Unnamed: 0
int64 0
869k
| 0
stringlengths 36
32.8k
⌀ | 1
stringlengths 8
29.9k
| 2
int64 0
1
|
|---|---|---|---|
7,900 | 24 Secondly, in order to determine whether those conditions are met, it is necessary to consider all the facts characterizing the transaction in question, including the type of undertaking or business, whether or not the business' s tangible assets, such as buildings and movable property, are transferred, the value of its intangible assets at the time of the transfer, whether or not the majority of its employees are taken over by the new employer, whether or not its customers are transferred and the degree of similarity between the activities carried on before and after the transfer and the period, if any, for which those activities were suspended. It should be noted, however, that all those circumstances are merely single factors in the overall assessment which must be made and cannot therefore be considered in isolation (judgment in Spijkers, cited above, paragraph 13). | 39 In that connection, it is not sufficient for the contested decision to pursue a twofold purpose or for an analysis of its content to disclose the existence of a twofold component. | 0 |
7,901 | 78. Finally, with regard to the approach adopted by the Court in the case of Commission v Austria , it is sufficient to note that that approach was justified in particular by the fact, described in paragraph 60 of that judgment, that the Act of Accession did not provide, with respect to the Republic of Austria, for any derogation or transitional period in respect of the directives in question in the case which gave rise to that judgment. | 45 However, the Court of Justice has jurisdiction under Article 225 EC to review the legal characterisation of those facts by the Court of First Instance and the legal conclusions it has drawn from them (see Case C-7/95 P Deere v Commission [1998] ECR I-3111, paragraph 21). Furthermore, the question whether the grounds of a judgment of the Court of First Instance are contradictory or inadequate is a question of law which is amenable, as such, to judicial review on appeal (Case C-401/96 P Somaco v Commission [1998] ECR I-2587, paragraph 53). | 0 |
7,902 | 84. If the scope of Article 13 of Decision No 1/80 is thus not limited to Turkish nationals already integrated into the employment market of a Member State, that provision none the less refers to workers and members of their families "legally resident and employed in their respective territories" . It is clear from the use of those terms that the "standstill" clause can benefit a Turkish national only if he has complied with the rules of the host Member State as to entry, residence and, where appropriate, employment and if, therefore, he is legally resident in the territory of that State (see, as regards the definition of the related term "legal employment" , used in several Articles in Chapter II, Section 1, of Decision No 1/80, Birden , cited above, paragraph 51; Case C-340/97 Nazli and Others [2000] ECR I-957, paragraph 31, and Kurz , cited above, paragraph 39). | 27 POUR SE CONFORMER A L' ARRET ET LUI DONNER PLEINE EXECUTION, L' INSTITUTION EST TENUE DE RESPECTER NON SEULEMENT LE DISPOSITIF DE L' ARRET, MAIS EGALEMENT LES MOTIFS QUI ONT AMENE A CELUI-CI ET QUI EN CONSTITUENT LE SOUTIEN NECESSAIRE, EN CE SENS QU' ILS SONT INDISPENSABLES POUR DETERMINER LE SENS EXACT DE CE QUI A ETE JUGE DANS LE DISPOSITIF . CE SONT, EN EFFET, CES MOTIFS QUI, D' UNE PART, IDENTIFIENT LA DISPOSITION EXACTE CONSIDEREE COMME ILLEGALE ET, D' AUTRE PART, FONT APPARAITRE LES RAISONS EXACTES DE L' ILLEGALITE CONSTATEE DANS LE DISPOSITIF ET QUE L' INSTITUTION CONCERNEE DOIT PRENDRE EN CONSIDERATION EN REMPLACANT L' ACTE ANNULE . | 0 |
7,903 | 38. Such an appraisal of the facts does not, save where the clear sense of the evidence submitted to it has been distorted, constitute a point of law which is subject, as such, to review by the Court of Justice on appeal. Under Article 256(1) TFEU and the first paragraph of Article 58 of the Statute of the Court of Justice of the European Union, an appeal lies on points of law only. The General Court therefore has exclusive jurisdiction to find the facts, except where the substantive inaccuracy of its findings is apparent from the documents submitted to it, and to appraise those facts (see, inter alia, Case C-53/92 P Hilti v Commission [1994] ECR I-667, paragraph 42; Case C-238/06 P Develey v OHIM [2007] ECR I-9375, paragraph 97, and Case C‑431/07 P Bouygues and Bouygues Télécom v Commission [2009] ECR I-2665, paragraph 137). | 38 While it is true, as the Spanish Government submits, that it is for the national legislation of the host Member State to define the field of activities covered by the profession of architect, once an activity is considered by a Member State as coming within that field, the requirement of mutual recognition means that migrant architects must also be able to pursue that activity. | 0 |
7,904 | 26. According to the settled case‑law of the Court, the economic activity referred to in Article 9(1) of Directive 2006/112 may consist in several consecutive transactions and, among those, preparatory acts, such as the acquisition of business assets and therefore the purchase of immovable property, must be regarded as constituting economic activity (see Rompelman , paragraph 22; Lennartz , paragraph 13; Case C‑110/94 INZO [1996] ECR I‑857, paragraph 15; and Fini H , paragraphs 21 and 22). Any person performing such preparatory acts is consequently regarded as a taxable person within the meaning of that provision and is entitled to deduct the VAT ( Fini H , paragraph 22). | 37. In that regard, it must be pointed out that the Tribunal fédéral refers, to give substance to the public policy clause, to the right to a fair trial and the right to be heard, principles to which the Court itself referred in Krombach , and to which it has drawn attention in paragraphs 27 and 28 of this judgment. | 0 |
7,905 | 38
It must be noted that, according to Court’s case-law, however, there are only two situations in which the failure to meet a formal requirement may result in the loss of entitlement to an exemption from VAT (see, to that effect, judgment of 20 October 2016, Plöckl, C‑24/15, EU:C:2016:791, paragraph 43). | 35 Consequently, it must be held that, by precluding by regulation or administrative practice on the grounds of their nationality employed or self-employed workers from other Member States and the members of their families from being attributed large-family status for the purpose of the award of special benefits for such families and from being awarded family allowances, the Hellenic Republic has failed to fulfil its obligations under Articles 48 and 52 of the EC Treaty, Article 7 of Regulation No 1612/68, Article 7 of Regulation No 1251/70, Article 7 of Directive 75/34 and Article 3 of Regulation No 1408/71. | 0 |
7,906 | 33. In that regard, it must be borne in mind, firstly, that the fact that the contractor has the legal form of an association governed by private law and that it is non-profit is irrelevant as regards the application of the rules of EU law on public contracts and, in consequence, of the case-law of the Court concerning the exception for in-house operations. Such a fact does not preclude the contractor in question from carrying out an economic activity (see, to that effect, Case C‑573/07 Sea EU:C:2009:532, paragraph 41, and Case C‑305/08 CoNISMa EU:C:2009:807, paragraph 45). | 87. Conformément à la jurisprudence de la Cour, l’obligation de motivation qui incombe au Tribunal n’impose pas à celui-ci de fournir un exposé qui suivrait, de manière exhaustive et un par un, tous les raisonnements articulés par les parties au litige, de sorte que la motivation 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 (voir en ce sens, notamment, arrêts Aalborg Portland e.a./Commission, C‑204/00 P, C‑205/00 P, C‑211/00 P, C‑213/00 P, C‑217/00 P et C‑219/00 P, EU:C:2004:6, point 372, ainsi que FIAMM e.a./Conseil et Commission, C‑120/06 P et C‑121/06 P, EU:C:2008:476, point 96). | 0 |
7,907 | 34. As far as the freedom of movement for workers is concerned, that principle is implemented and given specific effect by Article 39(2) EC. There is therefore no need to express a view on Article 12 EC ( Weigel , paragraphs 58 and 59). | 58. As far as the free movement of workers is concerned, that principle is implemented and given specific effect by Article 39 EC. | 1 |
7,908 | 64. It should also be noted in that regard that, under the common agricultural policy, when the European Union legislature fixes conditions for eligibility in respect of the award of aid, the exclusion entailed by the failure to observe one of those conditions is not a penalty, but merely the consequence of failure to fulfil those conditions laid down by the law (see, Case C-45/05 Maatschap Schonewille-Prins [2007] ECR I-3997, paragraph 47, and Case C-188/11 Hehenberger [2012] ECR, paragraph 37). | 38. Article 54 of the CISA, the objective of which is to ensure that no one is prosecuted on the same facts in several Member States on account of his having exercised his right to freedom of movement, cannot play a useful role in bringing about the full attainment of that objective unless it also applies to decisions definitively discontinuing prosecutions in a Member State, even where such decisions are adopted without the involvement of a court and do not take the form of a judicial decision. | 0 |
7,909 | 36. It should also be noted that, under Articles 21(1) of the Statute of the Court of Justice of the European Union and 38(1)(c) of the Rules of Procedure thereof, in any application made under Article 226 EC, the Commission must indicate the specific complaints on which the Court is called upon to rule (Cases C-52/90 Commission v Denmark [1992] ECR I-2187, paragraph 17, and C-255/04 Commission v France [2006], ECR I‑5251, paragraph 24). | 14 IT MAY BE CONCLUDED FROM AN ANALYSIS OF THE CHARACTERISTICS OF THE COMMON SYSTEM OF VALUE-ADDED TAX , AS SET OUT ABOVE , ON THE ONE HAND THAT , AS REGARDS TRANSACTIONS WITHIN A MEMBER STATE THE CHARGEABLE EVENT IS CONSTITUTED BY THE SUPPLY OF GOODS FOR VALUABLE CONSIDERATION BY A TAXABLE PERSON ACTING AS SUCH WHEREAS AS REGARDS IMPORTS THE CHARGEABLE EVENT IS CONSTITUTED BY THE MERE ENTRY OF THE GOODS INTO THE TERRITORY OF A MEMBER STATE WHETHER OR NOT THERE IS A TRANSACTION , AND IRRESPECTIVE OF WHETHER THE TRANSACTION IS CARRIED OUT FOR VALUABLE CONSIDERATION OR FREE OF CHARGE , BE IT BY A TAXABLE PERSON OR A PRIVATE PERSON .
