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8,300 | 72. In the context of consideration of the likelihood of confusion, assessment of the similarity between two marks means more than taking just one component of a composite trade mark and comparing it with another mark. On the contrary, the comparison must be made by examining each of the marks in question as a whole, which does not mean that the overall impression conveyed to the relevant public by a composite trade mark may not, in certain circumstances, be dominated by one or more of its components (see Medion , paragraph 29, and OHIM v Shaker , paragraph 41). Nevertheless, it is only if all the other components of the mark are negligible that the assessment of the similarity can be carried out solely on the basis of the dominant element (see OHIM v Shaker , paragraph 42). | 76. Par ailleurs, en vertu du principe de coopération loyale, tel qu’énoncé à l’article 4, paragraphe 3, TUE, les États membres doivent adopter toute mesure visant à assurer la mise en œuvre et le respect du droit de l’Union (voir, en ce sens, arrêt Commission/France, C‑265/95, EU:C:1997:595, point 56). | 0 |
8,301 | 126. Indeed, to allow a party to put forward for the first time before the Court of Justice a plea in law which it has not raised before the Court of First Instance would be to authorise it to bring before the Court of Justice, whose jurisdiction in appeals is limited, a case of wider ambit than that which came before the Court of First Instance. In an appeal, the jurisdiction of the Court of Justice is thus confined to a review of the findings of law on the pleas argued before the Court of First Instance (see Case C-136/92 P Commission v Brazzelli Lualdi and Others [1994] ECR I-1981, paragraph 59; Case C-266/97 P VBA v VGB and Others [2000] ECR I-2135, paragraph 79; Joined Cases C-456/01 P and C‑457/01 P Henkel v OHIM [2004] ECR I-5089, paragraph 50; and JCB Service v Commission , paragraph 114). | 92. Par la suite, la Cour, dans le cadre d’une affaire concernant une décision de la Commission constatant l’existence d’un abus de position dominante, mais n’infligeant pas d’amende, a jugé que le non-respect, par le Tribunal, d’un délai de jugement raisonnable peut donner lieu à une demande en indemnité (arrêt Der Grüne Punkt – Duales System Deutschland/Commission, précité, point 195). | 0 |
8,302 | 30. That being so, it is settled case-law that, if questions have been improperly formulated or if they go beyond the scope of the powers conferred on the Court by Article 267 TFEU, the Court is free to extract from all the information provided by the referring court and, in particular, from the statement of grounds in the order for reference the elements of EU law which, having regard to the subject-matter of the dispute, require interpretation (see, inter alia, Case C‑384/08 Attanasio Group [2010] ECR I‑2055, paragraph 18 and the case-law cited). To that end, the Court may have to reformulate the questions referred to it (see, inter alia, Attanasio Group , paragraph 19; Case C‑243/09 Fuß [2010] ECR I‑9849, paragraph 39 and the case-law cited; and Case C‑249/11 Byankov [2012] ECR, paragraph 57 and the case-law cited). | 13. 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 que 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 6 mars 2008, Commission/Luxembourg, C‑340/07, point 6). | 0 |
8,303 | Il convient de rappeler, en premier lieu, que l’obligation de motiver les arrêts, qui incombe au Tribunal en vertu de l’article 36 du statut de la Cour de justice de l’Union européenne, applicable au Tribunal en vertu de l’article 53, premier alinéa, du même statut, et de l’article 81 du règlement de procédure du Tribunal, dans sa version en vigueur à la date de l’arrêt attaqué, lui impose de faire apparaître de façon claire et non équivoque son raisonnement, de manière à permettre aux intéressés de connaître les justifications de la décision prise et à la Cour d’exercer son contrôle juridictionnel (voir, notamment, arrêts du 26 septembre 2013, Alliance One International/Commission, C‑679/11 P, non publié, EU:C:2013:606, point 98 ; du 28 janvier 2016, Quimitécnica.com et de Mello/Commission, C‑415/14 P, non publié, EU:C:2016:58, point 56, ainsi que du 26 janvier 2017, Aloys F. Dornbracht/Commission, C‑604/13 P, EU:C:2017:45, point 84). | 31
It must be found that it is not apparent from that provision that the concept of ‘second-hand goods’, within the meaning thereof, excludes movable tangible property that is suitable for further use as it is or after repair, coming from other property in which it was incorporated as a component. The fact that used property which forms part of other property is separated from the latter does not call into question the characterisation of the property removed as ‘second-hand goods’, to the extent that it may be reused ‘as it is or after repair’. | 0 |
8,304 | 29. It is apparent from the Court’s settled case-law that the tax treatment of dividends may fall within Article 49 TFEU on freedom of establishment and Article 63 TFEU on the free movement of capital (judgments in Haribo Lakritzen Hans Riegel and Österreichische Salinen , C‑436/08 and C‑437/08, EU:C:2011:61, paragraph 33; Accor , C‑310/09, EU:C:2011:581, paragraph 30; and Test Claimants in the FII Group Litigation , C‑35/11, EU:C:2012:707, paragraph 89). | 27. Thus, a Member State can assign to the national legislature the tasks incumbent on national regulatory authorities under the Framework Directive and Directive 2002/22 only if the legislative body, in the exercise of those tasks, meets the organisational and operational requirements to which those directives subject those authorities. | 0 |
8,305 | 14 In the second place, as to the existence of exclusive rights, it should be stated first that with regard to the interpretation of Article 86 of the Treaty the Court has consistently held that an undertaking having a statutory monopoly over a substantial part of the common market may be regarded as having a dominant position within the meaning of Article 86 of the Treaty (see the judgments in Case C-41/90 Hoefner and Elser v Macrotron [1991] ECR I-1979, paragraph 28; Case C-260/89 ERT v DEP [1991] ECR I-2925, paragraph 31). | 80. Toutefois, ce même point 3.2.1 précise sans équivoque que «[l]es coûts admissibles doivent être strictement limités aux coûts d’investissement supplémentaires nécessaires pour atteindre les objectifs de protection de l’environnement» et la phrase citée au point précédent n’a qu’un caractère illustratif. | 0 |
8,306 | 74 That requirement cannot, however, go so far as to make it necessary that the national provisions mentioned in the reasoned opinion and in the application should always be completely identical. Where a change in the legislation occurred between those two procedural stages, it is sufficient that the system established by the legislation contested in the pre-litigation procedure has, on the whole, been maintained by the new measures which were adopted by the Member State after the issue of the reasoned opinion and have been challenged in the application (judgments in Case 45/64 Commission v Italy [1965] ECR 857, Case C-42/89 Commission v Belgium [1990] ECR I-2821, and Case C-105/91 Commission v Greece, cited above, paragraph 13). | 44. Or, l’article 6, paragraphe 1, de la convention européenne de sauvegarde des droits de l’homme et des libertés fondamentales, signée à Rome le 4 novembre 1950, n’impose pas une obligation absolue de tenir une audience publique et n’exige pas nécessairement la tenue d’une audience dans toutes les procédures (voir Cour EDH, arrêt Jussila c. Finlande, du 23 novembre 2006, § 41). De même, ni l’article 47, deuxième alinéa, de la Charte ni aucune autre disposition de celle-ci n’imposent une telle obligation. | 0 |
8,307 | 129
As regards the argument of that Member State concerning Regulations No 44/2001 and No 805/2004, the Court has already held that those acts relate to the recognition and enforcement of authentic instruments which are registered and enforceable in a Member State, and do not therefore affect the interpretation of the first paragraph of Article 51 TFEU (see, to that effect, judgment of 24 May 2011, Commission v Belgium, C‑47/08, EU:C:2011:334, paragraph 120). The same is true as regards Regulation (EU) No 1215/2012 of the European Parliament and of the Council of 12 December 2012 on jurisdiction and the recognition and enforcement of judgments in civil and commercial matters (OJ 2012 L 351, p. 1) which replaced Regulation No 44/2001. | 24. Il découle de cette disposition que le Tribunal est appelé à apprécier la légalité des décisions des chambres de recours de l’OHMI en contrôlant l’application du droit de l’Union effectuée par celles-ci eu égard, notamment, aux éléments de fait qui ont été soumis auxdites chambres (voir, notamment, arrêts du 13 mars 2007, OHMI/Kaul, C‑29/05 P, Rec. p. I‑2213, point 54, et du 18 décembre 2008, Les Éditions Albert René/OHMI, C‑16/06 P, Rec. p. I‑10053, point 38). | 0 |
8,308 | 29. That consideration is particularly important in the field of education in view of the aims pursued by Article 6(e) TFEU and the second indent of Article 165(2) TFEU, namely, inter alia, encouraging mobility of students and teachers (see D’Hoop , paragraph 32; Case C-147/03 Commission v Austria [2005] ECR I-5969, paragraph 44; and Morgan and Bucher , paragraph 27). | 83. In those circumstances, the financial consequences which could follow for the Republic of Latvia cannot be determined on the sole basis of the interpretation of EU law given by the Court in the present case (see, by analogy, judgment in RWE Vertrieb , C‑92/11, EU:C:2013:180, paragraph 61 and the case-law cited). | 0 |
8,309 | 25. It must be recalled that, according to settled case-law, the letter of formal notice sent by the Commission to a Member State and the reasoned opinion issued by the Commission delimit the subject-matter of the dispute, so that it cannot thereafter be extended. The opportunity for the State concerned to submit its observations, even if it chooses not to avail itself thereof, constitutes an essential guarantee intended by the EC Treaty, adherence to which is an essential formal requirement of the procedure for finding that a Member State has failed to fulfil its obligations. Consequently, the reasoned opinion and the proceedings brought by the Commission must be based on the same complaints as those set out in the letter of formal notice initiating the pre-litigation procedure (see, in particular, Case C‑191/95 Commission v Germany [1998] ECR I-5449, paragraph 55, and Case C‑340/96 Commission v United Kingdom [1999] ECR I-2023, paragraph 36). | 22 QUE , DU FAIT DE CE MANQUE DE PRECISION , CES QUESTIONS NE SAURAIENT RECEVOIR UNE REPONSE UTILE ;
SUR LA SIXIEME QUESTION | 0 |
8,310 | 53
The same applies in cases in which, although the facts of the main proceedings are outside the direct scope of EU law, the provisions of EU law have been made applicable by national legislation, which, in dealing with situations confined in all respects within a single Member State, follows the same approach as that provided for by EU law (see, to that effect, judgments of 18 October 1990, Dzodzi, C‑297/88 and C‑197/89, EU:C:1990:360, paragraphs 36, 37 and 41; of 17 July 1997, Leur-Bloem, C‑28/95, EU:C:1997:369, paragraphs 27 and 32; and of 14 March 2013, Allianz Hungária Biztositó and Others, C‑32/11, EU:C:2013:160, paragraph 20). | 66 Even a small-scale project can have significant effects on the environment if it is in a location where the environmental factors set out in Article 3 of the Directive, such as fauna and flora, soil, water, climate or cultural heritage, are sensitive to the slightest alteration. | 0 |
8,311 | 43. The provisions of the Treaty on freedom of movement for persons are intended to facilitate the pursuit by EU nationals of occupational activities of all kinds throughout the European Union, and they preclude measures which might place those nationals at a disadvantage when they wish to pursue an economic activity in the territory of another Member State ( Commission v Denmark , paragraph 34; Commission v Portugal , paragraph 15; Commission v Sweden , paragraph 17, and Commission v Germany , paragraph 21). | 62 It follows that the various aspects of the procedural rules cannot be examined in isolation but must be placed in their general context. Moreover, such an examination may not be carried out subjectively by reference to circumstances of fact but must involve an objective comparison, in the abstract, of the procedural rules at issue. | 0 |
8,312 | 41. The Court has also held that the common tax rules laid down by Directive 90/434, which cover different tax advantages, apply without distinction to all mergers, divisions, transfers of assets or exchanges of shares irrespective of the reasons, whether financial, economic or simply fiscal, for those operations ( Leur-Bloem , paragraph 36, and Kofoed , paragraph 30). | 44. Il convient de rappeler que, selon une jurisprudence constante, le principe de sécurité juridique, qui a pour corollaire celui de la protection de la confiance légitime, exige qu’une législation entraînant des conséquences défavorables à l’égard des particuliers soit claire et précise et que son application soit prévisible pour les justiciables (voir, notamment, arrêt du 7 juin 2005, VEMW e.a., C‑17/03, Rec. p. I‑4983, point 80). Ainsi qu’il a été rappelé au point 33 du présent arrêt, un délai de prescription doit être fixé à l’avance pour remplir sa fonction d’assurer la sécurité juridique. | 0 |
