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25. It is apparent from the order for reference that the first condition mentioned in the preceding paragraph is satisfied in the present case, since Mr and Mrs Hobohm acted, not for purposes which can be regarded as being within their trade or professional activities, but as private final consumers (see, to that effect, judgment in Vapenik , C‑508/12, EU:C:2013:790, paragraph 28).
42. However, as is clear from the case-law of the Court, the social aim of an insurance scheme is not in itself sufficient to preclude the activity in question from being classified as an economic activity (see, to that effect, Case C‑67/96 Albany [1999] ECR I‑5751, paragraph 86; Joined Cases C‑180/98 to C‑184/98 Pavlov and Others [2000] ECR I‑6451, paragraph 118; and Cisal , paragraph 37).
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32 Furthermore, it has been consistently held that the national courts whose task it is to apply the provisions of Community law in areas within their jurisdiction must ensure that those rules take full effect and must protect the rights which they confer on individuals (see in particular the judgments in Case 106/77 Amministrazione delle Finanze dello Stato v Simmenthal [1978] ECR 629, paragraph 16, and Case C-213/89 Factortame [1990] ECR I-2433, paragraph 19).
16THIS CONSEQUENCE ALSO CONCERNS ANY NATIONAL COURT WHOSE TASK IT IS AS AN ORGAN OF A MEMBER STATE TO PROTECT , IN A CASE WITHIN ITS JURISDICTION , THE RIGHTS CONFERRED UPON INDIVIDUALS BY COMMUNITY LAW .
1
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82. In those circumstances, pregnant workers cannot usefully rely on the provisions of Article 141 EC or Article 11(2) and (3) of Directive 92/85 to claim that they should continue to receive full pay while on maternity leave as though they were actually working, like other workers (see, to that effect, Gillespie and Others , paragraph 20, and Alabaster , paragraph 46).
40. The Court had already given such an interpretation of the basic regulation in its judgment in Brosmann Footwear (HK) and Others v Council without limiting the temporal effects of that interpretation.
0
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93. As the Commission observes, in the case of an authorisation procedure for carrying out an activity, in its application of the national provisions the Member State concerned must take into account the knowledge and qualifications already acquired by the party concerned in another Member State (see, to that effect, Vlassopoulou , paragraph 15). In the context of this authorisation procedure, the examination of abilities and qualifications must be carried out by the national authorities in accordance with a procedure in conformity with the requirements of Community law concerning the effective protection of the fundamental rights conferred by the Treaty on Community subjects. Consequently, reasons must be given for a decision taken following that examination and it must be capable of being made the subject of judicial proceedings (see, to that effect, Case 222/86 Heylens and Others [1987] ECR 4097, paragraph 17, and Vlassopoulou , paragraph 22).
72. The Court has also stated that when a trade mark proprietor marks items such as perfume testers with the words ‘demonstration’ or ‘not for sale’, that precludes, in the absence of any evidence to the contrary, a finding that that proprietor impliedly consented to those items being put on the market (see Coty Prestige Lancaster Group , paragraphs 43, 46 and 48).
0
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35 In this connection, it should be noted that the Court has consistently held that where a Community regulation does not specifically provide any penalty for an infringement or refers for that purpose to national laws, regulations and administrative provisions, Article 5 of the EC Treaty requires the Member States to take all measures necessary to guarantee the application and effectiveness of Community law. For that purpose, while the choice of penalties remains within their discretion, they must ensure in particular that infringements of Community law are penalized under conditions, both procedural and substantive, which are analogous to those applicable to infringements of national law of a similar nature and importance and which, in any event, make the penalty effective, proportionate and dissuasive (Case 68/88 Commission v Greece [1989] ECR 2965, paragraphs 23 and 24; Case C-326/88 Anklagemyndigheden v Hansen [1990] ECR I-2911, paragraph 17; Case C-36/94 Siesse v Director da Alfândega de Alcântara [1995] ECR I-3573, paragraph 20).
48 Legislation of a Member State, such as that at issue in the main proceedings, which imposes a precondition for entitlement to paid annual leave which has the effect of preventing certain workers from any such entitlement not only negates an individual right expressly granted by Directive 93/104 but is also contrary to its objective.
0
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119. The principle of effective judicial protection is a general principle of European Union law to which expression is now given by Article 47 of the Charter (see Case C‑279/09 DEB [2010] ECR I‑0000, paragraphs 30 and 31; order in Case C‑457/09 Chartry [2011] ECR I‑0000, paragraph 25; and Case C‑69/10 Samba Diouf [2011] ECR I‑0000, paragraph 49).
30. As regards fundamental rights, it is important, since the entry into force of the Lisbon Treaty, to take account of the Charter, which has ‘the same legal value as the Treaties’ pursuant to the first subparagraph of Article 6(1) TEU. Article 51(1) of the Charter states that the provisions thereof are addressed to the Member States when they are implementing EU law.
1
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23 In the second place, that interpretation is also consistent with the objective of Directive 2004/48, which, as recital 10 indicates, is to approximate the legislation of the Member States as regards the means of enforcing intellectual property rights so as to ensure a high, equivalent and homogeneous level of protection in the internal market (judgment of 16 July 2015, Diageo Brands, C‑681/13, EU:C:2015:471, paragraph 71).
50 The Federal Republic of Germany recalls that the Court has previously held that a tax concession in favour of taxpayers who sell certain financial assets and can offset the resulting profit when they acquire other financial assets confers on them an advantage which, as a general measure applicable without distinction to all economic operators, cannot be classified as State aid (judgment of 19 September 2000, Germany v Commission, C‑156/98, EU:C:2000:467, paragraph 22).
0
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38. Next, in accordance with settled case-law, Community competition law and national competition law apply in parallel, since they consider restrictive practices from different points of view. Whereas Articles 81 EC and 82 EC regard them in the light of the obstacles which may result for trade between Member States, national law proceeds on the basis of considerations peculiar to it and considers restrictive practices only in that context (see, inter alia, Case 14/68 Wilhelm and Others [1969] ECR 1, paragraph 3, Joined Cases 253/78 and 1/79 to 3/79 Giry and Guerlain and Others [1980] ECR 2327, paragraph 15, and Case C-137/00 Milk Marque and National Farmers’ Union [2003] ECR I-7975, paragraph 61).
27. Secondly, recital 15 in the preamble to the regulation states that the rules on jurisdiction as they result from Regulation No 44/2001 should be adapted in order to preserve the interests of maintenance creditors and to promote the proper administration of justice within the European Union.
0
861,508
119. The principle of effective judicial protection is a general principle of European Union law to which expression is now given by Article 47 of the Charter (see Case C‑279/09 DEB [2010] ECR I‑0000, paragraphs 30 and 31; order in Case C‑457/09 Chartry [2011] ECR I‑0000, paragraph 25; and Case C‑69/10 Samba Diouf [2011] ECR I‑0000, paragraph 49).
29 Moreover, since, in the main proceedings, the company distributing dividends has its seat in a Member State other than the Kingdom of the Netherlands and is quoted on the stock exchange, receipt of dividends on shares in that company by a Netherlands national may also be linked to Acquisition by residents of foreign securities dealt in on a stock exchange as referred to in Heading III.A(2) of the nomenclature annexed to Directive 88/361, as Mr Verkooijen, the United Kingdom Government and the Commission contend. Such an operation is thus indissociable from a capital movement.
0
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107. The principles of customary international law mentioned in paragraph 103 of the present judgment may be relied upon by an individual for the purpose of the Court’s examination of the validity of an act of the European Union in so far as, first, those principles are capable of calling into question the competence of the European Union to adopt that act (see Joined Cases 89/85, 104/85, 114/85, 116/85, 117/85 and 125/85 to 129/85 Ahlström Osakeyhtiö and Others v Commission [1988] ECR 5193, paragraphs 14 to 18, and Case C‑405/92 Mondiet [1993] ECR I‑6133, paragraphs 11 to 16) and, second, the act in question is liable to affect rights which the individual derives from European Union law or to create obligations under European Union law in his regard.
33 IT THUS FOLLOWS THAT THE APPLICATION OF ARTICLES 48 TO 51 TO THE SPHERE OF SEA TRANSPORT IS NOT OPTIONAL BUT OBLIGATORY FOR MEMBER STATES . C - EXISTENCE OF A DEFAULT
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51. The first aspect, which is external, presumes that the body is protected against external intervention or pressure liable to jeopardise the independent judgment of its members as regards proceedings before them (see, to that effect, Case C‑103/97 Köllensperger and Atzwanger [1999] ECR I-551, paragraph 21, and Case C‑407/98 Abrahamsson and Anderson [2000] ECR I-5539, paragraph 36; see also, to the same effect, Eur. Court HR Campbell and Fell v. United Kingdom , judgment of 28 June 1984, Series A No 80, § 78). That essential freedom from such external factors requires certain guarantees sufficient to protect the person of those who have the task of adjudicating in a dispute, such as guarantees against removal from office (Joined Cases C‑9/97 and C‑118/97 Jokela and Pitkäranta [1998] ECR I-6267, paragraph 20).
23 As a preliminary point, it should be noted that the scheme for the taxation of the profit margin made by the taxable dealer on the supply of second-hand goods, such as those at issue in the main proceedings, constitutes a special arrangement for VAT, derogating from the general scheme of the VAT Directive. Consequently, Article 314 of that directive, which identifies the cases in which this special arrangement is to be applied, must be construed narrowly (see judgment of 19 July 2012, Bawaria Motors, C‑160/11, EU:C:2012:492, paragraphs 28 and 29 and the case-law cited).
0
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45. That interpretation is based, amongst other things, on the finding that the mere acquisition and holding of shares in a company is not to be regarded as an economic activity within the meaning of the Sixth Directive, conferring on the holder the status of a taxable person. The mere acquisition of financial holdings in other undertakings does not amount to the exploitation of property for the purpose of obtaining income therefrom on a continuing basis because receipt of any dividend yielded by those holdings is merely the result of ownership of the property and is not the consideration for any economic activity (see Case C-333/91 Sofitam [1993] ECR I-3513, paragraphs 12 and 13, Case C-306/94 Régie Dauphinoise [1996] ECR I-3695, paragraph 17, and Case C-80/95 Harnas & Helm [1997] ECR I-745, paragraph 15).
38 Under the first sentence of Article 5(1) of the Directive, the registered trade mark confers exclusive rights on its proprietor. Under Article 5(1)(a), that exclusive right entitles the proprietor to prevent all third parties, acting without his consent, from using in the course of trade any sign which is identical to the trade mark in relation to goods or services which are identical to those for which the trade mark is registered. Article 5(3) gives a non-exhaustive list of the kinds of use which the proprietor may prohibit under Article 5(1). Other provisions of the Directive, such as Article 6, define certain limitations on the effects of a trade mark.
0
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28. Now, according to the settled case-law of the Court of Justice relating to the obligations incumbent upon Member States in the transposition of Community directives, mere administrative practices, which by their nature are alterable at will by the authorities and are not given the appropriate publicity, cannot be regarded as constituting the proper fulfilment of obligations arising under the EC Treaty (see, in particular, Case C-159/99 Commission v Italy [2001] ECR I-4007, paragraph 32, and Case C-394/00 Commission v Ireland [2002] ECR I-581, paragraph 11).