| 0 |
7,910 | 16. In order to determine whether pay-TV and free-to-air broadcasters are in a comparable situation, the comparability of two distinct situations must be assessed with regard to all the elements which characterise them and to the principles and objectives of the field to which the act relates (see, to that effect, Case C‑176/09 Luxembourg v Parliament and Council [2011] ECR I‑3727, paragraph 32 and the case-law cited). | 28 IN THE SAME WAY IT MUST BE RECOGNIZED THAT THE POSSIBILITY FOR A MIGRANT WORKER OF OBTAINING PERMISSION FOR HIS UNMARRIED COMPANION TO RESIDE WITH HIM , WHERE THAT COMPANION IS NOT A NATIONAL OF THE HOST MEMBER STATE , CAN ASSIST HIS INTEGRATION IN THE HOST STATE AND THUS CONTRIBUTE TO THE ACHIEVEMENT OF FREEDOM OF MOVEMENT FOR WORKERS . CONSEQUENTLY , THAT POSSIBILITY MUST ALSO BE REGARDED AS FALLING WITHIN THE CONCEPT OF A SOCIAL ADVANTAGE FOR THE PURPOSES OF ARTICLE 7 ( 2 ) OF REGULATION NO 1612/68 . | 0 |
7,911 | 47 It should be remembered that the Court has held that it cannot be excluded that the risk of seriously undermining the financial balance of a social security system might constitute an overriding reason in the general interest capable of justifying a barrier to the principle of freedom to provide services (Kohll, paragraph 41). | 35 Consequently, it must be held that, by precluding by regulation or administrative practice on the grounds of their nationality employed or self-employed workers from other Member States and the members of their families from being attributed large-family status for the purpose of the award of special benefits for such families and from being awarded family allowances, the Hellenic Republic has failed to fulfil its obligations under Articles 48 and 52 of the EC Treaty, Article 7 of Regulation No 1612/68, Article 7 of Regulation No 1251/70, Article 7 of Directive 75/34 and Article 3 of Regulation No 1408/71. | 0 |
7,912 | 155. It is to be recalled that, when the European Union judicature reviews the legality of a decision imposing fines for infringement of the competition rules, it cannot use the Commission’s margin of discretion – either as regards the choice of factors taken into account in the application of the criteria mentioned in the 1998 Guidelines or as regards the assessment of those factors – as a basis for dispensing with the conduct of an in-depth review of the law and of the facts ( Chalkor v Commission , paragraph 62). Such a rule also applies where the judicature determines whether the Commission applied the 2002 Leniency Notice correctly. | 24 Consequently, the reply to the second question asked by the Social Security Commissioner must be that where an allowance for handicapped persons constitutes an invalidity benefit within the meaning of Article 4(1)(b) of Regulation No 1408/71, Article 10 of that regulation precludes the withdrawal of that benefit on the sole ground that the recipient resides in the territory of a Member State other than that in which the institution responsible for payment is situated. | 0 |
7,913 | 66. As the national court itself pointed out, and as all the interested parties who submitted observations to the Court have also accepted, Article 39(1) of the latter regulation – which, as amended by Article 1(11)(a) of Regulation No 118/2004, introduced an upper limit on the reduction applicable for non‑compliance with the rules on identification and registration laid down by Regulation No 1760/2000, in respect of bovine animals not claimed for aid – constitutes such a ‘subsequent amendment’ of the system of penalties defined in Article 10c of Regulation No 3887/92. Article 39(1), which replaced Article 10c, is aimed, in the context of the rules on aid for bovine animals established by Regulation No 1254/1999, at limiting the severity of the penalties applicable for that irregularity (see, by analogy, Campina , paragraphs 36 to 38). | 17 In order to ensure uniformity in all the Member States, it must be recognized that the concept of "matters relating to tort, delict and quasi-delict" covers all actions which seek to establish the liability of a defendant and which are not related to a "contract" within the meaning of Article 5 ( 1 ). | 0 |
7,914 | 33 In relation to the arguments relied upon by the Italian Government to justify that restriction, it is appropriate to point out that it is also settled case-law that the freedom to provide services, as one of the fundamental principles of the Treaty, may be restricted only by rules justified by overriding requirements relating to the public interest and applicable to all persons and undertakings operating in the territory of the State where the service is provided, in so far as that interest is not safeguarded by the rules to which the provider of such a service is subject in the Member State where it is established (see, in particular, the above-cited judgments in Parodi, paragraph 21; Arblade and Others, paragraph 34; and Commission v Italy, paragraph 23). | 61 The wording of the second subparagraph of Article 1(b) of Directive 92/50 makes no reference to the legal basis of the activities of the entity concerned. | 0 |
7,915 | 27. As the Court has already held, within the system of the EC Treaty, Article 90 EC supplements the provisions on the abolition of customs duties and charges having equivalent effect. Its aim is to ensure free movement of goods between the Member States in normal conditions of competition by the elimination of all forms of protection which may result from the application of internal taxation that discriminate against products from other Member States (Joined Cases C‑393/04 and C‑41/05 Air Liquide Industries Belgium [2006] ECR I‑0000, paragraph 55, and the case-law cited, and Nádasdi and Németh , paragraph 45). | 28. Il appartient ainsi aux États membres qui requièrent le paiement de frais en contrepartie de l’exercice du droit d’accès aux informations visées à l’article 12, sous a), de la directive 95/46 de fixer le montant desdits frais à un niveau qui constitue un juste équilibre entre, d’une part, l’intérêt de la personne concernée à protéger sa vie privée, notamment au moyen de son droit de se voir communiquer les données sous une forme intelligible, afin de pouvoir, le cas échéant, exercer les droits de rectification, d’effacement et de verrouillage des données, en cas de non-conformité du traitement de celles-ci avec cette directive, ainsi que les droits d’opposition et d’introduction d’un recours juridictionnel et, d’autre part, la charge que l’obligation de communiquer ces informations représente pour le responsable du traitement (voir, par analogie, arrêt Rijkeboer, précité, point 64). | 0 |
7,916 | 34. Force est de souligner à cet égard que le système des voies de recours établi par le traité distingue les recours visés aux articles 226 CE et 227 CE, qui tendent à faire constater qu’un État membre a manqué aux obligations qui lui incombent, et les recours visés aux articles 230 CE et 232 CE, qui tendent à faire contrôler la légalité des actes ou des abstentions des institutions communautaires. Ces voies de recours poursuivent des objectifs distincts et sont soumises à des modalités différentes. Un État membre ne saurait donc utilement, en l’absence d’une disposition du traité l’y autorisant expressément, invoquer l’illégalité d’une décision dont il est destinataire comme moyen de défense à l’encontre d’un recours en manquement fondé sur l’inexécution de cette décision (voir, notamment, arrêts du 30 juin 1988, Commission/Grèce, 226/87, Rec. p. 3611, point 14; du 27 octobre 1992, Commission/Allemagne, C-74/91, Rec. p. I-5437, point 10, et du 27 juin 2000, Commission/Portugal, C-404/97, Rec. p. I-4897, point 34). | 43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC. | 0 |
7,917 | 65. In this regard, it should be noted that the Court has already held that overriding reasons relating to the public interest capable of justifying a restriction on the freedom to provide services include the protection of workers (judgment in dos Santos Palhota and Others , EU:C:2010:589, paragraph 47 and the case-law cited), the prevention of unfair competition on the part of undertakings which pay their workers at a rate less than the minimum rate of pay, in so far as that objective includes protecting workers by combating social dumping (see, to that effect, judgment in Wolff & Müller , C‑60/03, EU:C:2004:610, paragraphs 35, 36 and 41), and combating fraud, in particular social security fraud, and preventing abuse, in particular combating undeclared work, in so far as that objective can form part of the objective of protecting the financial balance of social security systems (see, to that effect, judgment in Rüffert , C‑346/06, EU:C:2008:189, paragraph 42 and the case-law cited). | 44. D’autre part, l’article 4 du règlement n o 1049/2001, en introduisant un régime d’exceptions au droit d’accès aux documents des institutions conféré au public par l’article 1 er de ce règlement, autorise les institutions à refuser l’accès à un document afin d’éviter que la divulgation de ce dernier ne porte atteinte à l’un des intérêts protégés par cet article 4 (voir, en ce sens, arrêts du 1 er février 2007, Sison/Conseil, C‑266/05 P, Rec. p. I‑1233, point 62, ainsi que du 17 octobre 2013, Conseil/Access Info Europe, C‑280/11 P, point 29 et jurisprudence citée). | 0 |
7,918 | 68 It should be noted as a preliminary observation that investment by the public authorities in the capital of an undertaking, in whatever form, may constitute State aid only where all the conditions set out in Article 87(1) EC are fulfilled (see, in particular, Case C-142/87 Belgium v Commission (Tubemeuse) [1990] ECR I-959, paragraph 25; Joined Cases C-278/92 to C-280/92 Spain v Commission [1994] ECR I-4103, paragraph 20). | 61. Secondly, it must be borne in mind that only the distinguishing criteria for taxing distributed profits established by the national tax legislation at issue in the main proceedings are to be taken into account in determining whether situations subject to differential treatment are objectively comparable (see, to that effect, Santander Asset Management SGIIC and Others , paragraph 28). | 0 |
7,919 | 44. That element, however, is not such as to establish, automatically and on its own, that the contested terms are unfair. It is for the referring court to decide on the application of the general criteria set out in Articles 3 and 4 of Directive 93/13 to a specific term, which must be considered in relation to all the circumstances of the particular case (see, to that effect, Case C‑237/02 Freiburger Kommunalbauten [2004] ECR I‑3403, paragraphs 19 to 22; Pannon GSM , paragraphs 37 to 43; VB Pénzügyi Lízing , paragraphs 42 and 43; and order in Pohotovosť , paragraphs 56 to 60). | 71. In any event, it flows from the abovementioned definition of a service concession that such a concession is distinguished by a situation in which a right to operate a particular service is transferred by the contracting authority to the concessionaire and that the latter enjoys, in the framework of the contract which has been concluded, a certain economic freedom to determine the conditions under which that right is exercised since, in parallel, the concessionary is, to a large extent, exposed to the risks involved in the operation of the service. On the other hand, the distinguishing characteristic of a framework agreement is that the activity of the trader who has concluded the agreement is restricted in the sense that all contracts concluded by that trader during a given period must comply with the conditions laid down in the agreement. | 0 |
7,920 | 67. According to the Court’s settled case-law, that directive as a whole constitutes a measure which is essential to the accomplishment of the tasks entrusted to the European Union and, in particular, to raising the standard of living and the quality of life throughout the European Union (see Mostaza Claro , paragraph 37; Pannon GSM , paragraph 26; and Asturcom Telecomunicaciones , paragraph 51). | 12 Finally, there is solidarity between the various social security schemes, in that those in surplus contribute to the financing of those with structural financial difficulties. | 0 |
