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33. In this respect, it should, as a preliminary point, be noted that, as derogations from the rules relating to procedures for the award of public procurement contracts, the provisions of Article 20(2)(c) and (d) of Directive 93/38 must be interpreted strictly. Also, the burden of proof lies on the party seeking to rely on them (see, to that effect, in the context of Directives 71/305 and 93/37, Case 199/85 Commission v Italy [1987] ECR 1039, paragraph 14; Case C-57/94 Commission v Italy [1995] ECR I-1249, paragraph 23; and Case C-385/02 Commission v Italy [2004] ECR I‑8121, paragraph 19).
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65. The disappearance of tax stamps, unlike the theft of goods, has no effect on the taxable amount itself. The manufactured tobacco in respect of which the stamps were purchased may still be sold and the VAT debt, like the excise duty debt, may still arise. Furthermore, it is reasonable, as it has been observed, to encourage the purchaser of tax stamps to take precautions against the risk that they might go missing, although it is probably unnecessary to encourage the owner of goods to supervise them and take precautions against the risk of theft.
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861,601 |
27
In matters relating to tort, delict or quasi-delict, the courts for the place where the harmful event occurred or may occur are usually the most appropriate for deciding the case, in particular on the grounds of proximity of the dispute and ease of taking evidence (judgments of 21 May 2015 in CDC Hydrogen Peroxide, C‑352/13, EU:C:2015:335, paragraph 40, and of 10 September 2015 in Holterman Ferho Exploitatie and Others, C‑47/14, EU:C:2015:574, paragraph 74).
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12 In those circumstances the employees cannot rely on the provisions of the directive in order to set aside the application of certain provisions of the national Law.
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861,602 |
23 It is in this regard settled case-law that if the advantages stemming from the use of the revenue from a charge forming part of a general system of internal charges applying systematically to national products processed and marketed on the national market and to products exported in an unprocessed state fully offset the burden borne by the national product processed and marketed on the national market when it is placed on the market, that charge constitutes a charge having an effect equivalent to a customs duty, contrary to Articles 9 and 12 of the Treaty (see, by way of analogy, Compagnie Commerciale de l'Ouest and Others, cited above, paragraph 27, Case C-17/91 Lornoy and Others [1992] ECR I-6523, paragraph 21, and Case C-72/92 Scharbatke [1993] ECR I-5509, paragraph 10). On the other hand, if the advantages accruing to the taxed national products processed and marketed on the national market from the use of the revenue generated by the charge offset only partially the burden borne by those products, such a charge will constitute a breach of the prohibition of discrimination laid down by Article 95 of the Treaty (see inter alia, by way of analogy, UCAL, paragraph 22).
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51. In this instance, since the contested decision was intended to settle the position to be taken by the European Union in the Joint Committee established by the EC-Switzerland Agreement on the Free Movement of Persons as regards the amendment of Annex II on the coordination of social security schemes, it is appropriate to examine, first, the context of the contested decision and, in particular, that agreement’s objective and content as far as concerns social security.
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861,603 |
33 The Court has pointed out on a number of occasions that the principle of equal treatment to which that provision gives expression prohibits not only overt discrimination based on nationality but also all covert forms of discrimination which, by applying other distinguishing criteria, achieve in practice the same result (Pinna, cited above, paragraph 23).
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30. The 10th recital in the preamble to Regulation No 1432/92 states that the purpose of the regulation is, inter alia, to ensure a uniform implementation throughout the Community of certain of the measures in Resolution 757 (1992). Consequently, account must be taken of the wording and the purpose of that resolution (see, to that effect, Bosphorus, paragraphs 13 and 14) in order to interpret that regulation. Regulation No 1432/92 cannot therefore be interpreted in a manner that is contrary to Resolution 757 (1992).
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861,604 |
52
It is appropriate to note that, having regard to the case-law referred to in paragraphs 40 and 41 of this judgment, the judgment under appeal meets the standard as regards reasoning required of the General Court since, in paragraphs 401 to 407 of that judgment, the General Court set out in detail the factors which it took into account in its decision on the setting of the amount of the fine (see, to that effect, judgment of 22 November 2012, E.ON Energie v Commission, C‑89/11 P, EU:C:2012:738, paragraph 133).
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54. However, such is not the case where, as in the case in the main proceedings, an EU measure expressly provides a case of exclusion from its scope.
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861,605 |
90. As regards the question whether national legislation falls within the scope of one or other of the freedoms of movement, it is clear from well established case‑law that the purpose of the legislation concerned must be taken into consideration (Case C‑196/04 Cadbury Schweppes and Cadbury Schweppes Overseas [2006] ECR I‑7995, paragraphs 31 to 33; Case C‑374/04 Test Claimants in Class IV of the ACT Group Litigation [2006] ECR I‑11673, paragraphs 37 and 38; Case C‑524/04 Test Claimants in the Thin Cap Group Litigation [2007] ECR I‑2107, paragraphs 26 to 34; Haribo Lakritzen Hans Riegel and Österreichische Salinen , paragraph 34; and Accor , paragraph 31).
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18 AMONG THE PENALTIES ATTACHING TO A FAILURE TO COMPLY WITH THE FORMALITIES REQUIRED AS PROOF OF THE RIGHT OF RESIDENCE OF A WORKER ENJOYING THE PROTECTION OF COMMUNITY LAW , DEPORTATION IS CERTAINLY INCOMPATIBLE WITH THE PROVISIONS OF THE TREATY SINCE , AS THE COURT HAS ALREADY CONFIRMED IN OTHER CASES , SUCH A MEASURE NEGATES THE VERY RIGHT CONFERRED AND GUARANTEED BY THE TREATY .
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861,606 |
21. Finally, it is important to bear in mind that the right of free movement of Union citizens is not unconditional but may be subject to the limitations and conditions imposed by the Treaty and by the measures adopted to give it effect (see, for example, to that effect Case C‑356/98 Kaba [2000] ECR I‑2623, paragraph 30; Case C‑466/00 Kaba [2003] ECR I‑2219, paragraph 46; and Case C‑398/06 Commission v Netherlands [2008] ECR I‑0000, paragraph 27).
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37. It must be pointed out that the fact that a person does not seek review of a decision of the contracting authority determining the specifications of an invitation to tender which in his view discriminate against him, in so far as they effectively disqualify him from participating in the award procedure for the contract at issue, but awaits notification of the decision awarding the contract and then challenges it before the body responsible, on the ground specifically that those specifications are discriminatory, is not in keeping with the objectives of speed and effectiveness of Directive 89/665.
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861,607 |
42 That obligation to take all appropriate measures, whether general or particular, binds all the authorities of the Member States including, for matters within their jurisdiction, the courts (Case C-106/89 Marleasing [1990] ECR I-4135, paragraph 8, and Inter-Environnement Wallonie, paragraph 40).
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23. Consequently, within those limits, the claims representative’s sufficient powers must include the authority to accept service of judicial documents.
| 0 |
861,608 |
32. First of all, within the scheme of the Brussels Convention, the jurisdiction of the courts of the Contracting State in which the defendant is domiciled constitutes the general principle enshrined in the first paragraph of Article 2, and it is only by way of derogation from that principle that the Convention provides for an exhaustive list of cases in which the defendant may or must be sued before the courts of another Contracting State. As a consequence, the rules of jurisdiction which derogate from that general principle are to be strictly interpreted, so that they cannot give rise to an interpretation going beyond the cases envisaged by the Convention (see, in particular, Bertrand , paragraph 17; Shearson Lehman Hutton , paragraphs 14, 15 and 16; Benincasa , paragraph 13, and Mietz , paragraph 27).
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66 Moreover, as the documents before the Court show, the Italian Government is challenging the classification of certain financing measures covered by the contested decision as new aid, arguing that if those measures were to constitute aid - as to which the Italian Government does not express an opinion - they are in any event existing aid. Such measures are those which flow from the performance of the public service contract of 30 July 1991.
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861,609 |
32. Secondly, the expression ‘organisations recognised as charitable’ in Article 13A(1)(g) and (h) of the Sixth Directive does not call for a particularly narrow construction (see, to that effect, Dornier , cited above, paragraph 48).
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93
In the alternative, the Parliament submits that the reasonable time principle was not disregarded by the General Court.
| 0 |
861,610 |
31. In that context, the meaning and scope of those terms must be determined, in accordance with settled case-law, taking into account both the terms in which the provision of EU law concerned is couched and its context (see, to that effect, judgments in BLV Wohn- und Gewerbebau , C‑395/11, EU:C:2012:799, paragraph 25, and Lundberg , C‑317/12, EU:C:2013:631, paragraph 18); the objectives pursued by the legislation of which it forms part (see, in particular, judgment in Lundberg , EU:C:2013:631, paragraph 19); and, in the circumstances of this case, the origins of that legislation (see, by analogy, judgment in Pringle , C‑370/12, EU:C:2012:756, paragraph 135).
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58. Secondly, it is clear from the statistics produced by the Commission in its reply that, contrary to the Spanish Government’s contention, that agglomeration, taking into account the permanent population of the Commune of Vera estimated at around 8 000 inhabitants and the large summer influx of tourists experienced by the region concerned, has a PE greater than 10 000. Since the urban waste water from that agglomeration is discharged into an area which, as has been said, should have been identified as a sensitive area, the Spanish authorities should have ensured that that water, before being discharged into that area, was subjected to more stringent treatment than that described in Article 4 of Directive 91/271, that is to say treatment more stringent than secondary treatment, prior to 31 December 1998.
| 0 |
861,611 |
35. It is true that the Court has held in that respect that, in a sector where the activity is based essentially on manpower, the identity of an economic entity cannot be retained if the majority of its employees are not taken on by the alleged transferee (see, to that effect, judgment in CLECE , C‑463/09, EU:C:2011:24, point 41).
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29 At the present stage of development of Community law, it is difficult to avoid the continued existence, for the time being and, doubtless, so long as harmonization of the measures necessary to ensure the protection of health is not more complete, of differences in the classification of products as between Member States.
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861,612 |
26. Next, it must be observed that Article 15(1) of Regulation No 44/2001 constitutes a derogation both from the general rule of jurisdiction laid down in Article 2(1) of the regulation, which confers jurisdiction on the courts of the Member S tate in which the defendant is domiciled, and from the rule of special jurisdiction for contracts, set out in Article 5(1) of the regulation, under which jurisdiction lies with the courts of the place of performance of the obligation on which the claim is based ( Pammer and Hotel Alpenhof , paragraph 53, and Mühlleitner , paragraph 26). Thus, Article 15(1) must necessarily be interpreted strictly (see, to that effect, Mühlleitner , paragraph 27).
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24. Il découle de cette disposition que le Tribunal est appelé à apprécier la légalité des décisions des chambres de recours de l’OHMI en contrôlant l’application du droit de l’Union effectuée par celles-ci eu égard, notamment, aux éléments de fait qui ont été soumis auxdites chambres (voir, notamment, arrêts du 13 mars 2007, OHMI/Kaul, C‑29/05 P, Rec. p. I‑2213, point 54, et du 18 décembre 2008, Les Éditions Albert René/OHMI, C‑16/06 P, Rec. p. I‑10053, point 38).
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861,613 |
58
According to Article 13(3) of the basic regulation, it is for the Commission to initiate an investigation on the basis of evidence which prima facie suggests circumvention practices. It is the Court’s settled case-law that that provision establishes the principle that the burden of proving circumvention falls to the EU institutions (see, to that effect, judgment of 4 September 2014, Simon, Evers & Co., C‑21/13, EU:C:2014:2154, paragraph 35).
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35. While it is true that the basic regulation, and particularly Article 13(3) thereof, establishes the principle that the burden of proof of a circumvention is imposed on the EU institutions, the fact remains that, by providing, in a situation where the interested parties fail to cooperate, that those institutions may base the findings of an investigation of the existence of circumvention on the data available and that the result may be less favourable to the parties who have not cooperated with it, Article 18(1) and (6) of the basic regulation is clearly intended to lessen that burden.