56. Il s’ensuit que les produits en cause tombent sous l’interdiction prévue audit article 6, paragraphe 1, premier alinéa, de sorte que les États membres ne peuvent en empêcher ou en restreindre la libre circulation, la mise sur le marché ou l’utilisation sur leur territoire.
0
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43. In principle, it is for the national court to determine whether the applicants in the main proceedings, when they were working for the AGCM under fixed-term employment contracts, were in a situation comparable to that of career civil servants employed on a permanent basis by that authority (see Rosado Santana , paragraph 67, and order in Lorenzo Martínez , paragraph 44).
65. Constituent des «litiges à caractère pécuniaire» au sens de cette disposition non seulement les actions en responsabilité dirigées par les agents contre une institution, mais aussi tous ceux qui tendent au versement par une institution à un agent d’une somme qu’il estime lui être due en vertu du statut ou d’un autre acte qui régit leurs relations de travail (voir, en ce sens, arrêt du 2 octobre 2001, BEI/Hautem, C‑449/99 P, Rec. p. I-6733).
0
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41. Also, in accordance with settled case-law, the letter of formal notice sent by the Commission to the Member State and then 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 Member State concerned to submit its observations, even if it chooses not to avail itself thereof, constitutes an essential guarantee intended by the 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. If that is not the case, that irregularity cannot be regarded as having been cured by the fact that the defendant Member State submitted observations on the reasoned opinion (see Case C-186/06 Commission v Spain [2007] ECR I‑12093, paragraph 15 and the case-law cited).
42. It follows that fair compensation must necessarily be calculated on the basis of the criterion of the harm caused to authors of protected works by the introduction of the private copying exception.
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63. In so far as the Italian Republic contends that the recognition by the competent authorities in one province of a licence issued in another is hampered by the fact that the issue of such a licence also depends on the assessment of local economic conditions by the Questore in each province, suffice it to recall that, in accordance with established case-law, any system of prior authorisation must be based on objective criteria which are non-discriminatory and known in advance by the persons concerned (Case C-463/00 Commission v Spain [2003] ECR I‑4581, paragraph 69 and the case-law cited, and Case C-372/04 Watts [2006] ECR I‑4325, paragraph 116). Since such an assessment lacks objective criteria which are known in advance by the undertakings concerned, that argument cannot justify the non-recognition by the Questore in one province of a licence issued by the Questore in another.
15 Consequently, it is the acquisition of the goods by a taxable person acting as such that gives rise to the application of the VAT system and therefore of the deduction mechanism. The use to which the goods are put, or intended to be put, merely determines the extent of the initial deduction to which the taxable person is entitled under Article 17 and the extent of any adjustments in the course of the following periods.
0
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80 The Court has stated that a decision by the Commission to bring infringement proceedings against a Member State must be the subject of collective deliberation by the college of Commissioners and that all the information on which that decision is based must be available to the members of the college (Commission v Germany, paragraph 48).
111. The principle of transparency which is its corollary is essentially intended to preclude any risk of favouritism or arbitrariness on the part of the contracting authority. It implies that all the conditions and detailed rules of the award procedure must be drawn up in a clear, precise and unequivocal manner in the notice or contract documents so that, first, all reasonably informed tenderers exercising ordinary care can understand their exact significance and interpret them in the same way and, secondly, the contracting authority is able to ascertain whether the tenders submitted satisfy the criteria applying to the relevant contract.
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The Court then added that the receipt of a payment and the handling of that payment are intrinsically linked to any supply of services provided for consideration and that it is inherent in such a supply that the provider should seek payment and make appropriate efforts to ensure that the customer can make effective payment in consideration for the service supplied, the Court holding that, in principle, any method of payment for a supply of services involves the provider taking certain steps in the handling of the payment, even if the extent of those steps may vary from one method of payment to another (see, to that effect, judgment of 2 December 2010 in Everything Everywhere, C‑276/09, EU:C:2010:730, paragraph 28).
86. Thus, Decision 2000/520 lays down that ‘national security, public interest, or law enforcement requirements’ have primacy over the safe harbour principles, primacy pursuant to which self-certified United States organisations receiving personal data from the European Union are bound to disregard those principles without limitation where they conflict with those requirements and therefore prove incompatible with them.
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30 However, the fact that the Commission proves that there is such a probability or risk does not mean that it is impossible for the Member State concerned to establish that the measure in question meets the conditions laid down by Article 6(4) of Directive 92/43 and that its implications for the conservation objectives of the protected site have been assessed (see, to that effect, judgment of 14 January 2016, Grüne Liga Sachsen and Others, C‑399/14, EU:C:2016:10, paragraphs 56 and 57).
27. For the same reason, that interpretation is not affected by the fact that the acceptance of bets, in this case by Vertex staff, is a stage, however important , in the placing of those bets, since it is as a result of that acceptance that a legal relationship between Littlewoods and its customers is brought about.
0
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24. According to settled case-law, in order to be characterised as exempt transactions for the purposes of points 3 and 5 of Article 13B(d) of the Sixth Directive, the services provided must, viewed broadly, form a distinct whole, fulfilling in effect the specific, essential functions of a service described in those points. As regards transactions concerning transfers, within the meaning of Article 13B(d)(3) of that directive, the services provided must have the effect of transferring funds and entail changes of a legal and financial character. A service exempt under the directive must be distinguished from a mere physical or technical supply, such as making a data-handling system available to a bank. To that end, the national court must examine in particular the extent of the responsibility of the supplier of services vis-à-vis the banks, in particular the question whether that responsibility is restricted to technical aspects or whether it extends to the specific, essential aspects of the transactions (see, to that effect, SDC , paragraph 66, and Case C‑235/00 CSC Financial Services [2001] ECR I-10237, paragraphs 25 and 26).
57. In addition, it follows from the Joint statement of the Council and the representatives of the governments of the Member States meeting within the Council, the European Parliament and the Commission on European Union Development Policy entitled ‘The European Consensus’ (OJ 2006, C 46, p. 1) that there can be no sustainable development and eradication of poverty without peace and security and that the pursuit of the objectives of the Community’s new development policy necessarily proceed via the promotion of democracy and respect for human rights.
0
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32 As the Court has previously held, the concept of ‘communication to the public’ includes two cumulative criteria, namely, an ‘act of communication’ of a work and the communication of that work to a ‘public’ (judgments of 13 February 2014, Svensson and Others, C‑466/12, EU:C:2014:76, paragraph 16; 19 November 2015, SBS Belgium, C‑325/14, EU:C:2015:764, paragraph 15; and 31 May 2016, Reha Training, C‑117/15, EU:C:2016:379, paragraph 37).
33. A system of strict liability of that kind implies, however, as is apparent, moreover, from the fifth recital in the preamble to the Montreal Convention, that an ‘equitable balance of interests’ be maintained, in particular as regards the interests of air carriers and of passengers.
0
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156. As a preliminary point, it must be borne in mind that the principle of proportionality, which is one of the general principles of Community law, requires that measures implemented through Community provisions should be appropriate for attaining the objective pursued and must not go beyond what is necessary to achieve it (see, inter alia , Case 137/85 Maizena [1987] ECR 4587, paragraph 15; and Case C-491/01 British American Tobacco (Investments) and Imperial Tobacco [2002] ECR I-11453, paragraph 122).
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.
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63. From this it follows that, in particular, that, as the Court has already held and contrary to the legislation at issue in the main proceedings, the fact that, at the time when the facts at issue occur, the person concerned has reached the age of majority, does not affect the rights which he has acquired on the basis of the first paragraph of Article 7 of Decision No 1/80 (see, to that effect, inter alia, Ergat , paragraphs 26 and 27, and Case C‑502/04 Torun [2006] ECR I‑1563, paragraph 28 and case-law cited).
33. In fact, the object of that service is to benefit Denplan’s clients, namely dentists, by payment of the sums of money due to them from their patients. That service is therefore intended to obtain the payment of debts. By undertaking the recovery of debts for the account of those entitled to them, Denplan frees its clients of tasks which, without its intervention, those clients, as creditors, would have to perform themselves, tasks consisting in requesting the transfer of the sums due to them, via the direct debit system.
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49. According to a consistent body of case‑law, the purpose of the obligation to state the reasons on which an act adversely affecting an individual is based, which is a corollary of the principle of respect for the rights of the defence, is, first, to provide the person concerned with sufficient information to make it possible to ascertain whether the act is well founded or whether it is vitiated by a defect which may permit its legality to be contested before the European Union judicature and, second, to enable that judicature to review the legality of that act (see Case C‑199/99 P Corus UK v Commission [2003] ECR I‑11177, paragraph 145; Dansk Rørindustri and Others v Commission , paragraph 462; and Case C‑521/09 P Elf Aquitaine v Commission [2011] ECR I‑8947, paragraph 148).
27 Secondly, it is important to note that unlike, for example, Council Directive 93/13/EEC of 5 April 1993 on unfair terms in consumer contracts (OJ 1993 L 95, p. 29), the Directive contains no provision expressly authorising the Member States to adopt or to maintain more stringent provisions in matters in respect of which it makes provision, in order to secure a higher level of consumer protection.
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19. It must be stated at the outset that the Court has consistently held that, in the interests of legal certainty and ease of verification, the decisive criterion for the classification of goods for customs purposes is in general to be found in their objective characteristics and properties as defined in the wording of the relevant CN heading and of the section or chapter notes (see, inter alia, Case C‑459/93 Thyssen Haniel Logistic EU:C:1995:160, paragraph 8 and the case-law cited, and Case C‑291/11 TNT Freight Management (Amsterdam) EU:C:2012:459, paragraph 30).
En deuxième lieu, contrairement à ce que soutient Sea Handling, se fonder sur le règlement n° 659/1999 afin de justifier l’existence de la présomption générale de confidentialité, telle qu’elle est visée au point 37 du présent arrêt, n’aboutit pas à priver de tout effet utile le droit d’accès aux documents tel qu’il est consacré par le règlement n° 1049/2001. En effet, comme il a été établi au point 39 du présent arrêt, cette présomption générale n’est pas irréfragable et n’exclut pas que certains des documents contenus dans le dossier de la Commission relatif à une procédure de contrôle des aides d’État puissent être divulgués.
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33 Quite apart from the relationship between the Law of 1985 and the Legislative Decree of 1946, as amended by the Law of 1964, it should be recalled that, according to the established case-law of the Court, the maintenance unchanged, in the legislation of a Member State, of a provision which is incompatible with a provision of the Treaty gives rise to an ambiguous state of affairs by maintaining, as regards those subject to the law who are concerned, a state of uncertainty as to the possibilities for them of relying on Community law and that such maintenance therefore constitutes a failure on the part of that State to fulfil its obligations under the Treaty (see, in particular, Case 168/85 Commission v Italy [1986] ECR 2945, paragraph 11, Case C-58/90 Commission v Italy [1991] ECR I-4193, paragraphs 12 and 13, and Case C-185/96 Commission v Greece [1998] ECR I-6601, paragraph 32).