8,313 | 97. The Court of Justice has no jurisdiction to establish the facts or, in principle, to examine the evidence which the Court of First Instance accepted in support of those facts. Provided that that evidence has been properly obtained and the general principles of law and the rules of procedure in relation to the burden of proof and the taking of evidence have been observed, it is for the Court of First Instance alone to assess the value which should be attached to the evidence produced before it. Save where the clear sense of the evidence has been distorted, that appraisal does not therefore constitute a point of law which is subject as such to review by the Court of Justice (see, inter alia, General Motors v Commission , paragraph 52, and Evonik Degussa v Commission and Council , paragraph 73). | 26. As to whether the principles of VAT neutrality and proportionality preclude such a requirement, it must be noted that Article 90(1) of the VAT Directive requires the Member States to reduce the taxable amount and, consequently, the amount of VAT payable by the taxable person whenever, after a transaction has been concluded, part or all of the consideration has not been received by the taxable person (see Case C‑330/95 Goldsmiths [1997] ECR I‑3801, paragraph 16). | 0 |
8,314 | 20. It should be noted that freedom of establishment entails, for companies or firms formed in accordance with the law of a Member State and having their registered office, central administration or principal place of business within the European Union, the right to exercise their activity in the Member State concerned through a subsidiary, a branch or an agency (judgment in Nordea Bank Danmark , C‑48/13, EU:C:2014:2087, paragraph 17 and the case-law cited). | 28. As discussed in the reply to the first two questions, an introduction is considered unlawful when goods, including those concealed in a vehicle without its driver’s knowledge, were not declared by that driver upon presentation to customs. | 0 |
8,315 | 102
In that regard, it is necessary to bear in mind the Court’s settled case‑law that restrictive measures resemble both measures of general application, in that they impose on a category of addressees determined in a general and abstract manner a prohibition on making available funds and economic resources to entities listed in their annexes, and also individual decisions affecting those entities (see, to that effect, judgments of 3 September 2008, Kadi and Al Barakaat International Foundation v Council and Commission, C‑402/05 P and C‑415/05 P, EU:C:2008:461, paragraphs 241 to 244, and of 23 April 2013, Gbagbo and Others v Council, C‑478/11 P to C-482/11 P, EU:C:2013:258, paragraph 56). | 242. In fact, while it is true that the contested regulation imposes restrictive measures on the persons and entities whose names appear in the exhaustive list that constitutes Annex I thereto, a list which is, moreover, regularly amended by the removal or addition of names, so that it is kept in line with the summary list, the fact remains that the persons to whom it is addressed are determined in a general and abstract manner. | 1 |
8,316 | 81
In this connection, it should also be borne in mind that whilst, as the Court has repeatedly stated, the Member States have a broad discretion when choosing the measures capable of achieving the aims of their social policy, the fact remains, however, that that discretion may not have the effect of undermining the rights granted to individuals by the Treaty provisions in which their fundamental freedoms are enshrined (see, to that effect, judgments of 11 January 2007, ITC , C‑208/05, EU:C:2007:16, paragraphs 39 and 40; of 18 January 2007, Confédération générale du travail and Others , C‑385/05, EU:C:2007:37, paragraphs 28 and 29; and of 13 December 2012, Caves Krier Frères , C‑379/11, EU:C:2012:798, paragraphs 51 and 52). | 2 ACCORDING TO THE DOCUMENTS IN THE CASE ARTICLE 13 OF LAW NO 308 OF 29 MAY 1982 , PUBLISHED IN THE GAZZETTA UFFICIALE DELLA REPUBBLICA ITALIANA NO 154 OF 7 JUNE 1982 , PROVIDES FOR AN APPROPRIATION OF LIT 6 000 MILLION , CONSISTING OF LIT 2 000 MILLION FOR 1982 AND LIT 4 000 MILLION FOR 1983 , FOR GRANTS IN AID OF UP TO 20% OF THE COST OF VEHICLES AND FIXED INSTALLATIONS FOR UNDERTAKINGS OPERATING PUBLIC TRANSPORT SERVICES ON BEHALF OF THE LOCAL AUTHORITIES IN CITIES WITH A POPULATION OF OVER 300 000 IF THOSE UNDERTAKINGS BUY BATTERY ELECTRIC OR BI-MODE VEHICLES FOR URBAN SERVICE MANUFACTURED IN ITALY .
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8,317 | 18. However, notwithstanding its wording and in the light of the overall scheme and objectives of the system of which Article 9(1)(c) of the regulation is part, the protection accorded to Community trade marks with a reputation cannot be less where a sign is used for identical goods and services than where a sign is used for non-similar goods or services (see, by way of analogy, Case C‑292/00 Davidoff [2003] ECR I‑389, paragraphs 24 and 25 with regard, in particular, to Article 5(2) of the directive). | 42. That argument cannot be accepted. | 0 |
8,318 | 25. In that regard, it must be recalled that, so far as concerns the period ending on 31 December 2003, the Member States were obliged, under Article 1(1) of Directive 92/81, to impose on ‘mineral oils’ within the meaning thereof a harmonised excise duty. From 1 January 2004, the Member States were thenceforth obliged, under Article 1 of Directive 2003/96, which repealed Directive 92/81, to tax ‘energy products’ within the meaning of Directive 2003/96, which is intended to impose, as stated in recitals 2 and 3 of its preamble, minimum levels of taxation at Community level for most of those energy products rather than for mineral oils alone (see, to that effect, Joined Cases C‑145/06 and C‑146/06 Fendt Italiana [2007] ECR I‑5869, paragraph 32). | 55
However, that chart was put forward by the Commission only as a piece of corroborating evidence. By requiring such evidence to contain all the information needed to show that prices were fixed at the AFICS meeting on 25 February 2004, the General Court failed to consider whether the evidence, viewed as a whole, could be mutually supporting, and failed to have regard to the case-law set out in paragraphs 50 to 52 of the present judgment (see, to that effect, judgment of 25 January 2007, Salzgitter Mannesmann v Commission, C‑411/04 P, EU:C:2007:54, paragraphs 44 to 48). | 0 |
8,319 | 23. Similarly, the Court has held that a Member State fails to fulfil its obligations under Articles 28 EC and 30 EC when, without valid justification, it encourages economic operators wishing to market in its territory construction products lawfully manufactured and/or marketed in another Member State to obtain national marks of conformity (see, to that effect, Commission v Belgium , paragraph 69) or when it refuses to recognise the equivalence of approval certificates issued by another Member State (see, to that effect, Case C-432/03 Commission v Portugal [2005] ECR I-9665, paragraphs 41, 49 and 52). | 43. It must also be stated that the fact, put forward by the Supreme Court of the United Kingdom, that the claimant has not been deterred, in practice, from asserting his or her claim is not in itself sufficient to establish that the proceedings are not, as far as that claimant is concerned, prohibitively expensive for the purpose (as set out above) of Directives 85/337 and 96/61. | 0 |
8,320 | 65. It must be added that a particularly restrictive interpretation of the derogations from that freedom is required by virtue of a person’s status as a citizen of the Union. As the Court has held, that status is destined to be the fundamental status of nationals of the Member States (see, in particular, Case C-184/99 Grzelczyk [2001] ECR I‑6193, paragraph 31, and Case C‑138/02 Collins [2004] ECR I-0000, paragraph 61). | 49. Since it does not apply to all economic operators, it cannot be considered to be a general measure of tax or economic policy. | 0 |
8,321 | 87. The fact remains, however, that the specific circumstances which may justify recourse to the concept of public policy may vary from one Member State to another and from one era to another. The competent national authorities must therefore be allowed a margin of discretion within the limits imposed by the Treaty (see Omega , paragraph 31 and the case-law cited). | 26 It follows that, once discrimination has been found to exist, and an employer takes steps to achieve equality for the future by reducing the advantages of the favoured class, achievement of equality cannot be made progressive on a basis that still maintains discrimination, even if only temporarily. | 0 |
8,322 | 17 As the Court held in Erpelding (above, paragraph 18), the structure and purpose of the rules indicate that they contain an exhaustive list of the situations in which reference quantities or individual quantities may be granted and that they set out precise rules as to how those quantities are to be determined. Even in the factual circumstances described by the national court in its question, none of the applicable Community provisions provides for the possibility of granting a reference quantity to producers whose period of non-marketing or conversion expired before 1 January 1983 and who did not deliver milk in 1981 or 1982. | 28. More specifically, a Member State may not charge tax on imported second-hand motor vehicles based on a value which is higher than the real value of the vehicle with the result that they are taxed more heavily than similar second-hand cars on the domestic market (see, to that effect, Commission v Denmark , paragraph 22). The taxable value imputed to the imported second-hand vehicle by the revenue authorities should faithfully reflect the value of a similar second-hand vehicle already registered on the domestic market (see, inter alia, Weigel , paragraph 71). | 0 |
8,323 | 23. The referring court questions the importance which the case-law of the Court attaches to the good faith of the taxable person in the context of the right to deduct VAT (see, inter alia, judgments in Optigen and Others , C‑354/03, C‑355/03 and C‑484/03, EU:C:2006:16; Kittel and Recolta Recycling , C‑439/04 and C‑440/04, EU:C:2006:446; Mahagében and Dávid , C‑80/11 and C‑142/11, EU:C:2012:373; Tóth , C‑324/11, EU:C:2012:549, and orders in Forvards V , C‑563/11, EU:C:2013:125, and in Jagiełło , C‑33/13, EU:C:2014:184). It takes the view that the good faith of the taxable person cannot give rise to a right to deduct VAT if the material conditions governing that right are not met. In particular, it is unsure whether the acquisition of goods can be classified as a supply of goods when the invoices relating to that transaction refer to a non-existent trader and it is impossible to determine the identity of the actual supplier of the goods at issue. A non-existent trader could not transfer the right to dispose of the goods as owner or receive payment. In those circumstances, the tax authorities would not have an enforceable tax claim, with the result that no tax would be due. | 44. It is true that, according to the line of authority devolving from Guimont , the Court’s answer to questions concerning fundamental freedoms of the European Union may, even in a purely internal situation, nevertheless be of use to the referring court, especially if its national law were to require it to allow a national to enjoy the same rights as those which a national of another Member State would derive from EU law in the same situation (see, inter alia, Case C‑393/08 Sbarigia [2010] ECR I‑6337, paragraph 23, and Susisalo and Others , paragraph 20 and the case-law cited). | 0 |
8,324 | 71. Furthermore, pursuant to Article 4(1) of the directive, the unfairness of a contractual term is to be assessed taking into account the nature of the goods or services for which the contract was concluded and by referring, at the time of conclusion of the contract, to all the circumstances attending the conclusion of it ( Pannon GSM , paragraph 39, and VB Pénzügyi Lízing , paragraph 42). It follows that, in that respect, the consequences of the term under the law applicable to the contract must also be taken into account, requiring consideration to be given to the national legal system ( Freiburger Kommunalbauten , précité, paragraph 21, and the order in Case C‑76/10 Pohotovosť [2010] ECR I-11557, paragraph 59). | 19 Having regard to the reasoning underlying that exception, its scope cannot be widened in such a way that a supplement must also be granted where the entitlement of the pensioner or orphan exists only by virtue of the application of the aggregation rules provided for by the regulation. In that situation, the application of Articles 77 and 78 does not deprive the persons concerned of the benefits granted under the laws of another Member State alone. | 0 |
8,325 | 55. The scope of the Community Court’s review must be limited in particular if, as in the present case, the Community institutions have to reconcile divergent interests and thus to select options within the context of the policy choices which are their own responsibility (see, to that effect, Case C‑17/98 Emesa Sugar , cited above, paragraph 53). | 29 The assumption underlying this approach is that the employer commits himself, albeit unilaterally, to pay his employees defined benefits or to grant them specific advantages and that the employees in turn expect the employer to pay them those benefits or provide them with those advantages. Anything that is not a consequence of that commitment and does not therefore come within the corresponding expectations of the employees falls outside the concept of pay. | 0 |
8,326 | 71 At paragraph 28 of that judgment the Court, after finding that the Commission was required to inquire into the negative effects which its Decision might have on the economy of the Member State concerned and on the undertakings concerned, did not conclude from that finding alone that all of the undertakings concerned were individually concerned within the meaning of the fourth paragraph of Article 173 of the Treaty. On the contrary, it considered that only those undertakings which had already entered into contracts which were due to be performed during the period of application of the contested Decision but which had been prevented from being performed, in part or at all, were individually concerned within the meaning of the fourth paragraph of Article 173 of the Treaty (see Piraiki-Patraiki and Others v Commission, paragraphs 28, 31 and 32). | 40. Therefore, it is not appropriate to limit the scope of Article 7(1)(b) of Regulation No 40/94 to trade marks for which registration is refused on the basis of Article 7(1)(d) thereof by reason of the fact that they are commonly used in business communications and, in particular, in advertising. | 0 |
