre que celui sur le territoire duquel se trouvent les biens concernés et qui impose la donation ou la succession de ceux-ci (voir notamment, pour ce qui est des donations, arrêt Mattner, EU:C:2010:216, point 26 et jurisprudence citée, ainsi que, pour ce qui concerne les successions, arrêt Welte, EU:C:2013:662, point 23 et jurisprudence citée). | 0 |
7,899 | 84
In that regard, the Court has furthermore previously held that it is for an importer, in the context of his duty of diligence, where he has clear reasons for doubting the accuracy of a ‘Form A’ certificate of origin, to obtain, using his best efforts, information concerning the circumstances of the issue of that certificate (see, to that effect, judgment of 16 March 2017, Veloserviss, C‑47/16, EU:C:2017:220, paragraphs 39 and 43). | 40. Aucune disposition du traité ne confère à la Cour une compétence pour connaître des litiges relatifs à la responsabilité contractuelle de la Communauté, à l’exception de l’article 238 CE. Celui-ci présuppose toutefois l’existence d’une clause compromissoire en ce sens. Aux termes de l’article 235 CE, la Cour est compétente pour connaître des litiges relatifs à la réparation des dommages visés à l’article 288, deuxième alinéa, CE, disposition qui ne vise que la responsabilité non contractuelle de la Communauté, la responsabilité contractuelle de cette dernière étant mentionnée au premier alinéa de la même disposition (arrêt Flemmer e.a., précité, point 42). | 0 |
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