23. In this respect it is true that the mere exercise of the right of ownership by its holder cannot, in itself, be regarded as constituting an economic activity (see, to that effect, judgment in Słaby and Others , C-180/10 and C-181/10, EU:C:2011:589, paragraph 36). Furthermore, from that point of view, the fact that the subject-matter of the sale was acquired by the taxable person using his personal resources cannot have a decisive effect.
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20. It is true that the objective of security and public policy, expressly provided for in Article 52 TFEU, to which the Portuguese Government refers, constitutes a legitimate objective that could, in principle, warrant a restriction of the freedom to provide services. Nevertheless, contrary to what that Government claims, the condition of residency at issue in the main proceedings cannot be justified by that objective. Recourse to such justification presupposes the existence of a genuine, sufficiently serious threat affecting one of the fundamental interests of society (Case C‑546/07 Commission v Germany [2010] ECR I‑439, paragraph 49 and the case‑law cited). The Portuguese Government does not, however, claim that such circumstances have been established in the present case.
23. In those circumstances, since it set in motion such a procedure with the contested proposal, the Hellenic Republic took an initiative likely to affect the provisions of the Regulation, which is an infringement of the obligations under Articles 10 EC, 71 EC and 80(2) EC.
0
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182. In so far as the question concerns successive fixed-term employment contracts, it must be pointed out that that question is the same as a question on which the Court has already given a ruling in Adeneler and Others (paragraphs 91 to 105) and that other relevant information enabling an answer to be given to that question appears in the judgments in Marrosu and Sardino (paragraphs 44 to 57) as well as Vassallo (paragraphs 33 to 42) and the order in Vassilakis and Others (paragraphs 120 to 137).
5 HOWEVER, TO ADMIT THAT IT IS OF NO EFFECT WOULD DEVEST THIS PROVISION OF ITS LEGAL CONTENT .
0
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49 The Court has consistently held that the prohibition of discrimination set out in Article 40(3) of the EC Treaty is merely a specific expression of the general principle of equal treatment in Community law, according to which comparable situations must not be treated differently and different situations must not be treated in the same way unless such treatment is objectively justified (see, in particular, Case 106/83 Sermide v Cassa Conguaglio Zucchero and Others [1984] ECR 4209, paragraph 28).
129. As the Polish Government in particular observed, that difference can be explained by the fact that an injunction against an infringer entails, logically, preventing that person from continuing the infringement, whilst the situation of the service provider by means of which the infringement is committed is more complex and lends itself to other kinds of injunctions.
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52. Thirdly, it is appropriate to determine whether the higher taxation of wine as compared with strong beer is such as to have the effect, on the market in question, of reducing potential consumption of imported products to the advantage of competing domestic products (see Commission v Belgium , paragraph 15, and Roders and Others , paragraph 39).
27. Ainsi que cela ressort en particulier de ses articles 1 er et 6 ainsi que de ses considérants 1 et 2, la décision-cadre a pour objectif de mettre en place un mécanisme efficace de reconnaissance et d’exécution transfrontalière des décisions infligeant à titre définitif une sanction pécuniaire à une personne physique ou à une personne morale à la suite de la commission de l’une des infractions énumérées à l’article 5 de celle-ci.
0
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42. In that regard, the Court has held that services, within the meaning of the Treaty, may cover services varying widely in nature, including services which are provided over an extended period, even over several years. No provision of the Treaty affords a means of determining, in an abstract manner, the duration or frequency beyond which the supply of a service or of a certain type of service in another Member State can no longer be regarded as the provision of services within the meaning of the Treaty (see Case C‑215/01 Schnitzer [2003] ECR I‑14847, paragraphs 30 and 31).
40. The Court has, moreover, consistently ruled that, as the power to formulate the questions to be referred is vested in the national court or tribunal alone, the parties cannot alter the wording of those questions (Case 5/72 Grassi [1972] ECR 443, paragraph 4, and Case C-297/94 Bruyère and Others [1996] ECR I-1551, paragraph 19).
0
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45. In that regard, the training and employment of teaching staff and the application of a specific labour market policy which takes account of the specific situation of the staff in the discipline concerned, put forward by the University and the Bulgarian Government, may be consonant with the intention of allocating the posts for professors in the best possible way between the generations, in particular by appointing young professors. As regards the latter aim, the Court has already held that encouragement of recruitment undoubtedly constitutes a legitimate aim of Member States’ social or employment policy ( Palacios de la Villa , paragraph 65), in particular when the promotion of access of young people to a profession is involved (see, to that effect, Petersen , paragraph 68). Consequently, encouragement of recruitment in higher education by means of the offer of posts as professors to younger people may constitute such a legitimate aim.
68. The Court has previously held that the encouragement of recruitment undeniably constitutes a legitimate social policy or employment policy objective of the Member States, and that that assessment must evidently apply to instruments of national employment policy designed to improve opportunities for entering the labour market for certain categories of workers (see Palacios de la Villa , paragraph 65). Similarly, a measure intended to promote the access of young people to the profession of dentist in the panel system may be regarded as an employment policy measure.
1
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41. On the other hand, it is incompatible with the rules governing the right of deduction under Directive 2006/112 to impose a penalty, in the form of refusal of that right, on a taxable person who did not know, and could not have known, that the transaction concerned was connected with fraud committed by the supplier or that another transaction forming part of the chain of supply, downstream or upstream of the transaction carried out by the taxable person, was vitiated by VAT fraud (see, to that effect, Optigen and Others , paragraphs 52 and 55; Kittel and Recolta Recycling , paragraphs 45, 46 and 60; and Mahagében and Dávid , paragraph 47).
88. Thus, it has been held that EU law does not prohibit a Member State from preventing the imposition of a series of charges to tax on dividends received by a resident company by applying rules which exempt those dividends from tax when they are paid by a resident company, while preventing those dividends from being liable to a series of charges to tax through an imputation method when they are paid by a non-resident company, provided, however, that the tax rate applied to foreign-sourced dividends is not higher than the rate applied to nationally-sourced dividends and that the tax credit is at least equal to the amount paid in the State of the company making the distribution, up to the limit of the tax charged in the Member State of the company receiving the dividends (see Test Claimants in the FII Group Litigation , paragraphs 48 and 57; Haribo Lakritzen Hans Riegel and Österreichische Salinen , paragraph 86; and order of 23 April 2008 in Case C‑201/05 Test Claimants in the CFC and Dividend Group Litigation [2008] ECR I‑2875, paragraph 39).
0
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78 Article 16 thus prohibits Member States from organising access to the distribution system in a discriminatory manner, this prohibition relating generally to all discrimination, including, therefore, any discrimination in terms of the cost of using the distribution system (see, to that effect, judgments of 14 April 2005, AEM and AEM Torino, C‑128/03 and C‑129/03, EU:C:2005:224, paragraph 59, and of 7 June 2005, VEMW and Others, C‑17/03, EU:C:2005:362, paragraphs 36, 45 and 46).
5 An intervener has no standing to raise a plea of inadmissibility not set out in the forms of order sought by the defendant (see Case C-313/90 CIRFS and Others v Commission [1993] ECR I-1125, paragraphs 21 and 22, and Case C-225/91 Matra v Commission [1993] ECR I-3203, paragraphs 11 and 12).
0
861,534
53. However, in order for an argument based on such a justification to succeed, a direct link must be established between the grant of the tax advantage concerned and the offsetting of that advantage by a particular tax levy (see, to that effect, Case C-484/93 Svensson and Gustavsson [1995] ECR I-3955, paragraph 18; Case C-107/94 Asscher [1996] ECR I-3089, paragraph 58; Case C-264/96 ICI [1998] ECR I‑4695, paragraph 29; Vestergaard , paragraph 24; Case C-436/00 X and Y [2002] ECR I-10829, paragraph 52).
71. For the condition as to ‘deliberate’ action in Article 12(1)(a) of the directive to be met, it must be proven that the author of the act intended the capture or killing of a specimen belonging to a protected animal species or, at the very least, accepted the possibility of such capture or killing.
0
861,535
101. As regards the argument relied on in support of the fifth ground of appeal, it should be observed that the General Court pointed out, at paragraph 301 of the judgment under appeal, that, on the basis of the Commission’s estimates, the aid at issue amounted to between EUR 798 million and EUR 1 140 million. Since those figures delimit the range within which the final amount was to be established, the General Court found, referring in particular to paragraphs 31 to 40 of Commission v France, that the contested decision contained the appropriate information to enable that amount to be determined without too much difficulty.
193. In those conditions, the third part of the third ground of appeal is admissible, inasmuch as (i) the very thing it seeks is a review of the Court of First Instance’s legal characterisation of the facts in holding there to be a direct causal link between the Commission’s unlawful act and the loss claimed by Schneider and (ii) as will be shown below, that review can be carried out in the present case without calling in question the relevant findings and assessments of facts.
0
861,536
30. According to settled case-law recalled by the Court of First Instance in paragraph 42 of the contested judgment, the Community's non-contractual liability depends on the coincidence of a set of conditions as regards the unlawfulness of the acts alleged against the Community institutions, the fact of damage and a causal link between the conduct of the institution and the damage complained of (Joined Cases C-258/90 and C-259/90 Pesquerias De Bermeo and Naviera Laida v Commission [1992] ECR I-2901, paragraph 42). The cumulative nature of those conditions means that if one of them is not satisfied, the Community cannot incur non-contractual liability (see, to that effect, inter alia Case C-257/98 P Lucaccioni v Commission [1999] ECR I-5251, paragraphs 63 and 64, and Case C-237/98 P Dorsch Consult v Council and Commission [2000] ECR I-4549, paragraph 54).
29 Article 7 of the Regulation, which is in Chapter B, concerning waste for recovery, and is the corresponding provision to Article 4, does not provide for the possibility of adopting measures to implement the principles of self-sufficiency and proximity.
0
861,537
34. In that respect, it must be pointed out that Article 859 of the Implementing Regulation contains a validly constituted and exhaustive set of rules on failures, within the meaning of Article 204(1)(a) of the Customs Code, which ‘have no significant effect on the correct operation of the temporary storage or customs procedure in question’ (C-48/98 Söhl & Söhlke [1999] ECR I-7877, paragraph 43).
84. It follows that a claim for compensation for the damage caused by the failure by the General Court to adjudicate within a reasonable time may not be made directly to the Court of Justice in the context of an appeal, but must be brought before the General Court itself.
0
861,538
13. It should be noted at the outset that, it is apparent from the third and fifth recitals in the preamble to Directive 92/81 that the latter is intended to render more precise a number of common definitions for mineral oil products which are to be subject to the general excise system and to lay down certain exemptions relating to those products which are obligatory at European Union level (see Case C-389/02 Deutsche See-Bestattungs-Genossenschaft [2004] ECR I-3537, paragraph 17, and Case C-391/05 Jan De Nul [2007] ECR I-1793, paragraph 21).