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861,614 | null |
103. En ce qui concerne, d’abord, les conditions de travail, il n’y a pas de «lien de subordination», au sens de l’article 4, paragraphe 4, de la sixième directive, dès lors que les registradores-liquidadores se procurent et organisent eux-mêmes, dans les limites prévues par les dispositions réglementaires et conventionnelles pertinentes, les moyens en personnel et en matériel nécessaires à l’exercice de leurs activités.
| 0 |
861,615 |
48. The Directive must, for that reason, be interpreted in the light of its general scheme and purpose, and in a manner consistent with the Geneva Convention and the other relevant treaties referred to in Article 78(1) TFEU. As is apparent from recital 10 in the preamble thereto, the Directive must also be interpreted in a manner consistent with the rights recognised by the Charter (see, to that effect, Salahadin Abdulla and Others , paragraphs 53 and 54; Bolbol , paragraph 38; and Joined Cases C-411/10 and C-493/10 N.S. and Others [2011] ECR I-13905, paragraph 75).
Questions 1 and 2
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121. In order to establish the selective nature of the contested measures, it is not necessary for the competent national authorities to have a discretionary power in the application of the tax deduction at issue (see Case C-75/97 Belgium v Commission , paragraph 27) even if the existence of such a power may enable the public authorities to favour certain undertakings or productions to the detriment of others and, therefore, to establish the existence of aid within the meaning of Articles 4(c) CS or 87 EC.
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861,616 |
27
It accordingly follows from the Court’s case-law that, first, exceptions to that freedom must be interpreted strictly (see, to that effect, judgments of 21 June 1974, Reyners, 2/74, EU:C:1974:68, paragraphs 43 to 55, and of 1 February 2017, Commission v Hungary, C‑392/15, EU:C:2017:73, paragraph 106 and the case-law cited), second, while the provisions of the Treaty relating to that freedom are aimed at ensuring the benefit of national treatment in the host Member State, they also prohibit the Member State of origin from hindering the establishment in another Member State of one of its nationals or of a company incorporated in accordance with its legislation (judgments of 27 September 1988, Daily Mail and General Trust, 81/87, EU:C:1988:456, paragraph 16, and of 21 May 2015, Verder LabTec, C‑657/13, EU:C:2015:331, paragraph 33 and the case-law cited) and, third, the concept of establishment within the meaning of the Treaty is a very broad one, allowing an EU national to participate, on a stable and continuous basis, in the economic life of a Member State other than his State of origin and to profit therefrom, so contributing to economic and social interpenetration within the European Union (see, to that effect, judgment of 30 November 1995, Gebhard, C‑55/94, EU:C:1995:411, paragraph 25).
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53 THE EXERCISE OF THESE ACTIVITIES LEAVES THE DISCRETION OF JUDICIAL AUTHORITY AND THE FREE EXERCISE OF JUDICIAL POWER INTACT .
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861,617 |
35
In this connection, the Court held that the condition of residence laid down in the Law on State financial aid for higher education studies, as amended by the Law of 26 July 2010, was appropriate for attaining the objective in the public interest, acknowledged at the level of the European Union, of promoting higher education and of significantly increasing the proportion of Luxembourg residents who hold a higher education degree (judgment of 20 June 2013, Giersch and Others, C‑20/12, EU:C:2013:411, paragraphs 53, 56 and 68).
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43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC.
| 0 |
861,618 |
39. The Court has also held that the use to which capital goods are put merely determines the extent of the initial deduction to which the taxable person is entitled under Article 17 of the Sixth Directive and the extent of any adjustments in the course of the following periods, but does not affect whether a right to deduct arises. It follows that the immediate use of the goods for taxable supplies does not in itself constitute a condition for the application of the system of adjustment of deductions ( Lennartz , paragraphs 15 and 16).
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61
Furthermore, whether or not the evidence before it is sufficient is a matter to be appraised by the General Court alone and is not subject to review by the Court of Justice on appeal, except where that evidence has been distorted or the substantive inaccuracy of the findings of the General Court is apparent from the documents in the case (see, to that effect, judgment of 19 March 2015, Dole Food and Dole Fresh Fruit Europe v Commission, C‑286/13 P, EU:C:2015:184, paragraph 58 and the case-law cited).
| 0 |
861,619 |
53. In that regard, it follows from the case-law that it is for the national authorities, in accordance with Community law and subject to review by the national courts, to take into account, in particular, the existence of specific provisions, be they national or regional, legislative or administrative, or tax or social security provisions, the general interest of the activities of the taxable person concerned, the fact that other taxable persons carrying on the same activities already have similar recognition, and the fact that the costs of the supplies in question may be largely met by health insurance schemes or other social security bodies (see Kügler , paragraphs 57 and 58, and Dornier , paragraph 72).
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58 In the main proceedings, the national court will thus be able to take into account the existence of specific provisions, be they national or regional, legislative or administrative, or tax or social security provisions, the fact that associations carrying on the same activities as the claimant in the main proceedings are already entitled to a similar exemption, given the public interest inherent in those activities, and the fact that the costs of the services supplied by the claimant in the main proceedings may be largely met by statutory health funds or by social security bodies with which private operators such as the claimant in the main proceedings have contractual relations.
| 1 |
861,620 |
39. However, it is also clear from the case-law of the Court that, in certain situations, goods, materials or raw materials resulting from an extraction or manufacturing process, the primary aim of which is not their production, may be regarded not as residue, but as by‑products which their holder does not seek to ‘discard’, within the meaning of Article 1(a) of the Directive, but which he intends to exploit or market on terms advantageous to himself in a subsequent process – including, as the case may be, in order to meet the needs of economic operators other than the producer of those substances – provided that such re-use is a certainty, does not require any further processing prior to re-use and forms an integral part of the process of production or use (see, to that effect, Palin Granit , paragraphs 34 to 36; Case C‑114/01 AvestaPolarit Chrome [2003] ECR I‑8725, paragraphs 33 to 38; Niselli , paragraph 47; and also Case C‑416/02 Commission v Spain [2005] ECR I‑7487, paragraphs 87 and 90, and Case C‑121/03 Commission v Spain [2005] ECR I‑7569, paragraphs 58 and 61).
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62. Cependant, un élément d’un signe composé ne conserve pas une telle position distinctive autonome si cet élément forme avec le ou les autres éléments du signe, pris ensemble, une unité ayant un sens différent par rapport au sens desdits éléments pris séparément (voir arrêt Bimbo/OHMI, C‑591/12 P, EU:C:2014:305, point 25 et jurisprudence citée).
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35. That social objective is to guarantee employees a minimum level of Community protection in the event of the employer’s insolvency through payment of outstanding claims resulting from contracts of employment or employment relationships and relating to pay for a specific period ( Maso and Others , cited above, paragraph 56; Case C-125/97 Regeling [1998] ECR I-4493, paragraph 20; Case C-441/99 Gharehveran [2001] ECR I-7687, paragraph 26, and Case C‑201/01 Walcher [2003] ECR I-0000, paragraph 38).
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21 The Italian Government states, in its reply, that denaturing is a process designed to render alcohol toxic so that it cannot be neutralised or re-converted for use in food products.
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861,622 |
126. The rules on which both Decision 91/1 and the judgment in Commission v Spain are based are the expression of one of the essential tasks with which the European Union is entrusted under Article 3(3) TEU – namely the establishment of an internal market – and under Protocol No 27 on the internal market and competition, which, pursuant to Article 51 TEU, forms an integral part of the Treaties and under which the internal market is to include a system ensuring that competition is not distorted (see Case C-496/09 Commission v Italy , paragraph 60).
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37 A titre liminaire, il convient de relever que, contrairement à ce que prétendent FCTL et Meatal, il n'y a pas lieu de distinguer la présente affaire de celle qui a été jugée par la Cour dans l'arrêt Anglo Irish Beef Processors International e.a., précité, ni en ce que la force majeure résulterait d'un acte communautaire ni en ce qu'il n'aurait pas existé d'autre marché pour la viande originaire du Royaume-Uni.
| 0 |
861,623 |
37. Furthermore, funds which, without being collective investment undertakings within the meaning of the UCITS Directive, display characteristics identical to theirs and thus carry out the same transactions or, at least, display features that are sufficiently comparable for them to be in competition with such undertakings must also be regarded as special investment funds (see, to that effect, judgments in Abbey National , C‑169/04, EU:C:2006:289, paragraphs 53 to 56; JP Morgan Fleming Claverhouse Investment Trust and The Association of Investment Trust Companies , C‑363/05, EU:C:2007:391, paragraphs 48 to 51; Wheels Common Investment Fund Trustees and Others , C‑424/11, EU:C:2013:144, paragraph 24; and ATP PensionService , C‑464/12, EU:C:2014:139, paragraph 47).
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41. Consequently, the manufacturing processes of a product are decisive only when a tariff heading expressly so provides (see Weber , paragraph 15).
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861,624 |
27 However, in Case C-57/93 Vroege [1994] ECR I-4541, paragraphs 20 to 27, and Case C-128/93 Fisscher [1994] ECR I-4583, paragraphs 17 to 24, the Court took the view that the limitation of the effects in time of the Barber judgment concerned only those kinds of discrimination which, owing to the transitional derogations for which Community law provided and which were capable of being applied to occupational pensions, employers and pension schemes could reasonably have considered to be permissible (Case C-435/93 Dietz [1996] ECR I-5223, paragraph 19).
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102 In those circumstances the plea in law alleging a breach of Article 168 of the Lomé Convention must be rejected.
Infringement of GATT rules
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861,625 |
41. In that connection, it should be borne in mind that the interpretation which, in the exercise of the jurisdiction conferred on it by Article 267 TFEU, the Court gives to a rule of EU law clarifies and defines the meaning and scope of that rule as it must be or ought to have been understood and applied from the time of its entry into force. It follows that the rule as thus interpreted may, and must, be applied by the courts even to legal relationships which arose and were established before the judgment ruling on the request for interpretation, provided that in other respects the conditions for bringing a dispute relating to the application of that rule before the competent courts are satisfied (see, inter alia, Joined Cases C-338/11 to C-347/11 Santander Asset Management SGIIC and Others [2012] ECR, paragraph 58 and the case-law cited).
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55. That argument cannot be accepted.
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861,626 |
16 As regards the latter condition, it is the way in which the activities are carried out that determines the scope of the treatment of public bodies as non-taxable persons (Joined Cases 231/87 and 129/88 Ufficio Distrettuale delle Imposte Dirette di Fiorenzuola d'Arda and Others v Comune di Carpaneto Piacentino and Others [1989] ECR 3233, paragraph 15, and Case C-4/89 Comune di Carpaneto Piacentino and Others v Ufficio Provinciale Imposta sul Valore Aggiunto di Piacenza [1990] ECR I-1869, paragraph 10).
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33 It follows from the foregoing that the words transactions in securities refer to transactions liable to create, alter or extinguish parties' rights and obligations in respect of securities.
Interpretation of the words negotiation in securities
Observations submitted to the Court
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43. Force est de constater que ladite législation, qui fait dépendre l’application d’un abattement sur la base imposable des biens transmis du lieu de résidence du défunt, ou du donateur et du bénéficiaire, aux dates respectivement susmentionnées, aboutit à ce que les successions ou les donations entre non-résidents comprenant de tels biens soient soumises à une charge fiscale plus lourde que celle qui grève celles-ci lorsque l’une au moins des parties impliquées avait sa résidence sur le territoire allemand à ces mêmes dates et, partant, a pour effet de diminuer la valeur de la succession ou de la donation (voir arrêts Mattner, EU:C:2010:216, points 27 et 28, ainsi que Welte, EU:C:2013:662, point 25).