8,327 | 68. According to settled case-law, the wording used in one language version of an EU provision cannot serve as the sole basis for the interpretation of that provision, or be made to override the other language versions in that regard. (see, in particular, Case C‑187/07 Endendijk [2008] ECR I‑2115, paragraph 23; Case C‑239/07 Sabatauskas and Others [2008] ECR I‑7523, paragraph 38; Joined Cases C‑230/09 and C‑231/09 Kurt and Thomas Etling and Others [2011] ECR I‑3097, paragraph 60). Moreover, the various language versions of a text of EU law must be given a uniform interpretation and hence, in the case of divergence between the language versions, the provision in question must be interpreted by reference to the purpose and general scheme of the rules of which it forms a part (see, to that effect, Endendijk , at paragraph 24; Case C‑340/08 M and Others [2010] ECR I‑3913, paragraph 44; Kurt and Thomas Etling , paragraph 60). | 50. Under recital 21 in the preamble thereto, the Regulation is based on the idea that the recognition and enforcement of judgments given in a Member State must be based on the principle of mutual trust and the grounds for non-recognition must be kept to the minimum required. | 0 |
8,328 | 28. The Spanish Government’s argument that its interpretation of Article 19 of the Sixth Directive enables balance in terms of competition, and hence the principle that VAT should be neutral, to be observed must be rejected. The Member States are required to apply the Sixth Directive even if they consider it to be less than perfect. As indicated in Case C-388/98 Commission v Netherlands [2001] ECR I-8265, paragraphs 55 and 56, even if the interpretation put forward by certain Member States better served certain aims of the Sixth Directive, such as fiscal neutrality, the Member States may not disregard the provisions expressly laid down in that directive by introducing, in this case, limitations of the right to deduct other than those laid down in Articles 17 and 19 of that directive. | 3 THE COMMISSION CLAIMS THAT THIS PLEA IS INADMISSIBLE BECAUSE IRRELEVANT . | 0 |
8,329 | 33. It is necessary to recall at the outset that, according to settled case-law, while direct taxation falls within the competence of the Member States, the latter must none the less exercise that competence in a manner consistent with European Union law (Case C‑334/02 Commission v France [2004] ECR I-2229, paragraph 21; Case C‑155/09 Commission v Greece [2011] ECR I-0000, paragraph 39; and Case C‑10/10 Commission v Austria [2011] ECR I-0000, paragraph 23). | 55. It must be stated that Burda is liable to corporation tax when it distributes profits, but the holders of the shares are Burda International and RCS. | 0 |
8,330 | 47. Furthermore, since Article 36 of the Treaty provides for an exception, to be interpreted strictly, to the rule of free movement of goods within the Community, it is for the national authorities which invoke it to show in each case, in the light of national nutritional habits and in the light of the results of international scientific research, that their rules are necessary to give effective protection to the interests referred to in that provision and, in particular, that the marketing of the products in question poses a real risk for public health (see Commission v Denmark , paragraph 46; and Commission v France , paragraph 53). | 21 In that judgment, the Court stated (at paragraphs 15 and 17) that the place of the event giving rise to the damage no less than the place where the damage occurred could constitute a significant connecting factor from the point of view of jurisdiction, since each of them could, depending on the circumstances, be particularly helpful in relation to the evidence and the conduct of the proceedings. | 0 |
8,331 | 87. On the other hand, the finding made by the Court in paragraph 79 of the judgment in PreussenElektra (EU:C:2001:160) — to the effect that the nature of electricity is such that, once it has been allowed into the transmission or distribution system, it is difficult to determine its origin and in particular the source of energy from which it was produced — remains valid. | 61 Consequently, the answer to the first question must be that the first paragraph of Article 95 of the Treaty allows a Member State to apply to used vehicles imported from another Member State a system of taxation under which the taxable value is determined by reference to the customs value as defined by the Customs Code and implementing regulation, but precludes the taxable value from varying according to the marketing stage where this may result, at least in certain cases, in the amount of the tax on an imported used car exceeding the amount of the residual tax incorporated in the value of a similar used car already registered in the national territory.
Question 2 | 0 |
8,332 | 44 Also, the Court indicated in paragraph 65 of Defrenne II that the application of Article 119 was to have been fully secured by the original Member States, including the Federal Republic of Germany, as from 1 January 1962, the beginning of the second stage of the transitional period. It is also clear from paragraph 68 of the same judgment that, even in the areas in which Article 119 has no direct effect, its implementation may if need be derive from a combination of Community and national measures. | 149
In that regard, it is clear, as the Court stated in the context of the implementation of the embargo against the Federal Republic of Yugoslavia (Serbia and Montenegro), that restrictive measures, by definition, have consequences which affect rights to property and the freedom to pursue a trade or business, thereby causing harm to persons who are in no way responsible for the situation which led to the adoption of the sanctions (see, to that effect, judgment of 30 July 1996, Bosphorus, C‑84/95, EU:C:1996:312, paragraph 22). That is a fortiori the case with respect to the consequences of targeted restrictive measures on the entities subject to those measures. | 0 |
8,333 | 37. À cet égard, il appartient aux autorités nationales compétentes de démontrer, d’une part, que leur mesure est nécessaire pour réaliser un ou plusieurs objectifs mentionnés à l’article 30 CE ou des exigences impératives et, d’autre part, que ladite mesure est conforme au principe de proportionnalité (voir, en ce sens, arrêts précités ATRAL, point 67; Commission/Finlande, point 39, et Commission/Pays-Bas, point 76). | 90. Il s’ensuit qu’une demande visant à obtenir réparation du préjudice causé par le non-respect, par le Tribunal, d’un délai de jugement raisonnable ne peut être soumise directement à la Cour dans le cadre d’un pourvoi, mais doit être introduite devant le Tribunal lui-même. | 0 |
8,334 | 37. In the case of legislation from whose purpose it cannot be determined whether it falls predominantly within the scope of Article 49 TFEU or Article 63 TFEU, the Court has already held that, in so far as the national legislation relates to dividends which originate in a Member State, account should be taken of the facts of the case in point in order to determine whether the situation to which the dispute in the main proceedings relates falls within the scope of Article 49 TFEU or of Article 63 TFEU (see, to this effect, judgments in Test Claimants in the FII Group Litigation , EU:C:2012:707, paragraphs 93 and 94 and the case-law cited; Beker , C‑168/11, EU:C:2013:117, paragraphs 27 and 28; and Bouanich , C‑375/12, EU:C:2014:138, paragraph 30). | 34. It is clear from this that unless it is strictly necessary at the time when the care is provided, the supply of drugs and other goods cannot benefit from the exemption laid down in Article 13A(1)(c) of the Sixth Directive. | 0 |
8,335 | 28 By contrast, the second stage of the selection board' s proceedings involves tasks that are primarily comparative in character and is accordingly covered by the secrecy inherent in those proceedings (see the judgments cited above in Case 44/71 Marcato v Commission, paragraph 20; Case 37/72 Marcato v Commission, paragraph 19, and Costacurta v Commission, paragraph 11). | 61. It follows from all of the above that activities such as those involved in the main proceedings, relating to data from documents which are in the public domain under national legislation, may be classified as ‘journalistic activities’ if their object is the disclosure to the public of information, opinions or ideas, irrespective of the medium which is used to transmit them. They are not limited to media undertakings and may be undertaken for profit-making purposes. | 0 |
8,336 | 39. According to the general principles on which the Community is based and which govern relations between it and the Member States, it is for the latter, under Article 5 of the EC Treaty (now Article 10 EC), to ensure that Community rules are implemented within their territories. In so far as Community law, including its general principles, does not include common rules to that effect then, when the national authorities implement Community rules, they are to act in accordance with the procedural and substantive rules of their own national law (see, in particular, Case C-285/93 Dominikanerinnen-Kloster Altenhohenau [1995] ECR I-4069, paragraph 26, and Case C-292/97 Karlsson and Others [2000] ECR I-2737, paragraph 27). | 46. De telles facilités de paiement constituent une aide d’État au sens de l’article 107, paragraphe 1, TFUE si, compte tenu de l’importance de l’avantage économique ainsi octroyé, l’entreprise bénéficiaire n’aurait manifestement pas obtenu des facilités comparables d’un créancier privé se trouvant dans une situation la plus proche possible de celle du créancier public et cherchant à obtenir le paiement des sommes qui lui sont dues par un débiteur connaissant des difficultés financières (arrêts précités Espagne/Commission, point 46; DM Transport, point 30; Commission/EDF, point 79, et Frucona Košice/Commission, point 72). | 0 |
8,337 | 13 It should be borne in mind that the nationals of Member States of the Community have the right to enter the territory of the other Member States in the exercise of the various freedoms recognized by the Treaty and in particular the freedom to provide services which, according to settled case-law, is enjoyed both by providers and by recipients of services (see the judgments in Case 186/87 Cowan v Trésor Public [1989] ECR 195 and in Case C-68/89 Commission v Netherlands [1991] ECR I-2637, paragraph 10). | 49. At paragraph 48 of the judgment in Simap the Court held that the characteristic features of working time are present in the case of time spent on call by doctors in primary care teams in Valencia (Spain) where their presence at the health centre is required. The Court found, in the case which resulted in that judgment, that it was not disputed that during periods of duty on call under those rules, the first two conditions set out in the definition of the concept of working time were fulfilled and, further, that, even if the activity actually performed varied according to the circumstances, the fact that such doctors were obliged to be present and available at the workplace with a view to providing their professional services had to be regarded as coming within the ambit of the performance of their duties. | 0 |
8,338 | 23. In particular, the obligation to refer imposed by the third paragraph of Article 234 EC is based on cooperation, established with a view to ensuring the proper application and uniform interpretation of Community law in all the Member States, between national courts, in their capacity as courts responsible for the application of Community law, and the Court of Justice. That obligation is intended in particular to prevent a body of national case-law that is not in accordance with the rules of Community law from coming into existence in any Member State (see Case C-337/95 Parfums Christian Dior [1997] ECR I‑6013, paragraph 25; Case C-393/98 Gomes Valente [2001] ECR I‑1327, paragraph 17; Case C-99/00 Lyckeskog [2002] ECR I‑4839, paragraph 14; and Case C-495/03 Intermodal Transports [2005] ECR I‑8151, paragraphs 29 and 38). | 69 IN ADDITION, THE ITALIAN REGULATIONS IMPEDED, INDIRECTLY BUT FUNDAMENTALLY, THE BUYER'S FREEDOM TO CHOOSE HIS SUPPLIER AND VICE VERSA . | 0 |
8,339 | 36. In that regard, it should be noted that, in so far as the articles at issue in the main proceedings were subject to additional marking only as a supplement to a hallmark affixed by an independent assay office authorised by the Member State of exportation, in this case the Republic of Poland, that hallmark functions as a guarantee (see, to that effect, Houtwipper , paragraph 19). | 14 In so far as those three conditions must be satisfied cumulatively, the fact that one of them has not been satisfied is a sufficient basis on which to dismiss an action for damages. | 0 |
8,340 | 78
The necessary coherence of the system of judicial protection requires, in accordance with settled case-law, that when the validity of acts of the European Union institutions is raised before a national court or tribunal, the power to declare such acts invalid should be reserved to the Court under Article 267 TFEU (see, to that effect, judgments of 22 October 1987, Foto-Frost, 314/85, EU:C:1987:452, paragraph 17, and of 6 October 2015, Schrems, C‑362/14, EU:C:2015:650, paragraph 62). The same conclusion is imperative with respect to decisions in the field of the CFSP where the Treaties confer on the Court jurisdiction to review their legality. | 20
In that regard, it should be recalled that, in accordance with the Court’s settled case-law, in interpreting a provision of EU law, it is necessary to consider not only its wording but also the context in which it occurs and the objectives pursued by the rules of which it is part (see, inter alia, judgment of 6 July 2017, Air Berlin, C‑290/16, EU:C:2017:523, paragraph 22 and the case-law cited) and, in the circumstances of this case, the history of that legislation (judgment of 1 July 2015, Bund für Umwelt und Naturschutz Deutschland, C‑461/13, EU:C:2015:433, paragraph 30). | 0 |
8,341 | 35
