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17. In the third place, the referring court asks whether, at the time of authorising the exploratory drilling in question, the Austrian authorities were under an obligation to take into account the cumulative effects of all projects ‘of the same kind’. It notes in that regard that there are roughly 30 probes for gas extraction within the area of the Marktgemeinde Straßwalchen which were not taken into consideration by the Bundesminister für Wirtschaft, Familie und Jugend in the contested decision, whereas it is clear from the judgments in Umweltanwalt von Kärnten (C‑205/08, EU:C:2009:767, paragraph 53) and Brussels Hoofdstedelijk Gewest and Others (C‑275/09, EU:C:2011:154, paragraph 36) that the objective of Directive 85/337 cannot be circumvented by the splitting of projects.
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22 That being so, it need merely be held that a trader is not entitled to expect that, when he has benefited from decisions of a national authority that do not comply with a clear and unequivocal rule of Community law, the same authority will adopt a further decision in breach of Community law.
| 0 |
861,701 |
33. It must therefore be held that the facilities required for that purpose are, by means of the offered services of repair and upgrading, made available to RFCT in a condition which permits their use for the agreed purposes and that the provision of access to those facilities for that specific end constitutes the supply which is characteristic of the transaction at issue in the main proceedings (see inter alia, by analogy, the judgments in Part Service , C‑425/06, EU:C:2008:108, paragraphs 51 and 52; Field Fisher Waterhouse , C‑392/11, EU:C:2012:597, paragraph 23; and RR Donnelley Global Turnkey Solutions Poland , C‑155/12, EU:C:2013:434, paragraph 22).
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54. Il convient de rappeler que, selon une jurisprudence constante, un pourvoi qui, sans même comporter une argumentation visant spécifiquement à identifier l’erreur de droit dont serait entaché l’arrêt attaqué, se limite à répéter ou à reproduire les moyens et les arguments qui ont déjà été présentés devant le Tribunal, constitue en réalité une demande visant à obtenir un simple réexamen de la requête présentée devant le Tribunal, ce qui échappe à la compétence de la Cour (voir, en ce sens, arrêt Bergaderm et Goupil/Commission, 352/98 P, EU:C:2000:361, points 34 et 35, ainsi que ordonnance I Marchi Italiani/OHMI, C‑381/12 P, EU:C:2013:371, point 46).
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861,702 |
42. By contrast, it is incompatible with the rules governing the right of deduction under Directive 2006/112 to impose a penalty, in the form of refusal of that right, on a taxable person who did not know, and could not have known, that the transaction concerned was connected with fraud committed by the supplier or that another transaction forming part of the chain of supply, upstream or downstream of the transaction carried out by the taxable person, was vitiated by VAT fraud ( Bonik , paragraph 41 and the case-law cited).
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30. Moreover, it should be noted that there is nothing else in the contested decisions to indicate that the Council intended to use Article 34 EU as the legal basis of those decisions.
| 0 |
861,703 |
91 Next, it should be noted that according to settled case-law an undertaking which has a legal monopoly in a substantial part of the common market may be regarded as occupying a dominant position within the meaning of Article 86 of the Treaty (see Case C-179/90 Merci Convenzionali Porto di Genova [1991] ECR I-5889, paragraph 14, and Case C-18/88 GB-Inno-BM [1991] ECR I-5941, paragraph 17).
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55
Therefore, it seems that those checks are authorised irrespective of the behaviour of the person checked and of circumstances giving rise to a risk of breach of public order.
| 0 |
861,704 |
77 As for the applicant's argument that, in determining the analytical correction, the Commission wrongly took as its basis all the amounts already paid, including those paid during periods prior to the date on which approval could, if necessary, have been withdrawn, it need only be observed that the Commission may charge to the EAGGF only sums paid in accordance with the rules laid down in the various sectors of agricultural production, including any sums already recovered by the deadline for the year in question (see Case C-242/96 Italy v Commission, cited above, paragraph 122).