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67. Ascertaining which elements of a matter must be categorised as essential is not – contrary to what the Council and the Commission claim – for the assessment of the European Union legislature alone, but must be based on objective factors amenable to judicial review.
| 0 |
861,628 |
84. It is therefore important to verify, on a case by case basis, whether the acts of the organisation in question can endanger national security or public order within the meaning of Article 24(1) of Directive 2004/83. In that regard, the Court has held, in relation to Article 12(2)(b) of that directive, that terrorist acts, which are characterised by their violence towards civilian populations, even if committed with a purportedly political objective, fall to be regarded as serious non-political crimes within the meaning of that provision (judgment in B and D , C‑57/09 and C‑101/09, EU:C:2010:661, paragraph 81).
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21. However, it is apparent from the case-law that the Commission cannot be required to communicate to an unsuccessful tenderer, first, in addition to the reasons for rejecting its tender, a detailed summary of how each detail of its tender was taken into account when the tender was evaluated and, second, in the context of notification of the characteristics and relative advantages of the successful tender, a detailed comparative analysis of the successful tender and of the unsuccessful tender (see, to that effect, order of 29 November 2011 in Case C‑235/11 P Evropaïki Dynamiki v Commission , paragraphs 50 and 51 and the case-law cited).
| 0 |
861,629 |
41
That being said, it must be possible to classify any waste treatment operation as either a ‘disposal’ or a ‘recovery’ operation, and, as is apparent from Article 3(19) of Directive 2008/98, a single operation may not be classified at the same time as both a ‘disposal’ and a ‘recovery’ operation. Consequently, as is the case in the main proceedings, in a situation where, having regard solely to the terms of the operations in question, a waste treatment operation cannot be brought within one of the operations or categories of operations referred to in Annexes I and II to the directive, such operations must be classified on a case-by-case basis in the light of the objectives and definitions set out in the directive (see, by analogy, judgment of 27 February 2002 in ASA, C‑6/00, EU:C:2002:121, paragraphs 62 to 64).
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26. In those circumstances, if a review body were to refuse access to those procedures to a tenderer in a position like that of Mr Hackermüller, the effect would be to deny him not only his right to seek review of the decision he alleges to be unlawful but also the right to challenge the validity of the ground for exclusion raised by that body to deny him the status of a person who has been or risks being harmed by the alleged unlawfulness.
| 0 |
861,630 |
15 ALTHOUGH THE QUESTION SUBMITTED IS CONCERNED ONLY WITH WHETHER THE REGULATION IN QUESTION IS INVALID , IT IS APPROPRIATE TO INDICATE THE LIMITS AND CONSEQUENCES OF ITS INVALIDITY , AS THE COURT POINTED OUT IN ITS AFORESAID JUDGMENT OF 15 OCTOBER 1980 , IN ORDER TO ENABLE THE NATIONAL COURT TO RESOLVE THE ISSUE BEFORE IT .
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33. The requirement at issue in the main proceedings may, in principle, contribute not only to ensuring the correct collection of VAT and preventing evasion but also to eliminating the risk of loss of tax revenue. It follows that the Republic of Poland is fully entitled to submit that that requirement pursues the legitimate objectives set out in Articles 90(1) and 273 of the VAT Directive.
| 0 |
861,631 |
59. It must be borne in mind, in that regard, that the Court has already held that Community law does not preclude a retirement pension being calculated pro rata temporis in the case of part-time employment. The fact that, in addition to the number of years spent working in the civil ser vice, an official’s actual period of service during those years, as compared with the actual period of service of an official who has worked on a full-time basis throughout his career, is also taken into account is an objective criterion unrelated to any discrimination on grounds of sex, allowing his pension entitlement to be reduced proportionately (see, regarding officials, Joined Cases C‑4/02 and C‑5/02 Schönheit and Becker [2003] ECR I‑12575, paragraphs 90 and 91).
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52. Consequently, the answer to the first two questions in Case C‑509/09 and the single question in Case C‑161/10 is that Article 5(3) of the Regulation must be interpreted as meaning that, in the event of an alleged infringement of personality rights by means of content placed online on an internet website, the person who considers that his rights have been infringed has the option of bringing an action for liability, in respect of all the damage caused, either before the courts of the Member State in which the publisher of that content is established or before the courts of the Member State in which the centre of his interests is based. That person may also, instead of an action for liability in respect of all the damage caused, bring his action before the courts of each Member State in the territory of which content placed online is or has been accessible. Those courts have jurisdiction only in respect of the damage caused in the territory of the Member State of the court seised.
Interpretation of Article 3 of the Directive
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26. The elements which characterise different situations, and hence their comparability, must in particular be determined and assessed in the light of the subject-matter and purpose of the Community act which makes the distinction in question. The principles and objectives of the field to which the act relates must also be taken into account (see, to that effect, Case 6/71 Rheinmühlen Düsseldorf [1971] ECR 823, paragraph 14; Joined Cases 117/76 and 16/77 Ruckdeschel and Others [1977] ECR 1753, paragraph 8; Case C‑280/93 Germany v Council [1994] ECR I‑4973, paragraph 74; and Joined Cases C‑364/95 and C‑365/95 T. Port [1998] ECR I‑1023, paragraph 83).
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20. However, the Court has decided, in paragraph 44 of the judgment in Taksatorringen , cited above, to which the national court refers in its order for reference, that the expression ‘related services performed by insurance brokers and insurance agents’ in Article 13B(a) of the Sixth Directive refers only to services provided by professionals who have a relationship with both the insurer and the insured party.
| 0 |
861,633 |
20. At the outset, it should be noted that, even though, formally, the referring court has limited its questions to the interpretation of Article 20 TFEU, such a situation does not prevent the Court from providing the referring court with all the elements of interpretation of European Union law which may be of assistance in adjudicating on the case before it, whether or not that court has specifically referred to them in the questions (see, to that effect, Case C‑434/09 McCarthy [2011] ECR I‑3375, paragraph 24 and the case-law cited).
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20 It follows that in relation to contracts of employment, the place of performance of the relevant obligation must be interpreted as meaning, for the purposes of Article 5(1) of the Convention, the place where the employee actually performs the work covered by the contract with his employer.
| 0 |
861,634 |
25. In that regard, the Court has held on numerous occasions that the Treaty provisions relating to freedom of movement for persons are intended to facilitate the pursuit by Community nationals of occupational activities of all kinds throughout the Community, and preclude measures which might place Community nationals at a disadvantage when they wish to pursue an economic activity in the territory of another Member State (Joined Cases 154/87 and 155/87 Wolf and Others [1988] ECR 3897, paragraph 13, Case C-415/93 Bosman [1995] ECR I-4921, paragraph 94, and Case C-18/95 Terhoeve [1999] ECR I-345, paragraph 37, and Case C-190/98 Graf [2000] ECR I-493, paragraph 21).
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34 IN THAT RESPECT IT IS PERTINENT TO POINT OUT THAT OBSERVANCE OF THAT REQUIREMENT IMPLIES THAT THE PARLIAMENT HAS EXPRESSED ITS OPINION . IT IS IMPOSSIBLE TO TAKE THE VIEW THAT THE REQUIREMENT IS SATISFIED BY THE COUNCIL ' S SIMPLY ASKING FOR THE OPINION . THE COUNCIL IS , THEREFORE , WRONG TO INCLUDE IN THE REFERENCES IN THE PREAMBLE TO REGULATION NO 1293/79 A STATEMENT TO THE EFFECT THAT THE PARLIAMENT HAS BEEN CONSULTED .
| 0 |
861,635 |
14 As the Court has already held, in order to fall within the scope of the Directive, a benefit must constitute the whole or part of a statutory scheme providing protection against one of the risks listed in Article 3(1) of the Directive, or a form of social assistance having the same objective, and be directly and effectively linked to protection against one of those risks (see the judgments in Case C-243/90 Smithson [1992] ECR I-467, paragraphs 12 and 14; Joined Cases C-63/91 and C-64/91 Jackson and Cresswell [1992] ECR I-4737, paragraphs 15 and 16; and Case C-137/94 R v Secretary of State for Health, ex parte Richardson [1995] ECR I-3407, paragraphs 8 and 9).
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7. À cet égard, il convient de rappeler que, selon une jurisprudence constante, l’existence d’un manquement doit être appréciée en fonction de la situation de l’État membre telle qu’elle se présentait au terme du délai fixé dans l’avis motivé et que les changements intervenus par la suite ne sauraient être pris en compte par la Cour (voir, notamment, arrêts du 17 janvier 2008, Commission/Allemagne, C‑152/05, Rec. p. I‑39, point 15, et du 25 février 2010, Commission/France, C‑170/09, point 6).
| 0 |
861,636 |
27
According to the Court’s case-law, it is also important for the national court to set out the precise reasons why it was unsure as to the interpretation of EU law and why it considered it necessary to refer questions to the Court for a preliminary ruling (judgment of 21 November 2013, Deutsche Lufthansa, C‑284/12, EU:C:2013:755, paragraph 21).
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25. First of all, it must be pointed out that, before the adoption of Regulation No 2988/95, the Community legislature had made no provision for a rule on limitation applicable to the recovery of advantages wrongly received by economic operators as a result of an act or omission on their part which had or would have had the effect of prejudicing the general budget of the Communities or budgets managed by them.
| 0 |
861,637 |
19
It should be noted at the outset that, when interpreting a provision of EU law, it is necessary to consider not only its wording but also its context and the objectives pursued by the rules of which it is part. The background to a provision of EU law may also contain elements relevant to its interpretation (judgment of 2 September 2015, Surmačs, C‑127/14, EU:C:2015:522, paragraph 28).
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30. The 11th and 12th recitals in the preamble to Regulation No 259/93 also confirm that the supervision and control established by that regulation are intended to protect the environment, not only within the Community but also in third countries to which waste is exported from the Community.
| 0 |
861,638 |
27. Furthermore, measures taken by a Member State, the aim or effect of which is to treat goods coming from other Member States less favourably and, in the absence of harmonisation of national legislation, obstacles to the free movement of goods which are the consequence of applying, to goods coming from other Member States where they are lawfully manufactured and/or marketed, rules that lay down requirements to be met by such goods, even if those rules apply to all products alike, must be regarded as ‘measures having equivalent effect to quantitative restrictions on imports’ for the purposes of Article 34 TFEU (see, to that effect, Deutscher Apothekerverband , paragraph 67).
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Pour autant que les requérantes reprochent au Tribunal une violation de l’obligation de motivation, il convient de rappeler
que l’obligation de motivation prévue à l’article 296 TFUE constitue une formalité substantielle qui doit être distinguée
de la question du bien‑fondé de la motivation, celui-ci relevant de la légalité au fond de l’acte litigieux (arrêt du 29 septembre
2011, Elf Aquitaine/Commission, C‑521/09 P, EU:C:2011:620, point 146 et jurisprudence citée).
| 0 |
861,639 |
18. In the absence of a Treaty definition of ‘movement of capital’ within the meaning of Article 56(1) EC, the Court has previously recognised the nomenclature set out in Annex I to Council Directive 88/361/EEC of 24 June 1988 for the implementation of Article 67 of the Treaty [article repealed by the Treaty of Amsterdam] (OJ 1988 L 178, p. 5) as having indicative value. Movements of capital within the meaning of Article 56(1) EC therefore include direct investments, that is to say, as that nomenclature and the related explanatory notes show, investments of any kind undertaken by natural or legal persons and which serve to establish or maintain lasting and direct links between the persons providing the capital and the undertakings to which that capital is made available in order to carry out an economic activity (see, to that effect, Case C‑446/04 Test Claimants in the FII Group Litigation [2006] ECR I‑11753, paragraphs 179 to 181, and Case C‑157/05 Holböck [2007] ECR I‑0000, paragraphs 33 and 34). As regards shareholdings in new or existing undertakings, as those explanatory notes confirm, the objective of establishing or maintaining lasting economic links presupposes that the shares held by the shareholder enable him, either pursuant to the provisions of the national laws relating to companies limited by shares or in some other way, to participate effectively in the management of that company or in its control (see Test Claimants in the FII Group Litigation , paragraph 182, and Holböck , paragraph 35; see also C‑367/98 Commission v Portugal [2002] ECR I‑4731, paragraph 38; Case C‑483/99 Commission v France [2002] ECR I‑4781, paragraph 37; Case C‑503/99 Commission v Belgium [2002] ECR I‑4809, paragraph 38; Case C‑463/00 Commission v Spain [2003] ECR I‑4581, paragraph 53; Case C‑98/01 Commission v United Kingdom [2003] ECR I‑4641, paragraph 40; Case C‑174/04 Commission v Italy [2005] ECR I‑4933, paragraph 28; and Commission v Netherlands , paragraph 19).