19 In the context of that cooperation, it is solely for the national court, before which the dispute has been brought and which must assume responsibility for the subsequent judicial decision, to determine in the light of the particular circumstances of the case both the need for a preliminary ruling in order to enable it to deliver judgment and the relevance of the questions which it submits to the Court. Consequently, where the questions submitted concern the interpretation of EU law, the Court is, in principle, bound to give a ruling (see, in particular, judgment of 6 October 2015 in Capoda Import-Export, C-354/14, EU:C:2015:658, paragraph 24 and the case-law cited).
0
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In accordance with Article 8(2) of that decision, the interested person may then, in the case of information which may, in its view, constitute a business secret or other confidential information, object to its disclosure, referring the matter to the hearing officer. Where the hearing officer finds that the contested information may be disclosed, either because it does not constitute a business secret or other confidential information or because there is an overriding interest in its disclosure, he must take a reasoned decision specifying the date after which the information will be disclosed, which may not be less than one week from the date of notification (judgment of 14 March 2017, Evonik Degussa v Commission, C‑162/15 P, EU:C:2017:205, paragraph 42).
31. Clause 2(1) of the framework agreement grants men and women workers an individual right to parental leave of at least three months.
0
861,540
45. As regards, first, the principle of proportionality, it must be noted that the Court has already had occasion to find, in Case C-344/04 IATA and ELFAA [2010] ECR I-403, paragraphs 78 to 92, that Articles 5 to 7 of Regulation No 261/2004 are not invalid by reason of infringement of the principle of proportionality.
43. It follows that the first sentence of Article 6(3) of the Habitats Directive subordinates the requirement for an appropriate assessment of the implications of a plan or project to the condition that there be a probability or a risk that the latter will have significant effects on the site concerned.
0
861,541
44. En outre, il y a lieu de relever que l’article 36 de l’accord EEE est analogue à l’article 56 TFUE, de telle sorte que les considérations énoncées aux points 40 à 43 du présent arrêt s’appliquent, en principe, également à l’article 36 de l’accord EEE (voir, notamment, arrêts Commission/Belgique, C‑383/10, EU:C:2013:364, point 71, et Commission/Espagne, C‑678/11, EU:C:2014:2434, point 66).
84. Ladite réglementation, dans la mesure où elle s’applique, en Région flamande et dans les autres parties du territoire belge, à des spécimens nés et élevés en captivité en provenance d’autres États membres et relevant d’espèces qui ne sont pas mentionnées à l’annexe A du règlement n° 338/97, est de nature à entraver le commerce intracommunautaire en violation de l’article 28 CE, en ce qu’elle contient une interdiction de principe de l’importation, de la détention et de la vente desdits spécimens, bien qu’ils aient été légalement mis sur le marché dans un autre État membre (voir en ce sens, notamment, arrêts précités Tridon, point 49, ainsi que Nationale Raad van Dierenkwekers en Liefhebbers et Andibel, points 20 et 21).
0
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24 However, the third subparagraph of Article 17(5) of the Sixth Directive allows Member States to use specific methods, of a derogating character, for the calculation of the right of deduction, including that laid down in point (d) of that provision (see, to that effect, judgment of 8 November 2012, BLC Baumarkt , C‑511/10, EU:C:2012:689, paragraph 24).
12. On this point it must be borne in mind that the Court may, of its own motion, on a proposal from the Advocate General or at the request of the parties, order that the oral procedure should be reopened 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, inter alia, Case C-299/99 Philips [2002] ECR I-5475, paragraph 20; Case C-184/01 P Hirschfeldt v AEE [2002] ECR I-10173, paragraph 30, and Case C-209/01 Schilling and Fleck-Schilling [2003] ECR I-0000, paragraph 19).
0
861,543
28 Moreover, under Article 177 of the Treaty, the Court has jurisdiction to give preliminary rulings concerning the interpretation of acts of the Community institutions, regardless of whether they are directly applicable (Case 111/75 Mazzalai v Ferrovia del Renon [1976] ECR 657, paragraph 7).
22 In such circumstances, the burden of the charge levied but not due has been borne not by the trader, but by the purchaser to whom the cost has been passed on. Therefore, to repay the trader the amount of the charge already received from the purchaser would be tantamount to paying him twice over, which may be described as unjust enrichment, whilst in no way remedying the consequences for the purchaser of the illegality of the charge.
0
861,544
34. Certain factors specific to the context in which Article 15(b) of Directive 2004/83 occurs must, in the same way as the directive’s objectives, also be taken into account for the purpose of interpreting that provision (see, to that effect, judgment in Maatschap L.A. en D.A.B. Langestraat en P. Langestraat-Troost , C‑11/12, EU:C:2012:808, paragraph 27 and the case-law cited).
20. It follows, first, that the decisive factor for the grant of the certificate is not the intended use of the medicinal product and, second, that the purpose of the protection conferred by the certificate relates to any use of the product as a medicinal product without any distinction between use of the product as a medicinal product for human use and as a veterinary medicinal product.
0
861,545
57. It was for the national courts to rule on the lawfulness of an application for registration of a designation under Article 17 of Regulation No 2081/92 on the same terms as those by which they review any definitive measure adopted by the same national authority which is capable of adversely affecting the rights of third parties under Community law, and, consequently, to regard an action brought for that purpose as admissible, even if the domestic rules of procedure do not provide for this in such a case (see, to that effect, Case C‑97/91 Oleificio Borelli v Commission [1992] ECR I‑6313, paragraph 13, and Carl Kühne and Others , paragraph 58).
38. Even if the German Government managed to show the allegedly non-discriminatory nature of the stock of telephone numbers available to Deutsche Telekom, there would remain to determine whether, in accordance with the third condition set out in Article 11(2), the payment of the charge for the allocation of numbers takes into account the need to foster the development of innovative services and competition.
0
861,546
40. Application of the rules set out in Articles 12 EC, 43 EC and 49 EC, and also of the general principles of which they are the specific expression, is, however, excluded if the local body which is the contracting authority exercises over the contracting entity control similar to that which the authority exercises over its own departments and if, at the same time, that entity carries out the essential part of its activities with the controlling authority or authorities (see, to that effect, Teckal , paragraph 50; Parking Brixen , paragraph 62; and Case C‑480/06 Commission v Germany [2009] ECR I‑0000, paragraph 34).
20 IL Y A LIEU , A CET EGARD , DE SOULIGNER QUE , COMME IL RESSORT DU DOSSIER , LE REGIME DE PENSIONS D ' ENTREPRISE EN CAUSE DANS LE LITIGE PRINCIPAL , MEME S ' IL A ETE ADOPTE EN CONFORMITE AVEC LES DISPOSITIONS PREVUES PAR LE LEGISLATEUR ALLEMAND QUANT AUX REGIMES DU MEME TYPE , TROUVE SA SOURCE DANS UN ACCORD , INTERVENU ENTRE BILKA ET LE CONSEIL D ' ENTREPRISE REPRESENTANT SES EMPLOYES , AYANT POUR EFFET DE COMPLETER LES PRESTATIONS SOCIALES DUES EN VERTU DE LA LEGISLATION NATIONALE D ' APPLICATION GENERALE PAR DES PRESTATIONS DONT LE FINANCEMENT EST SUPPORTE UNIQUEMENT PAR L ' EMPLOYEUR .
0
861,547
48. It should further be noted that the purpose of Article 22(1)(c)(i) of Regulation No 1408/71 is to confer a right to the services in kind provided, on behalf of the competent institution, by the institution of the place where the treatment is provided, in accordance with the provisions of the legislation of the Member State in which the services are provided as if the person concerned were registered with that institution (see Inizan , paragraph 20). The applicability of Article 22 of Regulation No 1408/71 to the situation in question does not mean that the person concerned may not simultaneously have the right under Article 49 EC to have access to healthcare in another Member State under rules on the assumption of costs different from those laid down by Article 22 (see to that effect Case C‑368/98 Vanbraekel and Others [2001] ECR I-5363, paragraphs 37 to 53).
41 It is settled case-law that medical activities fall within the scope of Article 60 of the Treaty, there being no need to distinguish in that regard between care provided in a hospital environment and care provided outside such an environment (see Joined Cases 286/82 and 26/83 Luisi and Carbone [1984] ECR 377, paragraph 16, Case C-159/90 Society for the Protection of Unborn Children Ireland [1991] ECR I-4685, paragraph 18, and Kohll, paragraphs 29 and 51).
1
861,548
50. The Court has already held that 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 availability 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 BFI Holding , paragraphs 50 and 51, and Agorà and Excelsior , paragraph 37).
49. Secondly, it follows from paragraph 90 of the judgment in Altmark Trans and Regierungspräsidium Magdeburg (C‑280/00, EU:C:2003:415) that it is for the referring court to determine whether the parameters on the basis of which the compensation is calculated are established in advance in an objective and transparent manner.
0
861,549
31 According to settled case-law, the procedure set out in Article 267 TFEU is an instrument of cooperation between the Court and the national courts, which gives the latter the responsibility to determine, in view of the special features of each case, both the need for a preliminary ruling in order to enable them to give their judgment and the relevance of the questions which they put to the Court (see, to that effect, judgments of 3 April 2014, Weber, C‑438/12, EU:C:2014:212, paragraph 34, and of 2 March 2017, Pérez Retamero, C‑97/16, EU:C:2017:158, paragraph 20 and the case-law cited).
40. Aucune disposition du traité ne confère à la Cour une compétence pour connaître des litiges relatifs à la responsabilité contractuelle de la Communauté, à l’exception de l’article 238 CE. Celui-ci présuppose toutefois l’existence d’une clause compromissoire en ce sens. Aux termes de l’article 235 CE, la Cour est compétente pour connaître des litiges relatifs à la réparation des dommages visés à l’article 288, deuxième alinéa, CE, disposition qui ne vise que la responsabilité non contractuelle de la Communauté, la responsabilité contractuelle de cette dernière étant mentionnée au premier alinéa de la même disposition (arrêt Flemmer e.a., précité, point 42).
0
861,550
55. In that connection, however, the Court has held that fundamental rights do not constitute unfettered prerogatives and may be subject to restrictions, provided that the restrictions in fact correspond to objectives of general interest pursued by the measure in question and that they do not constitute, with regard to the objectives pursued, a manifest and disproportionate breach of the rights thus guaranteed (see, to that effect, Case C-28/05 Dokter and Others [2006] ECR I-5431, paragraph 75; Case C-394/07 Gambazzi [2009] ECR I-2563, paragraph 29; and Joined Cases C-317/08 to C-320/08 Alassini [2010] ECR I-2213, paragraph 63).
52. When determining how joint and several liability is to be imposed from an external perspective, the Commission is under an obligation, in particular, to adhere to the principle that the penalty must be specific to the offender and the offence, which requires, in accordance with Article 23(3) of Regulation No 1/2003, the amount of the fine imposed to be determined by reference to the gravity of the infringement for which the undertaking concerned is held individually responsible and the duration of the infringement.
0
861,551
27. Finally, the Court has ruled, as regards various exemptions under Article 13B(d) of the Sixth Directive, that, in order to be regarded as exempt transactions the services in question must, viewed broadly, form a distinct whole, fulfilling the specific, essential functions of a service described in that provision (see, to that effect, SDC , paragraphs 66 and 75 (relating to Article 13B(d)(3) and (5) of the Sixth Directive); Case C‑235/00 CSC Financial Services [2001] ECR I-10237, paragraphs 25 and 27 (relating to Article 13B(d)(5)); and Abbey National , paragraph 70 (as regards Article 13B(d)(6)).