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10. Weald Leasing’s trading activity consists in purchasing the assets in question and then leasing them out.
| 0 |
861,705 |
35 Second, the Court stated that, in order to determine whether that entitlement was to be accorded to trainee doctors, it was for the referring court to ascertain whether they belonged to the category of doctors on one of the specialist training courses specified in Article 5 or Article 7 of the recognition directive (Carbonari, paragraphs 27 and 28) and whether that training was carried out in accordance with the requirements of the coordination directive, as amended by Directive 82/76 (Carbonari, paragraphs 33 and 34).
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70. Any trader on the part of whom an institution has promoted reasonable expectations may rely on the principle of the protection of legitimate expectations. However, if a prudent and circumspect trader could have foreseen that the adoption of a Community measure is likely to affect his interests, he cannot plead that principle if the measure is adopted (Case 265/85 Van den Bergh en Jurgens and Van Dijk Food Products v Commission [1987] ECR 1155, paragraph 44, and Case C-22/94 Irish Farmers Association and Others [1997] ECR I-1809, paragraph 25). Furthermore, while the principle of protection of legitimate expectations is one of the fundamental principles of the Community, traders are not justified in having a legitimate expectation that an existing situation which is capable of being altered by the Community institutions in the exercise of their discretionary power will be maintained, particularly in an area such as that of the common organisation of the markets, the objective of which involves constant adjustment to reflect changes in economic circumstances (see, in particular, Case C-104/97 P Atlanta v European Community [1999] ECR I-6983, paragraph 52).
| 0 |
861,706 |
46. It is also important to note that the last processing or working is ‘substantial’, for the purposes of Article 24 of the Customs Code, only if the product resulting therefrom has its own specific properties and composition, which it did not possess before that process or operation. Activities altering the presentation o f a product for the purposes of its use, but which do not bring about a significant qualitative change in its properties, are not of such a nature as to determine the origin of that product (see Gesellschaft für Überseehandel , paragraph 6; Case 93/83 Zentrag [1984] ECR 1095, paragraph 13; and HEKO Industrieerzeugnisse , paragraph 28).
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75. To avoid any discrimination, the set values based on the Eurotax rates must reflect the actual depreciation of vehicles precisely and produce the desired outcome that the tax charged on imported second-hand vehicles in no case exceeds the amount of the residual tax incorporated in the value of similar second-hand vehicles already registered in the State.
| 0 |
861,707 |
23 The exclusion of persons in minor employment from social insurance, which is laid down by the SGB, is intended to meet a social demand for minor employment which the German Government considered it should respond to in the context of its social and employment policy (see Case C-317/93 Nolte v Landesversicherungsanstalt Hannover [1995] ECR I-4625, paragraph 31; and Case C-444/93 Megner and Scheffel v Innungskrankenkasse Rheinhessen-Pfalz [1995] ECR I-4741, paragraph 27).
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20 It follows that the application by Matra must be held to be admissible.
Substance
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861,708 |
59. The activities of collecting societies are subject to the provisions of Article 56 TFEU et seq. relating to the freedom to provide services (see, to that effect, Case 22/79 Greenwich Film Production [1979] ECR 3275, paragraph 12, Case 7/82 GVL v Commission [1983] ECR 483, paragraph 38; and Joined Cases C‑92/92 and C‑326/92 Phil Collins and Others [1993] ECR I‑5145, paragraph 24).
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11 THE FACT THAT THE THIRD SUBPARAGRAPH OF ARTICLE 11 ( 1 ) OF THE REGULATION PERMITS THE COMPETENT AUTHORITIES TO REQUIRE OTHER DOCUMENTS WHEN THEY CONSIDER , IN VIEW OF THE PARTICULAR CIRCUMSTANCES IN THE COUNTRY OF DESTINATION , THAT PROOF OF COMPLETION OF CUSTOMS FORMALITIES IS INSUFFICIENT SHOWS THAT SUCH PROOF AMOUNTS ONLY TO REBUTTABLE EVIDENCE THAT THE OBJECTIVE OF THE VARIABLE EXPORT REFUNDS HAS IN FACT BEEN ATTAINED .
| 0 |
861,709 |
36
A provision of national law — even if it applies regardless of nationality — must be regarded as indirectly discriminatory if it is intrinsically liable to affect migrant workers more than national workers and if there is a consequent risk that it will place the migrant worker at a particular disadvantage, unless objectively justified and proportionate to the aim pursued (judgment of 5 December 2013, Zentralbetriebsrat der gemeinnützigen Salzburger Landeskliniken, C‑514/12, EU:C:2013:799, paragraph 26, as well as the case-law cited).