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45
Furthermore, the restrictive effects of that legislation cannot be considered to be too indirect or too uncertain for it to be possible to regard that legislation, in accordance with the Court’s case-law stemming from, inter alia, the judgments of 7 March 1990 in Krantz (C‑69/88, EU:C:1990:97, paragraphs 10 and 11), and of 13 October 1993 in CMC Motorradcenter (C‑93/92, EU:C:1993:838, paragraphs 10 to 12), as not constituting a restriction within the meaning of Article 35 TFEU.
| 0 |
861,640 |
29 However, as the Court has already held (see, inter alia, Case C-279/93 Finanzamt Köln-Altstadt v Schumacker [1995] ECR I-225, paragraph 28), national rules under which a distinction is drawn on the basis of residence are liable to operate mainly to the detriment of nationals of other Member States, as non-residents are in the majority of cases foreigners.
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85. Nor is the fact that an undertaking does not act on the outcome of a meeting having an anti-competitive purpose such as to relieve it of responsibility for the fact of its participation in a cartel, unless it has publicly distanced itself from what was agreed in the meeting (see Case C-291/98 P Sarrió v Commission [2000] ECR I-9991, paragraph 50).
| 0 |
861,641 |
48. However, where a Member State has chosen not to tax resident UCITS in receipt of nationally‑sourced dividends, it cannot rely on the argument that there is a need to ensure a balanced allocation between the Member States of the power to tax in order to justify the taxation of non‑resident UCITS in receipt of such income (see Amurta , paragraph 59; Aberdeen Property Fininvest Alpha , paragraph 67; and Commission v Germany , paragraph 78).
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3 THE COUNCIL CONTESTS THE ADMISSIBILITY OF THE APPLICATION IN SO FAR AS IT IS DIRECTED AGAINST THE DECISION REJECTING THE COMPLAINT . THE APPLICANTS HAVE NO INTEREST IN TAKING ACTION AGAINST THAT DECISION SINCE ITS ANNULMENT WOULD IN NO WAY AFFECT THE SALARY STATEMENTS CALCULATED PURSUANT TO THE CONTESTED REGULATION .
| 0 |
861,642 |
64. The Court has moreover already accepted that the combating of money laundering, which is related to the aim of protecting public order, constitutes a legitimate aim capable of justifying a barrier to the freedom to provide services (see, to that effect, Case C-212/08 Zeturf [2011] ECR I-0000, paragraphs 45 and 46).
– Suitability of the national legislation at issue for attaining the aims it pursues
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16 The answer to the first two questions must therefore be that the erroneous release by the national intervention agency of the security provided for in Article 25 of Commission Regulation No 2730/79 of 29 November 1979 laying down common detailed rules for the application of the system of export refunds on agricultural products does not have the effect of discharging the exporter from his obligations . In its decision on whether to grant an extension of time for the submission of the documents required under the regulation, the intervention agency must take into consideration the consequences which its error may have had on the exporter' s conduct .
The period prescribed for the submission of a request for an extension of time ( Question 3 )
| 0 |
861,643 |
55. The Court has consistently held that it follows from the context of the Treaty in which Article 211 EC must be placed and also from practical requirements that the concept of implementation must be given a wide interpretation. Since only the Commission is in a position to keep track of agricultural market trends and to act quickly when necessary, the Council may confer on it wide powers in that sphere. Consequently, the limits of those powers must be determined by reference to the essential general aims of the organisation of the market in question (Case 22/88 Vreugdenhil and Van der Kolk [1989] ECR 2049, paragraph 16, and Joined Cases C-9/95, C-23/95 and C-156/95 Belgium and Germany v Commission [1997] ECR I-645, paragraph 36).
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106. Those rules are therefore contrary to Articles 2(1) and 4(2) of Directive 85/337, as amended. The United Kingdom has thus failed to fulfil its obligation to transpose those provisions into domestic law.
| 0 |
861,644 |
16
First of all, it must be pointed out that the right of Union citizens and their family members to reside in the European Union is not unconditional but may be subject to the limitations and conditions imposed by the Treaty and by the measures adopted to give it effect (see, inter alia, judgment of 10 July 2008, Jipa, C‑33/07, EU:C:2008:396, paragraph 21, and of 13 September 2016, Rendón Marín, C‑165/14, EU:C:2016:675, paragraph 55).
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S’agissant des autres arguments de NIOC e.a., développés dans le cadre de la deuxième branche du deuxième moyen, il y a lieu
de constater, d’une part, que le point 48 de l’arrêt du 19 juillet 2012, Parlement/Conseil (C‑130/10, EU:C:2012:472), n’est
pas pertinent en l’espèce, dès lors que ledit arrêt concerne le champ d’application respectif des articles 75 TFUE et 215
TFUE, et non, comme en l’espèce, celui des articles 215 TFUE et 291, paragraphe 2, TFUE (arrêt du 1er mars 2016, National Iranian Oil Company/Conseil, C‑440/14 P, EU:C:2016:128, point 43).
| 0 |
861,645 |
27. In that regard, the Court explained that recourse to a public policy clause can be envisaged only where recognition or enforcement of the judgment delivered in another Contracting State would be at variance to an unacceptable degree with the legal order of the State in which enforcement is sought inasmuch as it infringes a fundamental principle. The infringement would have to constitute a manifest breach of a rule of law regarded as essential in the legal order of the State in which enforcement is sought or of a right recognised as being fundamental within that legal order ( Krombach , paragraph 37).
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116. Thus, by limiting that programme to certain types of bonds issued only by those Member States which are undergoing a structural adjustment programme and which have access to the bond market again, the ECB has, de facto, restricted the volume of government bonds eligible to be purchased in the framework of the programme and, accordingly, has limited the scale of the programme’s impact on the financing conditions of the States of the euro area.
| 0 |
861,646 |
45. First, as the Court has held, the verb ‘to discard’ must be interpreted in the light of the aim of Directive 75/442, which, in the wording of the third recital in the preamble, is the protection of human health and the environment against harmful effects caused by the collection, transport, treatment, storage and tipping of waste, and that of Article 174(2) EC, which states that Community policy on the environment is to aim at a high level of protection and is to be based, in particular, on the precautionary principle and the principle that preventive action should be taken. The verb ‘to discard’, which determines the scope of ‘waste’, therefore cannot be interpreted restrictively (see to that effect Joined Cases C‑418/97 and C‑419/97 ARCO Chemie Nederland and Others [2000] ECR I‑4475, paragraphs 36 to 40).
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7 THE COMMISSION CONSIDERED THAT IT COULD NOT ACCEPT THE ARGUMENT PUT FORWARD BY THE BELGIAN GOVERNMENT . ON 2 APRIL 1979 IT ISSUED A REASONED OPINION IN ACCORDANCE WITH ARTICLE 169 OF THE TREATY STRESSING INTER ALIA :
- THAT THE KINGDOM OF BELGIUM COULD NOT RELY ON THE SECOND PARAGRAPH OF ARTICLE 6 OF ITS CONSTITUTION TO JUSTIFY THE DISPUTED PRACTICES IN THE MATTER OF ACCESS TO EMPLOYMENT ;
- THAT THE EXCEPTION CLAUSE CONTAINED IN ARTICLE 48 ( 4 ) OF THE TREATY COVERS ONLY POSTS WHOSE PERFORMANCE INVOLVES ACTUAL PARTICIPATION IN OFFICIAL AUTHORITY , THAT IS TO SAY , INVOLVING A POWER OF DECISION OVER INDIVIDUALS OR PUTTING IN QUESTION NATIONAL INTERESTS , ESPECIALLY THOSE WHICH TOUCH UPON THE INTERNAL AND EXTERNAL SECURITY OF THE STATE ;
- THAT THE CONDITIONS FOR APPLYING THE EXCEPTION CLAUSE ARE NOT FULFILLED IN THE CASE OF POSTS OF THE KIND COVERED BY THE VACANCY NOTICES IN QUESTION .
| 0 |
861,647 |
38 First, non-collection of the duties must have been due to an error made by the competent authorities themselves. Second, the error they made must be such that the person competent, acting in good faith, could not reasonably have been able to detect it in spite of the professional experience and exercise of due care required of him. Finally, he must have complied with all the provisions laid down by the legislation in force so far as his customs declaration is concerned (see, in particular, Hewlett Packard France, paragraph 13, Faroe Seafood, paragraph 83, and Case C-370/96 Covita [1998] ECR I-7711, paragraphs 25 to 28).
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S’agissant de l’hypothèse, visée à l’article 291, paragraphe 2, TFUE, de la compétence d’exécution que le Conseil peut se
réserver « dans des cas spécifiques dûment justifiés », il y a lieu de rappeler que la Cour a interprété l’article 145, troisième
tiret, du traité CEE, qui correspond à l’article 291, paragraphe 2, TFUE, en ce sens que le Conseil doit motiver la décision
par laquelle il se réserve d’exercer des compétences d’exécution de façon circonstanciée (arrêts du 24 octobre 1989, Commission/Conseil,
16/88, EU:C:1989:397, point 10, ainsi que du 1er mars 2016, National Iranian Oil Company/Conseil, C‑440/14 P, EU:C:2016:128, point 49).
| 0 |
861,648 |
47. Moreover, where the Commission has adduced sufficient evidence to prove the relevant facts which occurred in the territory of the defendant Member State, it is for the latter to challenge in substance and in detail the information produced and the consequences flowing therefrom (see, to that effect, Case 272/86 Commission v Greece [1988] ECR 4875, paragraph 21, and Case C-365/97 Commission v Italy [1999] ECR I‑7773, paragraphs 84 and 86).
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53
The Member States are thus bound to ensure, within the limit of a ceiling they are entitled to set to guarantee outstanding claims, that all those claims are paid (see, to that effect, judgment of 4 March 2004, Barsotti and Others, C‑19/01, C‑50/01 and C‑84/01, EU:C:2004:119, paragraph 36).
| 0 |
861,649 |
84. By comparison with the points of fact referred to by the Court at paragraphs 38 to 53 of the judgment in Commission v France , cited above, it should be noted, first, that the demonstration at issue in the main proceedings took place following a request for authorisation presented on the basis of national law and after the competent authorities had decided not to ban it.
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33 It was also maintained that recourse to Article 235 of the Treaty was necessary because the programme in question included some aspects falling within the sphere of research .
| 0 |
861,650 |
33. It should also be noted that the first subparagraph of Article 152(1) EC provides that a high level of protection of human health is to be ensured in the definition and implementation of all Community policies and activities, and that Article 95(3) EC expressly requires that, in achieving harmonisation, a high level of protection of human health should be guaranteed ( British American Tobacco (Investments) and Imperial Tobacco , paragraph 62).
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62. Finally, provided that the conditions for recourse to Article 95 EC as a legal basis are fulfilled, the Community legislature cannot be prevented from relying on that legal basis on the ground that public health protection is a decisive factor in the choices to be made (see, to that effect, the tobacco advertising judgment, paragraph 88). Moreover, the first subparagraph of Article 152(1) EC provides that a high level of human health protection is to be ensured in the definition and implementation of all Community policies and activities, and Article 95(3) EC explicitly requires that, in achieving harmonisation, a high level of protection of human health should be guaranteed.
| 1 |
861,651 |
79. In accordance with settled case-law, the principle of legal certainty requires that rules of law be clear and precise and predictable in their effect, so that interested parties can ascertain their position in situations and legal relationships governed by EU law (see the judgments in France Télécom v Commission , C‑81/10 P, EU:C:2011:811, paragraph 100 and case-law cited, and LVK — 56 , C‑643/11, EU:C:2013:55, paragraph 51).