65 In this case, if it were to be established, that being a matter for the referring court, that a refusal to allow residence to the third-country nationals at issue in the main proceedings would have the effect that the parties concerned would have to leave the territory of the European Union, the consequence might be a restriction on the rights conferred on their children by their status as Union citizens, in particular the right of residence, since those children might be compelled to accompany their mothers and therefore to leave the territory of the European Union, as a whole. In the event that the mothers were obliged to leave the territory of the European Union, their children would thus be deprived of genuine enjoyment of the substance of the rights conferred on them by their status as Union citizens (see, to that effect, judgment of 13 September 2016, Rendón Marín, C‑165/14, EU:C:2016:675, paragraph 78 and the case-law cited).
0
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27. It is clear from the case-law of the Court that a restriction on the freedom to provide services is warranted only if it pursues a legitimate objective compatible with the EC Treaty and is justified by overriding reasons of public interest; if that is the case, it must be suitable for securing the attainment of the objective which it pursues and not go beyond what is necessary in order to attain it (see, in particular, Case C‑398/95 SETTG [1997] ECR I‑3091, paragraph 21, and Case C‑341/05 Laval un Partneri [2007] ECR I‑11767, paragraph 101).
35. Or, s’agissant des répercussions économiques pouvant découler d’un arrêt de la Cour disant pour droit que l’article 110 TFUE s’oppose à un régime de taxation tel que celui instauré par l’OUG n° 50/2008, le gouvernement roumain s’est essentiellement limité à faire état du nombre élevé de demandes de remboursement de la taxe perçue, qui s’élèverait à 40 000 environ, et à faire référence à la crise économique frappant la Roumanie.
0
861,553
19 Although direct taxation is a matter for the Member States, they must nevertheless exercise their direct taxation powers consistently with Community law (see Case C-279/93 Schumacker [1995] ECR I-225, paragraph 21; Case C-80/94 Wielockx [1995] ECR I-2493, paragraph 16; Case C-107/94 Asscher [1996] ECR I-3089, paragraph 36; and Case C-250/95 Futura Participations and Singer [1997] ECR I-2471, paragraph 19).
43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC.
0
861,554
29 However, the Court has also previously held that the principle of equal treatment does not preclude the correction or amplification of details of a tender, where it is clear that they require clarification or where it is a question of the correction of obvious clerical errors, subject, however, to the fulfilment of certain requirements (see, to that effect, in the context of tendering procedures under Directive 2004/18/EC of the European Parliament and of the Council of 31 March 2004 on the coordination of procedures for the award of public works contracts, public supply contracts and public service contracts (OJ 2004 L 134, p. 114), judgments of 29 March 2012, SAG ELV Slovensko and Others, C‑599/10, EU:C:2012:191, paragraphs 35 to 45, concerning the evaluation of offers stage, and of 10 October 2013, Manova, C‑336/12, EU:C:2013:647, paragraphs 30 to 39, concerning the stage of pre-selection of tenderers).
44. La Cour a également jugé que, dans le cadre d’un recours formé en application de l’article 226 CE, celui-ci doit présenter les griefs de façon cohérente et précise, afin de permettre à l’État membre et à la Cour d’appréhender exactement la portée de la violation du droit communautaire reprochée, condition nécessaire pour que ledit État puisse faire valoir utilement ses moyens de défense et pour que la Cour puisse vérifier l’existence du manquement allégué (voir arrêt Commission/Irlande, précité, point 31).
0
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26 As the Court has already pointed out, the task of a selection board involves as a rule at least two separate stages, the first being an examination of the applications in order to select the candidates admitted to the competition and the second being an examination of the abilities of the candidates for the posts to be filled in order to draw up a list of suitable candidates (see, in particular, Case 44/71 Marcato v Commission [1972] ECR 427, paragraph 19; Case 37/72 Marcato v Commission [1973] ECR 361, paragraph 18, and Case 31/75 Costacurta v Commission [1975] ECR 1563, paragraph 10).
39. For the sake of completeness, it must be noted that, as recitals 3, 21 and 24 in the preamble to Regulation No 1782/2003 make clear, environmental protection forms part of the objectives of the single payment scheme. The Court has also held that environmental protection, one of the essential objectives of the European Union, must be regarded as forming part of the common agricultural policy (Case C-428/07 Horvath [2009] ECR I-6355, paragraph 29). Moreover, Article 2 point (1) of Regulation No 796/2004 expressly provides that arable land, and consequently agricultural areas pursuant to Article 2(a) of Regulation No 795/2004, is land maintained in good agricultural and environmental condition within the meaning of Article 5 of Regulation No 1782/2003.
0
861,556
33. It follows from the above that the term ‘active substances’, for the purposes of the application of Regulation No 1610/96, relates to substances which have a toxic, phytotoxic or plant protection action of their own. In this regard, since Regulation No 1610/96 makes no distinction according to whether that action is direct or indirect, there is no need to restrict the term ‘active substances’ to those whose action may be characterised as direct (see by analogy, so far as concerns pharmaceutical products, Chemische Fabrik Kreussler , C‑308/11, EU:C:2012:548, paragraph 36, and, as regards biocidal products, Söll , EU:C:2012:111, paragraph 31).
30. The Court has held on a number of occasions that it is possible for the risk of seriously undermining the financial balance of a social security system to constitute per se an overriding reason in the general interest capable of justifying an obstacle to the freedom to provide services (Case C-158/96 Kohll [1998] ECR I‑1931, paragraph 41; Smits and Peerbooms , paragraph 72; and Müller-Fauré and van Riet , paragraph 73).
0
861,557
45. It is to be noted that, while Community law does not require national courts to raise of their own motion a plea alleging infringement of Community provisions where examination of that plea would oblige them to go beyond the ambit of the dispute as defined by the parties, they are obliged to raise of their own motion points of law based on binding Community rules where, under national law, they must or may do so in relation to a binding rule of national law (see, to this effect, Joined Cases C-430/93 and C-431/93 van Schijndel and van Veen [1995] ECR I‑4705, paragraphs 13, 14 and 22, and Case C-72/95 Kraaijeveld and Others [1996] ECR I‑5403, paragraphs 57, 58 and 60).
58. Nevertheless, as Article 30 EC provides, the provisions of Article 28 EC do not preclude prohibitions or restrictions on imports, exports or goods in transit justified inter alia on grounds of protection of the health and life of humans.
0
861,558
22. In placing on the person liable for payment the burden of proving that the exporters gave the competent authorities a correct account of the facts, such a requirement constitutes a derogation from the generally accepted rules on the allocation of the burden of proof, under which it is, in principle, for the customs authorities, who wish to rely on Article 220(2)(b) in order to carry out post‑clearance recovery, to adduce in support of their claim the evidence that the incorrect certificates were issued because of the inaccurate account of the facts provided by the exporter (see Beemsterboer Coldstore Services , paragraphs 39 and 46).
8 By way of a preliminary observation, it should be borne in mind that, as the Court has consistently held, the provisions of an agreement concluded by the Council under Articles 228 and 238 of the EEC Treaty form an integral part of the Community legal system as from the entry into force of that agreement ( see judgments in Case 12/86 Demirel [1987] ECR 3719, paragraph 7 and in Case 30/88 Greece v Commission [1989] ECR 3711, paragraph 12 ).
0
861,559
16 In that regard, it must be borne in mind that, according to the case-law of the Court of Justice, Article 30 aims to prohibit all trading rules enacted by Member States which are capable of hindering, directly or indirectly, actually or potentially, intra-Community trade (see Case 8/74 Dassonville [1974] ECR 837, paragraph 5). The Court has made it clear that, in the absence of harmonisation of laws, Article 30 of the Treaty prohibits, in principle, obstacles to intra-Community trade which are the consequence of applying, to goods coming from other Member States where they are lawfully manufactured and marketed, rules that lay down requirements to be met by such goods, such as those relating to presentation, labelling and packaging, even if those rules apply without distinction to domestic products and imported products (see Joined Cases C-267/91 and C-268/91 Keck and Mithouard [1993] ECR I-6097, paragraph 15).
67 Such schemes are also the result of negotiation between employers and employees or their representatives, or of a unilateral decision of the employer. They are also funded entirely by the employer or by both the employer and the employees, with no contributions from the State.
0
861,560
20. Moreover, it also follows from that case-law that the Court can refuse to rule on a question referred for a preliminary ruling by a national court only where it is quite obvious that the interpretation of Community law that is sought bears no relation to the actual facts of the main action or its purpose, where the problem is hypothetical, or where the Court does not have before it the factual or legal material necessary to give a useful answer to the questions submitted to it (see PreussenElektra , paragraph 39; Canal Satélite Digital , paragraph 19; Adolf Truley , paragraph 22; Kapper , paragraph 25).
23 The Italian Government maintains that, at the very least, two of the decrees at issue, namely Decree No 257 of 1 August 1990 and the Decree of 1 September 1990, were not subject to the notification requirement under Article 10 of Directive 83/189. Those two decrees also fell within the scope of Directive 91/492, of which they became the implementing measures, so that the reasoned opinion concerning them issued by the Commission on 2 December 19910, after the adoption of Directive 91/492, became wholly irrelevant. To require the suspension of the two decrees at issue and then their notification at the draft stage would amount to preventing a Member State from maintaining in force rules on health safeguards in accordance with a directive which had already been published, but the period for whose implementation had not yet expired.
0
861,561
58. Where the national legislation in question does not specify the aim pursued, it is important that other elements, taken from the general context of the measure concerned, enable the underlying aim of that measure to be identified for the purposes of review by the courts of whether it is legitimate and whether the means put in place to achieve it are appropriate and necessary (see Palacios de la Villa , paragraph 57, and Age Concern England , paragraph 45).
25. À cet égard, selon une jurisprudence constante de la Cour, si une réglementation nationale telle que celle en cause au principal, – qui est indistinctement applicable aux ressortissants italiens et aux ressortissants des autres États membres – n’est, en règle générale, susceptible de relever des dispositions relatives aux libertés fondamentales garanties par le traité que dans la mesure où elle s’applique à des situations ayant un lien avec les échanges entre les États membres, il ne saurait nullement être exclu que des ressortissants établis dans des États membres autres que la République italienne aient été ou soient intéressés à exploiter des parapharmacies dans ce dernier État membre (voir, en ce sens, arrêt du 1 er  juin 2010, Blanco Pérez et Chao Gómez, C‑570/07 et C‑571/07, Rec. p. I‑4629, point 40 ainsi que jurisprudence citée).
0
861,562
54 As regards infringement of the right to property, the Court has consistently held that, while the right to property forms part of the general principles of Community law, it is not an absolute right and must be viewed in relation to its social function. Consequently, its exercise may be restricted, provided that those restrictions in fact correspond to objectives of general interest pursued by the Community and do not constitute a disproportionate and intolerable interference, impairing the very substance of the rights guaranteed (Case 44/79 Hauer v Land Rheinland-Pfalz [1979] ECR 3727, paragraph 23, Case 265/87 Schräder v Hauptzollamt Gronau [1989] ECR 2237, paragraph 15, and Case C-280/93 Germany v Council [1994] ECR I-4973, paragraph 78).