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47 It follows that, with regard to both the objective of Directive 93/104 and to its scheme, paid annual leave of a minimum duration of three weeks during the transitional period provided for in Article 18(1)(b)(ii) and four weeks after the expiry of that period constitutes a social right directly conferred by that directive on every worker as the minimum requirement necessary to ensure protection of his health and safety.
| 0 |
861,710 |
37
It should be noted that, as stated in paragraph 31 of this judgment, the Commission has broad discretion to determine the benchmarks in individual sectors or subsectors under Article 10a(2) of Directive 2003/87. Therefore, the legality of a measure adopted in that area can be affected only if the measure is manifestly inappropriate (judgments of 8 September 2016, Borealis and Others, C‑180/15, EU:C:2016:647, paragraph 45, and of 26 October 2016, Yara Suomi and Others, C‑506/14, EU:C:2016:799, paragraph 37).
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14 IN THE PRESENT CASE THE SPECIAL NATURE OF THE TASKS DEVOLVING ON THE SECRETARIATS OF THE PARLIAMENTARY COMMITTEES WHICH HAVE THE TASK OF ASSISTING THE MEMBERS OF THESE COMMITTEES IN THEIR WORK, MAY JUSTIFY A RECRUITMENT BASED INTER ALIA ON A THOROUGH KNOWLEDGE OF ONE OF THE NATIONAL LANGUAGES USED BY SUCH MEMBERS, WHO COME FROM THE NATIONAL PARLIAMENTS OF THE MEMBER STATES .
| 0 |
861,711 |
44. According to the Court’s settled case-law, while the Court is in principle bound to give a ruling where the questions submitted concern the interpretation of Community law, it can in exceptional circumstances examine the conditions in which the case was referred to it by the national court, in order to confirm its own jurisdiction. The Court may refuse to rule on a question referred for a preliminary ruling by a national court only where it is quite obvious that the interpretation of Community law that is sought bears no relation to the actual facts of the main action or its purpose, where the problem is hypothetical, or where the Court does not have before it the factual or legal material necessary to give a useful answer to the questions submitted to it (see, inter alia, Case C-13/05 Chacón Navas [2006] ECR I-0000, paragraphs 32 and 33, and the case-law cited).
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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 |
861,712 |
35. However, the Court has repeatedly held that the provisions of Chapter 3 of Title II of the EAEC Treaty are to be interpreted broadly in order to give them practical effect (see, inter alia, judgments in Commission v Council , EU:C:2002:734, paragraph 78, and ČEZ , EU:C:2009:660, paragraph 100). Those provisions, which include Articles 30 EA and 31 EA, accordingly are intended to ensure the consistent and effective protection of the health of the general public against the dangers arising from ionising radiations, whatever their source and whatever the categories of persons exposed to such radiations (judgments in Parliament v Council , EU:C:1991:373, paragraph 14, and ČEZ , EU:C:2009:660, paragraph 112).
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41. L’appréciation globale du risque de confusion doit, en ce qui concerne la similitude visuelle, phon étique ou conceptuelle des signes en conflit, être fondée sur l’impression d’ensemble produite par ceux-ci, en tenant compte, notamment, de leurs éléments distinctifs et dominants. La perception des marques qu’a le consommateur moyen des produits ou des services en cause joue un rôle déterminant dans l’appréciation globale dudit risque. À cet égard, le consommateur moyen perçoit normalement une marque comme un tout et ne se livre pas à un examen de ses différents détails (voir arrêt OHMI/Shaker, C‑334/05 P, EU:C:2007:333, point 35 et jurisprudence citée).
| 0 |
861,713 |
62. First, it is certainly possible that the concession in question in the main proceedings is, having regard to the criteria identified by the Court, particularly the place where the work is to be carried out and the economic interest at stake, of a certain cross-border interest (see, by analogy, Joined Cases C‑147/06 and C‑148/06 SECAP and Santorso [2008] ECR I‑0000, paragraph 31). That is all the more true as the national legislation is applicable without distinction to all concessions.