7,921 | 25. As the Hungarian, French and Italian Governments and the Commission of the European Communities rightly stated, the Court has already ruled that, having regard to the wording and the general structure of the Framework Decision, the concept of ‘victim’ for the purposes of the Framework Decision, as defined in Article 1 thereof, applies only to natural persons (see, to that effect, in particular, Dell’Orto , paragraphs 53 to 56). | 70. In that regard, Beaudout’s refusal to join the scheme managed by AG2R is based on the assertion that insurance companies offer better cover than the services supplied by AG2R. | 0 |
7,922 | 43. It follows from Article 256 TFEU, the first paragraph of Article 58 of the Statute of the Court of Justice and indent (c) of the first subparagraph of Article 112(1) of its Rules of Procedure that an appeal must indicate precisely the contested elements of the judgment which the appellant seeks to have set aside and also the legal arguments specifically advanced in support of the appeal (see, in particular, Case C‑352/98 P Bergaderm and Goupil v Commission [2000] ECR I‑5291, paragraph 34; Case C‑248/99 P France v Monsanto and Commission [2002] ECR I‑1, paragraph 68; and Case C‑487/06 P British Aggregates v Commission [2008] ECR I‑10515, paragraph 121). | 68 In that regard, it follows from Article 225 EC, the first paragraph of Article 51 of the EC Statute of the Court of Justice and Article 112(1)(c) of the Rules of Procedure of the Court of Justice that an appeal must indicate precisely the contested elements of the judgment which the appellant seeks to have set aside and also the legal arguments specifically advanced in support of the appeal (see, in particular, Case C-352/98 P Bergadem and Goupil v Commission [2000] ECR I-5291, paragraph 34). | 1 |
7,923 | 31. It follows from the last sentence of Article 88(3) EC that throughout the preliminary period the Member State concerned may not put the planned aid into effect. Where the consultative examination procedure is initiated, that prohibition continues until the Commission reaches a decision on the compatibility of the planned aid with the common market (Case C-39/94 SFEI and Others [1996] ECR I-3547, paragraph 38). However, if the Commission has not responded within two months of notification, the Member State concerned may implement the plan after informing the Commission (see the judgment in Lorenz , cited above, paragraph 4). | 50. The Court has, however, repeatedly held that it is competent to give the national court full guidance on the interpretation of Community law in order to enable it to determine the issue of compatibility for the purposes of the case before it (see, inter alia, Case C‑292/92 Hünermund and Others [1993] ECR I‑6787, paragraph 8, and Enirisorse , paragraph 24). | 0 |
7,924 | 49. According to the system established by Articles 258 TFEU to 260 TFEU, the rights and duties of Member States may be determined and their conduct appraised only by a judgment of the Court of Justice (Case C‑191/95 Commission v Germany [1998] ECR I‑5449, paragraph 45 and the case-law cited). | 86. Next, as regards, the criterion of ‘a fairly large number of people’, this is intended to indicate that the concept of public encompasses a certain de minimis threshold, which excludes from the concept groups of persons which are too small, or insignificant. | 0 |
7,925 | 27
In that regard, Article 1(1) of the REACH Regulation states that the purpose of the regulation is to ensure a high level of protection of human health and the environment, including the promotion of alternative methods for assessment of hazards of substances, as well as the free circulation of substances on the internal market while enhancing competitiveness and innovation. To that end, that regulation introduces an integrated system for monitoring chemical substances, including registration, evaluation and authorisation, together with possible restrictions on their use (see, inter alia, judgment of 15 March 2017, Polynt v ECHA, C‑323/15 P, EU:C:2017:207, paragraph 20). | 30. Concernant l’éventuel non-respect de la nature de la procédure prévue à l’article 226 CE, il convient de rappeler qu’il appartient à la Commission seule de décider de l’opportunité d’engager une procédure en constatation de manquement aux obligations d’un État membre (voir, en ce sens, arrêts du 10 avril 2003, Commission/Allemagne, C‑20/01 et C‑28/01, Rec. p. I‑3609, points 29 et 30, ainsi que du 2 juin 2005, Commission/Grèce, C‑394/02, Rec. p. I‑4713, point 16). | 0 |
7,926 | 30. As regards the question whether national legislation falls within the scope of one or other of the freedoms of movement, it is clear from well-established case-law that the purpose of the legislation concerned must be taken into consideration (judgment in Test Claimants in the FII Group Litigation , EU:C:2012:707, paragraph 90 and the case-law cited). | 28 It follows from those observations that the "imperviousness" of a selective distribution system is not a condition of its validity under Community law. | 0 |
7,927 | 26 As regards the first part of the question, it must be remembered that the principle of equal pay is one of the foundations of the Community and that Article 119 creates rights for individuals which the national courts must safeguard. Article 119 being mandatory in nature, the prohibition of discrimination between men and women applies not only to the acts of public authorities but also to all contracts between private individuals and to all collective agreements intended to regulate paid employment (see the judgment of 8 April 1976 in Case 43/75 Defrenne v Sabena [1976] ECR 455, paragraphs 12 and 39). | 24. Article 33 of the Sixth Directive accordingly permits a Member State to maintain or introduce taxes, duties or charges on the supply of goods, the provision of services or imports only if they cannot be characterised as turnover taxes. | 0 |
7,928 | 5 THE NATIONAL COURT POINTS OUT THAT THE ISSUE WHICH ARISES CONCERNS THE DIRECT APPLICATION OF THE RULES LAID DOWN BY REGULATION NO 1541/80 IN WHICH THE BASES FOR DETERMINING THE MONETARY COMPENSATORY AMOUNTS ARE IN REALITY SUCH AS TO MAKE THE PLAINTIFF ' S OBSERVATIONS TO THE EFFECT THAT THE PROVISIONS ARE INVALID ON THE GROUND OF INFRINGEMENT OF COMMUNITY RULES APPEAR TO BE NOT WHOLLY WITHOUT FOUNDATION . THE NATIONAL COURT THEREFORE CONSIDERED IT NECESSARY TO STAY THE PROCEEDINGS AND TO REFER THE FOLLOWING QUESTION TO THE COURT OF JUSTICE FOR A PRELIMINARY RULING :
' IS COMMISSION REGULATION ( EEC ) NO 1541/80 OF 19 JUNE 1980 VALID IN SO FAR AS IT FIXES THE MONETARY COMPENSATORY AMOUNTS FOR THE EXPORTED PRODUCTS IN QUESTION ( POWDERED GLUCOSE OR DEXTROSE CLASSIFIED UNDER COMMON CUSTOMS TARIFF SUBHEADING 17.02 B II ( A )) AT LIT 29 612 PER TONNE IF , FOR THE PURPOSES OF THAT CALCULATION , REFERENCE IS MADE TO THE INTERVENTION PRICE OF MAIZE WITHOUT TAKING INTO ACCOUNT THE PRODUCTION REFUND ON MAIZE STARCH IN ACCORDANCE WITH A CRITERION WHICH THE COURT HAS ALREADY DECLARED INVALID IN ITS JUDGMENT OF 15 OCTOBER 1980 IN CASE 145/79?
' | 31. À titre préliminaire, il y a lieu de rappeler que la directive 89/106 a pour objet principal d’éliminer les obstacles aux échanges en créant des conditions permettant aux produits de construction d’être librement commercialisés à l’intérieur de la Communauté européenne. À cette fin, cette directive précise les exigences essentielles auxquelles doivent satisfaire les produits de construction et qui sont mises en œuvre par des normes harmonisées et des normes nationales de transposition, par des agréments techniques européens et par des spécifications techniques nationales reconnues au niveau communautaire. Selon l’article 6, paragraphe 1, de ladite directive, les États membres ne font pas obstacle à la libre circulation, à la mise sur le marché ou à l’utilisation sur leur territoire des produits qui satisfont aux dispositions de la même directive. | 0 |
7,929 | 39 In this regard, when applying domestic law the national court must, as far as is at all possible, interpret it in a way which accords with the requirements of Community law (Van Munster, paragraph 34, and, to the same effect, Case C-106/89 Marleasing [1990] ECR I-4135, paragraph 8). | 45. La Cour a également jugé que le principe de protection de la confiance légitime s’oppose à ce qu’une modification de la législation nationale prive un contribuable, avec effet rétroactif, du droit dont il disposait antérieurement à ladite modification d’obtenir le remboursement d’impôts perçus en violation du droit de l’Union (voir, en ce sens, arrêt Marks & Spencer, précité, point 46). | 0 |
7,930 | 45
The conclusions of the Customs Code Committee, although they do not have legally binding force, nevertheless constitute an important means of ensuring the uniform application of the Customs Code by the customs authorities of the Member States and as such may be regarded as a valid aid to the interpretation of the Code (judgment of 6 February 2014, Humeau Beaupréau, C‑2/13, EU:C:2014:48, paragraph 51 and the case-law cited). | 43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC. | 0 |
7,931 | 41. Accordingly, in a situation such as that at issue in the main proceedings, in which the tax advantage concerned lies in the possibility granted to resident parent companies and their resident subsidiaries to be taxed as if they formed a single tax entity, any extension of that advantage to cross-border situations would, as has been indicated in paragraph 32 of this judgment, have the effect of allowing parent companies to choose freely the Member State in which the losses of their non-resident subsidiary are to be taken into account (see, by way of analogy, Oy AA , paragraph 64). | 64. In a situation in which the advantage in question consists in the possibility of making a transfer of income, thereby excluding such income from the taxable income of the transferor and including it in the taxable income of the transferee, any extension of that advantage to cross-border situations would, as indicated in paragraph 56 of this judgment, have the effect of allowing groups of companies to choose freely the Member State in which their profits will be taxed, to the detriment of the right of the Member State of the subsidiary to tax profits generated by activities carried out on its territory. | 1 |
7,932 | 18. As the Court has consistently held, observance of the principle laid down in Article 49 EC requires not only the elimination of all discrimination on grounds of nationality but also the abolition of any restriction liable to prohibit or otherwise impede the activities of a provider of services established in another Member State where he lawfully provides similar services (see, in particular, Case C-58/98 Corsten [2000] ECR I-7919, paragraph 33, and Case C-131/01 Commission v Italy [2003] ECR I-1659, paragraph 42). | 403. The fact that an undertaking is not rewarded for cooperation which did not allow the Commission to establish an infringement with less difficulty and, where appropriate, to put an end to it cannot be classified as a sanction additional to the punishment consisting in recognition of an aggravating circumstance. | 0 |
7,933 | 9 A request from a national court may be rejected only if it is quite obvious that the interpretation of Community law or the examination of the validity of a rule of Community law sought bears no relation to the actual nature of the case or to the subject-matter of the main action (see, inter alia, the judgments in Case 126/80 Salonia v Poldomani and Giglio [1981] ECR 1563 at paragraph 6, and in Crispoltoni, mentioned above, at paragraph 11). That is not so in the present case. | 75. The principles of equal treatment and non-discrimination on grounds of nationality imply, in particular, a duty of transparency which enables the contracting public authority to verify 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 public service contract to be opened up to competition and the impartiality of procurement procedures to be reviewed (see, by analogy, Parking Brixen , paragraph 49, and ANAV , paragraph 21). | 0 |
7,934 | 32