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55. That is even more true where the child concerned is an infant. An infant necessarily shares the social and family environment of the circle of people on whom he or she is dependent. Consequently, where, as in the main proceedings, the infant is in fact looked after by her mother, it is necessary to assess the mother’s integration in her social and family environment. In that regard, the tests stated in the Court’s case‑law, such as the reasons for the move by the child’s mother to another Member State, the languages known to the mother or again her geographic and family origins may become relevant.
| 0 |
861,652 |
40
On those grounds, the Court held that, whatever the nature of the proceedings afforded by national law, the fact that in recovering those costs the applicant acts pursuant to a debt which arises from an act of public authority is sufficient for its action to be treated as being outside the ambit of the Brussels Convention (see, to that effect, judgment of 16 December 1980 in Rüffer, 814/79, EU:C:1980:291, paragraph 15).
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28 Thus, in the case of a taxable person carrying out taxed transactions and exempt transactions in the Member State where he is established, it is appropriate to consider whether the former transactions would also give rise to a right to deduction in the Member State of refund in the event of their being carried out there. If that is not the case, the said taxed transactions cannot be taken into account in calculating the amount of the refund. The apportionment carried out in accordance with Article 19 of the Sixth Directive must therefore, if necessary, be adjusted by reference to the transactions which would give rise to a right to deduction if they were carried out in the Member State of refund.
| 0 |
861,653 |
29. It is clear from settled case-law that an action for annulment for the purposes of Article 230 EC must be available in the case of all measures adopted by the institutions, whatever their nature or form, which are intended to have legal effects capable of affecting the interests of the applicant by bringing about a distinct change in his legal position (see, inter alia, Case 60/81 IBM v Commission [1981] ECR 2639, paragraph 9; Case C-443/97 Spain v Commission [2000] ECR I-2415, paragraph 27; and Case C-131/03 P Reynolds Tobacco and Others v Commission [2006] ECR I-7795, paragraph 54).
Preliminary observations on the subject-matter of actions for annulment brought before the Court of First Instance
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63. In applying those principles, the undertaking in question can be viewed as carrying out the essential part of its activities with the controlling authority within the meaning of Teckal only if that undertaking’s activities are devoted principally to that authority and any other activities are only of marginal significance.
| 0 |
861,654 |
29. Freedom of establishment, which Article 43 EC grants to Community nationals and which includes the right to take up and pursue activities as self-employed persons and to set up and manage undertakings, under the conditions laid down for its own nationals by the law of the Member State where such establishment is effected, entails, in accordance with Article 48 EC, for companies or firms formed in accordance with the law of a Member State and having their registered office, central administration or principal place of business within the European Community, the right to exercise their activity in the Member State concerned through a subsidiary, a branch or an agency (see, in particular, Case C-307/97 Saint-Gobain ZN [1999] ECR I-6161, paragraph 35; Marks & Spencer , paragraph 30; Cadbury Schweppes and Cadbury Schweppes Overseas , paragraph 41; and Test Claimants in Class IV of the ACT Group Litigation , paragraph 42).
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12. When CML or CARC needed new equipment, it was purchased by Weald Leasing, which leased it to Suas, which, in its turn, subleased it to CML or CARC.
| 0 |
861,655 |
32. It is clear from an examination of the main features of the Granton card, as they can be seen from the file submitted to the Court, that it has no nominal value and that it cannot be exchanged for money or goods from the affiliated businesses. In those circumstances, the sale of such a card to consumers does not constitute, by its nature, a financial transaction within the meaning of the Court’s case-law concerning Article 13(B)(d) of the Sixth Directive (see, to that effect, Velvet & Steel Immobilien EU:C:2007:232, paragraphs 22 and 23, and Nordea Pankki Suomi EU:C:2011:532, paragraphs 24 to 27).
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84
In that regard, the Court points out that it has previously held that the EU legislature may consider, in the context of its broad discretion in the field of agricultural policy, that full or partial compensation is appropriate for owners of farms on which animals have been destroyed and slaughtered. Nonetheless, the Court considered that the existence, in EU law, of a general principle requiring compensation to be paid in all circumstances cannot be inferred from that fact (see judgment of 10 July 2003, Booker Aquaculture and Hydro Seafood, C‑20/00 and C‑64/00, EU:C:2003:397, paragraph 85).
| 0 |
861,656 |
27. However, Member States are obliged to ensure that the civil liability arising under their domestic law is covered by insurance compatible with the provisions of the three abovementioned directives ( Mendes Ferreira and Delgado Correia Ferreira , paragraph 29; Case C-356/05 Farrell [2007] ECR I-3067, paragraph 33; and Carvalho Ferreira Santos , paragraph 34).
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43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC.
| 0 |
861,657 |
29 As regards, first of all, the question whether the value of the contract in question exceeds the threshold laid down in Directives 92/50 and 93/36, it should be borne in mind that Article 177 of the Treaty is based on a clear separation of functions between the national courts and the Court of Justice, which means that, when ruling on the interpretation or validity of Community provisions, the Court of Justice is empowered to do so only on the basis of the facts which the national court puts before it (see, in particular, Case C-30/93 AC-ATEL Electronics Vertriebs v Hauptzollamt München-Mitte [1994] ECR I-2305, paragraph 16).
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79 Although belated disclosure of documents in the file allows the undertaking that has brought an action against a Commission decision to derive from them pleas and arguments in support of the forms of order it is seeking, it does not put the undertaking back into the situation it would have been in if it had been able to rely on those documents in presenting its written and oral observations to the Commission. It is not therefore an adequate remedy for the infringement of the rights of the defence that occurred before the decision was adopted.
| 0 |
861,658 |
59
It is necessary to point out that, in the absence of harmonisation of EU legislation in the field of sanctions applicable where conditions laid down by arrangements under that legislation are not complied with, Member States remain empowered to choose the sanctions which seem to them to be appropriate. Nevertheless, the Member States must exercise that power in accordance with EU law and its general principles and, consequently, in accordance with the principle of proportionality (see, to that effect, inter alia, judgments of 7 December 2000, de Andrade, C‑213/99, EU:C:2000:678, paragraph 20, and of 6 February 2014, Fatorie, C‑424/12, EU:C:2014:50, paragraph 50).
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51. The French Government submits, however, that success in the final examination of the ENSP course leads to the permanent appointment of the trainee public servant to the hospital public service and is not evidenced by a diploma or any other document. Accordingly, that training does not lead to a diploma within the meaning of the Directive.
| 0 |
861,659 |
34
Moreover, it should be recalled that Article 3(e) of Directive 2003/87 defines an installation for the purposes of that directive as a stationary technical unit where one or more activities listed in Annex I to that directive are carried out and any other directly associated activities which have a technical connection with the activities carried out on that site and which could have an effect on emissions and pollution (judgment of 9 June 2016 in Elektriciteits Produktiemaatschappij Zuid-Nederland EPZ, C‑158/15, EU:C:2016:422, paragraph 25).
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35. It follows that, in order to categorise a domestic tax measure as ‘selective’, it is necessary to begin by identifying and examining the common or ‘normal’ regime applicable in the Member State concerned. It is in relation to that common or ‘normal’ tax regime that it is necessary, secondly, to assess and determine whether any advantage granted by the tax measure at issue may be selective, by demonstrating that the measure derogates from that common regime inasmuch as it differentiates between economic operators who, in the light of the objective attributed to the tax system of the Member State concerned, are in a comparable factual and legal situation (judgment in Paint Graphos and Others , C‑78/08 to C‑80/08, EU:C:2011:550, paragraph 49).
| 0 |
861,660 |
71. In addition, the margin for manoeuvre which the Member States are recognised as having must not be used by them in a manner which would compromise attainment of the objective of Directive 2004/38, which is, inter alia, to facilitate and strengthen the exercise of Union citizens’ primary right to move and reside freely within the territory of the Member States, and the practical effectiveness of that directive (see, by analogy, Chakroun , paragraphs 43 and 47).
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44 In the first place, it must be borne in mind that Decision 89/688 was adopted by the Council on the basis of Articles 227(2) and 235 of the Treaty, following the Poseidom decision. The programme provided for in the Poseidom decision steps up Community support for the French overseas departments with a view to promoting their economic and social development, since they suffer from a serious structural lack of development.
| 0 |
861,661 |
19 In circumstances such as those at issue in the main proceedings, therefore, although account is to be taken, under the provisions of Article 47(1)(g) of Regulation No 1408/71, only of the amount of the contributions paid under the legislation concerned, that amount must be updated and revalorised so as to correspond with what the person concerned would have paid had he continued to work under the same conditions in the Member State in question (judgment in Lafuente Nieto, cited above, paragraphs 39 and 40).
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20. As regards the exemptions provided for by the Sixth Directive, it should be recalled that these constitute independent concepts of Community law which must be placed in the general context of the common system of VAT introduced by the Sixth Directive (see, inter alia, Case 235/85 Commission v Netherlands [1987] ECR 1471, paragraph 18; Case C-2/95 SDC [1997] ECR I-3017, paragraph 21, and Cimber Air , paragraph 23).
| 0 |
861,662 |
30. As a preliminary point, it must be observed that it is for each Member State to organise, in compliance with Community law, its system for taxing distributed profits and to define, in that context, the tax base and the tax rate which apply to the shareholder receiving them (see, to that effect, Case C‑374/04 Test Claimants in Class IV of the ACT Group Litigation [2006] ECR I‑11673, paragraph 50, and Case C‑446/04 Test Claimants in the FII Group Litigation [2006] ECR I‑11753, paragraph 47).
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103
It must be recalled that the concept of restriction of competition ‘by object’ must be interpreted narrowly and can be applied only to certain types of coordination between undertakings which reveal a sufficient degree of harm to competition that it may be found that there is no need to examine their effects. Certain forms of coordination between undertakings can be regarded, by their very nature, as being harmful to the proper functioning of normal competition (see, inter alia, judgments of 26 November 2015, Maxima Latvija, C‑345/14, EU:C:2015:784, paragraph 17, and of 20 January 2016, Toshiba Corporation v Commission, C‑373/14 P, EU:C:2016:26, paragraph 26).
| 0 |
861,663 |
20 The immediate consequence of this is that those companies are entitled to carry on their business in another Member State through an agency, branch or subsidiary. The location of their registered office, central administration or principal place of business serves as the connecting factor with the legal system of a particular State in the same way as does nationality in the case of a natural person (see, to that effect, Segers, paragraph 13, Case 270/83 Commission v France [1986] ECR 273, paragraph 18, Case C-330/91 Commerzbank [1993] ECR I-4017, paragraph 13, and Case C-264/96 ICI [1998] I-4695, paragraph 20).
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60. À cet effet, les propositions de la Commission ne sauraient lier la Cour et ne constituent que des indications (voir, en ce sens, arrêt Commission/République tchèque, précité, point 43).
| 0 |
861,664 |
84. Those opportunities could not be fully effective if a national of a Member State could be deterred from availing himself of them by obstacles placed in the way of his freedom to move and to stay in another Member State by national legislation penalising the fact that he has used them (see, to that effect, D’Hoop , paragraph 31; Pusa , paragraph 19; Tas‑Hagen and Tas , paragraph 30; and Case C‑221/07 Zablocka‑Weyhermüller [2008] ECR I‑9029, paragraph 34; and Rüffler , paragraph 65).