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69. Par conséquent, s’il n’est, en principe, pas possible de déduire directement de la non‑conformité d’une situation de fait avec les objectifs fixés à l’article 13 de la directive 2008/98 que l’État membre concerné a nécessairement manqué aux obligations imposées par cette disposition, à savoir prendre les mesures nécessaires pour s’assurer que les déchets soient éliminés sans mettre en danger la santé de l’homme et sans porter préjudice à l’environnement, la persistance d’une telle situation de fait, notamment lorsqu’elle entraîne une dégradation significative de l’environnement pendant une période prolongée sans intervention des autorités compétentes, peut révéler que les États membres ont outrepassé la marge d’appréciation que leur confère cet article (voir, en ce sens, arrêts Commission/Italie, C‑297/08, EU:C:2010:115, point 97 et jurisprudence citée, ainsi que Commission/Grèce, C‑677/13, EU:C:2014:2433, point 78 et jurisprudence citée).
| 0 |
861,714 |
18. The direct effect which Article 45(1) of the Communities-Bulgaria Agreement, Article 44(3) of the Communities-Poland Agreement and Article 45(3) of the Communities-Slovakia Agreement must be recognised as having means that Bulgarian, Polish and Slovak nationals relying on those provisions have the right to invoke them before the courts of the host Member State, notwithstanding the fact that the authorities of that State remain competent to apply to those nationals their own national laws and regulations regarding entry, stay and establishment, in accordance with Article 59(1) of the Communities-Bulgaria Agreement, Article 58(1) of the Communities-Poland Agreement and Article 59(1) of the Communities-Slovakia Agreement (see Gloszczuk , cited above, paragraph 38, Kondova , cited above, paragraph 39, and Case C-268/99 Jany and Others [2001] ECR I-8615, paragraph 28).
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11 It is apparent from the order for reference that Jersey is a semi-autonomous dependency of the British Crown, which is represented in Jersey by the Lieutenant Governor. The United Kingdom Government, on behalf of the Crown, is responsible for defence and international relations.
| 0 |
861,715 |
33. Il ressort de la jurisprudence relative aux entreprises bénéficiaires d’aides déclarées incompatibles avec le marché intérieur et qui sont en état de faillite ou soumises à une procédure de faillite dont l’objet est de procéder à la réalisation de l’actif et à l’apurement du passif que le fait que ces entreprises soient en difficulté ou en faillite n’affecte pas l’obligation de récupération (voir, notamment, arrêt du 11 décembre 2012, Commission/Espagne, C‑610/10, non encore publié au Recueil, point 71 et jurisprudence citée).
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46. Cette disposition de l’article 65 TFUE, en tant qu’elle constitue une dérogation au principe fondamental de la libre circulation des capitaux, doit faire l’objet d’une interprétation stricte. Partant, elle ne saurait être interprétée en ce sens que toute législation fiscale comportant une distinction entre les contribuables en fonction du lieu où ils résident ou de l’État membre dans lequel ils investissent leurs capitaux est automatiquement compatible avec le traité FUE. En effet, la dérogation prévue à l’article 65, paragraphe 1, sous a), TFUE est elle-même limitée par le paragraphe 3 du même article, qui prévoit que les dispositions nationales visées audit paragraphe 1 «ne doivent constituer ni un moyen de discrimination arbitraire ni une restriction déguisée à la libre circulation des capitaux et des paiements telle que définie à l’article 63 [TFUE]» (voir, en ce sens, arrêt Welte, EU:C:2013:662, points 42 et 43 et jurisprudence citée).