That case-law relating to the principle that trade mark rights may be exhausted, based on Article 36 TFEU, is intended, like Article 7(1) of Directive 2008/95, to reconcile the fundamental interest in protecting trade mark rights, on the one hand, with the fundamental interest in the free movement of goods within the internal market, on the other (see, to that effect, judgment of 11 July 1996, Bristol-Myers Squibb and Others, C‑427/93, C‑429/93 and C‑436/93, EU:C:1996:282, paragraph 40). | 52 THE CONCEPT OF TECHNOLOGICAL NEED MUST BE ASSESSED IN THE LIGHT OF THE RAW MATERIALS UTILIZED AND BEARING IN MIND THE ASSESSMENT MADE BY THE AUTHORITIES OF THE MEMBER STATE WHERE THE PRODUCT WAS LAWFULLY MANUFACTURED AND MARKETED . ACCOUNT MUST ALSO BE TAKEN OF THE FINDINGS OF INTERNATIONAL SCIENTIFIC RESEARCH AND IN PARTICULAR THE WORK OF THE COMMUNITY' S SCIENTIFIC COMMITTEE FOR FOOD, THE CODEX ALIMENTARIUS COMMITTEE OF THE FAO AND THE WORLD HEALTH ORGANIZATION . | 0 |
8,342 | 31. The effective monitoring of the activities of investment firms, through supervision within a Member State and the exchanging of information by the competent authorities of several Member States, as briefly described in the preceding paragraphs, requires that both the firms monitored and the competent authorities can be sure that the confidential information provided will, in principle, remain confidential (see by analogy, judgment in Hillenius , 110/84, EU:C:1985:495, paragraph 27). | 37 It is true that in Rygaard the Court held that the situation in which an undertaking transfers to another undertaking one of its building works with a view to the completion of that work, confining itself to providing the latter undertaking with certain workers and equipment to carry out the work in progress, is outside the scope of the Directive. However, that situation differs from the present case in that complete works projects were subcontracted to AMS. Furthermore, at paragraph 21 of the judgment in Rygaard, cited above, the Court added that a transfer of building works with a view to the completion of that work could come within the terms of the Directive if it included the transfer of a body of assets enabling the activities or certain activities of the transferor undertaking to be carried on in a stable way. So, the fact that ACC only subcontracted to AMS the performance of certain driveage work would not be sufficient to preclude application of the Directive if it were established that in that transaction AMS had acquired from ACC a body of assets which would enable it to carry out driveage work on a permanent basis at the Prince of Wales Collieries. | 0 |
8,343 | 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). | 28. To those ends, Article 3(1) of the First Directive, as amplified and supplemented by the Second and Third Directives, requires the Member States to ensure that civil liability in respect of the use of motor vehicles normally based in their territory is covered by insurance, and specifies, inter alia, the types of damage and the third parties who have been victims of an accident to be covered by that insurance (see, to that effect, Case C‑348/98 Mendes Ferreira and Delgado Correia Ferreira [2000] ECR I‑6711, paragraphs 25 to 27, and Case C‑484/09 Carvalho Ferreira Santos [2011] ECR I‑0000, paragraphs 25 to 27). | 0 |
8,344 | 67
It follows from the case-law of the Court of Justice, however, that the taking into account, by virtue of the principle of equal treatment, of differences between the undertakings that have participated in a single cartel (in particular with regard to the geographic scope of their respective involvement) for the purpose of assessing the gravity of an infringement need not necessarily occur when the multipliers for the ‘gravity of the infringement’ and for the ‘additional amount’ are set but may occur at another stage in the setting of the fine, such as when the basic amount of the fine is adjusted in the light of mitigating and aggravating circumstances under points 28 and 29 of the 2006 Guidelines (see, to that effect, judgments of 11 July 2013, Gosselin Group v Commission, C‑429/11 P, not published, EU:C:2013:463, paragraphs 96 to 100, and of 11 July 2013, Team Relocations and Others v Commission, C‑444/11 P, not published, EU:C:2013:464, paragraphs 104 and 105). | 39. As regards the question whether that duty is a charge having equivalent effect, it is settled case-law that any pecuniary charge, whatever its designation and mode of application, which is imposed unilaterally on goods by reason of the fact that they cross a frontier, and which is not a customs duty in the strict sense, constitutes a charge having equivalent effect within the meaning of Articles 23 EC and 25 EC (see, inter alia, Case C‑90/94 Haahr Petroleum [1997] ECR I‑4085, paragraph 20, and Case C-213/96 Outokumpu [1998] ECR I‑1777, paragraph 20). | 0 |
8,345 | 361. As the Court has already held in connection with another Community system of restrictive measures of an economic nature also giving effect to resolutions adopted by the Security Council under Chapter VII of the Charter of the United Nations, the importance of the aims pursued by a Community act is such as to justify negative consequences, even of a substantial nature, for some operators, including those who are in no way responsible for the situation which led to the adoption of the measures in question, but who find themselves affected, particularly as regards their property rights (see, to that effect, Bosphorus , paragraphs 22 and 23). | 30. It must also be pointed out, first, that the right to deduct forms an integral part of the VAT mechanism and in principle cannot be limited ( Bockemühl , paragraph 38, and Case C-368/09 Pannon Gép Centrum [2010] ECR I-7467, paragraph 37 and the case-law cited). | 0 |
8,346 | 37. Nevertheless, the Court has also held that, in exceptional circumstances, it can examine the conditions in which the case was referred to it by the national court, in order to confirm its own jurisdiction (see, to that effect, Case 244/80 Foglia [1981] ECR 3045, paragraph 21; see, also, PreussenElektra , paragraph 39, and Case C‑318/00 Bacardi-Martini and Cellier des Dauphins [2003] ECR I-905, paragraph 42). | 35. Under that provision, it is effectively left to the discretion of the Member States to rely to that end on one or more of the measures listed in that clause, or even on existing equivalent legal measures, while taking account of the needs of specific sectors and/or categories of workers ( Impact , paragraph 71). | 0 |
8,347 | 31. Thus, if the institution concerned decides to refuse access to a document which it has been asked to disclose, it must, in principle, first explain how disclosure of that document could specifically and actually undermine the interest protected by the exception – among those provided for in Article 4 of Regulation No 1049/2001 – upon which it is relying. Moreover, the risk of the interest being undermined must be reasonably foreseeable and must not be purely hypothetical ( Sweden v MyTravel and Commission , paragraph 76 and the case-law cited). | 31. In addition, the spirit of cooperation which must prevail in the operation of the preliminary reference procedure means that the national court is to set out in its order for reference the reasons why it considers such a reference to be necessary. | 0 |
8,348 | 80. According to settled case-law, needs in the general interest, not having an industrial or commercial character, within the meaning of Article 1(b) of the Community directives coordinating the award of public contracts are generally needs which are satisfied otherwise than by the supply of goods and services in the marketplace and which, for reasons associated with the general interest, the State chooses to provide itself or over which it wishes to retain a decisive influence (see, inter alia, Adolf Truley , paragraph 50, and Case C-18/01 Korhonen [2003] ECR I-5321, paragraph 47). | 47. According to settled case-law, needs in the general interest, not having an industrial or commercial character, within the meaning of Article 1(b) of the Community directives relating to the coordination of procedures for the award of public contracts are generally needs which are satisfied otherwise than by the availability of goods and services in the market place and which, for reasons associated with the general interest, the State chooses to provide itself or over which it wishes to retain a decisive influence (see, inter alia , BFI Holding , paragraphs 50 and 51, Agorà and Excelsior , paragraph 37, and Adolf Truley , paragraph 50). | 1 |
8,349 | 79. Moreover, in paragraph 33 of Case C-217/97 Commission v Germany , cited above, the Court already made a similar distinction between the second subparagraph and the first subparagraph of Article 3(2) of Directive 90/313; the wording of the second provision is fully comparable to that of Article 3(3), which is at issue in connection with the present ground. | 30. Il importe de rappeler à cet égard que la pertinence de la prise en considération de la consommation captive dans l’évaluation des chiffres d’affaires et des parts de marché dans un contexte tel que celui de l’espèce a été reconnue par la Cour dans son arrêt du 16 novembre 2000, KNP BT/Commission (C‑248/98 P, Rec. p. I‑9641, point 62), dont il découle que le fait de ne pas tenir compte de la valeur des livraisons internes reviendrait nécessairement à avantager, sans justification, les sociétés verticalement intégrées en ce qui concerne l’évaluation du profit tiré d’une entente par de telles entreprises. | 0 |
8,350 | 124. In that regard, as regards the retail sale licencing scheme established in the first subparagraph of Paragraph 14 of the Law on Alcohol, which covers fermented alcoholic beverages containing a maximum of 4.7% by volume of ethyl alcohol, there is nothing before the Court to suggest that the health and public policy grounds on which the Finnish authorities rely have been diverted from their purpose and used in such a way as to discriminate against goods originating in other Member States or indirectly to protect certain national products (see, to that effect, judgments in Ahokainen and Leppik , C‑434/04, EU:C:2006:609, paragraph 30, and in Rosengren and Others , C‑170/04, EU:C:2007:313, paragraph 42). | 26. En effet, il découle de l’exigence d’application uniforme du droit de l’Union que, dans la mesure où l’article 1 er , sous a), iii), de la décision-cadre ne renvoie pas au droit des États membres en ce qui concerne la notion de «juridiction ayant compétence notamment en matière pénale», cette notion, décisive pour déterminer le champ d’application de la décision-cadre, requiert, dans toute l’Union, une interprétation autonome et uniforme, qui doit être recherchée en tenant compte du contexte de la disposition dans laquelle elle s’insère et de l’objectif poursuivi par cette décision-cadre (voir, par analogie, arrêts du 17 juillet 2008, Kozłowski, C‑66/08, Rec. p. I‑6041, points 41 et 42, ainsi que du 16 novembre 2010, Mantello, C‑261/09, Rec. p. I‑11477, point 38). | 0 |
8,351 | 75. It is sufficient for the undertaking to show that it would have been able to use the exculpatory documents in its defence (see Hercules Chemicals v Commission . paragraph 81, and Limburgse Vinyl Maatschappij and Others v Commission , paragraph 318), in the sense that, had it been able to rely on them during the administrative procedure, it would have been able to put forward evidence which did not agree with the findings made by the Commission at that stage and would therefore have been able to have some influence on the Commission ' s assessment in any decision it adopted, at least as regards the gravity and duration of the conduct of which it was accused and, accordingly, the level of the fine (see, to that effect, Solvay v Commission , paragraph 98). | 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 |
8,352 | 41. In addition, a trade mark's distinctiveness must be assessed by reference to, first, the goods or services in respect of which registration is sought and, second, the perception of the relevant persons, namely the consumers of the goods or services. According to the Court's case-law, that means the presumed expectations of an average consumer of the category of goods or services in question, who is reasonably well informed and reasonably observant and circumspect (see Case C-210/96 Gut Springenheide and Tusky [1998] ECR I-4657, paragraph 31, and Philips , paragraph 63). | 36. In particular, a Member State cannot remove at will, in violation of the effectiveness of Directive 97/81, certain categories of persons from the protection offered by that directive and the Framework Agreement on part-time work (see, by analogy with Council Directive 1999/70/EC of 28 June 1999 concerning the framework agreement on fixed-term work concluded by ETUC, UNICE and CEEP (OJ 1999 L 175, p. 43) (‘the Framework Agreement on fixed-term work’), Case C‑307/05 Del Cerro Alonso [1997] ECR I‑7109, paragraph 29). | 0 |
8,353 | 74. While it is true that, according to the consistent case-law cited in paragraph 71 of this judgment, in the absence of Community harmonisation, it is for the legislation of each Member State to determine, in particular, the conditions concerning the requirement to be insured with a social security scheme and, consequently, the method of financing that scheme, the Member States must nevertheless comply with Community law when exercising those powers (see, in particular, Kohll , paragraph 19, Smits and Peerbooms , paragraph 46). It follows that that power of the Member States is not unlimited (Case C‑103/06 Derouin [2008] ECR I-0000, paragraph 25). | 10 ARTICLE 21 OF THE DIRECTIVE PROVIDES THAT AUTHORIZATION MAY NOT BE REFUSED , SUSPENDED OR REVOKED EXCEPT ON THE GROUNDS SET OUT IN THE DIRECTIVE . IT IS CLEAR FROM ARTICLES 3 TO 10 OF THE DIRECTIVE , WHICH DEAL WITH THE GRANTING OF AUTHORIZATION , AND FROM ARTICLES 11 AND 12 , WHICH DEAL WITH THE SUSPENSION AND REVOCATION OF AUTHORIZATION , THAT THE COUNCIL INTENDED TO RESTRICT THE GROUNDS FOR THE REFUSAL , SUSPENSION OR REVOCATION OF AUTHORIZATION TO MARKET PROPRIETARY MEDICINAL PRODUCTS SOLELY TO THE CONSIDERATIONS OF PUBLIC HEALTH EXPRESSLY MENTIONED IN THE DIRECTIVE .