64. It is in its capacity as the Member State in which the shareholder is resident that, when a resident company pays dividends to its resident ultimate shareholders, that Member State grants to such shareholders, on payment of the dividends, a tax credit equal to the fraction of the advance corporation tax paid by the company which made the distributed profits.
0
861,563
110. More specifically, the Court has taken that step only in quite specific circumstances, where there was a risk of serious economic repercussions owing in particular to the large number of legal relationships entered into in good faith on the basis of rules considered to be validly in force and where it appeared that individuals and national authorities had been led to adopt practices which did not comply with European Union law by reason of objective, significant uncertainty regarding the implications of European Union provisions, to which the conduct of other Member States or the Commission may even have contributed ( Santander Asset Management SGIIC and Others , paragraph 60 and case-law cited).
72. En outre, la consultation et l’assistance juridiques assurées par le notaire lors de l’authentification desdits actes ou conventions ne sauraient être considérées comme une participation à l’exercice de l’autorité publique, même lorsqu’il existe une obligation légale pour le notaire d’assurer une telle consultation ou assistance (voir, en ce sens, arrêt Reyners, précité, point 53).
0
861,564
120. Or, il résulte d’une jurisprudence constante que, dans le cadre d’un pourvoi, un moyen dirigé contre un motif surabondant de l’arrêt attaqué dont le dispositif est fondé à suffisance de droit sur d’autres motifs est inopérant et doit, dès lors, être rejeté (voir, en ce sens, arrêt du 12 novembre 1996, Ojha/Commission, C‑294/95 P, Rec. p. I‑5863, point 52).
72 Accordingly, by contrast with the benefits provided by organisations charged with the management of compulsory social security schemes of the kind referred to in Poucet and Pistre, cited above, the amount of the benefits provided by the Fund depends on the financial results of the investments made by it, in respect of which it is subject, like an insurance company, to supervision by the Insurance Board.
0
861,565
53. According to case-law, the essential function of a trade mark is to guarantee the identity of the origin of the marked goods or service to the consumer or end-user by enabling him, without any possibility of confusion, to distinguish the product or service from others which have another origin (see, in particular, Case C‑299/99 Philips [2002] ECR I‑5475, paragraph 30, and Case C‑37/03 P BioID v OHIM [2005] ECR I‑7975, paragraph 27).
50. With regard to the argument put forward by the Italian Republic that default interest is not due in respect of the operations in question on the ground that no customs debt was ever incurred, the Commission argues first that the wording of Article 379 of the Implementing Regulation indicates precisely the contrary, that is to say, it shows that a customs debt can be incurred where one of the two structural conditions laid down in that provision materialise, in other words, where the customs operation is irregular or where the debtor has failed to furnish proof of its regularity.
0
861,566
10 The Court has consistently held that the Common Customs Tariff prefers to use criteria for classification based on the objective characteristics of products, as defined in the headings of the Common Customs Tariff and in the notes to the sections or chapters (see the judgment in Case C-35/93 Develop Dr Eisbein [1994] ECR I-2655, at paragraph 18).
50. In order to benefit in a situation such as that at issue in the main proceedings from the rights provided for in Article 10 of Regulation No 1612/68, the national of a non-Member State, who is the spouse of a citizen of the Union, must be lawfully resident in a Member State when he moves to another Member State to which the citizen of the Union is migrating or has migrated.
0
861,567
20 Thus, in Case 89/81 Staatssecretaris van Financiën v Hong Kong Trade [1982] ECR 1277, paragraph 6, the Court held that it was apparent from the First Directive (Council Directive 67/227/EEC of 11 April 1967 on the harmonization of the legislation of the Member States concerning turnover tax (OJ, English Special Edition 1967, p. 16) that one of the principles on which the VAT system was based was neutrality, in the sense that within each country similar goods should bear the same tax burden whatever the length of the production and distribution chain.
6 THAT PURPOSE , WHICH THE SECOND DIRECTIVE MENTIONS IN ITS PREAMBLE WHILST AT THE SAME TIME REFERRING TO THE FIRST DIRECTIVE , 67/227 , OF THE SAME DATE ( OFFICIAL JOURNAL , ENGLISH SPECIAL EDITION 1967 , P . 14 ), IS EVIDENT FROM THE PREAMBLE TO THE LATTER DIRECTIVE , WHICH REFERS TO THE NEED TO ACHIEVE SUCH HARMONIZATION OF LEGISLATION CONCERNING TURNOVER TAXES AS WILL ELIMINATE FACTORS WHICH MAY DISTORT CONDITIONS OF COMPETITION AND THEREFORE TO SECURE NEUTRALITY IN COMPETITION , IN THE SENSE THAT WITHIN EACH COUNTRY SIMILAR GOODS SHOULD BEAR THE SAME TAX BURDEN , WHATEVER THE LENGTH OF THE PRODUCTION AND DISTRIBUTION CHAIN .
1
861,568
140 As regards, in the second place, the argument according to which the General Court infringed the principle of equal treatment, it should be noted that, according to settled case-law, it is apparent from Article 256 TFEU, the first paragraph of Article 58 of the Statute of the Court of Justice of the European Union and Article 168(1)(d) of the Rules of Procedure of the Court of Justice that an appeal must indicate precisely the contested elements of the judgment under appeal and also the legal arguments specifically advanced in support of the appeal, failing which the appeal or the ground of appeal in question will be dismissed as inadmissible (see judgments of 30 May 2013, Quinn Barlo and Others v Commission, C‑70/12 P, not published, EU:C:2013:351, paragraphs 47 and 51 and the case-law cited, and of 21 January 2016, Galp Energía España and Others v Commission, C‑603/13 P, EU:C:2016:38, paragraph 43 and the case-law cited).
69. They disregarded the risks faced by severely disabled people, who generally face greater difficulties in finding new employment, as well as the fact that those risks tend to become exacerbated as they approach retirement age. Severely disabled people have specific needs stemming both from the protection their condition requires and from the need to anticipate possible worsening of their condition. As observed by the Advocate General in point 68 of her Opinion, regard must be had to the risk that disabled workers may throughout their lives have financial requirements arising from their disability which cannot be adjusted and/or that, with advancing age, those financial requirements may increase.
0
861,569
49. It should be noted, secondly, that a measure which is liable to hinder the freedom of establishment laid down by Article 52 of the Treaty can be allowed only if it pursues a legitimate objective compatible with the Treaty and is justified by imperative reasons in the public interest. It is further necessary, in such a case, that its application must be appropriate to ensuring the attainment of the objective thus pursued and must not go beyond what is necessary to attain it (see Futura Participations and Singer , paragraph 26, and the case-law cited therein, and X and Y , paragraph 49).
42 In particular, it must be ascertained whether economic links exist between the undertakings concerned which enable them to act together independently of their competitors, their customers and consumers (see Michelin, cited above).
0
861,570
27 The principle of legal certainty is a fundamental principle of Community law which requires in particular that rules imposing charges on a taxpayer be clear and precise so that he may be able to ascertain unequivocally what his rights and obligations are and take steps accordingly (Case C-143/93 Van Es Douane Agenten v Inspecteur der Invoerrechten en Accijnzen [1996] ECR I-431, paragraph 27).
51. Cet argument ne saurait prospérer. En effet, la simple acquisition d’une telle participation ou de tels actifs ne saurait, en principe, être considérée, en soi, comme une menace réelle et suffisamment grave pour la sécurité de l’approvisionnement en énergie.
0
861,571
173. As is also clear from the Court’s case-law, the text of Article 7 of the Habitats Directive states that Article 6(2) to (4) of that directive replaces the first sentence of Article 4(4) of the Birds Directive as from the date of implementation of the Habitats Directive or the date of classification by a Member State under the Birds Directive, where the latter date is later. It is clear, therefore, that areas which have not been classified as SPAs but which should have been so classified continue to fall under the regime governed by the first sentence of Article 4(4) of the Birds Directive (Case C‑374/98 Commission v France , paragraphs 46 and 47).
79 It should be noted in that regard that the existence of actual and certain damage cannot be considered in the abstract by the EU judicature but must be assessed in relation to the specific facts characterising each particular case in point (judgment of 15 June 2000, Dorsch Consult v Council and Commission, C‑237/98 P, EU:C:2000:321, paragraph 25).
0
861,572
38. As the Italian Government and the Commission correctly observed, non-compliance with the 11-month time-limit does not by itself prevent recovery of the customs debt from the principal ( SPKR , paragraphs 27 to 33, and Commission v Germany , paragraph 69).
35. It is only in exceptional circumstances that it would be inappropriate to order repayment of the aid (Case C-5/89 Commission v Germany [1990] ECR I‑3437, paragraph 16; SFEI and Others , paragraph 70; and CELF and Ministre de la Culture et de la Communication , paragraph 42).
0
861,573
62. In the third place, the allegations of distortion of the clear sense of the evidence put forward by the appellants also cannot succeed. The Court has repeatedly held that, where the appellant alleges distortion of the evidence by the General Court, he must, under Article 256 TFUE, the first paragraph of Article 58 of the Statute of the Court of Justice and Article 169(2) of the Rules of Procedure of the Court of Justice, indicate precisely the evidence alleged to have been distorted by that Court and show the errors of appraisal which, in his view, led to that distortion (see Aalborg Portland and Others v Commission , paragraph 50, and Case C‑445/11 P Bavaria v Commission [2012] ECR I‑0000, paragraph 27).
43. That discontinuance could call into question the pursuit, by a self-employed person, of his occupational activity and make his professional circumstances precarious given that, following the discontinuance, he would have no guarantee of pursuing his employment or finding another.
0
861,574
72. According to the settled case-law of the Court, the concept of ‘objective grounds’ for the purposes of clause 4(1) of the framework agreement must be understood as not permitting a difference in treatment between fixed-term workers and permanent workers to be justified on the basis that the difference is provided for by a general, abstract national norm, such as a law or collective agreement ( Del Cerro Alonso , paragraph 57; Gavieiro Gavieiro and Iglesias Torres , paragraph 54; and the order in Montoya Medina , paragraph 40).
88. It is true that the contested decision contains a short summary of the reasons for which the Commission refused to apply the derogation in Article 92(2)(c) of the Treaty to the facts of the case.
0
861,575
28. La République italienne soutient de plus que, eu égard à l’état de cessation d’activité des entreprises bénéficiaires, la récupération des aides serait sans rapport avec l’objectif poursuivi. À cet égard, le fait que des entreprises bénéficiaires soient en difficulté ou en faillite n’affecte pas l’obligation de récupération de l’aide, l’État membre étant tenu, selon le cas, de provoquer la liquidation de la société (voir, notamment, arrêts du 15 janvier 1986, Commission/Belgique, 52/84, Rec. p. 89, point 14, ainsi que du 8 mai 2003, Italie et SIM 2 Multimedia/Commission, C‑328/99 et C‑399/00, Rec. p. I‑4035, point 69), de faire inscrire sa créance au passif de l’entreprise (voir, notamment, arrêts du 21 mars 1990, Belgique/Commission, dit «Tubemeuse», C-142/87, Rec. p. I-959, points 61 à 64, et Italie et SIM 2 Multimedia/Commission, précité, point 85) ou de prendre toute autre mesure permettant le remboursement de l’aide.