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Or, le huitième moyen du pourvoi n’identifie pas les points critiqués de l’arrêt attaqué et ne démontre pas l’erreur de droit
que le Tribunal aurait commise.
| 0 |
861,665 |
58. It follows that only those acts of the European Union with a specific link to international trade are capable of falling within the field of the common commercial policy (see, to that effect, Daiichi Sankyo and Sanofi-Aventis Deutschland , paragraph 52).
|
32 In that regard, it must be observed that the Court has ruled (see, in particular, its judgment in Case 179/84 Bozetti v Invernizzi [1985] ECR 2301, at paragraph 17) that it is for the legal system of each Member State to determine which court has jurisdiction to hear disputes involving individual rights derived from Community law, but at the same time the Member States are responsible for ensuring that those rights are effectively protected in each case. Subject to that reservation, it is not for the Court to intervene in order to resolve questions of jurisdiction to which the classification of certain legal situations based on Community law may give rise in the national judicial system.
| 0 |
861,666 |
35. In that connection, it must be recalled that the Authorisation Directive not only lays down the rules governing the procedures for granting general authorisations or rights to use radio frequencies or numbers and the content of those authorisations, but also rules setting out the nature and scope of the financial payments related to those procedures which Member States may impose on undertakings in the electronic communications services sector (see, by analogy, Joined Cases C-292/01 and C-293/01 Albacom and Infostrada [2003] ECR I‑9449, paragraphs 35 and 36; Case C-284/10 Telefónica de España [2011] ECR I‑6991, paragraph 18; and Case C-71/12 Vodafone Malta and Mobisle Communications [2013] ECR I-0000, paragraph 20).
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25. The presence in the contract of such restrictions on the right to occupy the premises let does not prevent that occupation being exclusive as regards all other persons not permitted by law or by the contract to exercise a right over the property which is the subject of the contract of letting.
| 0 |
861,667 |
29 It is also necessary to point out that the use, for business or private purposes, to which a taxable person actually puts a capital item need be taken into account for the purpose of determining how that item has been assigned only if the taxable person requests the right to deduct, wholly or in part, the input VAT paid in respect of the acquisition. In such a case, it is necessary to determine whether the goods have been acquired by the taxable person acting, at least in part, as such, that is to say, for the purposes of his economic activities within the meaning of Article 4 of the Sixth Directive. This is a question of fact to be determined in the light of all the circumstances of the case, including the nature of the goods concerned and the period between the acquisition of the goods and their use for the purposes of the taxable person's economic activities (see, to this effect, Lennartz, paragraphs 21 and 35).
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35 It must be observed first of all that, according to Paragraph 57c(1) of the HGrG, the supervisory board carries out its task independently and under its own responsibility. According to Paragraph 57c(2) of the HGrG, the members of the chambers are independent and subject only to observance of the law.
| 0 |
861,668 |
43
Finally, only inasmuch as the Court of Justice considers that the level of the penalty is not merely inappropriate, but also excessive to the point of being disproportionate, would it have to find that the General Court erred in law, due to the inappropriateness of the amount of a fine (judgment of 22 November 2012, E.ON Energie v Commission, C‑89/11 P, EU:C:2012:738, paragraph 126).
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30 In order to determine the extent to which the security in question is in the nature of State aid, the relevant criterion is that indicated in the Commission's decision, namely whether Jadekost could have obtained the amounts in question on the capital market without the security (see, to that effect, Case C-301/87 France v Commission (Boussac) [1990] ECR I-307, paragraph 39, and Case C-142/87 Belgium v Commission (Tubemeuse) [1990] ECR I-959, paragraph 26).
| 0 |
861,669 |
23 It is settled case-law that no distinction is to be drawn between cases where the aid is granted directly by the State and those where it is granted by public or private bodies which the State establishes or designates with a view to administering the aid (see, in particular, Case 78/76 Steinike & Weinlig v Germany [1977] ECR 595, paragraph 21; Case 290/83 Commission v France [1985] ECR 439, paragraph 14; Joined Cases 67/85, 68/85 and 70/85 Van der Kooy and Others v Commission [1988] ECR 219, paragraph 35; and Case C-305/89 Italy v Commission [1991] ECR I-1603, paragraph 13). Community law cannot permit the rules on State aid to be circumvented merely through the creation of autonomous institutions charged with allocating aid.
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33. À titre liminaire, il convient de rappeler que, pour déterminer la portée d’une disposition du droit de l’Union, il y a lieu de tenir compte à la fois de ses termes, de son contexte et de ses finalités (arrêt du 29 octobre 2009, NCC Construction Danmark, C‑174/08, Rec. p. I‑10567, point 23 et jurisprudence citée).
| 0 |
861,670 |
24 Since the wording of the first sentence of the first subparagraph of Article 10(2) of Regulation No 3887/92 presents difficulties of interpretation regarding the question whether [animals] found during checks refers to animals counted during a check or to animals which the competent authorities found, during that check, to be eligible under the Community aid scheme, it is necessary to examine that provision in the light of the purpose of the regulation and, since it is open to several interpretations, preference should be given to the interpretation which ensures that the provision retains its effectiveness (see, in particular, Case C-434/97 Commission v France [2000] ECR I-1129, paragraph 21, and Case C-403/99 Italy v Commission [2001] ECR I-6883, paragraph 28).
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47 The alleged breach of the principle of proportionality has accordingly not been established.
C ° The alleged discrimination
| 0 |
861,671 |
50
The Court has implicitly or explicitly refused to limit the temporal effects both in judgments in which such taxes were declared incompatible with EU law (with regard to the pollution tax laid down by OUG No 50/2008, see judgments of 7 April 2011 in Tatu, C‑402/09, EU:C:2011:219, and of 7 July 2011 in Nisipeanu, C‑263/10, not published, EU:C:2011:466 paragraphs 34 to 38; with regard to the tax on polluting emissions levied pursuant to Law No 9/2012, in its various versions, see order of 3 February 2014 in Câmpean and Ciocoiu, C‑97/13 and C‑214/13, not published, EU:C:2014:229, paragraphs 37 to 42, and judgment of 14 April 2015 in Manea, C‑76/14, EU:C:2015:216, paragraphs 56 to 59) and in those judgments in which it is indicated that such taxes should have been repaid with interest (see judgments of 18 April 2013 in Irimie, C‑565/11, EU:C:2013:250, and of 15 October 2014 in Nicula, C‑331/13, EU:C:2014:2285, paragraphs 40 to 42).
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27. In that regard, it should be borne in mind that the adoption of Directive 2001/84 is based on two objectives, namely first, as is apparent from recitals 3 and 4 in the preamble to that directive, to ensure that authors of graphic and plastic works of art share in the economic success of their original works of art and, second, as recitals 9 and 10 in the preamble to the directive indicate, to put an end to the distortions of competition on the market in art, as the payment of a royalty in certain Member States might lead to displacement of sales of works of art into those Member States where the resale right is not applied.
| 0 |
861,672 |
33 In order to provide an answer to the second question, it must be recalled first of all that the Court has held that the provisions of the Directive relating to determination of the beneficiaries of the guarantee as well as those relating to the content of the guarantee meet the conditions of precision and unconditionality normally required in order for a private individual to be able to rely on a provision contained in a directive before a national court, in the absence of its proper transposition into domestic law (Francovich, paragraphs 13 to 22).
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51. Secondly, as is apparent from paragraphs 45 and 46 of the present judgment, account must also be taken of the actual application of the national provisions on exclusions from the right to a deduction of VAT and the effects which follow for the taxable persons.
| 0 |
861,673 |
29. The Court then noted that the objectives of the Agreement, defined in Article 1, are established – according to the wording of that article – for the benefit of nationals of the Member States and the Swiss Confederation, and thus for the benefit of natural persons, and that all the categories of persons, whether Member State nationals or Swiss nationals, covered by the Agreement, with the exception of persons providing services and recipients of services, are by their nature categories of natural persons (see, to that effect, Grimme , paragraphs 33 and 34).
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48. For the purposes of assessing whether the legislation of a Member State, such as that at issue in the main proceedings, is compatible with Article 63 TFEU, it is for the referring court, which is the only court capable of assessing the facts before it, to verify whether, in relation to the dividends at issue, the application to the appellants in the main proceedings of the withholding tax of 15% provided for by national legislation results in those appellants ultimately bearing a heavier tax burden in the Netherlands than that borne by residents for the same dividends.
| 0 |
861,674 |
90. According to settled case-law, the criteria for assessing the distinctive character of three-dimensional trade marks consisting of the shape of the product itself are no different from those applicable to other categories of trade mark (judgments in Mag Instrument v OHIM , C‑136/02 P, EU:C:2004:592, paragraph 30, and Freixenet v OHIM , C‑344/10 P and C‑345/10 P, EU:C:2011:680, paragraph 45). However, for the purpose of applying those criteria, the perception of the average consumer is not necessarily the same in relation to a three-dimensional mark consisting of the appearance of the product itself as it is in relation to a word or figurative mark consisting of a sign which is independent of the appearance of the products it designates. Average consumers are not in the habit of making assumptions about the origin of products on the basis of their shape or the shape of their packaging in the absence of any graphic or word element, and it could therefore prove more difficult to establish distinctive character in relation to such a three-dimensional mark than in relation to a word or figurative mark (judgments in Mag Instrument v OHIM , C‑136/02 P, EU:C:2004:592, paragraph 30, and Freixenet v OHIM , C‑344/10 P and C‑345/10 P, EU:C:2011:680, paragraph 46).
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16 In that regard, it is sufficient to point out that the Greek Government has provided no detailed rebuttal of the Commission's assertion that the computerised files were not operational. On the contrary, by letter No 292675 of 21 July 1995 the Ministry of Agriculture informed the Commission that it was faced with the problem of having insufficient staff to input the data needed to carry out the checks. That statement also means that it cannot be accepted that it was absolutely impossible to comply with the requirements arising under Regulation No 3061/84, as amended, on the establishment of the files.
| 0 |
861,675 |
54. Moreover, the Court of First Instance did not commit an error of law in holding that it was not for it to substitute its assessment for that of the persons responsible for appraising the applicant’s work (Case 29/70 Marcato v Commission [1971] ECR 243, paragraph 7, and Case 207/81 Ditterich v Commission [1983] ECR 1359, paragraph 13).
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40. It should be recalled, first, that while Article 73 of Regulation No 1408/71 provides that a worker subject to the legislation of a Member State is entitled, in respect of the members of his family who are residing in another Member State, to the family benefits provided for by the legislation of the former State as if they were residing in that State, that provision, albeit a general rule governing family benefits, is not in any event an absolute rule (see, to that effect, Case C‑16/09 Schwemmer EU:C:2010:605, paragraphs 41 and 42).
| 0 |
861,676 |
25. However, the Court has also held that, where and in so far as, pursuant to the Treaty, the Community has assumed the powers previously exercised by the Member States in the field to which an international convention applies and, therefore, its provisions have the effect of binding the Community, the Court has jurisdiction to interpret such a convention, even though it has not been ratified by the Community (see, to that effect, Joined Ca ses 21/72 to 24/72 International Fruit Company and Others [1972] ECR 1219, paragraph 18; Case C-379/92 Peralta [1994] ECR I-3453, paragraph 16; and Case C-308/06 Intertanko and Others [2008] ECR I-4057, paragraph 48).
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55. In the light of the foregoing considerations, the answer to Question 3 is that Directive 98/59 must be interpreted as meaning that the fact that an employer — unilaterally and to the detriment of the employee — makes significant changes to essential elements of his employment contract for reasons not related to the individual employee concerned falls within the definition of ‘redundancy’ for the purpose of the first subparagraph of Article 1(1)(a) of the directive.
Costs
| 0 |
861,677 |
77. Those factors include, in particular, in addition to the clarity and precision of the rule infringed and the measure of discretion left by that rule to the national authorities, whether the infringement or the damage caused was intentional or involuntary, whether any error of law was excusable or inexcusable, and the fact that the position taken by a Community institution may have contributed towards the adoption or maintenance of national measures or practices contrary to Community law ( Brasserie du Pêcheur and Factortame , paragraph 56; Köbler , paragraph 55).