| 0 |
8,354 | 57. On the other hand, mere adverse repercussions on the rights of third parties, even if the repercussions are certain, do not justify preventing an individual from invoking the provisions of a directive against the Member State concerned (see to this effect, in particular, Case 103/88 Fratelli Costanzo [1989] ECR 1839, paragraphs 28 to 33, WWF and Others , cited above, paragraphs 69 and 71, Case C-194/94 CIA Security International [1996] ECR I-2201, paragraphs 40 to 55, Case C-201/94 Smith & Nephew and Primecrown [1996] ECR I-5819, paragraphs 33 to 39, and Case C-443/98 Unilever [2000] ECR I-7535, paragraphs 45 to 52). | 94. It follows that, as a whole, the relevant national legislation tends to indicate that the name ‘feta’ is not generic. | 0 |
8,355 | 52. With regard to judicial review of compliance with those conditions the Court has accepted that in the exercise of the powers conferred on it the Community legislature must be allowed a broad discretion in areas in which its action involves political, economic and social choices and in which it is called upon to undertake complex assessments and evaluations. Thus the criterion to be applied is not whether a measure adopted in such an area was the only or the best possible measure, since its legality 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‑189/01 Jippes and Others [2001] ECR I‑5689, paragraphs 82 and 83; British American Tobacco (Investments) and Imperial Tobacco , paragraph 123; Alliance for Natural Health and Others , paragraph 52; and Case C‑558/07 S.P.C.M. and Others [2009] ECR I-0000, paragraph 42). | 21. Lors de l’examen desdites conditions, il convient de vérifier, en premier lieu, si la modification litigieuse satisfait à la condition mentionnée à l’article 30, paragraphe 4, premier alinéa, sous b), du règlement n o 1260/1999, qui exige que celle-ci résulte soit d’un changement dans la nature de la propriété d’une infrastructure, soit de l’arrêt ou du changement de localisation d’une activité productive. En effet, lors de la vérification de cette condition, il convient d’apprécier les éléments qui sont à l’origine de la modification litigieuse et constituent ainsi les causes de cette modification. | 0 |
8,356 | 51. Furthermore, where, as in the present case, Community law does not lay down any specific sanctions should instances of abuse nevertheless be established, it is incumbent on the national authorities to adopt appropriate measures to deal with such a situation which must be not only proportionate, but also sufficiently effective and a sufficient deterrent to ensure that the provisions adopted pursuant to the framework agreement are fully effective ( Adeneler and Others , paragraph 94). | 47. Point 3.2 of the SME Guidelines states that, in order to qualify as an SME under those guidelines, an enterprise must satisfy three tests: number of persons employed, the financial test and the independence test. | 0 |
8,357 | 54 It follows that those three undertakings must be regarded as undertakings to which the Member State concerned has granted an exclusive right within the meaning of Article 90(1) of the Treaty (see, in that regard, Case C-320/91 Corbeau [1993] ECR I-2533, paragraph 8, and Joined Cases C-147/97 and C-148/97 Deutsche Post [2000] ECR I-825, paragraph 37). | 35. À titre liminaire, il convient de rappeler que, en devenant partie à la convention d’Aarhus, l’Union européenne s’est engagée à assurer, dans le champ d’application du droit de l’Union, un accès de principe aux informations sur l’environnement détenues par les autorités publiques ou pour le compte de celles-ci (voir, en ce sens, arrêts du 22 décembre 2010, Ville de Lyon, C‑524/09, Rec. p. I‑14115, point 36, et du 14 février 2012, Flachglas Torgau, C‑204/09, point 30). | 0 |
8,358 | 59. À cet égard, la Cour a eu l’occasion de considérer que sont exclues de la dérogation prévue à l’article 45, premier alinéa, CE certaines activités auxiliaires ou préparatoires par rapport à l’exercice de l’autorité publique (voir, en ce sens, arrêts précités Thijssen, point 22; Commission/Espagne, point 38; Servizi Ausiliari Dottori Commercialisti, point 47; du 29 novembre 2007, Commission/Allemagne, point 38, et Commission/Portugal, point 36), ou certaines activités dont l’exercice, bien qu’il comporte des contacts, même réguliers et organiques, avec des autorités administratives ou judiciaires, voire un concours, même obligatoire, à leur fonctionnement, laisse intacts les pouvoirs d’appréciation et de décision desdites autorités (voir, en ce sens, arrêt Reyners, précité, points 51 et 53), ou encore certaines activités qui ne comportent pas d’exercice de pouvoirs décisionnels (voir, en ce sens, arrêts précités Thijssen, points 21 et 22; du 29 novembre 2007, Commission/Autriche, points 36 et 42, et Commission/Allemagne, points 38 et 44, ainsi que Commission/Portugal, points 36 et 41), de pouvoirs de contrainte (voir en ce sens, notamment, arrêt Commission/Espagne, précité, point 37) ou de pouvoirs de coercition (voir, en ce sens, arrêts du 30 septembre 2003, Anker e.a., C‑47/02, Rec. p. I‑10447, point 61, et Commission/Portugal, précité, point 44). | 35. Health protection, the control of epizootic diseases and the welfare of animals, objectives which overlap, constitute legitimate objectives in the public interest pursued by European Union legislation, as well as the completion in the sector concerned of the agricultural internal market (see, to that effect, as regards health protection, Case C-269/97 Commission v Council [2000] ECR I-2257, paragraph 48, and Joined Cases C-20/00 and C-64/00 Booker Aquaculture and Hydro Seafood [2003] ECR I‑7411, paragraph 78, and, as regards the welfare of the animals, Joined Cases C‑37/06 and C‑58/06 Viamex Agrar Handel and ZVK [2008] ECR I‑69, paragraph 22, and Case C‑219/07 Nationale Raad van Dierenkwekers en Liefhebbers and Andibel [2008] ECR I‑4475, paragraph 27). | 0 |
8,359 | 30 It is true that according to the case-law of the Court the provisions of Title II of the regulation govern only the situations to which they refer, and a person who falls within the personal scope of the regulation may not be in one of those situations (see, in particular, Case C-245/88 Daalmeijer v Bestuur van de Sociale Verzekeringsbank [1991] ECR I-555, paragraphs 11 and 12). The proper application of the regulation nevertheless demands that as far as possible its provisions concerning the scope of its application ratione personae and those concerning the determination of the legislation applicable should be interpreted coherently. | Toutefois, la Cour a jugé que l’identité entre deux marques et, a fortiori, leur simple similitude ne suffisent pas à conclure à l’existence d’un lien entre ces marques (arrêt du 27 novembre 2008, Intel Corporation, C‑252/07, EU:C:2008:655, point 45). | 0 |
8,360 | 39. In that regard, it should be remembered that an action for annulment must be available in the case of all measures adopted by the institutions, whatever their nature or form, which are intended to have legal effects (judgments in Commission v Council (‘ ERTA ’), 22/70, EU:C:1971:32, paragraph 42; Parliament v Council and Commission , C‑181/91 and C‑248/91, EU:C:1993:271, paragraph 13; and Commission v Council , C‑27/04, EU:C:2004:436, paragraph 44). | 80. However, the period of six months laid down in Paragraph 9(2) of the VerpackV between the announcement that a deposit and return system must be established and the entry into force of such a system is not sufficient to enable producers of natural mineral water to adapt their production and their management of non-reusable packaging waste to the new system, given that the system must be set up at the outset. | 0 |
8,361 | 48. On that point, it should be remembered that, according to consistent case-law, in the absence of any unifying or harmonising Community measures, Member States retain the power to define the criteria for taxing income and wealth with a view to eliminating double taxation, by means of conventions if necessary (Case C‑290/04 FKP Scorpio Konzertproduktionen [2006] ECR I‑9461, paragraph 54; Case C‑374/04 Test Claimants in Class IV of the ACT Group Litigation [2006] ECR I‑11673, paragraph 52; Case C‑231/05 Oy AA [2007] ECR I‑6373, paragraph 52). | 54. It should be recalled, first, that, according to settled case-law, in the absence of unifying or harmonising measures adopted by the Community, the Member States remain competent to determine the criteria for taxation of income and wealth with a view to eliminating double taxation by means inter alia of international agreements (see Case C‑307/97 Saint-Gobain [1999] ECR I‑6161, paragraph 57). | 1 |
8,362 | 35 However, this first plea in law is unfounded. The Court of Justice itself has had to distinguish default interest from compensatory interest, in particular in cases relating to the belated settlement of officials' remuneration (see the judgments in Case 158/79 Roumengous Carpentier v Commission [1985] ECR 39, paras 8 to 14; in Joined Cases 532, 534, 567, 600, 618, 660/79 and 543/79 Amesz and Others v Commission [1985] ECR 55, paras 11 to 17; in Case 737/79 Battaglia v Commission [1985] ECR 71, paras 6 to 13; in Case 174/83 Amman and Others v Council [1985] ECR 2133, para. 13; in Case 175/83 Culmsee and Others v CSE [1985] ECR 2149, para. 13 and Case 176/83 Allo and Others v Commission [1985] ECR 2155, para. 19); it held inter alia that because of matters of procedure peculiar to those cases the claims for compensatory interest were inadmissible while those relating to default interest were admissible but unfounded. In those circumstances it is not possible to hold that the distinction which the Court of First Instance drew has no basis in the case-law of the Court. | 41. As regards the substantive scope of Directive 2000/43, recital 12 in its preamble states that, in order to ensure the development of democratic and tolerant societies which allow the participation of all persons irrespective of racial or ethnic origin, specific action in the field of discrimination based on racial or ethnic origin should go beyond access to employed and self-employed activities and cover areas such as those listed in Article 3(1) of that directive. | 0 |
8,363 | 24 However, for advantages to be capable of being categorised as aid within the meaning of Article 87(1) EC, they must, first, be granted directly or indirectly through State resources (see Joined Cases C-72/91 and C-73/91 Sloman Neptun v Bodo Ziesemer [1993] ECR I-887, paragraph 19; Case C-189/91 Kirsammer-Hack v Sidal [1993] ECR I-6185, paragraph 16; Joined Cases C-52/97 to C-54/97 Viscido and Others v Ente Poste Italiane [1998] ECR I-2629, paragraph 13; Case C-200/97 Ecotrade v Altiformi e Ferriere di Servola [1998] ECR I-7907, paragraph 35; Case C-295/97 Piaggio v International Factors Italia (Ifitalia), Dornier Luftfahrt, Ministero della Difesa [1999] ECR I-3735, paragraph 35; and Case C-379/98 PreussenElektra v Schleswag [2001] ECR I-2099, paragraph 58) and, second, be imputable to the State (Van der Kooy, paragraph 35; Case C-303/88 Italy v Commission [1991] ECR I-1433, paragraph 11; Case C-305/89 Italy v Commission, cited above, paragraph 13).