Accordingly, Article 13(2) TEU provides that each institution is to act within the limits of the powers conferred on it in the Treaties, and in conformity with the procedures, conditions and objectives set out therein. That provision reflects the principle of institutional balance, characteristic of the institutional structure of the Union, a principle which requires that each of the institutions exercise its powers with due regard for the powers of the other institutions (judgments of 14 April 2015 in Council v Commission, C‑409/13, EU:C:2015:217, paragraph 64, and 6 October 2015 in Council v Commission, C‑73/14, EU:C:2015:663, paragraph 61). | 83. Faced with a series of infringements as serious as those found by the Commission, it is for the Member State concerned to adduce the most detailed and comprehensive evidence that the Commission’s findings are incorrect. That Member State cannot rebut the Commission’s findings by mere assertions which are not substantiated by evidence of a reliable and operational supervisory system (see Case C-157/00 Greece v Commission , paragraphs 17 and 18). | 0 |
7,935 | 65. S’agissant plus spécifiquement de la possibilité de justifier objectivement de telles restrictions, il y a lieu de rappeler que la protection des consommateurs figure parmi les raisons impérieuses d’intérêt général déjà reconnues par la Cour (voir, notamment, arrêt Collectieve Antennevoorziening Gouda, précité, point 14). Toutefois, selon une jurisprudence constante, l’application d’une réglementation d’un État membre poursuivant un tel objectif légitime doit être indispensable pour garantir sa réalisation. En d’autres termes, il faut que le même résultat ne puisse pas être atteint par des règles moins contraignantes (voir, notamment, arrêt Collectieve Antennevoorziening Gouda, précité, point 15). Il importe de vérifier en outre que cet intérêt n’est pas déjà assuré par les règles de l’État membre dans lequel le prestataire de services est établi (voir, notamment, arrêt du 23 novembre 1999, Arblade e.a., C‑369/96 et C‑376/96, Rec. p. I‑8453, point 34). | 26. In the beef and veal sector, Article 13(9) of Regulation No 805/68 provides that export refunds are to be paid upon proof that the products are of Community origin except where Article 13(10) applies. There is no evidence in the file that the derogation referred to in Article 13(10) was applicable. There is no doubt that proof must be provided by the exporter. | 0 |
7,936 | 41. It is for the issuing Member State to investigate whether the minimum conditions imposed by European Union law, particularly those relating to residence and fitness to drive laid down in Article 7(1) of Directive 91/439, have been satisfied and, therefore, whether the issuing of a driving licence is justified (see Schwarz , paragraph 76, and Grasser , paragraph 20). | 41. Contrary to the view taken by the Court of First Instance, the BAI v Commission judgment did not only have relative authority preventing merely new actions from being brought with the same subject-matter, between the same parties and based on the same grounds. That judgment was invested with the force of res judicata with absolute effect and prevented legal questions which it had already settled from being referred to the Court of First Instance for re-examination. | 0 |
7,937 | 33. Further, that benefit is closely linked to the socio-economic situation in the Netherlands since it is based on the minimum wage and the standard of living in that Member State. The Court has in the past accepted that the grant of benefits closely linked with the social environment may be made subject to a condition of residence in the State of the competent institution (see, to that effect, Case 313/86 Lenoir [1988] ECR 5391, paragraph 16; Case C-20/96 Snares [1997] ECR I-6057, paragraph 42; and Case C-43/99 Leclerc and Deaconescu [2001] ECR I-4265, paragraph 32). | 26. However, it has also held that the conclusion that the proprietor may not rely on the rights conferred by the trade mark in order to oppose the marketing under his trade mark of products repackaged by an importer amounts to conferring on the importer certain rights which in normal circumstances are reserved for the trade mark proprietor himself. Consequently, in the interests of the proprietor as owner of the trade mark, and to protect him against any misuse, those rights must be recognised only in so far as the importer also complies with a number of other requirements (see, to that effect, Bristol-Myers Squibb and Others , paragraphs 68 and 69, and MPA Pharma , paragraphs 40 and 41). | 0 |
7,938 | 39. The adjustment mechanism provided for in Directive 2006/112 is an integral part of the VAT deduction scheme established by that directive (see TETS Haskovo , paragraph 30). | 30. The adjustment provided for in those articles of the Directive is an integral part of the VAT deduction scheme established by that directive. | 1 |
7,939 | 53. Indeed, as is apparent from the case-law of the Court, for it to be possible to regard family benefits as being due under the legislation of a Member State, the law of that State must recognise the right to the payment of benefits in favour of the member of the family who works in that State. It is thus necessary for the person concerned to fulfil all the conditions, as to both form and substance, imposed by the internal legislation of that State in order to be able to exercise that right, which may in some cases include the condition that a prior application must have been made for the payment of such benefits (see, by analogy with a previous version of Article 76 of Regulation No 1408/71, Case 134/77 Ragazzoni [1978] ECR 963, paragraphs 8 to 11; Case 191/83 Salzano [1984] ECR 3741, paragraphs 7 and 10; Case 153/84 Ferraioli [1986] ECR 1401, paragraph 14; and Kracht , paragraph 11). | 33. Although in general the principle of legal certainty precludes a Community measure from taking effect from a point in time before its publication, it may exceptionally be otherwise where the purpose to be achieved so demands and where the legitimate expectations of those concerned are duly respected (see, to that effect, Case C-368/89 Crispoltoni [1991] ECR I-3695, paragraph 17; Gemeente Leusden and Holin Groep , cited above, paragraph 59; see also the judgment of the European Court of Human Rights in National & Provincial Building Society v. United Kingdom of 23 October 1997, Reports of Judgments and Decisions 1997-VII, § 80). | 0 |
7,940 | 29. It should be recalled that, as follows from settled case-law, when the Court replies to a question submitted for a preliminary ruling by a court of a Member State in accordance with Article 267 TFEU, it does not have jurisdiction to interpret the domestic law of that Member State, as this task falls to the national courts (see, inter alia, Case C-37/92 Vanacker and Lesage [1993] ECR I-4947, paragraph 7; Case C-449/06 Gysen [2008] ECR I-553, paragraph 17; and Case C-23/12 Zakaria [2013] ECR I-0000, paragraph 29). | 60. Il en résulte que la succession ou la donation impliquant un ayant droit ou un donataire ou un de cujus qui ne réside pas sur le territoire espagnol, ou encore une donation ou une succession portant sur un bien immeuble situé en dehors du territoire espagnol ne pourra pas bénéficier de ces abattements fiscaux, si bien que la valeur de cette succession ou de cette donation sera diminuée. | 0 |
7,941 | 19
It should be noted at the outset that, when interpreting a provision of EU law, it is necessary to consider not only its wording but also its context and the objectives pursued by the rules of which it is part. The background to a provision of EU law may also contain elements relevant to its interpretation (judgment of 2 September 2015, Surmačs, C‑127/14, EU:C:2015:522, paragraph 28). | 9. À cet égard, il convient de rappeler que, selon une jurisprudence constante, l’existence d’un manquement doit être appréciée en fonction de la situation de l’État membre telle qu’elle se présentait au terme du délai fixé dans l’avis motivé et les changements intervenus par la suite ne sauraient être pris en compte par la Cour (voir, notamment, arrêts du 27 octobre 2005, Commission/Luxembourg, C‑23/05, Rec. p. I‑9535, point 9, et du 16 juillet 2009, Commission/Belgique, C‑574/08, point 9). | 0 |
7,942 | 60
It follows from all the foregoing that the appropriate criterion for establishing the selectivity of the measure at issue consists in determining whether that measure introduces, between operators that are, in the light of the objective pursued by the general tax system concerned, in a comparable factual and legal situation, a distinction that is not justified by the nature and general structure of that system (see, to that effect, judgment of 4 June 2015, Commission v MOL, C‑15/14 P, EU:C:2015:362, paragraph 61). | 29 IT SHOULD BE POINTED OUT THAT THE PREFERENTIAL TARIFF WAS APPLICABLE ONLY TO UNDERTAKINGS ENGAGED IN HOTHOUSE HORTICULTURE . IN THAT SECTOR, HEATING COSTS ACCOUNT FOR A LARGE PART OF PRODUCTION COSTS . IF, IN SUCH CIRCUMSTANCES, THE TARIFF APPLIED TO THOSE UNDERTAKINGS DISPLAYS A DOWNWARD TREND WHICH IS NOT REFLECTED BY THE TARIFFS APPLICABLE TO UNDERTAKINGS IN OTHER SECTORS, THAT IS PRIMA FACIE EVIDENCE FOR THE CONCLUSION THAT THE PREFERENTIAL TARIFF CONSTITUTES AID . | 0 |
7,943 | 33. It must still be established whether a national measure such as that in Paragraph 8a(1), Head 2, of the KStG pursues a legitimate aim which is compatible with the Treaty and is justified by pressing reasons of public interest. In that event, it must also be such as to ensure achievement of the aim in question and not go beyond what is necessary for that purpose (see, in particular, Case C-250/95 Futura Participations and Singer [1997] ECR I-2471, paragraph 26, and Case C-35/98 Verkooijen [2000] ECR I-4071, paragraph 43). | 26 Consequently, the imposition of such a condition, which specifically affects companies or firms having their seat in another Member State, is in principle prohibited by Article 52 of the Treaty. It could only be otherwise if the measure pursued a legitimate aim compatible with the Treaty and were justified by pressing reasons of public interest. Even if that were so, it would still have to be of such a nature as to ensure achievement of the aim in question and not go beyond what was necessary for that purpose (see, to this effect, the judgments in Case C-55/94 Gebhard [1995] ECR I-4165, paragraph 37; in Case C-19/92 Kraus [1993] ECR I-1663, paragraph 32; and in Case C-415/93 Bosman [1995] ECR I-4921, paragraph 104). | 1 |
7,944 | 13 In paragraph 60 of the Schindler judgment, the Court drew attention to the moral, religious and cultural considerations which attach to lotteries, like other forms of gambling, in all the Member States. The general tendency of the national legislation is to restrict, or even prohibit, the practice of gambling and to prevent it from being a source of private profit. The Court also held that lotteries involve a high risk of crime or fraud, given the potentially high stakes and winnings, particularly when they are operated on a large scale. Furthermore, they are an incitement to spend which may have damaging individual and social consequences. A final ground which, according to the Court, is not without relevance, although it cannot in itself be regarded as an objective justification, is that lotteries may make a significant contribution to the financing of benevolent or public interest activities such as social works, charitable works, sport or culture. | 17. It must be observed, as a preliminary point, that the interpretation of Articles 17 and 19 of the Directive must be considered in the light of the aims pursued by the Directive and the system it establishes (see, to that effect, Case C-7/90 Vandevenne and Others [1991] ECR I-4371, paragraph 6, and Case C-104/95 Kontogeorgas [1996] ECR I-6643, paragraph 25). | 0 |
7,945 | 44. None the less, the Court notes that it is for the Member States to decide on the degree of protection which they wish to afford to public health and on the way in which that protection is to be achieved. Since the level may vary from one Member State to another, Member States should be allowed a margin of discretion (see, to that effect, Apothekerkammer des Saarlandes and Others , paragraph 19, and Blanco Pérez and Chao Gómez , paragraph 44). | 16 IT MUST BE EMPHASIZED IN THE FIRST PLACE THAT IT IS FOR THE ADMINISTRATION TO CONDUCT THAT INQUIRY WITH THE GREATEST POSSIBLE DILIGENCE IN ORDER TO DISPEL THE DOUBTS WHICH EXIST , AND SECONDLY THAT THE EXPORTER IS REQUIRED TO COOPERATE IN THE INQUIRY BY TRANSMITTING ALL SUCH INFORMATION AS HE IS ABLE TO FURNISH . IT IS ONLY WHERE SUCH AN INQUIRY HAS FAILED TO ESTABLISH THE USE TO WHICH THE PRODUCT IN QUESTION HAS BEEN PUT THAT THE MATTER OF THE BURDEN OF PROOF ARISES .