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55. Those factors include, in particular, the degree of clarity and precision of the rule infringed, whether the infringement was intentional, whether the error of law was excusable or inexcusable, the position taken, where applicable, by a Community institution and non-compliance by the court in question with its obligation to make a reference for a preliminary ruling under the third paragraph of Article 234 EC.
| 1 |
861,678 |
110. Such an interpretation does not permit persons affected by decisions ordering their expulsion the safeguard of an exhaustive examination of the expediency of the measure in question and does not meet the requirements of sufficiently effective protection (see, to that effect, Case 222/84 Johnston [1986] ECR 1651, paragraph 17, and Case 222/86 Heylens and Others [1987] ECR 4097, paragraphs 14 and 15). It would, indeed, be likely to deprive Article 9(1) of Directive 64/221 of its practical effect.
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31
With regard to the first ground of appeal, by which the appellant claims that the General Court ruled ultra petita, it is sufficient to note that the EU judicature is required to raise of its own motion questions as to the competence of the authority whose measure is being challenged before it, even where none of the parties has made any application to that effect, when the lack of competence of the authority which adopted the measure adversely affecting a party constitutes an absolute bar to proceeding with the case that the Court not only may but must raise of its own motion.
| 0 |
861,679 |
31. It should be recalled that, in accordance with settled case-law, classification as aid requires all the following conditions to be fulfilled. First, there must be intervention by the State or through State resources. Second, the intervention must be liable to affect trade between Member States. Third, it must confer an advantage on the recipient. Fourth, it must distort or threaten to distort competition (see, to that effect, in particular, Case C-142/87 Belgium v Commission [1990] ECR I-959 ( ‘Tubemeuse’ ), paragraph 25; Altmark Trans and Regierungspräsidium Magdeburg , paragraphs 74 and 75; Enirisorse , paragraphs 38 and 39; Servizi Ausiliari Dottori Commercialisti , paragraphs 55 and 56; Joined Cases C-341/06 P and C-342/06 P Chronopost and La Poste v UFEX and Others [2008] ECR I‑4777, paragraphs 121 and 122; Essent Netwerk Noord and Others , paragraphs 63 and 64; and UTECA , paragraph 42).
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36. In that regard, it must be observed that the pre-litigation stage of the present proceedings for failure to fulfil obligations began in June 2007, when the initial letter of formal notice was sent, and ended on 7 May 2013, when the present action was brought. Over that period of almost six years, Directive 2002/73, referred to in that letter of formal notice, was repealed with effect from 15 August 2009 and replaced, with almost the same legislative content, by Directive 2006/54. From that date, as the documents before the Court show, the pre-litigation procedure was continued with reference to the — substantively identical — provisions of the latter directive.
| 0 |
861,680 |
87. The Court has consistently held that, in the absence of EU rules governing the matter, it is for the domestic legal system of each Member State, pursuant to the principle of the procedural autonomy of those legal systems, to designate the courts and tribunals having jurisdiction and to lay down the detailed procedural rules governing actions for safeguarding rights which individuals derive from EU law ( Impact , paragraph 44, and Joined Cases C‑378/07 to C‑380/07 Angelidaki and Others [2009] ECR I‑ 3071, paragraph 173).
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46 In the third place, the system of exemptions, as a support measure for local production, which encounters difficulties as a result of its isolation and distance from metropolitan France, is subject to strict conditions.
| 0 |
861,681 |
51. In that connection, it should be recalled that the perception of the public or social groups concerned may be relevant for the overall assessment of the statements at issue in the main proceedings (see, to that effect, Case C‑470/03 AGM-COS.MET [2007] ECR I‑2749, paragraphs 55 to 58).
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58. In this respect, it is for the national court to assess in particular whether:
– the official has authority generally within the sector in question;
– the official sends out his statements in writing under the official letterhead of the competent department;
– the official gives television interviews on his department’s premises;
– the official does not indicate that his statements are personal or that they differ from the official position of the competent department; and
– the competent State departments do not take the necessary steps as soon as possible to dispel the impression on the part of the persons to whom the official’s statements are addressed that they are official positions taken by the State.
| 1 |
861,682 |
35. It is true that the arrangements for the taxation of the profit margin made by the taxable dealer on the supply of second-hand goods, works of art, collectors’ items and antiques constitute a special arrangement for VAT – derogating from the general scheme of the Sixth Directive – which, like the other special arrangements provided for in Articles 24, 25 and 26 of that directive, must be applied only to the extent necessary to achieve their objective (see, respectively, for the application of the arrangements provided for in Article 26 and Article 25, Joined Cases C-308/96 and C-94/97 Madgett and Baldwin [1998] ECR I‑6229, paragraph 34, and Harbs , cited above, paragraph 27).
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27. First of all, it should be observed that Article 25(1) of the Sixth Directive confers on the Member States the right to apply a common flat-rate scheme to farmers where the application to them of the normal VAT scheme, or the simplified scheme provided for in Article 24 of that directive, would give rise to difficulties. That special scheme, which is applicable to certain farmers, is therefore an exception to the general scheme provided for in the Sixth Directive. That it is an exception is, as the Advocate General stated in point 31 of his Opinion, confirmed by the fact that, under Article 25(9) and (10), the Member States may exclude from that scheme certain categories of farmer and that any flat-rate farmer is entitled to opt for application of the normal scheme or the simplified scheme. Like the other special schemes provided for in Articles 24 and 26 of the Sixth Directive, the scheme under Article 25 must therefore be applied only to the extent necessary to achieve its objective (see, in respect of the application of the scheme provided for in Article 26 of the Sixth Directive, Madgett and Baldwin , cited above, paragraph 34). Moreover, it is settled case-law that any exception to a general rule is to be interpreted strictly (Case C-83/99 Commission v Spain [2001] ECR I-445, paragraph 19).
| 1 |
861,683 |
59. Even if judgments delivered under Article 226 EC were to have the same effects as those delivered under Article 234 EC and, therefore, considerations of legal certainty might, exceptionally, make it necessary to limit their temporal effects (see Case C‑178/05 Commission v Greece [2007] ECR I‑4185, paragraph 67; Case C‑475/07 Commission v Poland [2009] ECR I‑0000, paragraph 61; and Case C‑559/07 Commission v Greece [2009] ECR I‑0000, paragraph 78), it must be stated that, in the present case, the Commission did not at any stage of the proceedings abandon its position in principle. In the declaration which the Commission made during the negotiations relating to Regulation No 150/2003, it expressed its firm intention to maintain its claim to the collection of customs duties which should have been paid for periods prior to the entry into force of that regulation and reserved the right to take the appropriate action in that regard.
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83. En outre, en ce qui concerne la prétendue discrimination fondée sur l’âge, qui a été invoquée par les requérants eu égard à la situation des requérants plus âgés, il y a lieu de relever que, ainsi qu’il a été justement affirmé par le Tribunal, les critères de classement indiqués à l’article 12, paragraphe 3, de l’annexe XIII du statut sont manifestement étrangers à toute prise en considération de l’âge des lauréats des concours concernés et, de plus, ils prévoient, eu égard à la catégorie A, une distinction entre le grade de base A *5 (ancien grade A 8) et le grade supérieur A *6 (ancien grade A 7/A 6).
| 0 |
861,684 |
38
Secondly, as regards the desire to prevent double deduction of business expenses, which may be linked to the fight against tax evasion, suffice it to state that, by merely relying on, without further clarification, the potential risk that the expenses in question may be deducted a second time in the State of residence of the service provider, without establishing how that risk was not prevented by the implementation of Council Directive 77/799/EEC of 19 December 1977 concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation and taxation of insurance premiums (OJ 1977 L 336, p. 15), as amended by Council Directive 2004/106/EC of 16 November 2004 (OJ 2004 L 359, p. 30), in force at the time of the facts at issue in the main proceedings, the Portuguese Republic does not make it possible for the Court to assess the scope of that argument (see, to that effect, judgment of 24 February 2015 in Grünewald, C‑559/13, EU:C:2015:109, paragraph 52).
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47. As regards the principle of effectiveness, it is apparent from the Court’s case-law that cases which raise the question whether a national procedural provision renders the exercise of an individual’s rights under the Community legal order practically impossible or excessively difficult must similarly be analysed by reference to the role of that provision in the procedure, its conduct and its special features, viewed as a whole, before the various national instances. In that context, it is necessary to take into consideration, where relevant, the principles which lie at the basis of the national legal system, such as the protection of the rights of the defence, the principle of legal certainty and the proper conduct of the proceedings (see Case C‑426/05 Tele2 Telecommunication [2008] ECR I‑685, paragraph 55, and case-law cited).
| 0 |
861,685 |
72. However, for an argument based on such a justification to succeed, a direct link must be established between the tax advantage concerned and the offsetting of that advantage by a particular tax levy (see, in particular, Manninen , paragraph 42; Case C-524/04 Test Claimants in the Thin Cap Group Litigation [2007] ECR I‑2107, paragraph 68; and Amurta , paragraph 46).
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13. The competent authorities of the City of Braunschweig took the view that Directive 92/50 applied but relied on Article 11(3) thereof to release them from their obligation to publish a contract notice, and awarded the contract by a negotiated procedure.
| 0 |
861,686 |
18. National legislation intended to apply only to those shareholdings which enable the holder to exert a definite influence on a company’s decisions and to determine its activities falls within the scope of Article 49 TFEU on freedom of establishment (judgments in Test Claimants in the FII Group Litigation , C‑35/11, EU:C:2012:707, paragraph 91 and the case-law cited and Hervis Sport- és Divatkereskedelmi , C‑385/12, EU:C:2014:47, paragraph 22).
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La circonstance que, en vertu de l’annexe du règlement n° 2015/1862, le nom de la requérante ait été retiré de la liste des
entités visées par l’annexe IX du règlement n° 267/2012 depuis le 16 janvier 2016 n’est pas de nature à faire perdre à celle-ci
tout intérêt à obtenir l’annulation de son inscription et, partant, à priver le présent pourvoi de son objet. En effet, compte
tenu des conséquences sur sa réputation de l’inscription sur une telle liste, la requérante persiste à avoir un intérêt, à
tout le moins moral, à ce que le juge de l’Union reconnaisse qu’elle n’aurait jamais dû y être inscrite (voir, en ce sens,
arrêt du 28 mai 2013, arrêt Abdulrahim/Conseil et Commission, C‑239/12 P, EU:C:2013:331, points 70 à 72). Il en va de même
à propos de l’intérêt à agir de la requérante en ce qui concerne la décision 2013/661, le gel de ses avoirs en vertu de cette
décision n’étant d’ailleurs que « suspendu » par la décision 2015/1863.
| 0 |
861,687 |
74
In this connection, the Court has already held that there are very specific situations in which, despite the fact that the secondary law on the right of residence of third-country nationals does not apply and the Union citizen concerned has not made use of his freedom of movement, a right of residence must nevertheless be granted to a third-country national who is a family member of his since the effectiveness of citizenship of the Union would otherwise be undermined, if, as a consequence of refusal of such a right, that citizen would be obliged in practice to leave the territory of the European Union as a whole, thus denying him the genuine enjoyment of the substance of the rights conferred by virtue of his status (see, to this effect, judgments of 8 March 2011, Ruiz Zambrano, C‑34/09, EU:C:2011:124, paragraphs 43 and 44; of 15 November 2011, Dereci and Others, C‑256/11,EU:C:2011:734, paragraphs 66 and 67; of 8 November 2012, Iida, C‑40/11, EU:C:2012:691, paragraph 71; of 8 May 2013, Ymeraga and Others, C‑87/12, EU:C:2013:291, paragraph 36; and of 10 October 2013, Alokpa and Moudoulou, C‑86/12, EU:C:2013:645, paragraph 32).