The first part of the first plea in law
Arguments of the parties | 22 In order to discharge that responsibility, the Federal Minister of Transport not only has the power to establish the Tariff Boards and advisory committees, and to decide on their composition and structure but may also personally attend their meetings or be represented at them or delegate that right to agents of the Bundesanstalt. Furthermore, if the tariffs decided on by a Tariff Board are inimical to the public interest, the Federal Minister of Transport may, by agreement with the Federal Minister for Economic Affairs, fix the tariffs himself in the stead of the Tariff Board. | 0 |
8,364 | 141
In that regard, it must be recalled that it is settled case-law that with regard to a tax rule, such as that at issue in the main proceedings, which seeks to prevent or to mitigate the double economic taxation of distributed profits, the situation of a shareholder company receiving dividends sourced in a non-member State is comparable to that of a shareholder company receiving nationally sourced dividends in so far as, in each case, the profits made are, in principle, liable to be subject to a series of charges to tax (see, by analogy, judgments of 12 December 2006, Test Claimants in the FII Group Litigation, C‑446/04, EU:C:2006:774, paragraph 62, and of 10 February 2011, Haribo Lakritzen Hans Riegel and Österreichische Salinen, C‑436/08 and C‑437/08, EU:C:2011:61, paragraph 84). | 84. It should be remembered, first of all, that in the context of a tax rule, such as that at issue in the main proceedings, which seeks to prevent the economic double taxation of distributed profits, the situation of a corporate shareholder receiving foreign-sourced dividends is comparable to that of a corporate shareholder receiving nationally-sourced dividends in so far as, in each case, the profits made are, in principle, liable to be subject to a series of charges to tax (see Test Claimants in the FII Group Litigation , paragraph 62). | 1 |
8,365 | 8 It must first be noted that the Community legislation on the additional levy on milk did not originally contain any specific provision for the grant of a reference quantity to producers who had not, pursuant to an undertaking given under Regulation No 1078/77, delivered milk during the reference year adopted by the Member State concerned . However, in its judgments in Case 120/86 Mulder [1988] ECR 2321, paragraph 28, and Case 170/86 von Deetzen [1988] ECR 2355, paragraph 17, the Court declared those provisions invalid for breach of the principle of legitimate expectations in so far as they did not provide for the allocation of such a reference quantity . | 30. It follows from Decision 2010/48 that the European Union has approved the UN Convention. The provisions of that convention are thus, from the time of its entry into force, an integral part of the European Union legal order (see, to that effect, Case 181/73 Haegeman [1974] ECR 449, paragraph 5). | 0 |
8,366 | 67. However, it is for the Court to indicate certain criteria or principles of Community law which must be complied with when that assessment is being made (see, by way of analogy, Case C-309/06 Marks & Spencer [2008] ECR I-2283, paragraph 61). | 28. À cet égard, il importe de relever que l’exécution conforme aux dispositions d’une directive par les autorités administratives d’un État membre ne peut, à elle seule, présenter la clarté et la précision requises pour satisfaire à l’exigence de sécurité juridique (voir, notamment, arrêt du 12 juillet 2007, Commission/Autriche, C‑507/04, Rec. p. I-5939, point 137). En outre, de simples pratiques administratives, par nature modifiables au gré de l’administration et dépourvues d’une publicité adéquate, ne sauraient être considérées comme constituant une exécution des obligations qui incombent aux États membres dans le cadre de la transposition d’une directive (voir, en ce sens, arrêt du 10 mai 2007, Commission/Autriche, C‑508/04, Rec. p. I-3787, points 79 et 80). | 0 |
8,367 | 23 It is also settled law (see, in the first place, Case 83/78 Pigs Marketing Board v Redmond [1978] ECR 2347, paragraph 25, and, most recently, Case C-186/90 Durighello v INPS [1991] ECR I-5773, paragraph 8), that, in the context of such cooperation, the national court, which alone has direct knowledge of the facts of the case, is in the best position to assess, having regard to the particular features of the case, whether a preliminary ruling is necessary to enable it to give judgment. | 32 It follows that, unlike periodic payment of pensions, inequality of employers' contributions paid under funded defined-benefit schemes, which is due to the use of actuarial factors differing according to sex, is not struck at by Article 119. | 0 |
8,368 | 39. Therefore, EU law does not always require a national court to disapply domestic rules of procedure conferring finality on a judgment, even if to do so would make it possible to remedy a breach of EU law by the decision at issue (see judgments in Kapferer , C‑234/04, EU:C:2006:178, paragraph 22, Fallimento Olimpiclub , C‑2/08, C:2009:506, paragraph 23, Commission v Slovak Republic , C‑507/08, EU:C:2010:802, paragraph 60, Impresa Pizzarotti , C‑213/13, EU:C:2014:2067, paragraph 59, and Târșia , C‑69/14, EU:C:2015:662, paragraph 29). | 26. Même si, selon leur libellé, les dispositions du traité FUE relatives à la liberté d’établissement visent à assurer le bénéfice du traitement national dans l’État membre d’accueil, elles s’opposent également à ce que l’État membre d’origine entrave l’établissement dans un autre État membre de l’un de ses ressortissants ou d’une société constituée en conformité avec sa législation (arrêts National Grid Indus, précité, point 35, et du 25 avril 2013, Commission/Espagne, C‑64/11, point 25). | 0 |
8,369 | 27. Although the Treaty does not define the terms ‘movements of capital’ and ‘payments’, it is settled case‑law that Directive 88/361, together with the nomenclature annexed to it, has an indicative value for the purposes of defining the notion of capital movements (see Commission v United Kingd om , paragraph 39, and Case C-222/97 Trummer and Mayer [1999] ECR I-1661, paragraphs 20 and 21). | 13 Such legislation may, admittedly, restrict the volume of sales, and hence the volume of sales of products from other Member States, in so far as it deprives traders of a method of sales promotion. But the question remains whether such a possibility is sufficient to characterize the legislation in question as a measure having equivalent effect to a quantitative restriction on imports. | 0 |
8,370 | 49
In the first place, it should be recalled that, according to settled case-law, the fact that migrant and frontier workers have participated in the labour market of a Member State creates, in principle, a sufficient link of integration with the society of that State, allowing them to benefit from the principle of equal treatment, as compared with national workers, as regards social advantages (see, to that effect, judgments of 14 June 2012, Commission v Netherlands, C‑542/09, EU:C:2012:346, paragraph 65, and 20 June 2013, Giersch and Others, C‑20/12, EU:C:2013:411, paragraph 63). | 66. According to the definition of recycling, the packaging waste must undergo "reprocessing in a production process" . Such a process requires the packaging waste to be worked in order to produce new material or to make a new product. In this sense, recycling can be clearly distinguished from other recovery or waste-processing operations referred to by the Community legislation, such as reclamation of raw materials and compounds of raw materials (points R 3, R 4 and R 5 of Annex IIB to Directive 75/442), pre-processing, mixing or other operations, which result only in a change in the nature or composition of the waste (see Article 1(b) of Directive 75/442). | 0 |
8,371 | 102 It is true that, according to the first subparagraph of Article 8(2) of Regulation No 729/70, the Commission may apply an adjustment only where it is able to show that the EAGGF suffered a loss as a result of a negligent failure, attributable to the national authorities, to recover the disputed sums. In that regard, the Commission, in order to show such failure, need merely give the reasons for which it entertains serious and reasonable doubt (see, to that effect, Case C-277/98 France v Commission [2001] ECR I-8453, paragraphs 41 and 42). | 16 Laws of that kind are therefore clearly justified on grounds of the protection of industrial and commercial property pursuant to Article 36 of the Treaty . | 0 |
8,372 | 36. For VAT to be deductible, the input transactions must have a direct and immediate link with the output transactions giving rise to a right of deduction. Thus, the right to deduct VAT charged on the acquisition of input goods or services presupposes that the expenditure incurred in acquiring them was a component of the cost of the output transactions that gave rise to the right to deduct (see Cibo Participations , paragraph 31; Case C-465/03 Kretztechnik [2005] ECR I-4357, paragraph 35; Case C-435/05 Investrand [2007] ECR I-1315, paragraph 23; Securenta , paragraph 27; and SKF , paragraph 57). | 73 THE MEMBER STATES ARE CONSEQUENTLY OBLIGED TO CHOOSE , WITHIN THE BOUNDS OF THE FREEDOM LEFT TO THEM BY ARTICLE 189 , THE MOST APPROPRIATE FORMS AND METHODS TO ENSURE THE EFFECTIVE FUNCTIONING OF THE DIRECTIVES , ACCOUNT BEING TAKEN OF THEIR AIMS .