| 0 |
7,946 | 114. With regard to statements of figures relating to the calculation of fines, it is appropriate to point out that, however useful and desirable such figures may be, they are not essential to compliance with the duty to state reasons for a decision imposing fines; in any event, the Commission cannot, by mechanical recourse to arithmetical formulas alone, divest itself of its own power of assessment (Case C-291/98 P Sarrió v Commission [2000] ECR I-9991, paragraphs 75 to 77, and Limburgse Vinyl Maatschappij , cited above, paragraph 464). | 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 |
7,947 | 12 As the Court stated in paragraph 14 of its judgment in Case 168/84 Berkholz v Finanzamt Hamburg-Mitte-Altstadt [1985] ECR 2251, Article 9 of the Sixth Directive, which is designed to secure the rational delimitation of the respective areas covered by national VAT rules by determining in a uniform manner the place where services are deemed to be supplied for tax purposes, both lays down a general rule in this area (Article 9(1)) and sets out a number of specific instances of places where certain services are deemed to be supplied (Article 9(2)). One of the aims of those provisions is to avoid conflicts of jurisdiction between Member States, which may result in double taxation. | 39. Indeed, Clause 5(2) of the Framework Agreement in principle leaves it to the Member States to determine the conditions under which fixed‑term employment contracts or relationships are to be regarded as contracts or relationships of indefinite duration (see, inter alia, Adeneler and Others , paragraph 81). | 0 |
7,948 | 40. Accordingly, even though Article 52(1) TFEU allows Member States to justify, on any of the grounds listed in that provision, national measures constituting a restriction on the freedom of establishment, that does not prevent the EU legislature, when adopting secondary legislation, such as Directive 2006/213, giving effect to a fundamental freedom enshrined in the FEU Treaty, from restricting certain derogations, especially when, as in the present case, the relevant provision of secondary law merely reiterates settled case-law to the effect that a requirement such as that at issue in the main proceedings is incompatible with the fundamental freedoms on which economic operators can rely (see, to that effect, inter alia, judgment in Commission v France , C‑334/94, EU:C:1996:90, paragraph 19). | 19. Finally, in so far as the French legislation requires legal persons owning vessels to have their seats in French territory and thus precludes the registration or management of a ship in the case of a secondary establishment such as an agency, branch or subsidiary, it is contrary to Articles 52 and 58 of the Treaty. | 1 |
7,949 | 29. In that regard, the Court has repeatedly stated that it is for the national courts to draw all the necessary conclusions of the infringement of Article 88(3) EC in accordance with their national law, with regard to both the validity of the acts giving effect to the aid and the recovery of financial support granted in breach of that provision ( van Calster and Others , paragraph 64; Case C‑71/04 Xunta de Galicia [2005] ECR I‑7419, paragraph 49; and CELF and Ministre de la Culture et de la Communication , paragraph 41). | 83. It is, in addition, for the referring court to assess, in the light of all the elements of the case, whether there is a connection between the different claims brought before it, that is to say a risk of irreconcilable judgments if those claims were determined separately. For that purpose, the fact that defendants against whom a copyright holder alleges substantially identical infringements of his copyright did or did not act independently may be relevant. | 0 |
7,950 | 47 Relying on paragraphs 28 and 37 of Beentjes, the French Government contends that an additional award criterion of that kind has been permitted by the Court of Justice. It states, furthermore, that the award criterion in question in this case does not constitute a primary criterion, such as those referred to in Article 29 of Directive 71/305, the purpose of which is to make it possible to determine which is the most advantageous tender, but a secondary criterion which is not decisive. | 46 As regards, secondly, the supply by the retailer who receives the reimbursement, it is important to note that the fact that a portion of the consideration received for that supply was not actually paid by the final consumer himself but was made available on behalf of the final consumer by a third party not connected with that transaction is immaterial for the purposes of determining that retailer's taxable amount (see, in that connection, Case C-18/92 Bally [1993] ECR I-2871, paragraph 17). | 0 |
7,951 | 46. Such requirements necessarily entail that the particular circumstances of each breach of the principle of equal treatment should be taken into account. Where financial compensation is the measure adopted in order to achieve the objective previously indicated, it must be adequate, in that it must enable the loss and damage actually sustained as a result of the discriminatory dismissal to be made good in full in accordance with the applicable national rules ( Marshall , paragraphs 25 and 26). | 32 The Court has also held that the Treaty provisions relating to freedom of movement for persons are intended to facilitate the pursuit by Community nationals of occupational activities of all kinds throughout the Community, and preclude measures which might place Community nationals at a disadvantage when they wish to pursue an economic activity in the territory of another Member State (Singh, cited above, paragraph 16, and Terhoeve, cited above, paragraph 37). | 0 |
7,952 | 41
As regards the objective of the exemption provided for in Article 13A(1)(g) of the Sixth Directive, it is clear from the case-law of the Court that that provision does not provide exemption from VAT for every activity performed in the public interest, but only for those which are listed therein and described in great detail (see, to that effect, inter alia, judgments in Stichting Uitvoering Financiële Acties, 348/87, EU:C:1989:246, paragraph 12, and Ygeia, C‑394/04 and C‑395/04, EU:C:2005:734, paragraph 16). By treating certain supplies of services in the public interest in the social sector more favourably for the purposes of VAT, that exemption is intended to reduce the cost of those services and to make them more accessible to the individuals who may benefit from them (judgment in Kingscrest Associates and Montecello, C‑498/03, EU:C:2005:322, paragraph 30). | Lorsqu’il s’agit, comme en l’espèce, d’un acte destiné à une application générale, la motivation peut se borner à indiquer,
d’une part, la situation d’ensemble qui a conduit à son adoption et, d’autre part, les objectifs généraux qu’il se propose
d’atteindre (voir, notamment, arrêt Espagne/Conseil, C‑310/04, EU:C:2006:521, point 58 et jurisprudence citée). | 0 |
7,953 | 40. S’agissant du premier critère, il importe de relever que les fonctionnaires qui bénéficient d’un régime de pension doivent être considérés comme constituant une catégorie particulière de travailleurs. En effet, ceux-ci ne se distinguent des travailleurs groupés dans une entreprise ou un groupement d’entreprises, dans une branche économique ou un secteur professionnel ou interprofessionnel qu’en raison des caractéristiques propres qui régissent leur relation d’emploi avec l’État, avec d’autres collectivités ou employeurs publics (arrêts précités Griesmar, point 31, et Niemi, point 48). | 31 So far as concerns the scheme at issue in the main proceedings in the present case, it must first be pointed out that civil servants who benefit under that scheme must be regarded as constituting a particular category of workers. They are distinguished from employees grouped within an undertaking or group of undertakings in a particular sector of the economy, or in a trade or inter-trade sector, only by reason of the specific features governing their employment relationship with the State, or with other public employers or bodies (see, to this effect, Beune, paragraph 42). | 1 |
7,954 | 49 Traders who pay the levy are not, moreover, necessarily the same as those who receive the reimbursement. The latter thus include specialised traders who are not liable for the levy. Moreover, even in the case of manufacturers, the two amounts, fixed according to the manufacturing quota allocated to them and the duration of storage respectively, do not automatically coincide (see Case C-242/96 Italy v Commission, cited above, paragraph 119). | 12 An international treaty must not be interpreted solely by reference to the terms in which it is worded but also in the light of its objectives. Article 31 of the Vienna Convention of 23 May 1969 on the law of treaties stipulates in that respect that a treaty is to be interpreted in good faith in accordance with the ordinary meaning to be given to its terms in their context and in the light of its object and purpose (Opinion 1/91 [1991] ECR I-6079, paragraph 14). | 0 |
7,955 | 35. It should be recalled at the outset that the deduction system established by the VAT Directive is meant to relieve the operator entirely of the burden of the VAT paid or payable in the course of all his economic activities. Thus, the common system of VAT seeks to ensure complete neutrality of taxation of all economic activities, whatever their purpose or results, provided that they are themselves subject, in principle, to VAT (see, inter alia, Case 268/83 Rompelman [1985] ECR 655, paragraph 19, and Case C‑118/11 Eon Aset Menidjmunt [2012] ECR I‑0000, paragraph 43). | 41. As the Court has repeatedly held, in proceedings for failure to fulfil obligations, it is for the Commission to prove the alleged failure by placing before the Court all the information needed to enable the Court to establish that the obligation has not been fulfilled (see, in particular, Case 96/81 Commission v Netherlands [1982] ECR 1791, paragraph 6, and Case C-512/08 Commission v France [2010] ECR I-8833, paragraph 56). | 0 |
7,956 | 31
It should be noted that the Commission has broad discretion in determining the benchmarks in individual sectors or subsectors under Article 10a(2) of Directive 2003/87. That exercise entails, on the institution’s part, choices and complex technical and economic assessments as well. The legality of a measure adopted in that area can be affected only if the measure is manifestly inappropriate (judgments of 8 September 2016, Borealis and Others, C‑180/15, EU:C:2016:647, paragraph 45, and of 26 October 2016, Yara Suomi and Others, C‑506/14, EU:C:2016:799, paragraph 37). | 14 IN THE PRESENT CASE THE SPECIAL NATURE OF THE TASKS DEVOLVING ON THE SECRETARIATS OF THE PARLIAMENTARY COMMITTEES WHICH HAVE THE TASK OF ASSISTING THE MEMBERS OF THESE COMMITTEES IN THEIR WORK, MAY JUSTIFY A RECRUITMENT BASED INTER ALIA ON A THOROUGH KNOWLEDGE OF ONE OF THE NATIONAL LANGUAGES USED BY SUCH MEMBERS, WHO COME FROM THE NATIONAL PARLIAMENTS OF THE MEMBER STATES . | 0 |
7,957 | 85
Lastly, it should be borne in mind that, although the administrative activity of the Commission does not require as extensive an access to documents as that concerning the legislative activity of a Union institution, that does not in any way mean that such an activity falls outside the scope of Regulation No 1049/2001 which, as provided in Article 2(3) thereof, applies to all documents held by an institution, that is to say drawn up or received by it and in its possession, in all areas of Union activity (see, to that effect, judgment of 21 July 2011, Sweden v MyTravel and Commission, C‑506/08 P, EU:C:2011:496, paragraphs 87 and 88 and the case-law cited). | 32. Finally, the Court has expressly referred to an economic operator’s right to use resources belonging to one or more other entities, possibly in addition to its own resources, in order to carry out a contract (see, to that effect, Case C‑176/98 Holst Italia [1999] ECR I‑8607, paragraphs 26 and 27, and Case C‑314/01 Siemens and ARGE Telekom [2004] ECR I‑2549, paragraph 43). | 0 |
7,958 | 20. In the context of the cooperation established by Article 267 TFEU, it is for the national courts to determine whether the taxable person makes a single supply in a particular case and to make all definitive findings of fact in that regard (see, to that effect, CPP , paragraph 32; Part Service , paragraph 54; Bog and Others , paragraph 55; and order in Case C-117/11 Purple Parking and Airparks Services [2012] ECR, paragraph 32). However, it is for the Court to provide the national courts with all the guidance as to the interpretation of European Union law which may be of assistance in adjudicating on the case pending before them ( Levob Verzekeringen and OV Bank , paragraph 23). | 70. However, that right is none the less subject to certain limitations based on grounds of public or private interest ( Sison v Council , paragraph 62, and Commission v Technische Glaswerke Ilmenau , paragraph 53). | 0 |
7,959 | 44. As regards, in the first place, the application of the principle of solidarity, an overall assessment of the scheme at issue in the main proceedings shows, first, that it is, like the scheme at issue in Cisal (paragraph 39), financed by contributions the rate of which is not systematically proportionate to the risk insured. | 43. In the absence of more detailed Community provisions concerning application of the presumption mentioned in Article 11(1)(a), it is for the Member States, observing the principle of proportionality, to determine the provisions needed for the purposes of applying this provision. | 0 |
7,960 | 73. In that context, the purpose underlying the principle of transparency, which is a corollary of the principle of equality, is essentially to ensure that any interested operator may take the decision to tender for contracts on the basis of all the relevant information and to preclude any risk of favouritism or arbitrariness on the part of the licensing authority. It implies that all the conditions and detailed rules of the award procedure must be drawn up in a clear, precise and unequivocal manner, to make it possible for all reasonably informed tenderers exercising ordinary care to understand their exact significance and interpret them in the same way, and to circumscribe the contracting authority’s discretion and enable it to ascertain effectively whether the tenders submitted satisfy the criteria applying to the relevant procedure (see, to that effect, Case C‑496/99 P Commission v CAS Succhi di Frutta [2004] ECR I‑3801, paragraph 111, and Case C‑250/06 United Pan-Europe Communications Belgium and Others [2007] ECR I‑11135, paragraphs 45 and 46). | 22. Thus, not every exclusionary effect is necessarily detrimental to competition (see, by analogy, TeliaSonera Sverige , paragraph 43). Competition on the merits may, by definition, lead to the departure from the market or the marginalisation of competitors that are less efficient and so less attractive to consumers from the point of view of, among other things, price, choice, quality or innovation. | 0 |
7,961 | 36 The condition at issue could be justified only if it were based on objective considerations independent of the nationality of the persons concerned and were proportionate to the legitimate aim of the national provisions (Bickel and Franz, paragraph 27). | 20 The answer to be given to the first question referred to the Court must therefore be that Article 3(1) of Council Directive 77/187/EEC of 14 February 1977 is to be interpreted as meaning that all contracts of employment or employment relationships existing on the date of the transfer of an undertaking between the transferor and the workers employed in the undertaking transferred are automatically transferred to the transferee by the mere fact of the transfer.