43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC.
0
861,576
48. Following that examination, it will be appropriate to answer the second question in Case C‑236/08, by which the Court is asked to examine the same problem from the angle of Article 5(2) of Directive 89/104 and Article 9(1)(c) of Regulation No 40/94, which concern the rights conferred by reputable trade marks. Subject to verification by the Cour de cassation, it appears from the reference for a preliminary ruling that the legislation applicable in France includes the rule referred to in Article 5(2) of Directive 89/104. Furthermore, the Court has stated that that provision of the directive must be interpreted not solely on the basis of its wording, but also in the light of the overall scheme and objectives of the system of which it is a part. Accordingly, the rule referred to in Article 5(2) of Directive 89/104 concerns not only situations in which a third party uses a sign identical with, or similar to, a sign which has a reputation for goods or services which are not similar to those for which that trade mark is registered, but also situations in which such use is made for goods or services which are identical with, or similar to, those for which that trade mark is registered (Case C‑292/00 Davidoff [2003] ECR I‑389, paragraphs 24 to 30, and Case C‑102/07 adidas and adidas Benelux [2008] ECR I‑2439, paragraph 37). 2. The interpretation of Article 5(1)(a) of Directive 89/104 and Article 9(1)(a) of Regulation No 40/94
39. In view of the uncertainty to which it gives rise, such an approach would also be likely to undermine the objective of the Community legislature, which, by choosing a regulation as a means of legislating on shipments of waste, specifically intended to ensure that that legislation was applied simultaneously and consistently in all Member States, such harmonisation concerning not only the substantive conditions in which those shipments may be carried out but also the procedure applicable to those shipments (Case C-324/99 Daimler Chrysler [2001] ECR I-9897, paragraphs 34 and 67).
0
861,577
42. The Court has always emphasised that the public policy exception constitutes a derogation from the fundamental principle of freedom of movement for persons, which must be interpreted strictly and the scope of which cannot be determined unilaterally by the Member States (Case 36/75 Rutili [1975] ECR 1219, paragraph 27; Bouchereau , paragraph 33; Calfa , paragraph 23; Joined Cases C-482/01 and C-493/01 Orfanopoulos and Oliveri [2004] ECR I-5257, paragraphs 64 and 65; Commission v Spain , cited above, paragraph 45, and Case C-441/02 Commission v Germany , paragraph 34).
14 Those sandals and shoes may thus be assimilated to mass-produced inner soles or to mass-produced footwear the soles of which support the arch, which are articles not falling within Chapter 90.
0
861,578
28. The Court held in those judgments that, given that that provision of Regulation No 3820/85 lists certain categories of transport which are excluded from its scope and it is thus a derogation from the general scheme, it may not be interpreted in such a way as to extend its effects beyond what is necessary to safeguard the interests which it seeks to secure. Furthermore, the scope of the derogations which it lays down must be determined in the light of the aims pursued by the regulation (see British Gas , paragraph 12; Mrozek and Jäger , paragraph 9; and Case C‑39/95 Goupil [1996] ECR I‑1601, paragraph 8). The Court ruled in identical terms with regard to the derogations laid down in Articles 13(1)(d) and 3(h) of Regulation No 561/2006 (Case C‑128/04 Raemdonck and Raemdonck‑Janssens [2005] ECR I‑2445, paragraph 19; Case C‑554/09 Seeger [2011] ECR I‑7131, paragraph 33; and Case C‑317/12 Lundberg [2013] ECR, paragraph 20).
29. In that regard, it must be noted that there is unequal treatment wherever the overall pay of full-time employees is higher than that of part-time employees for the same number of hours worked on the basis of an employment relationship ( Helmig and Others , paragraph 26).
0
861,579
20. Since the conditions for access to the profession of physiotherapist have not, to date, been harmonised at European Union level, the Member States remain competent to define such conditions since Directive 2005/36 does not restrict their powers on that point. They must, however, exercise their powers in this area in a manner which respects the basic freedoms guaranteed by the Treaty (see Case C‑108/96 Mac Quen and Others [2001] ECR I‑837, paragraphs 24 and 25, and Colegio de Ingenieros de Caminos, Canales y Puertos , paragraphs 28 and 29).
48 It must be emphasised, however, that the existence of competition is not entirely irrelevant to the question whether a need in the general interest is other than industrial or commercial.
0
861,580
76. In that regard, it must be borne in mind that it follows from the case-law that it is not necessary, in order for the conditions for the application of Article 106(2) TFEU to be fulfilled, that the financial balance or economic viability of the undertaking entrusted with the operation of a service of general economic interest should be threatened. It is sufficient that, in the absence of the exclusive rights at issue, it would not be possible for the undertaking to perform the particular tasks entrusted to it, defined by reference to the obligations and constraints to which it is subject, or that maintenance of those rights is necessary to enable the holder thereof to perform tasks of general economic interest which have been assigned to it under economically acceptable conditions (see, to that effect, Albany , paragraph 107; Brentjens’ , paragraph 107; and Drijvende Bokken , paragraph 97).
61. It should, however, be noted that it is for the Member States to determine the form in which such provision for the basic needs of the third country national concerned is to be made.
0
861,581
38. It should be recalled that the Court, after noting that the Habitats Directive does not define the terms ‘plan’ and ‘project’, has stated that the definition of ‘project’ in the second indent of Article 1(2) of Council Directive 85/337/EEC of 27 June 1985 on the assessment of the effects of certain public and private projects on the environment (OJ 1985 L 175, p. 40) is relevant to defining the concept of ‘plan’ or ‘project’ as provided for in the Habitats Directive ( Waddenvereniging and Vogelbeschermingsvereniging , paragraphs 23, 24 and 26).
31 Next, it should next be ascertained whether the worker is bound by an employment relationship covering a genuine and effective economic activity pursued for the benefit and under the direction of another person for remuneration (Case C-98/96 Ertanir v Land Hessen [1997] ECR I-0000, paragraph 43).
0
861,582
36. First of all, it is settled case-law that the question whether a Member State has failed to fulfil its obligations must be determined by reference to the situation obtaining in the Member State at the end of the period laid down in the reasoned opinion and that the Court cannot take account of any subsequent changes even if they constitute a correct application of the Community law rule which is the subject of the action for failure to fulfil obligations (see, to that effect, Case C‑111/00 Commission v Austria [2001] ECR I‑7555, paragraphs 13 and 14; Case C‑103/00 Commission v Greece [2002] ECR I‑1147, paragraph 23; the judgment of 28 April 2005 in Case C‑157/04 Commission v Spain , not published in the ECR, paragraph 19; and the judgment of 7 July 2005 in Case C‑214/04 Commission v Italy , not published in the ECR, paragraph 14).
31. A finding of abusive practices requires a combination of objective and subjective elements.
0
861,583
28 As the Court emphasised at paragraph 73 of its judgment in SDC, trade in securities involves acts which alter the legal and financial situation as between the parties and are comparable to those involved in the case of a transfer or a payment. The supply of a mere physical, technical or administrative service, which does not alter the legal or financial situation would not, therefore, appear to be covered by the exemption laid down in Article 13B(d)(5) of the Sixth Directive.
68. It follows that the first supplemental agreement merely applied the stipulations of the basic agreement as regards keeping the indexation clause up to date.
0
861,584
41. In that regard, according to the Court’s case‑law, the expression ‘the profession in question’, in point (a) of the first subparagraph of Article 3 of Directive 89/48, is to be construed as covering professions which, in the Member State of origin and the host Member State, are identical or analogous or, in some cases, simply equivalent in terms of the activities they cover (Case C‑330/03 Colegio de Ingenieros de Caminos, Canales y Puertos [2006] ECR I‑801, paragraph 20). That interpretation is equally valid, as observed by the Advocate General in point 75 of his Opinion, in relation to point (b) of the first subparagraph of Article 3 of that directive, a provision which expressly refers to the pursuit of ‘the profession in question’.
56. That is true all the more so since, in the absence of any precise indications to that effect in Regulation No 6/2002, the European Union legislature cannot be regarded as having intended to limit the assessment of designs to a direct comparison ( PepsiCo v Grupo Promer Mon Graphic , paragraph 57).
0
861,585
43. Moreover, as regards in particular exclusive purchasing agreements, the case‑law of the Court of Justice should be recalled, according to which, even if those agreements do not have as their object the restriction of competition within the meaning of Article 81 EC, it is nevertheless necessary to ascertain whether they have the effect of preventing, restricting or distorting competition. The effects of an exclusive purchasing agreement have to be assessed in the economic and legal context in which the agreement occurs and where it may combine with other agreements to have a cumulative effect on competition. It is therefore necessary to analyse the effects of such an agreement, taken together with other agreements of the same type, on the opportunities of national competitors or those from other Member States to gain access to the relevant market or to increase their market share (see Case C‑234/89 Delimitis [1991] ECR I‑935, paragraphs 13 to 15, and Case C‑214/99 Neste [2000] ECR I‑11121, paragraph 25).
18. Il revient donc à la Cour de déterminer si, à la date pertinente pour apprécier le manquement, c’est‑à‑dire à l’issue du délai fixé dans l’avis motivé (voir en ce sens, arrêts du 14 septembre 2004, Commission/Espagne, C-168/03, Rec. p. I‑8227, point 24, et du 27 octobre 2005, Commission/Luxembourg, C-23/05, Rec. p. I‑9535, point 9), les mesures nécessaires pour faire cesser ce manquement avaient été prises par le gouvernement italien.
0
861,586
S’agissant de la question de savoir dans quelles circonstances une entité qui n’est pas l’auteur de l’infraction peut néanmoins être sanctionnée pour celle-ci, la Cour a eu l’occasion de préciser que relève d’une telle hypothèse la situation dans laquelle l’entité ayant commis l’infraction a cessé d’exister juridiquement ou économiquement, dès lors qu’une sanction infligée à une entreprise qui continue à exister juridiquement, mais n’exerce plus d’activités économiques, risque d’être dépourvue d’effet dissuasif (voir, notamment, arrêts du 11 décembre 2007, ETI e.a., C‑280/06, EU:C:2007:775, point 40, ainsi que du 5 mars 2015, Commission e.a./Versalis e.a., C‑93/13 P et C‑123/13 P, EU:C:2015:150, point 57).
24 At the outset, it should be observed that Article 9(1)(a) of the Directive imposes a duty on the employer to be in possession of documents containing an assessment of the risks to safety and health at work, documents to which workers and/or their representatives with specific responsibility for the safety and health of workers must have access under Article 10(3)(a) of the Directive.