| 0 |
8,373 | 62
On the other hand, the Treaty provisions on citizenship of the Union do not confer any autonomous right on third-country nationals. Any rights conferred on third-country nationals are not autonomous rights of those nationals but rights derived from those enjoyed by a Union citizen. The purpose and justification of those derived rights are based on the fact that a refusal to allow them would be such as to interfere, in particular, with a Union citizen’s freedom of movement (judgments of 13 September 2016, Rendón Marín, C‑165/14, EU:C:2016:675, paragraphs 72 and 73, and of 13 September 2016, CS, C‑304/14, EU:C:2016:674, paragraphs 27 and 28 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 |
8,374 | 30. Nevertheless, it is clear from the case-l aw of the Court that, in certain circumstances, several formally distinct services, which could be supplied separately and thus give rise in turn to taxation or exemption, must be considered to be a single transaction when they are not independent (see Case C-425/06 Part Service [2008] ECR I-897, paragraph 51, Case C-276/09 Everything Everywhere [2010] ECR I-12359, paragraph 23). There is a single supply where two or more elements or acts supplied by the taxable person to the customer are so closely linked that they form, objectively, a single, indivisible economic supply, which it would be artificial to split (Case C-41/04 Levob Verzekeringen and OV Bank [2005] ECR I-9433 paragraph 22, and Case C-111/05 Aktiebolaget NN [2007] ECR I-2697, paragraph 23). Such is the case where one or more elements are to be regarded as constituting the principal service, whilst one or more elements are to be regarded, by contrast, as ancillary services which share the tax treatment of the principal service (Case C-349/96 CPP [1999] ECR I-973, paragraph 30, and Part Service , paragraph 52). | 51. On this point, it is apparent from recitals 5, 7 and 11 in the preamble to the Framework Decision that, in order to eliminate the complexity and potential for delay inherent in the extradition procedures then applicable, it aims to replace the system of multilateral extradition between Member States based on the European Convention on Extradition of 13 December 1957 by a system of surrender between judicial authorities. Recital 11 thus states that ‘[i]n relations between Member States, the European arrest warrant should replace all the previous instruments concerning extradition’. | 0 |
8,375 | 20 As the Court has repeatedly held, the administrative measures or penalties must not go beyond what is strictly necessary for the objectives pursued and the control procedures must not be accompanied by a penalty which is so disproportionate to the gravity of the infringement that it becomes an obstacle to the freedoms enshrined in the Treaty (see, inter alia, Case 203/80 Casati [1981] ECR 2595, paragraph 27; Joined Cases 286/82 and 26/83 Luisi and Carbone v Ministero del Tesoro [1984] ECR 377; and Case 68/88 Commission v Greece [1989] ECR 2965). | 17 The answer to Question 1 must therefore be that Article 4 of the Sixth Directive is to be interpreted as meaning that a holding company whose sole purpose is to acquire holdings in other undertakings, without involving itself directly or indirectly in the management of those undertakings, without prejudice to its rights as a shareholder, does not have the status of a taxable person for the purposes of value added tax and therefore has no right to deduct tax under Article 17 of the Sixth Directive. The fact that the holding company belongs to a world-wide group of undertakings, which appears outwardly under a single name, is not relevant to the company' s classification as a taxable person for the purposes of value added tax.
Question 2 | 0 |
8,376 | 7 It should also be noted that the appeal may only be founded on grounds relating to the infringement of rules of law to the exclusion of any appraisal of the facts, and, accordingly, the appeal is therefore admissible only in so far as it is claimed that the decision of the Court of First Instance is incompatible with the rules of law the application of which it had to ensure (Vidrányi v Commission [1991] ECR I-4339, paragraphs 12 and 13).
The applicant' s appeal
The first plea in law | 32. Accordingly, Article 3(3) of Directive 2000/78 cannot be interpreted as meaning that a financial benefit granted in the event of illness to a public servant, which constitutes ‘pay’ within the meaning of Article 157 TFEU, falls outside the scope of that directive (see, to that effect, Römer , paragraph 33). | 0 |
8,377 | 90. Where, conversely, those profits are subject in the State of the company making the distribution to a higher level of tax than the tax levied by the Member State of the company receiving them, that Member State is obliged to grant a tax credit only up to the limit of the amount of corporation tax for which the company receiving the dividends is liable. It is not required to repay the difference, that is to say, the amount paid in the State of the company making the distribution which is greater than the amount of tax payable in the Member State of the company receiving it (see Test Claimants in the FII Group Litigation , paragraph 52, and Haribo Lakritzen Hans Riegel and Österreichische Salinen , paragraph 88). | 63. While, as is clear from the reply to the first question, the reasons need not necessarily be contained in the determination not to carry out an EIA itself, the competent administrative authority can, under the applicable national legislation or of its own motion, indicate in the determination the reasons on which it is based. | 0 |
8,378 | 36
Accordingly, the concept of intervention ‘through State resources’, within the meaning of that provision, is intended to cover, in addition to advantages granted directly by the State, those granted through a public or private body appointed or established by that State to administer the aid (see judgments of 13 March 2001, PreussenElektra, C‑379/98, EU:C:2001:160, paragraph 58; of 30 May 2013, Doux Élevage and Coopérative agricole UKL-ARREE, C‑677/11, EU:C:2013:348, paragraph 26; and of 19 December 2013, Association Vent De Colère! and Others, C‑262/12, EU:C:2013:851, paragraph 20). | 33. That reasoning cannot be accepted. The application of different taxation systems to a resident company depending on whether it has holdings in resident or non-resident companies cannot be a valid criterion for assessing the objective comparability of their situations and, therefore, for identifying an objective difference between them. It is precisely the application of different taxation systems that is responsible for the difference in treatment, in respect of which it must be assessed whether it is justified or not. | 0 |
8,379 | 25. On the following day, Tecom brought an application for review of that refusal, claiming that, according to the judgment in Roda Golf & Beach Resort (C‑14/08, EU:C:2009:395), Article 16 of Regulation No 1393/2007 does not require legal proceedings to have been brought for service to be effected of an extrajudicial document such as the one at issue in the main proceedings. | 18. Ainsi, la Cour a jugé que constituent des mouvements de capitaux au sens de l’article 56, paragraphe 1, CE les investissements directs, à savoir, ainsi qu’il ressort de ladite nomenclature et des notes explicatives qui s’y rapportent, les investissements de toute nature auxquels procèdent les personnes physiques ou morales et qui servent à créer ou à maintenir des relations durables et directes entre le bailleur de fonds et l’entreprise à qui ces fonds sont destinés en vue de l’exercice d’une activité économique (voir arrêt du 23 octobre 2007, Commission/Allemagne, C‑112/05, non encore publié au Recueil, point 18). | 0 |
8,380 | 106. Enfin, quant à l’application des exigences en matière de marquage aux spécimens européens non indigènes sur le territoire belge, la directive 79/409 ne saurait être invoquée, celle-ci ne visant pas des spécimens nés et élevés en captivité (arrêt du 8 février 1996, Vergy, C-149/94, Rec. p. I-299, point 15). Par ailleurs, ainsi qu’il a été relevé précédemment, la protection de la biodiversité invoquée par le Royaume de Belgique suppose que celle-ci concerne une population indigène ayant des propriétés spécifiques, alors que la protection d’espèces non indigènes, qui ne sont pas naturellement présentes sur le territoire belge, ne répond précisément pas à cette condition. | 10 WHEN ARTICLE 155 OF THE TREATY PROVIDES THAT 'THE COMMISSION SHALL EXERCISE THE POWERS CONFERRED ON IT BY THE COUNCIL FOR THE IMPLEMENTATION OF THE RULES LAID DOWN BY THE LATTER', IT FOLLOWS FROM THE CONTEXT OF THE TREATY IN WHICH IT MUST BE PLACED AND ALSO FROM PRACTICAL REQUIREMENTS THAT THE CONCEPT OF IMPLEMENTATION MUST BE GIVEN A WIDE INTERPRETATION . | 0 |
8,381 | 36
As regards CN heading 2309, it follows from the case-law of the Court that the term ‘preparation’ under that heading means either the processing of a product, or a mixture with other products. For it to come under CN heading 2309, the product at issue in the main proceedings must still, firstly, be suitable only for animal feeding and, secondly, have been finally processed or result from a mixture of different substances (see, by analogy with regard to heading 2307 of the Common Customs Tariff of 1965, which preceded CN heading 2309, judgments in Henck, 36/71, EU:C:1972:25, paragraphs 4 and 12, and in van de Poll, 38/72, EU:C:1972:127, paragraph 5). | 42. Thus, the provisions of Directive 84/450 on the conditions for comparative advertising to be lawful on the one hand refer to Article 7(1), as regards the definition of misleading advertising (Article 3a(1)(a)) and, on the other hand, exclude the application of that same provision (Article 7(2)). Faced with that apparent textual contradiction, those provisions must be interpreted in such a way as to take account of the objectives of Directive 84/450 and in the light of the case-law of the Court according to which the conditions required of comparative advertising must be interpreted in the sense most favourable to it (Toshiba Europe , paragraph 37). | 0 |
8,382 | 20 The Court went on to state, however, that the amendment made to Article 17 makes it possible to presume that such consent exists where commercial usages of which the parties are or ought to have been aware exist in this regard in the relevant branch of international trade or commerce (MSG, paragraphs 19 and 20). | 23 As is clear from the three indents of Article 6(1), those rights themselves vary and are subject to conditions which differ according to the duration of legal employment in the relevant Member State (Eroglu, paragraph 12). | 0 |
8,383 | 28. It is clear from the Second Council Directive 67/228/EEC of 11 April 1967 on the harmonisation of legislation of Member States concerning turnover taxes – Structure and procedures for application of the common system of value added tax (OJ, English Special Edition 1967, p. 16) that the objective of the turnover tax is to achieve equal conditions of taxation for the same supply, no matter in which Member State it is carried out (Case C‑475/03 Banca Popolare di Cremona [2006] ECR I‑9373, paragraphs 20 and 23). In that context, the purpose of Article 11A(1)(a) of the Sixth Directive is to guarantee uniformity, in the Member States, of the amount which is to be taxable. | 59
As a preliminary point, the Court notes that a national measure in a sphere which has been the subject of full harmonisation at EU level must be assessed in the light of the provisions of the harmonising measure and not those of the Treaty (judgment of 30 April 2014 in UPC DTH, C‑475/12, EU:C:2014:285, paragraph 63 and the case-law cited). | 0 |
8,384 | 81. In that regard, it has consistently been held that the statement of reasons required by Article 253 EC must be adapted to the nature of the act in question. Whilst that statement of reasons must show clearly and unequivocally the reasoning of the Community institution which adopted the measure in such a way as to enable the persons concerned to ascertain the reasons for it and the competent court to exercise its power of review, the institution is not required to go into every relevant point of fact and law. The question as to whether the statement of reasons for a measure satisfies the requirements of Article 253 EC must be assessed with reference not only to the wording of the measure but also to its context and to the whole body of legal rules governing the matter in question (see, in particular, Case C-15/00 Commission v EIB [2003] ECR I‑7281, paragraph 174). | 67 The seventh plea must therefore be dismissed. | 0 |
8,385 | 117. It is therefore important to ensure that the rights of the defence are not irremediably impaired during that stage of the administrative procedure since the measures of inquiry adopted may be decisive in assembling evidence of the unlawful nature of conduct engaged in by undertakings, for which they may be liable (see, to that effect, Joined Cases 46/87 and 227/88 Hoechst v Commission [1989] ECR 2859, paragraph 15, and Joined Cases C‑204/00 P, C‑205/00 P, C‑211/00 P, C‑213/00 P, C‑217/99 P and C‑219/00 P Aalborg Portland and Others v Commission [2004] ECR I‑123, paragraph 63). | 15 In that judgment, the Court pointed out that the rights of the defence must be observed in administrative procedures which may lead to the imposition of penalties . But it is also necessary to prevent those rights from being irremediably impaired during preliminary inquiry procedures including, in particular, investigations which may be decisive in providing evidence of the unlawful nature of conduct engaged in by undertakings for which they may be liable . | 1 |
8,386 | 21. The abolition of restrictions on freedom of establishment also applies to restrictions on the setting up of agencies, branches or subsidiaries by nationals of any Member State established in the territory of another Member State (Case 270/83 Commission v France [1986] ECR 273, paragraph 13, and Royal Bank of Scotland , paragraph 22) | 67
Such a condition of admissibility is needed both for the appeal in its entirety and for each of the grounds raised in support of it. | 0 |
8,387 | 27 Pursuant to the second subparagraph of Article 189 of the EC Treaty (now the second subparagraph of Article 249 EC) regulations have general application and are directly applicable in all Member States. Accordingly, owing to their very nature and their place in the system of sources of Community law, regulations operate to confer rights on individuals which the national courts have a duty to protect (see, inter alia, Case 34/73 Fratelli Variola [1973] ECR 981, paragraph 8). | 13 THE SEVERAL VERSIONS USED THE FOLLOWING EXPRESSIONS :
- FREIWILLIGE VERSICHERUNG ODER FREIWILLIGE WEITERVERSICHERUNG
- VOLUNTARY OR OPTIONAL CONTINUED INSURANCE
- FRIVILLIG FORSIKRING ELLER FRIVILLIG FORTSAT FORSIKRING
- ASSURANCE VOLONTAIRE OU FACULTATIVE CONTINUEE
- ASSICURAZIONE VOLONTARIA O FACOLTATIVA CONTINUATA
- VRIJWILLIGE OF VRIJWILLIG VOORTGEZETTE VERZEKERING | 0 |
8,388 | 10 The right of non-taxable importers to rely on the directly applicable provisions of Article 95 before national courts is only a minimum guarantee and is not sufficient in itself to ensure the full and complete implementation of the Treaty (see the judgment in Case 168/85 Commission v Italy [1986] ECR 2945, at paragraph 11). | 34 IN THAT RESPECT IT IS PERTINENT TO POINT OUT THAT OBSERVANCE OF THAT REQUIREMENT IMPLIES THAT THE PARLIAMENT HAS EXPRESSED ITS OPINION . IT IS IMPOSSIBLE TO TAKE THE VIEW THAT THE REQUIREMENT IS SATISFIED BY THE COUNCIL ' S SIMPLY ASKING FOR THE OPINION . THE COUNCIL IS , THEREFORE , WRONG TO INCLUDE IN THE REFERENCES IN THE PREAMBLE TO REGULATION NO 1293/79 A STATEMENT TO THE EFFECT THAT THE PARLIAMENT HAS BEEN CONSULTED .