The second question | 0 |
7,962 | 40. The purpose of the pre-litigation procedure, inter alia, is to give the Member State concerned an opportunity to avail itself of its right to defend itself against the charges formulated by the Commission (Case C-439/99 Commission v Italy [2002] ECR I-305, paragraph 10, and Case C-350/02 Commission v Netherlands [2004] ECR I-6213, paragraph 18) and to ensure that any contentious procedure will have a clearly defined dispute as its subject-matter (see Case C-287/00 Commission v Germany [2002] ECR I-5811, paragraph 17, and Commission v Netherlands , paragraph 19). | 49 Second, any justification for the grant of advantages to undertakings whose activity consists primarily in the production of goods is not to be found in the nature or general scheme of the taxation system established under the Strukturanpassungsgesetz of 1996. | 0 |
7,963 | 97. Contrary to what Eni claims, the period which separates a first infringement of the competition rules from a second infringement does not, in principle, prevent the aggravating circumstance of repeated infringement from being applied to a legal person which was not the subject of proceedings for the first infringement. However, the Commission must take into account, in its assessment of the undertaking’s propensity to infringe the competition rules, the time which has elapsed between the two infringements (see, to that effect, judgment in Lafarge v Commission , C‑413/08 P, EU:C:2010:346, paragraph 70). Moreover, when the EU judicature reviews whether the principle of the rights of the defence has been observed, it must take all the circumstances of the case at issue into consideration, inter alia the possible difficulties of proof resulting from the time elapsed since the first infringement, structural changes in the undertaking or the evolution of the competition law rules. | 51. In that regard, it should be borne in mind that Regulation No 883/2004 seeks to achieve the objective set out in Article 48 TFEU by preventing the possible negative effects that the exercise of the freedom of movement for workers could have on the enjoyment, by workers and their families, of social security benefits (see, to that effect, Chuck , paragraph 32). | 0 |
7,964 | 45. Even if the Commission could, under the procedure laid down in Article 226 EC, have taken action against the United Kingdom on the basis of other provisions of Community law in respect of the system for issuing new fishing licences, as the Advocate General observed in point 45 of her Opinion, it is common ground that the breach of such provisions does not constitute the subject-matter of the failure to fulfil obligations complained of (see Case C‑6/04 Commission v United Kingdom [2005] ECR I‑9017, paragraphs 58 to 60; Case C‑225/04 Commission v France [2006] ECR I‑5251, paragraph 24; and Case C‑34/04 Commission v Netherlands [2007] ECR I‑0000, paragraph 53). | 46. Under the system set up by Articles 6 and 7 of Directive 2004/35, as a rule, it is for the operator who caused the damage to put forward proposals for the remedial measures which it considers appropriate to the situation. In view of the knowledge which the operator is deemed to have as regards the nature of the damage to the environment caused by his activities, such a system may enable appropriate environmental remedial measures to be identified and implemented swiftly. | 0 |
7,965 | 21 Pecuniary charges under a general system of internal charges applying systematically to domestic and imported products according to the same criteria, on the other hand, are covered by Article 95 et seq. of the Treaty (Celbi, cited above, paragraph 11). Those provisions prohibit a Member State from directly or indirectly imposing on the products of other Member States any internal taxation in excess of that imposed on similar domestic products or of such a nature as to afford protection to other domestic products, and therefore the criterion for the application of Article 95 is whether or not those charges are discriminatory or protective (see in particular Case C-17/91 Lornoy and Others v Belgium [1992] ECR I-6523, paragraph 19). | 38
In a situation such as that with which the referring court is concerned, where passengers are transported by non-professional drivers using their own vehicle, the provider of that intermediation service simultaneously offers urban transport services, which it renders accessible, in particular, through software tools such as the application at issue in the main proceedings and whose general operation it organises for the benefit of persons who wish to accept that offer in order to make an urban journey. | 0 |
7,966 | 19. That being the case, it is not inconceivable that the interpretation of EU law sought by the referring court does actually respond to an objective need inherent in the outcome of a case pending before it. In fact, it is common ground that the employment contract between the parties to the main proceedings has actually been performed and that its application raises a question of interpretation of EU law (see, to that effect, judgment in Mangold , C‑144/04, EU:C:2005:709, paragraph 38). | 38. However, in the case in the main proceedings, it hardly seems arguable that the interpretation of Community law sought by the national court does actually respond to an objective need inherent in the outcome of a case pending before it. In fact, it is common ground that the contract has actually been performed and that its application raises a question of interpretation of Community law. The fact that the parties to the dispute in the main proceedings are at one in their interpretation of Paragraph 14(3) of the TzBfG cannot affect the reality of that dispute. | 1 |
7,967 | 25 As regards, in particular, the compensation granted by an employer to an employee on termination of his employment, the Court has already stated that such compensation is a form of deferred pay to which the worker is entitled by reason of his employment but which is paid to him on termination of the employment relationship with a view to enabling him to adjust to the new circumstances arising from such termination (see Barber, cited above, paragraph 13, and Case C-33/89 Kowalska [1990] ECR I-2591, paragraph 10). | 40. In the second place, as regards the purpose itself of Regulation No 44/2001, it must be recalled that one of the aims of that regulation, as is clear from recital 15 in the preamble thereto, is to minimise the possibility of concurrent proceedings and to ensure that irreconcilable judgments will not be given where a number of courts have jurisdiction to hear the same dispute. It is for that purpose that the European Union legislature intended to put in place a mechanism which is clear and effective in order to resolve situations of lis pendens. It follows that, in order to achieve those aims, Article 27 of Regulation No 44/2001 must be interpreted broadly ( Overseas Union Insurance and Others , paragraph 16). | 0 |
7,968 | 37. It is settled case-law that the rule establishing special jurisdiction laid down, by way of derogation from the principle that jurisdiction lies with the courts of the defendant’s place of domicile, in point (3) of Article 5 of Regulation No 44/2001 is based on the existence of a particularly close connecting factor between the dispute and the courts of the place where the harmful event occurred or may occur, which justifies the attribution of jurisdiction to those courts for reasons relating to the sound administration of justice and the efficacious conduct of proceedings (see Zuid-Chemie , paragraph 24, and eDate Advertising and Others , paragraph 40). | 60. Conformément à une jurisprudence constante, relèvent du champ d’application matériel des dispositions du traité relatives à la liberté d’établissement les dispositions nationales qui trouvent à s’appliquer à la détention par un ressortissant de l’État membre concerné, dans le capital d’une société établie dans un autre État membre, d’une participation lui permettant d’exercer une influence certaine sur les décisions de cette société et d’en déterminer les activités (voir, notamment, arrêts précités Baars, point 22; Cadbury Schweppes et Cadbury Schweppes Overseas, point 31, et Test Claimants in the Thin Cap Group Litigation, point 27). | 0 |
7,969 | 30. As the Commission observes, the Court has previously stated that that provision, in derogation from the general rule of attachment to the legislation of the State of employment, established a specific attachment to the social security system of the Member State of residence as regards unemployment benefits, for reasons of practicality and efficacy rendering such an attachment more appropriate and more in conformity with the interests of frontier workers (see Case 58/87 Rebmann [1988] ECR 3467, paragraphs 13, 14 and 15, and Case C-102/91 Knoch [1992] ECR I-4341, paragraph 32). The Court has also pointed out that that provision clearly requires the legislation of the Member State of residence alone to be applied and not, therefore, the legislation of the State of employment (Case C-201/91 Grisvard and Kreitz [1992] ECR I-5009, paragraph 16), and the frontier worker concerned may therefore claim unemployment benefits only from the State in which he resides (see Case 1/85 Miethe [1986] ECR 1837, paragraph 12). | 46
Likewise, it follows from the case-law that an intermediate measure is not capable of forming the subject matter of an action if it is established that the illegality attaching to that measure can be relied on in support of an action against the final decision for which it represents a preparatory step. In such circumstances, the action brought against the decision terminating the procedure will provide sufficient judicial protection (judgment of 13 October 2011, Deutsche Post and Germany v Commission, C‑463/10 P and C‑475/10 P, EU:C:2011:656, paragraph 53 and the case-law cited). | 0 |
7,970 | 74. Even if those arguments were to be understood as intended to demonstrate that the difference in treatment between vertical-cyclical part-time workers and full-time workers is justified on grounds deriving from national law, it should be borne in mind that it is for the referring court, to the full extent of its discretion under national law, to interpret and apply national law in conformity with the requirements of European Union law and, where such an interpretation is not possible, to disapply any provision of domestic law that would be contrary to those requirements (see Case C-357/06 Frigerio Luigi & C. [2007] ECR I‑12311, paragraph 28). | 45. Furthermore, Article 5(1) and (2) and Article 8(4) of the Access Directive set out the conditions which must be satisfied by the obligations imposed by NRAs on operators providing networks or electronic communication services in accordance with Article 5(1) and Article 8 of that directive. | 0 |
7,971 | 35. In order to ensure that Directive 76/308 is given full effect and an autonomous interpretation, reference should be made principally to its general scheme and objectives (see, by analogy, Case C‑433/01 Blijdenstein [2004] ECR I‑981, paragraph 24, and Case C‑347/08 Vorarlberger Gebietskrankenkasse [2009] ECR I‑0000, paragraph 35). | 60. Il convient de rappeler que, selon une jurisprudence constante de la Cour, dans le cadre d’une procédure en manquement, il incombe à la Commission d’établir l’existence du manquement allégué et d’apporter à la Cour les éléments nécessaires à la vérification par celle-ci de l’existence de ce manquement, sans que la Commission puisse se fonder sur une présomption quelconque (voir, notamment, arrêt Commission/Irlande, C‑87/14, EU:C:2015:449, point 22 et jurisprudence citée). | 0 |
7,972 | 19
As regards, first of all, the question, raised by the European Commission, of whether Mr Bordonaro may be classified as a ‘worker’ within the meaning of Article 45 TFEU, it must be recalled that according to consistent case-law of the Court, that concept has a specific independent meaning and must not be interpreted narrowly. So, any person who pursues real, genuine activities, to the exclusion of activities on such a small scale as to be regarded as purely marginal and ancillary, must be regarded as a ‘worker’. The essential feature of an employment relationship is, according to that case-law, that for a certain period of time a person performs services for and under the direction of another person in return for which he receives remuneration (judgments of 3 July 1986, Lawrie-Blum, 66/85, EU:C:1986:284, paragraphs 16 and 17; of 23 March 2004, Collins, C‑138/02, EU:C:2004:172, paragraph 26; and of 3 May 2012, Neidel, C‑337/10, EU:C:2012:263, paragraph 23). | Par conséquent, il appartient au premier chef aux autorités nationales de procéder aux vérifications nécessaires sur place, dans un esprit de coopération loyale, conformément au devoir de tout État membre, rappelé au point 21 du présent arrêt, de faciliter la mission générale de la Commission (arrêt du 26 avril 2007, Commission/Italie, C‑135/05, EU:C:2007:250, point 31 et jurisprudence citée). | 0 |