0
861,587
22. It should be noted at the outset that Article 6 of the Rome Convention lays down special conflict rules relating to individual contracts of employment and that those rules derogate from the general rules laid down in Articles 3 and 4 of that convention concerning, respectively, the freedom to choose the applicable law and the criteria for determining that law in the absence of such a choice (see, to that effect, Case C‑29/10 Koelzsch [2011] ECR I‑1595, paragraph 34, and Case C‑384/10 Voogsgeerd [2011] ECR I‑0000, paragraph 24).
33 It must first be recalled that, as the Court has consistently held, the fact that a cartel relates only to the marketing of products in a single Member State is not sufficient to exclude the possibility that trade between Member States might be affected .
0
861,588
29. It should be noted at the outset that Directive 96/34 and the Framework Agreement are intended to apply to public officials (see judgment in Chatzi , C‑149/10, EU:C:2010:534, paragraphs 27 to 30).
15 Member States are required to communicate to the Commission any draft technical regulation in accordance with Article 8 of the directive. Such an obligation cannot be subject to the unilateral assessment by the Member State which drafted the regulation of the effects which it may have on trade between Member States.
0
861,589
108 It has noted that where, by reason of an obligation assumed under GATT or of a concession relating to a preference, some producers suffer or are threatened with serious damage, Article XIX gives a contracting party power unilaterally to suspend the obligation and to withdraw or modify the concession, either after consulting the contracting parties jointly and failing agreement between the contracting parties concerned, or even, if the matter is urgent and on a temporary basis, without prior consultation (see Joined Cases 21 to 24/72 International Fruit Company v Produktschap voor Groenten en Fruit [1972] ECR 1219, paragraphs 21, 25 and 26; Case 9/73 Schlueter v Hauptzollamt Loerrach [1973] ECR 1135, paragraph 29; Case 266/81 SIOT v Ministero delle Finanze [1983] ECR 731, paragraph 28; and Joined Cases 267 to 269/91 Amministrazione delle Finanze dello Stato v SPI and SAMI [1983] ECR 801, paragraph 23).
95. As to the Community legislation, it is true that the name ‘feta’ is used without further specification as to the Member State of origin in the combined customs nomenclature and in the Community legislation relating to export refunds.
0
861,590
47. Concerning those two forms of investment, the Court has stated that national measures must be regarded as ‘restrictions’ within the meaning of Article 56(1) EC if they are liable to prevent or limit the acquisition of shares in the undertakings concerned or to deter investors of other Member States from investing in their capital (see Case C‑367/98 Commission v Portugal [2002] ECR I‑4731, paragraph 45; Case C‑483/99 Commission v France [2002] ECR I‑4781, paragraph 40; Case C‑463/00 Commission v Spain , paragraphs 61 and 62; Case C‑98/01 Commission v United Kingdom [2003] ECR I‑4641, paragraphs 47 and 49; Case C‑174/04 Commission v Italy [2005] ECR I‑4933, paragraphs 30 and 31; Joined Cases C‑282/04 and C‑283/04 Commission v Netherlands , paragraph 20; Commission v Germany , paragraph 19; and Case C‑171/08 Commission v Portugal , paragraph 50).
20 QU ' A CET EFFET , IL CONVIENT DE DISTINGUER ENTRE UN IMPOT DESTINE A POURVOIR AUX CHARGES GENERALES DES POUVOIRS PUBLICS ET UNE COTISATION AFFECTEE AU FINANCEMENT D ' UN SYSTEME DE SECURITE SOCIALE , MEME SI LA PERCEPTION D ' UNE TELLE COTISATION SE FAIT DANS DES FORMES EMPRUNTEES A LA PERCEPTION DES REDEVANCES FISCALES ;
0
861,591
114. Il convient de rappeler, à titre liminaire, que l’application d’une astreinte et d’une somme forfaitaire dépend de l’aptitude de chacune à remplir l’objectif poursuivi en fonction des circonstances de l’espèce et que, dans ces conditions, il n’est pas exclu de recourir aux deux types de sanctions prévues (voir arrêt Commission/Grèce, C‑369/07, EU:C:2009:428, point 141)
11 It should also be remembered that the choice of reference country is a matter falling within the discretion enjoyed by the institutions in analysing complex economic situations.
0
861,592
34 In that connection, the Court has repeatedly held that the principle of State liability for loss and damage caused to individuals as a result of breaches of Community law for which the State can be held responsible is inherent in the system of the Treaty (Francovich I, cited above, paragraph 35; Joined Cases C-46/93 and C-48/93 Brasserie du Pêcheur and Factortame [1996] ECR I-1029, paragraph 31; Case C-392/93 British Telecommunications [1996] ECR I-1631, paragraph 38; and Case C-5/94 Hedley Lomas [1996] ECR I-2553, paragraph 24; Joined Cases C-178/94, C-179/94, C-188/94, C-189/94 and C-190/94 Dillenkofer and Others [1996] ECR I-4845, paragraph 20).
184IT IS THEREFORE NECESSARY TO ASCERTAIN WHETHER THE DISCONTINUANCE OF SUPPLIES BY UBC IN OCTOBER 1973 WAS JUSTIFIED .
0
861,593
30. Thus the Court has already ruled that medical services effected for prophylactic purposes may benefit from exemption under Article 13A(1)(b) or (c) of the Sixth Directive. Even in cases where the persons who are the subject of examinations or other medical intervention of a prophylactic nature are not suffering from any disease or health disorder, the inclusion of those services within the meaning of ‘medical care’ and ‘the provision of medical care’ is consistent with the objective of reducing the cost of healthcare, which is common to both the exemption under Article 13A(1)(b) of the Sixth Directive and that under (c) of that paragraph (see, to that effect, L.u.P. , paragraph 29, and the case-law cited). Accordingly, medical services supplied for the purpose of protecting, including maintaining or restoring, human health may benefit from the exemption under Article 13A(1)(b) and (c) of that directive (see, to that effect, Unterpertinger , paragraphs 40 and 41, and D’Ambrumenil and Dispute Resolution Services , paragraphs 58 and 59).
62. As the appellants in the main proceedings have stated, the Belgian legislation deems, in principle, both the heirs of resident persons and the heirs of persons who were non-resident at the time of death to be taxable persons for the purposes of collecting inheritance and/or transfer duties on immovable properties situated in Belgium. It is only in respect of the deduction of debts from the inheritance of non-residents that non-residents and residents are treated differently.
0
861,594
88. However, in exercising their discretion relating to the protection of public health, the Member States must comply with the principle of proportionality. The means which they choose must therefore be confined to what is actually necessary to ensure the safeguarding of public health; they must be proportional to the objective thus pursued, which could not have been attained by measures which are less restrictive of intra-Community trade (see Sandoz , paragraph 18; Van Bennekom , paragraph 39; Commission v Denmark , paragraph 45; and Case C‑24/00 Commission v France , paragraph 52).
15 The corrective statement of reasons in the addendum cannot be taken into account, since it was submitted after the commencement of these proceedings .
0
861,595
36. Article 3 of Directive 2001/23, read in conjunction with Article 8 of that directive, cannot be interpreted as entitling the Member States to take measures which, while being more favourable to employees, are liable to adversely affect the very essence of the transferee’s freedom to conduct a business (see, by analogy, Case C–544/10 Deutsches Weintor [2012] ECR I‑0000, paragraphs 54 and 58).
24. In reply to the first question, the provisions of the First and Sixth Directives contain no explicit rule concerning rounding of amounts of VAT. In particular, the Sixth Directive is silent on that matter.
0
861,596
31. Since, as is apparent from paragraph 18 above, the facts at issue in the main proceedings fall within the scope of application of Directive 92/50 and the interpretation of that directive provides the information necessary to enable the referring court to resolve the case before it, an examination of the abovementioned Community provisions would be of purely academic interest. Consequently, in accordance with established case-law, there is no need to answer the third and fourth questions referred (see, to that effect, Case C-144/04 Mangold [2005] ECR I-9981, paragraphs 36 and 37, and Case C-212/04 Adeneler and Others [2006] ECR I-6057, paragraphs 42 and 43). Costs
72. When a Danish resident, having become a member of a pension scheme with an institution established in Denmark, receives tax advantages on the contributions paid into that scheme, then, before benefits fall to be paid, transfers his residence to another Member State, the Kingdom of Denmark is deprived of the power to tax the benefits corresponding to the contributions deducted or exempted, at least where it has concluded with the Member State to which the person concerned has transferred his residence a double taxation convention based on the OECD Convention. However, in such a case, that result is not due to the fact that the pension institution is established abroad.
0
861,597
28. Secondly, it must be borne in mind that, according to Article 30 EC, the provisions of Articles 28 EC and 29 EC are not to preclude prohibitions or restrictions justified on grounds, inter alia, of the protection of the health and life of humans or animals, provided that such prohibitions or restrictions do not constitute a means of arbitrary discrimination or a disguised restriction on trade between Member States, and that the Court has held that the protection of the health and life of animals constitutes a fundamental requirement recognised by Community law (see, to that effect, Case C‑350/97 Monsees [1999] ECR I-2921, paragraph 24).
14 FINALLY, WITH REGARD TO THE OBJECTION TO THE EFFECT THAT THE DELIVERIES AT ISSUE WERE INTENDED FOR A NON-MEMBER COUNTRY, IT MUST FIRST BE OBSERVED THAT THE GENERAL DECISION DOES NOT DEAL WITH THE POINT WHETHER STOCKS IN EXISTENCE AT THE TIME THAT THE GENERAL DECISION ENTERED INTO EFFECT ARE OR ARE NOT TO BE ADDED TO THE CALCULATION OF THAT PART OF THE PRODUCTION QUOTAS WHICH MAY BE DELIVERED ON THE COMMON MARKET . AS IT EXPLAINED DURING THE ORAL PROCEDURE, HOWEVER, THE COMMISSION' S GENERAL PRACTICE IS TO APPLY A CONCESSION WHEN THE QUOTA SYSTEM IS IMPLEMENTED TO PERMIT AN UNDERTAKING TO DELIVER, OVER AND ABOVE ITS DELIVERY QUOTA, THE QUANTITIES HELD IN STOCK AT THE TIME WHEN THE SYSTEM ENTERS INTO FORCE EITHER TO NON-MEMBER COUNTRIES OR ON THE COMMON MARKET .
0
861,598
null
53. Thus, the provisions referred to in the previous three paragraphs allot, by way of original grant, to the principal director in his capacity as author the rights to exploit a cinematographic work that are at issue in the main proceedings.
0
861,599
29. The Court has stated that only payments which are the consideration for a transaction or an economic activity come within the scope of VAT and that such is not the case in respect of payments which arise simply from ownership of the asset, as in the case of dividends or other yields from a shareholding (see, to that effect, Case C‑333/91 Sofitam [1993] ECR I‑3513, paragraph 13; Case C‑80/95 Harnas & Helm [1997] ECR I‑745, paragraph 15; and EDM , paragraph 49).
9 THE COMMISSION THEREFORE HAD POWER TO DECIDE WHETHER THE FRENCH REPUBLIC SHOULD ABOLISH OR ALTER THE DISPUTED SYSTEM OF AID AS A WHOLE . THE SECOND SUBMISSION
0