| 0 |
8,389 | 43. In that regard, the detailed procedural rules governing actions for safeguarding an individual’s rights under Community law must be no less favourable than those governing similar domestic actions (principle of equivalence) and must not render practically impossible or excessively difficult the exercise of rights conferred by Community law (principle of effectiveness) (see, inter alia, Case 33/76 Rewe , paragraph 5; Comet , paragraphs 13 to 16; Peterbroeck , paragraph 12; Courage and Crehan , paragraph 29; Eribrand , paragraph 62; and Safalero , paragraph 49). | 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 |
8,390 | 24. According to the Court’s case-law, the adversarial principle entails, as a general rule, the parties to proceedings being given an opportunity to state their views on the facts and documents on which a judicial decision will be based, and to discuss the evidence and observations submitted to the court and the points of law which the court has raised of its own motion and on which it proposes to base its decision (judgments in Commission v Ireland and Others , C‑89/08 P, EU:C:2009:742, paragraphs 52 and 55, and Review of M v EMEA , C‑197/09 RX‑II, EU:C:2009:804, paragraph 41). | 157. The tasks allocated to the ECB consist of assessing the urgency of requests for stability support (Article 4(4)), participating in the meetings of the Board of Governors and the Board of Directors as an observer (Articles 5(3) and 6(2)) and, in liaison with the Commission, assessing requests for stability support (Article 13(1)), negotiating an MoU (Article 13(3)) and monitoring compliance with the conditionality attached to the financial assistance (Article 13(7)). | 0 |
8,391 | 26. In this respect, it is settled case‑law that the need for a uniform interpretation of Community law makes it impossible for the text of a provision to be considered, in case of doubt, in isolation; on the contrary, it requires that it be interpreted also in the light of the versions existing in the other official languages (see Case 9/79 Koschniske [1979] ECR 2717, paragraph 6; Case C‑296/95 EMU Tabac and Others [1998] ECR I‑1605, paragraph 36; and Case C‑174/05 Zuid‑Hollandse Milieufederatie and Natuur en Milieu [2006] ECR I‑2443, paragraph 20) and by reference to the purpose and general scheme of the rules of which that provision forms part (Case 30/77 Bouchereau [1977] ECR 1999, paragraph 14). | 45. In that regard, as the Advocate General stated at point 38 of her Opinion, significance may be attached to factors such as the amount of time spent on transporting the goods in question, the place of registration and usual use of the goods, the place of residence of the purchaser and the presence or absence of links between the purchaser and the Member State of supply or another Member State. | 0 |
8,392 | 25
In those circumstances, under the principle of procedural autonomy and subject to the principles of equivalency and effectiveness, it is for the national legal order of each Member State to establish the ways in which evidence is to be elicited, what evidence is to be admissible before the appropriate national court, or the principles governing that court’s assessment of the probative value of the evidence adduced before it and also the level of proof required (see, by analogy, judgments of 15 October 2015, Nike European Operations Netherlands, C‑310/14, EU:C:2015:690, paragraphs 27 and 28, and of 21 January 2016, Eturas and Others, C‑74/14, EU:C:2016:42, paragraphs 30 and 32). | 59
In that regard, it should be stated that Article 29 of Directive 2011/95 is not relevant in the context of the examination of the third question, since beneficiaries of subsidiary protection status and German nationals are not in a comparable situation so far as the objective of facilitating the integration of third-country nationals is concerned. | 0 |
8,393 | 55. La circonstance que l’apposition desdites marques de conformité est facultative ne lui enlève pas son caractère d’obstacle aux échanges, du moment que ces marques incitent ou sont susceptibles d’inciter à choisir des produits portant lesdites marques. Cette incitation se fait aux dépends des produits qui n’en sont pas revêtus qui, comme le souligne la Commission, sont essentiellement des produits provenant d’autres États membres (voir, en ce sens, arrêts du 12 octobre 1978, Eggers, 13/78, Rec. p. 1935, point 26, et du 5 novembre 2002, Commission/Allemagne, C‑325/00, Rec. p. I‑9977, point 24). | 21. Given its importance, the statement of objections must specify unequivocally the legal person on whom fines may be imposed and be addressed to that person (see Joined Cases C-395/96 P and C-396/96 P Compagnie Maritime Belge Transports and Others v Commission [2000] ECR I-1365, paragraphs 143 and 146). | 0 |
8,394 | 19. In that regard, it is clear from the case-law that the Court may of its own motion, or on a proposal from the Advocate General, or at the request of the parties, order the reopening of the oral procedure in accordance with Article 61 of its Rules of Procedure if it considers that it lacks sufficient information, or that the case must be dealt with on the basis of an argument which has not been debated between the parties (see Cases C‑284/06 Burda [2008] ECR I‑4571, paragraph 37 and the case-law cited, and Case C‑266/09 Stichting Natuur en Milieu and Others [2010] ECR I‑0000, paragraph 27). | 34. As recital 4 in the preamble to Directive 2002/22 states, ensuring universal service may involve the provision of some services to some end-users at prices that depart from those resulting from normal market conditions. The Community legislature therefore provided – as is clear from recital 18 in the preamble to the directive – that Member States should, where necessary, establish mechanisms for financing the net cost of universal service obligations in cases where it is demonstrated that the obligations can be provided only at a loss or at a net cost which falls outside normal commercial standards. | 0 |
8,395 | 57. Thus, the Court of Justice has no jurisdiction to establish the facts or, in principle, to examine the evidence which the General Court accepted in support of those facts. Provided that the evidence has been properly obtained and the general principles of law and the rules of procedure in relation to the burden of proof and the taking of evidence have been observed, it is for the General Court alone to assess the value which should be attached to the evidence produced to it. Save where the clear sense of the evidence has been distorted, that appraisal does not therefore constitute a point of law which is subject as such to review by the Court of Justice (see, in particular, General Motors v Commission , paragraph 52, and Coop de France bétail et viande and Others v Commission , paragraph 59). | 75. It follows that, before legal persons which do not have their centre of management in France can benefit from the exemption from the disputed tax pursuant to Articles 990 D and 990 E(2) and (3) of the CGI, they, by contrast to other persons liable to the tax, must satisfy an additional condition, namely that there is a convention concluded between the French Republic and the State concerned. | 0 |
8,396 | 94. It follows that the existence of the Community’s external competence in regard to protection of the marine environment is not, in principle, contingent on the adoption of measures of secondary law covering the area in question and liable to be affected if Member States were to take part in the procedure for concluding the agreement in question, within the terms of the principle formulated by the Court in paragraph 17 of the AETR judgment. | 24 In Bilka the Court held that benefits paid to employees under an occupational pension scheme constituted consideration received by the worker from the employer in respect of his employment, as referred to in the second paragraph of Article 119 (paragraph 22), and that therefore discrimination regarding membership of such a scheme fell likewise within the ambit of Article 119 (paragraphs 27 and 31). | 0 |
8,397 | 82
Moreover, although the authority of res judicata exerted by an annulling judgment of a court of the EU judicature attaches to both the operative part and the reasoning that constitutes the ratio decidendi of the judgment, it cannot entail annulment of an act not challenged before the EU judicature but alleged to be vitiated by the same illegality (judgment of 14 September 1999, Commission v AssiDomän Kraft Products and Others, C‑310/97 P, EU:C:1999:407, paragraph 54). | 35. Directive 95/46 includes rules with a degree of flexibility and, in many instances, leaves to the Member States the task of deciding the details or choosing between options ( Lindqvist , paragraph 83). A distinction, consequently, must be made between national measures that provide for additional requirements amending the scope of a principle referred to in Article 7 of Directive 95/46, on the one hand, and national measures which provide for a mere clarification of one of those principles, on the other hand. The first type of national measure is precluded. It is only in the context of the second type of national measure that Member States have, pursuant to Article 5 of Directive 95/46, a margin of discretion. | 0 |
8,398 | 37 Moreover, as Community law stands at present, the Member States retain their powers to organise their social security systems (Case C-238/94 García and Others [1996] ECR I-1673, paragraph 15). They may therefore pursue objectives of employment policy, such as those relied on by the Kingdom of Belgium, amongst which are, in particular, the maintenance of a high level of employment amongst manual workers and the maintenance of an industrial sector in order to balance the Belgian economy. As regards social welfare costs, the Member States have even been urged by the Commission to reduce labour costs, as appears in particular from point 1 of its 1997 Communication, and from the `Guidelines on aid to employment' published in 1995 by the Commission (OJ 1995 C 334, p. 4, hereinafter `the Guidelines'). | 26. The question whether there must be both movable and immovable assets among those elements must be assessed in the light of the nature of the economic activity at issue. | 0 |
8,399 | 8 Before examining whether, in the context of the exercise of its discretion, the Parliament gave lawful consideration to Mr Volger' s comparative merits in relation to his application for the post declared vacant by Vacancy Notice No 6084 (paragraphs 25 and 26 of the contested judgment), the Court of First Instance first of all referred to the judgment of the Court of Justice in Case C-269/90 Hauptzollamt Muenchen-Mitte v Technische Universitaet Muenchen [1991] ECR I-5469, paragraph 14, according to which "where the Community institutions have such a power of appraisal, respect for the rights guaranteed by the Community legal order in administrative procedures is of even more fundamental importance" and which states that those guarantees include in particular "the right of the person concerned to make his views known". | 38. It follows that benefits which are granted objectively on the basis of a legally defined position and are intended to improve the state of health and life of persons reliant on care have the essential purpose of supplementing sickness insurance benefits, and must be regarded as ‘sickness benefits’ within the meaning of Article 4(1)(a) of Regulation No 1408/71 ( Molenaar , paragraphs 24 and 25, and Jauch , paragraph 28). | 0 |
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