7,973 | 17 It is common ground that imported used cars and those bought locally constitute similar or competing products and Article 95 therefore applies to the special consumer tax charged on the importation of used cars (see, to this effect, Case C-47/88 Commission v Denmark [1990] ECR I-4509, paragraph 17). | 21 As regards the meaning of "restoring, correcting or modifying physiological functions", it is clear from the aim of health protection pursued by the Community legislature that the phrase must be given a sufficiently broad interpretation to cover all substances capable of having an effect on the actual functioning of the body. | 0 |
7,974 | 22. Article 13 of the Sixth Directive nevertheless exempts certain activities from VAT. It is settled case-law that the exemptions referred to in that article constitute independent concepts of European Union law whose purpose is to avoid divergences in the application of the VAT system as between one Member State and another (see, in particular, Case C‑349/96 CPP [1999] ECR I‑973, paragraph 15, and CopyGene , paragraph 24). | 25. Given that, according to that provision, rightholders have the exclusive right to authorise or prohibit any act of making available to the public, it must be stated that an act of making protected subject-matter available to the public on a website without the rightholders’ consent infringes copyright and related rights. | 0 |
7,975 | 44. Moreover, the prohibition on Member States establishing restrictions on the freedom of establishment also applies to tax provisions. According to consistent case-law, even if, in the current state of Community law, direct taxation does not as such fall within the scope of the Community’s jurisdiction, Member States must nevertheless exercise their retained powers in compliance with Community law (Case C-279/93 Schumacker [1995] ECR I-225, paragraph 21; ICI , cited above, paragraph 19; Case C-436/00 X and Y [2002] ECR I-10829, paragraph 32). | 36. From that point of view, as the Advocate General has noted in points 46 and 47 of his Opinion, several provisions of Regulation No 1393/2007 expressly seek to reconcile the efficiency and speed of the transmission of judicial documents with the need to ensure that the rights of the defence of the addressees are adequately protected, through, inter alia, the guarantee of actual and effective receipt of those documents. | 0 |
7,976 | 110
In order to rule on the merits of this ground of appeal, put forward in the alternative by the Commission, it must be noted that, on grounds identical to those set out in paragraphs 74 to 76 of the present judgment, the line of argument which that institution seeks to draw from the judgments of 27 January 1988, Denmark v Commission (349/85, EU:C:1988:34, paragraph 19), of 6 October 1993,Italy v Commission (C‑55/91, EU:C:1993:832, paragraph 69), of 4 July 1996, Greece v Commission (C‑50/94, EU:C:1996:266, paragraph 6), and of 22 April 1999, Netherlands v Commission (C‑28/94, EU:C:1999:191, paragraph 51), is irrelevant. | 19 IN THAT REGARD, IT SHOULD BE POINTED OUT THAT 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, DOES NOT INVOLVE ANY SYSTEMATIC SUPERVISION BY THE COMMISSION, WHICH MOREOVER WOULD IN PRACTICE BE IMPOSSIBLE FOR IT TO CARRY OUT . SINCE THE NATIONAL AUTHORITIES ARE RESPONSIBLE FOR VERIFYING WHETHER THE CONDITIONS IMPOSED BY COMMUNITY LAW FOR THE INCURRING OF EXPENDITURE ARE FULFILLED, ANY SUPERVISION UNDERTAKEN BY THE COMMISSION CAN ONLY BE BY WAY OF SPOT CHECKS . SINCE SUCH INTERMITTENT SUPERVISION IS INHERENT IN THE SYSTEM, IT IS POSSIBLE THAT IRREGULARITIES MAY BE DISCOVERED LONG AFTER THE EVENTS GIVING RISE TO THEM OCCURRED . UNTIL THE ACCOUNTS HAVE BEEN DULY CLEARED, THE COMMISSION IS REQUIRED BY ARTICLE 2 OF REGULATION NO 729/70 TO REFUSE TO CHARGE TO THE EAGGF REFUNDS WHICH HAVE NOT BEEN GRANTED IN ACCORDANCE WITH THE COMMUNITY RULES . THAT OBLIGATION DOES NOT DISAPPEAR MERELY BECAUSE THE ACCOUNTS ARE CLEARED AFTER THE EXPIRY OF THE PERIOD PRESCRIBED IN ARTICLE 5 OF THE ABOVEMENTIONED REGULATION . NO PENALTY IS IMPOSED FOR FAILURE TO COMPLY WITH THAT TIME-LIMIT, WHICH MAY THEREFORE BE REGARDED, HAVING REGARD TO THE NATURE OF THE DECISION ON THE CLEARANCE OF THE ACCOUNTS, THE ESSENTIAL PURPOSE OF WHICH IS TO ENSURE THAT EXPENDITURE INCURRED BY THE NATIONAL AUTHORITIES IS IN ACCORDANCE WITH THE COMMUNITY RULES, AS A MERELY FORMAL LIMIT, SAVE WHERE THE INTERESTS OF A MEMBER STATE ARE AFFECTED . | 1 |
7,977 | 27. In that regard, given the purpose of the right to the recovery of sums unduly paid, as recalled in paragraph 24 above, observance of the principle of effectiveness requires that the conditions under which an action may be brought for recovery of sums unduly paid be fixed by the Member States, pursuant to the principle of procedural autonomy, in such a way that the economic burden of the duty unduly paid can be neutralised ( Danfoss and Sauer-Danfoss , paragraph 25). | 25. In that regard, given the purpose of the right to the recovery of sums unduly paid, as recalled in paragraph 23 above, observance of the principle of effectiveness requires that the conditions under which an action may be brought for recovery of sums unduly paid be fixed by the Member States, pursuant to the principle of procedural autonomy, in such a way that the economic burden of the duty unduly paid can be neutralised. | 1 |
7,978 | 37. In that regard, although, as the Raad van State has pointed out, the Court did not refer expressly in its subsequent judgments to paragraph 16 of Rush Portuguesa , it did, however, refer to paragraph 17 thereof, which makes explicit the consequence arising out of paragraph 16, namely that a Member State must be in a position to ascertain, subject to observance of the limits imposed by European Union law, that a provision of services is not, in actual fact, intended to make available labour which is not covered by the free movement of workers (see Commission v Luxembourg , paragraph 39, and Commission v Austria , paragraph 56). | 39. It has been held, however, that a Member State must be able to check whether an undertaking established in another Member State and which deploys in its territory workers who are nationals of a non-member country is not availing itself of the freedom to provide services for a purpose other than the accomplishment of the service in question, for instance, that of bringing his workers for the purpose of placing workers or making them available (see Rush Portuguesa , paragraph 17). | 1 |
7,979 | 42 Moreover, certain economic operators which have played a significant role in the procedure under Article 93(2) of the Treaty have been recognised as individually concerned by such a decision, inasmuch as they are affected in their capacity as negotiators (judgment in Van der Kooy and Others v Commission, cited above, paragraphs 21 to 24, and CIRFS and Others v Commission, cited above, paragraphs 28 and 30). | 116. It is also for the national court to determine to what extent the cooperation required on the part of taxable persons in establishing that the economic burden of the duty on alcoholic beverages was not passed on amounts in practice to establishing a presumption that the duty was passed on, unless the taxable persons rebut such a presumption by adducing evidence to the contrary. | 0 |
7,980 | 53. In accordance with that case-law, such legislation may be justified in order to meet imperative requirements, on condition that it is appropriate for securing the attainment of the objective pursued and that it does not go beyond what is necessary in order to attain that objective ( Commission v Italy , paragraph 59 and case-law cited). | 20 It follows that, as Community law stands at present, it is not possible to ensure the cohesion of such a tax system by means of measures which are less restrictive than those provided for by the rules in question, and that the consequences of any other measure ensuring the recovery by the Belgian State of the tax due under its legislation on sums payable by insurers pursuant to the contracts concluded with them would ultimately be similar to those resulting from the non-deductibility of contributions. | 0 |
7,981 | 41. Finally, so far as concerns the third argument, it is apparent from Joined Cases C‑403/08 and C-429/08 Football Association Premier League and Others [2011] ECR I-0000, paragraphs 76 to 145, that communications to the public by satellite must be capable of being received in all the Member States and that they therefore by definition have a cross-border nature. Furthermore, the communications at issue in the main proceedings display such a nature since they involve Belgian and Netherlands companies, Airfield and Canal Digitaal, and the programme-carrying signals are intended in particular for television viewers residing in Belgium and Luxembourg. | 91
As a preliminary point, it should be borne in mind that the Court is empowered, in exercising the discretion conferred on it in such matters, to impose a penalty payment and a lump sum payment cumulatively (judgment of 15 October 2015 in Commission v Greece, C‑167/14, EU:C:2015:684, paragraph 72). | 0 |
7,982 | 22 In addition, the subject-matter of proceedings brought under Article 169 of the EC Treaty is circumscribed by the pre-litigation procedure provided for by that provision and the Commission's reasoned opinion and application must consequently be based on the same complaints (see, inter alia, Commission v Italy, cited above, paragraph 24). | 40 It follows that the concept of waste cannot be interpreted restrictively. | 0 |
7,983 | 22
Furthermore, according to settled case-law of the Court, VAT exemptions 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, judgments of 26 June 1990, Velker International Oil Company, C‑185/89, EU:C:1990:262, paragraph 19; 16 September 2004, Cimber Air, C‑382/02, EU:C:2004:534, paragraph 25; 14 September 2006, Elmeka, C‑181/04 to C‑183/04, EU:C:2006:563, paragraphs 15 and 20, and 19 July 2012, A, C‑33/11, EU:C:2012:482, paragraph 49). | 43. Regarding, lastly, long-tailed duck, a species which the Commission unfortunately omitted to refer to in the form of order sought in its application, although in that same application it specifically criticised the defendant Member State for having authorised the spring hunting of that species without the condition that there be no other satisfactory solution having been fulfilled, it is not disputed that it cannot be hunted in the autumn in the geographical areas open for spring hunting. | 0 |
7,984 | 26. Selon la jurisprudence de la Cour, la notion d’«administration publique», au sens de l’article 39, paragraphe 4, CE, doit recevoir une interprétation et une application uniformes dans l’ensemble de la Communauté européenne et ne saurait, dès lors, être laissée à la totale discrétion des États membres (voir arrêt Colegio de Oficiales de la Marina Mercante Española, précité, point 38 et jurisprudence citée). | 38. According to the Court ' s case-law, the concept of public service within the meaning of Article 39(4) EC must be given uniform interpretation and application throughout the Community and cannot therefore be left entirely to the discretion of the Member States (see, in particular, Sotgiu , cited above, paragraph 5, and Case 149/79 Commission v Belgium [1980] ECR 3881, paragraphs 12 and 18). | 1 |
7,985 | 33. The fact that, according to point 15 of the Administrative Arrangement, the declarations for release for free circulation accepted by the national customs authorities on a Sunday are dealt with by the Commission on a Monday cannot call into question the result which follows expressly and unequivocally from the interpretation of Article 308a of the implementing regulation. By its nature, the Administrative Arrangement cannot derogate from the rules established in that article and accordingly cannot be interpreted in a manner contrary to that article (see, by way of analogy, Joined Cases C‑75/05 P and C‑80/05 P Germany and Others v Kronofrance [2008] ECR I‑6619, paragraph 61, and Case C‑369/07 Commission v Greece [2009] ECR I‑5703, paragraph 112). | 51. The French Government submits, however, that success in the final examination of the ENSP course leads to the permanent appointment of the trainee public servant to the hospital public service and is not evidenced by a diploma or any other document. Accordingly, that training does not lead to a diploma within the meaning of the Directive. | 0 |
7,986 | 15. The Court has also pointed out that Member States retain their powers to organize their social security systems (see Poucet and Pistre , paragraph 6, and Case 238/82 Duphar v Netherlands [1984] ECR 523, paragraph 16). | 52
Conformément à l’article 4 dudit règlement, sauf dispositions contraires de celui-ci, la loi applicable à une telle obligation non contractuelle est celle du pays où le dommage est survenu, à savoir, dans les affaires au principal, celui où le dommage résultant directement de l’accident est subi (voir, en ce sens, arrêt Lazar, C‑350/14, EU:C:2015:802, point 24). Selon l’article 15, sous a) et b), du règlement Rome II, cette loi déterminera les conditions et l’étendue de la responsabilité ainsi que les causes de partage de cette responsabilité. | 0 |
7,987 | 64