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56. Although it is true that Article 7(5) of Directive 91/439 affirms the single nature of a driving licence (see Joined Cases C‑329/06 and C‑343/06 Wiedemann and Funk [2008] ECR I‑0000, paragraph 70, and Joined Cases C‑334/06 to 336/06 Zerche and Others [2008] ECR I‑0000, paragraph 67), it is also true that the sole effect of that provision is to prohibit the issue of a second Community driving licence after the date at which the provision was applicable, namely 1 July 1996, at which date Directive 80/1263 was repealed.
| 0 |
861,688 |
112 In reaching that conclusion, the Court found that the sectoral pension funds in question in the cases mentioned in the paragraph above themselves determined the amount of the contributions and benefits, that they operated in accordance with the principle of capitalisation and that, by contrast with the benefits provided by bodies charged with the management of compulsory social security schemes of the kind in point in Poucet and Pistre, the amount of benefits provided by the funds depended on the performance of the investments which they made and in respect of which they were subject, like an insurance company, to supervision by the Insurance Board. Furthermore, the fact that a sectoral pension fund was in certain circumstances required or empowered to exempt undertakings from membership meant that it was carrying on an economic activity in competition with insurance companies (see Albany, paragraphs 81 to 84, Brentjens', paragraphs 81 to 84, and Drijvende Bokken, paragraphs 71 to 74).
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16 As regards the argument concerning the accession of the Kingdom of Spain to the Community on 1 January 1986, it must be stated that the objective fact of accession cannot in itself produce legal effects, since the conditions of accession are set out in the Act of Accession.
| 0 |
861,689 |
98. Furthermore, compliance with Article 49 EC is also required in the case of rules which are not public in nature but which are designed to regulate, collectively, the provision of services. The abolition, as between Member States, of obstacles to the freedom to provide services would be compromised if the abolition of State barriers could be neutralised by obstacles resulting from the exercise of their legal autonomy by associations or organisations not governed by public law (see Case 36/74 Walrave and Koch [1974] ECR 1405, paragraphs 17 and 18; Case C‑415/93 Bosman [1995] ECR I‑4921, paragraphs 83 and 84, and Case C‑309/99 Wouters and Others [2002] ECR I‑1577, paragraph 120).
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36. Deuxièmement, selon une jurisprudence constante, une limitation des effets dans le temps d’un arrêt constitue une mesure exceptionnelle qui suppose qu’il existe un risque de répercussions économiques graves, dues en particulier au nombre élevé de rapports juridiques constitués de bonne foi sur la base de la réglementation considérée comme étant validement en vigueur et qu’il apparaisse que les particuliers et les autorités nationales avaient été incités à adopter un comportement non conforme au droit de l’Union en raison d’une incertitude objective et importante quant à la portée des dispositions du droit de l’Union, incertitude à laquelle avaient éventuellement contribué les comportements mêmes adoptés par d’autres États membres ou par la Commission européenne (voir, notamment, arrêt du 13 décembre 2012, Forposta et ABC Direct Contact, C‑465/11, point 45 et jurisprudence citée).
| 0 |
861,690 |
36
Thus, in a case in which it was questioned about the concept of a ‘new public’, the Court held that, in a situation in which an author had given prior, explicit and unreserved authorisation to the publication of his articles on the website of a newspaper publisher, without making use of technological measures restricting access to those works from other websites, that author could be regarded, in essence, as having authorised the communication of those works to the general internet public (see, to that effect, judgment of 13 February 2014, Svensson and Others, C‑466/12, EU:C:2014:76, paragraphs 25 to 28 and 31).
|
63. Or, dans le cadre d’un pourvoi, la compétence de la Cour est, en principe, limitée à l’appréciation de la solution légale qui a été donnée aux moyens débattus devant les juges du fond (voir, notamment, arrêt du 1 er février 2007, Sison/Conseil, C‑266/05 P, Rec. p. I‑1233, point 95 et jurisprudence citée). Une partie ne peut donc pas, en principe, soulever pour la première fois devant la Cour un moyen qu’elle n’a pas invoqué devant le Tribunal, dans la mesure où cela reviendrait à permettre à la Cour de contrôler la légalité de la solution retenue par le Tribunal eu égard à des moyens dont ce dernier n’a pas eu à connaître.
| 0 |
861,691 |
57. In Karella (paragraph 30) and Syndesmos Melon (paragraph 27), the Court pointed out that the Second Directive is intended to ensure that members ' and third parties ' rights are safeguarded, in particular in the operations for setting up companies and increasing and reducing their capital. The directive does not, admittedly, preclude the taking of execution measures intended to put an end to the company ' s existence and, in particular, does not preclude liquidation measures placing the company under compulsory administration with a view to safeguarding the rights of creditors. However, the directive continues to apply where ordinary reorganization measures are taken in order to ensure the survival of the company, even if those measures mean that the shareholders and the normal organs of the company are temporarily divested of their powers.
|
21NEVERTHELESS IT IS POSSIBLE FOR SUCH A PRACTICE TO BE FOLLOWED BY THE PROPRIETOR OF THE MARKS AS PART OF A SYSTEM OF MARKETING INTENDED TO PARTITION THE MARKETS ARTIFICIALLY .
| 0 |
861,692 |
21. As regards Article 132(1)(m) of the VAT Directive, it must be pointed out that, according to its wording, that provision covers taking part in sport and physical education in general. Having regard to that wording, the provision is not intended to confer the benefit of the exemption under it only on certain types of sport (see, to that effect, Canterbury Hockey Club and Canterbury Ladies Hockey Club , paragraph 27).
|
85. Such a claim can, therefore, only be rejected as inadmissible.
Costs
| 0 |
861,693 |
20. Since that service encompasses various actions, it must, in the first place, be determined whether, for VAT purposes, and in particular the interpretation of the provision referred to in the questions referred, Denplan supplies its clients with several distinct and independent services requiring separate assessment or a single complex service comprising several elements (see, to that effect, in particular Case C‑41/04 Levob Verzekeringen and OV Bank [2005] ECR I‑9433, paragraphs 18 and 20; Case C‑425/06 Part Service [2008] ECR I‑897, paragraphs 48 and 49; and Case C‑461/08 Don Bosco Onroerend Goed [2009] ECR I‑11079, paragraph 34).
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37 CONSIDERED AS A WHOLE, THESE FACTORS DEMONSTRATE THAT GASUNIE IN NO WAY ENJOYS FULL AUTONOMY IN THE FIXING OF GAS TARIFFS BUT ACTS UNDER THE CONTROL AND ON THE INSTRUCTIONS OF THE PUBLIC AUTHORITIES . IT IS THUS CLEAR THAT GASUNIE COULD NOT FIX THE TARIFF WITHOUT TAKING ACCOUNT OF THE REQUIREMENTS OF THE PUBLIC AUTHORITIES .
| 0 |
861,694 |
68. It is settled case-law that the principle of equal treatment requires that comparable situations must not be treated differently and that different situations must not be treated in the same way unless such treatment is objectively justified (see, to that effect, Case C-304/01 Spain v Commission [2004] ECR I-0000, paragraph 31).
|
43 That remuneration, granted in return for, and in recognition of, the work carried out, is intended for trainee medical specialists who participate in all the medical activities of the department where the training is carried out. They devote to that practical and theoretical training all their professional activity throughout the working week or, in the case of a part-time trainee specialist, a significant proportion of the working week.
| 0 |
861,695 |
Ainsi que la Cour l’a jugé, il découle du libellé de cette disposition que, en règle générale et sauf disposition contraire, la présentation de faits et de preuves par les parties demeure possible après l’expiration des délais auxquels se trouve subordonnée une telle présentation en application des dispositions du règlement no 207/2009 et qu’il n’est nullement interdit à l’EUIPO, y compris ses chambres de recours, de tenir compte de faits et de preuves ainsi tardivement invoqués ou produits (arrêts du 13 mars 2007, OHMI/Kaul, C‑29/05 P, EU:C:2007:162, point 42 ; du 26 septembre 2013, Centrotherm Systemtechnik/OHMI et centrotherm Clean Solutions, C‑610/11 P, EU:C:2013:593, point 77, ainsi que, en ce sens, arrêt du 3 octobre 2013, Rintisch/OHMI, C‑120/12 P, EU:C:2013:638, points 22 à 33).
|
15 In paragraph 13 of its judgment in Antonissen, the Court stated further that freedom of movement for workers entails the right for nationals of Member States to move freely within the territory of other Member States and to stay there for the purposes of seeking employment.
| 0 |
861,696 |
25. En vue de répondre à la question posée, il importe, d’une part, de souligner que les règles générales pour l’interprétation de la NC prévoient que le classement des marchandises est déterminé selon les termes des positions et des notes de sections ou de chapitres, les libellés des titres de sections, de chapitres ou de sous-chapitres étant considérés comme n’ayant qu’une valeur indicative (voir arrêt Lukoyl Neftohim Burgas, C-330/13, EU:C:2014:1757, point 33).
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41. In the context of an appeal it is necessary to bear in mind that the purpose of review by the Court of Justice is, primarily, to examine to what extent the Court of First Instance took into consideration, in a legally correct manner, all the arguments upon which the appellant relies (see, to that effect, Case C-185/95 P Baustahlgewebe v Commission [1998] ECR I‑8417, paragraph 128; Case C‑359/01 P British Sugar v Commission [2004] ECR I‑4933, paragraph 47; and Joined Cases C‑189/02 P, C‑202/02 P, C‑205/02 P to C‑208/02 P and C‑213/02 P Dansk Rørindustri and Others v Commission [2005] ECR I‑5425, paragraph 244).
| 0 |
861,697 |
36. Thus, where an appeal merely repeats or reproduces verbatim the pleas in law and arguments submitted to the General Court, including those based on facts expressly rejected by that Court, it fails to satisfy the requirement to state reasons under those provisions (see, inter alia, Interporc v Commission , paragraph 16). Such an appeal amounts in reality to no more than a request for re-examination of the application submitted to the General Court, which the Court of Justice does not have jurisdiction to undertake (see, inter alia, Reynolds Tobacco and Others v Commission , paragraph 50).
|
51 As regards the effectiveness of the supervision of the taxation of pensions paid to Finnish residents, it may be ensured by measures which restrict freedom to provide services to a lesser degree than a national measure such as that at issue in the main proceedings.
| 0 |
861,698 |
80. As a preliminary point, it is appropriate to observe, first, that the purpose of Article 2 of the Directive is to define the types of signs of which a trade mark may consist (Case C-273/00 Sieckmann [2002] ECR I-11737, paragraph 43), irrespective of the goods or services for which protection might be sought (see to that effect Sieckmann , paragraphs 43 to 55, Libertel , paragraphs 22 to 42, and Case C-283/01 Shield Mark [2003] ECR I-0000, paragraphs 34 to 41). It provides that a trade mark may consist inter alia of " words" and " letters" , provided that they are capable of distinguishing the goods or services of one undertaking from those of other undertakings.
|
34. As regards the first question, the purpose of Article 2(a) of the Directive is to define the types of signs of which a trade mark may consist. That provision states that a trade mark may consist of " particularly words, including personal names, designs, letters, numerals, the shape of goods or of their packaging ..." . Admittedly, that provision mentions only signs which are capable of being perceived visually, are two-dimensional or three-dimensional and can thus be represented by means of letters or written characters or by a picture ( Sieckmann , cited above, paragraph 43).
| 1 |
861,699 |
37. In those circumstances, so long as harmonisation of the measures necessary to ensure the protection of health is not more complete, it is difficult to avoid the existence of differences in the classification of products as medicinal products or foodstuffs between Member States. Thus, the fact that a product is classified as a foodstuff in another Member State cannot prevent it from being classified as a medicinal product in the Member State of importation, if it displays the characteristics of such a product (see HLH Warenvertrieb and Orthica , paragraph 56).
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56. As Community law stands, it is still possible that differences will continue to exist between Member States in the classification of products as medicinal products or as foodstuffs. Thus, the fact that a product is classified as a foodstuff in another Member State cannot prevent it from being classified as a medicinal product in the Member State of importation, if it displays the characteristics of such a product (see Case C-387/99 Commission v Germany [2004] ECR I-3773, paragraphs 52 and 53, and Commission v Austria , paragraphs 59 and 60).
| 1 |
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