It must be recalled that the Member States must employ means which, whilst enabling them effectively to attain the objective pursued by their domestic laws, are the least detrimental to the objectives and the principles laid down by the relevant EU legislation (see, to that effect, judgments of 18 December 1997, Molenheide and Others, C‑286/94, C‑340/95, C‑401/95 and C‑47/96, EU:C:1997:623, paragraph 46, and of 22 October 2015, Impresa Edilux and SICEF, C‑425/14, EU:C:2015:721, paragraph 29 and the case-law cited). The case-law of the Court states in that regard that, when there is a choice between several appropriate measures, recourse must be had to the least onerous, and the disadvantages caused must not be disproportionate to the aims pursued (judgments of 12 July 2001, Jippes and Others, C‑189/01, EU:C:2001:420, paragraph 81, and of 9 March 2010, ERG and Others, C‑379/08 and C‑380/08, EU:C:2010:127, paragraph 86). | 17. The definition of eutrophication in Article 2(11) of Directive 91/271 must be interpreted in the light of that objective. | 0 |
7,988 | 26. As the Court has already stated, the purpose of the Directive is to lay down a number of rules on the holding, movement and monitoring of products subject to excise duty, in particular so as to ensure that chargeability of excise duties is identical in all the Member States (Case C-296/95 EMU Tabac and Others [1998] ECR I-1605, paragraph 22; Case C-325/99 van de Water [2001] ECR I-2729, paragraph 39; Case C-395/00 Cipriani [2002] ECR I-11877, paragraph 41; and Case C-5/05 Joustra [2006] ECR I-11075, paragraph 27). | 37. Moreover, the grounds of the order for reference show that conciliation, to the extent that it takes place on the basis of Article 84 of the LPL, is strictly supervised by a court required to approve it. | 0 |
7,989 | 51. Freedom to pursue an occupation is one of the general principles of Community law (Case C-177/90 Kühn [1992] ECR I-35, paragraph 16; Case C-280/93 Germany v Council [1994] ECR I‑4973, paragraph 78; and SAM Schiffahrt and Stapf , paragraph 72). The same is true of freedom to conduct a business, which coincides with freedom to pursue an occupation (Joined Cases C-143/88 and C-92/89 Zuckerfabrik Süderdithmarschen and Zuckerfabrik Soest [1991] ECR I‑415, paragraphs 72 to 77). | 294. In the exercise of that latter power it is necessary for the Community to attach special importance to the fact that, in accordance with Article 24 of the Charter of the United Nations, the adoption by the Security Council of resolutions under Chapter VII of the Charter constitutes the exercise of the primary responsibility with which that international body is invested for the maintenance of peace and security at the global level, a responsibility which, under Chapter VII, includes the power to determine what and who poses a threat to international peace and security and to take the measures necessary to maintain or restore them. | 0 |
7,990 | 41. It is apparent from those considerations that when interpreting Article 24 of the Customs Code, the courts of the Member States may have recourse both to the Chapter Notes and to the list rules, provided that that does not result in an alteration of that article (see HEKO Industrieerzeugnisse , paragraph 23). | 25. That provision contains a derogation from the rule of treatment of bodies governed by public law as non-taxable persons in respect of the activities or transactions engaged in by them as public authorities where such treatment would lead to significant distortions of competition ( Comune di Carpaneto Piacentino and Others , paragraph 22). | 0 |
7,991 | 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. | 41 The analysis, regarding full-time training, contained in the judgment in Carbonari and reviewed in paragraphs 33 to 39 of this judgment is entirely applicable to part-time training in specialised medicine. | 0 |
7,992 | 20 Only such an interpretation is capable of ensuring the uniform application of the Brussels Convention, which is intended in particular to lay down common rules on jurisdiction for the courts of the Contracting States and to strengthen the legal protection of persons established in the Community by enabling the claimant to identify easily the court in which he may sue and the defendant reasonably to foresee in which court he may be sued (see Case C-295/95 Farrell [1997] ECR I-1683, paragraph 13, and Case C-256/00 Besix [2002] ECR I-1737, paragraphs 25 and 26). | 45. Par ailleurs, ainsi que la Commission l’a fait valoir, la seule supervision de l’entité publique au moment où celle-ci prend le contrôle d’une entreprise espagnole opérant dans le secteur de l’énergie ou acquiert une participation significative dans cette dernière ne permet pas d’assurer que, une fois les droits de vote afférents aux actions détenues par cette entité reconnus, celle-ci va les utiliser d’une manière appropriée garantissant la sécurité de l’approvisionnement énergétique. | 0 |
7,993 | 25. The Court has established that it follows from that provision, and from Articles 2 and 250(1) of Directive 2006/112 and from Article 4(3) TEU that every Member State is under an obligation to take all legislative and administrative measures appropriate for ensuring collection of all the VAT due on its territory and for preventing evasion (see, to that effect, judgments in Commission v Italy , C‑132/06, EU:C:2008:412, paragraphs 37 and 46, and Åkerberg Fransson , C‑617/10, EU:C:2013:105, paragraph 25). | 46. It should be pointed out in that context that the prevention of tax evasion is an objective recognised and encouraged by the Sixth Directive (see Case C-255/02 Halifax and Others [2006] I-1609, paragraph 71, and Case C-162/07 Ampliscientifica and Amplifin [2008] ECR I-0000, paragraph 29). Thus, Article 22(8) of the Sixth Directive calls on Member States to impose, where appropriate, additional obligations to prevent tax evasion. | 1 |
7,994 | 123. With regard to judicial review of the conditions referred to in the previous paragraph, the Community legislature must be allowed a broad discretion in an area such as that involved in the present case, which entails political, economic and social choices on its part, and in which it is called upon to undertake complex assessments. Consequently, the legality of a measure adopted in that sphere can be affected only if the measure is manifestly inappropriate having regard to the objective which the competent institution is seeking to pursue (see, to that effect, Case C-84/94 United Kingdom v Council [1996] ECR I-5755, paragraph 58; Case C-233/94 Germany v Parliament and Council [1997] ECR I-2405, paragraphs 55 and 56, and Case C-157/96 National Farmers' Union and Others [1998] ECR I-2211, paragraph 61). | 46. However, in Schmidberger an d Omega , the Court held that the exercise of the fundamental rights at issue, that is, freedom of expression and freedom of assembly and respect for human dignity, respectively, does not fall outside the scope of the provisions of the Treaty and considered that such exercise must be reconciled with the requirements relating to rights protected under the Treaty and in accordance with the principle of proportionality (see, to that effect, Schmidberger , paragraph 77, and Omega , paragraph 36). | 0 |
7,995 | 45. Article 3(1) and (10) of Directive 96/71 seeks, therefore, to ensure that the rules of the host Member State for minimum protection as regards the terms and conditions of employment relating to the matters mentioned in Article 3(1) thereof and, as the case may be, those specified by the Member States in accordance with Article 3(10) thereof will be applied to posted workers while they work on a temporary basis in the territory of that host Member State (see, to that effect, the judgment in Laval un Partneri , C‑341/05, EU:C:2007:809, paragraph 76). | 52
By contrast, according to the settled case-law of the Court, the unlawful conduct of a subsidiary may be attributed to the parent company in particular where, although having a separate legal personality, that subsidiary does not determine independently its own conduct on the market, but essentially carries out the instructions given to it by the parent company, having regard especially to the economic, organisational and legal links between those two legal entities (see, to that effect, judgments of 14 July 1972, Imperial Chemical Industries v Commission, 48/69, EU:C:1972:70, paragraphs 131 to 133; of 25 October 1983, AEG-Telefunken v Commission, 107/82, EU:C:1983:293, paragraphs 49 to 53; of 11 July 2013, Team Relocations and Others v Commission, C‑444/11 P, not published, EU:C:2013:464, paragraph 157; and of 17 September 2015, Total v Commission, C‑597/13 P, EU:C:2015:613, paragraph 35). | 0 |
7,996 | 34. In that regard, firstly it should be noted that aid to shipbuilding which is covered by the scope of Directive 90/684 does indeed affect trade between Member States within the meaning of Article 92(1) of the Treaty. Directive 90/684 was adopted on the basis of Article 92(3)(e) of the Treaty, pursuant to which categories of aid specified by decision of the Council may be considered compatible with the common market. Where aid is covered by derogating rules adopted under that provision, the aid is, as a matter of principle, at the outset incompatible with the common market and is considered to be compatible with the common market only on condition that it complies with the criteria for derogation contained in the decision approving those rules (Joined Cases C‑356/90 and C‑180/91 Belgium v Commission [1993] ECR I‑2323, paragraphs 30 and 33; Case C‑400/92 Germany v Commission [1994] ECR I‑4701, paragraph 15; and Case C‑36/00 Spain v Commission [2002] ECR I‑3243, paragraph 47). | 23. S’agissant de la libre prestation des services, il convient de constater que la LIS, même si l’interprétation de celle-ci défendue par le Royaume d’Espagne était retenue, soumet à un régime fiscal différent les dépenses afférentes à des activités de R & D‑IT réalisées par des sous-traitants selon qu’elles sont exécutées en Espagne ou à l’étranger. Une telle législation instaure donc une différence de traitement fondée sur le lieu d’exécution de la prestation de services et constitue une restriction au sens de l’article 49 CE (voir, en ce sens, arrêts du 28 octobre 1999, Vestergaard, C‑55/98, Rec. p. I‑7641, point 21, ainsi que Laboratoires Fournier, précité, points 15 et 16). | 0 |
7,997 | 17 That right would be compromised if, pending delivery of a judgment of the Court, which alone has jurisdiction to declare that a Community regulation is invalid (see judgment in Case 314/85 Foto-Frost v Hauptzollamt Luebeck-Ost [1987] ECR 4199, at paragraph 20), individuals were not in a position, where certain conditions are satisfied, to obtain a decision granting suspension of enforcement which would make it possible for the effects of the disputed regulation to be rendered for the time being inoperative as regards them. | 20 THE ANSWER TO THE FIRST QUESTION MUST THEREFORE BE THAT THE NATIONAL COURTS HAVE NO JURISDICTION THEMSELVES TO DECLARE THAT ACTS OF COMMUNITY INSTITUTIONS ARE INVALID . THE SECOND QUESTION | 1 |
7,998 | 40. Such a ground may, by contrast, be brought before the court or tribunal responsible for enforcement in the Member State in which enforcement is sought. In accordance with settled case-law, once that judgment is incorporated into the legal order of the Member State in which enforcement is sought, national legislation of that Member State relating to enforcement applies in the same way as to judgments delivered by national courts (see Case 148/84 Deutsche Genossenschaftsbank [1985] ECR 1981, paragraph 18; Case 119/84 Capelloni and Aquilini [1985] ECR 3147, paragraph 16; and Hoffmann , paragraph 27). | 40 With regard to the discrimination at issue in the main proceedings, it is objectively linked to the setting of pensionable ages which differ for women and men in so far as it ensues directly from the fact that those pensionable ages are set at 55 for women and at 60 for men. The rule applicable to both men and women is that they may rely on their right to early retirement no more than five years before the date on which they reach the age at which they become entitled to a retirement pension and that they are entitled to credit for retirement contributions in respect of the period between their entry into retirement and the date on which they reach that age. | 0 |
7,999 | 56. Toutefois, selon une jurisprudence constante de la Cour, le Tribunal est seul compétent, d’une part, pour constater les faits, sauf dans le cas où une inexactitude matérielle de ses constatations résulterait des pièces du dossier qui lui ont été soumises, et, d’autre part, pour apprécier ces faits. L’appréciation des faits ne constitue donc pas, sous réserve du cas de la dénaturation des éléments de preuve qui lui ont été soumis, une question de droit soumise, comme telle, au contrôle de la Cour (voir, notamment, arrêts Versalis/Commission, C‑511/11 P, EU:C:2013:386, point 66, ainsi que Telefónica et Telefónica de España/Commission, C‑295/12 P, EU:C:2014:2062, point 84). | 16 Consequently, in order to be treated, by way of derogation from the primary criterion of the main place of business, as the place where a taxable person provides services, an establishment must possess a sufficient degree of permanence and a structure adequate, in terms of human and technical resources, to supply the services in question on an independent basis. | 0 |
Subsets and Splits
No community queries yet
The top public SQL queries from the community will appear here once available.