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25 It is sufficient to state in this regard that the argument put forward by the Danish Ministry for Fiscal Affairs would be relevant only if a very broad interpretation of the concepts in question were adopted, without identifying the various components of the transactions involved. However, as pointed out in paragraph 20 above, such an interpretation is excluded. Consequently, and in view of the discretion which Member States enjoy, by virtue of the introductory sentence of Article 13B, in the choice of measures necessary for preventing any possible evasion, avoidance or abuse, a failure to have adopted the provisions necessary to facilitate application of an exemption may not result in a taxpayer's not being allowed an exemption (see Case 8/81 Becker [1982] ECR 53, paragraph 34).
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34 MOREOVER , THE ' ' CONDITIONS ' ' REFER TO MEASURES INTENDED TO PREVENT ANY POSSIBLE EVASION , AVOIDANCE OR ABUSE . A MEMBER STATE WHICH HAS FAILED TO TAKE THE PRECAUTIONS NECESSARY FOR THAT PURPOSE MAY NOT PLEAD ITS OWN OMISSION IN ORDER TO REFUSE TO GRANT TO A TAXPAYER AN EXEMPTION WHICH HE MAY LEGITIMATELY CLAIM UNDER THE DIRECTIVE , PARTICULARLY SINCE IN THE ABSENCE OF SPECIFIC PROVISIONS ON THE MATTER THERE IS NOTHING TO PREVENT THE STATE FROM HAVING RECOURSE TO ANY RELEVANT PROVISIONS OF ITS GENERAL TAX LEGISLATION WHICH ARE DESIGNED TO COMBAT EVASION .
| 1 |
861,717 |
44. Furthermore, as regards the Commission’s argument concerning the option open to the national courts of adopting suspension measures during the aid recovery process, it should be pointed out that the national courts are required, under Article 14(3) of Regulation No 659/1999, to ensure that the decision ordering recovery of the unlawful aid is fully effective and achieves an outcome consistent with the objective pursued by that decision (see, Case C‑210/09 Scott and Kimberly Clark [2010] ECR I‑0000, paragraph 29).
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73. Likewise, such a prohibition limits the choice of recipients of the services in question in the Member State concerned, inasmuch as they cannot have recourse to the services in the Member State of foreign operators which would offer their services at a lower rate than the minimum fees set by the scale (see, to that effect, Cipolla and Others , paragraph 60).
| 0 |
861,718 |
25. Public service concession contracts do not fall within the scope of Council Directive 92/50/EEC of 18 June 1992 relating to the coordination of procedures for the award of public service contracts (OJ 1992 L 209, p. 1), which was applicable at the material time. Notwithstanding the fact that such contracts fall outside the scope of that directive, the authorities concluding them are bound to comply with the fundamental rules of the EC Treaty, the principles of equal treatment and non-discrimination on grounds of nationality, and the concomitant obligation of transparency (see, to that effect, Telaustria and Telefonadress , paragraphs 60 to 62, and Case C‑231/03 Coname [2005] ECR I-7287, paragraphs 16 to 19). Without necessarily implying an obligation to launch an invitation to tender, that obligation of transparency requires the concession-granting authority to ensure, for the benefit of any potential concessionaire, a degree of advertising sufficient to enable the service concession to be opened up to competition and the impartiality of the procurement procedures to be reviewed (see, to that effect, Telaustria and Telefonadress , paragraph 62, and Coname , paragraph 21).
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62. That interpretation is borne out by paragraphs 43 and 44 of Monsanto , where the Court held that the transitional regime introduced by Article 8(2) of Directive 91/414 corresponds to the solution adopted in Article 16(1) of Directive 98/8.
| 0 |
861,719 |
32. It should be recalled, first of all, that the status of citizen of the Union is destined to be the fundamental status of nationals of the Member States (Case C-184/99 Grzelczyk [2001] ECR I-6193, paragraphs 30 and 31, and Case C-209/03 Bidar [2005] ECR I-2119, paragraph 31). Under Article 18(1) EC, every citizen of the Union has the right to move and reside freely within the territory of the Member States. A national of a Member State who does not enjoy a right of residence in the host Member State as a result of other provisions of the Treaty or of provisions adopted to give it effect may, simply by virtue of being a citizen of the Union, enjoy a right of residence there in direct application of that article (see, to that effect, Case C-413/99 Baumbast and R [2002] ECR I-7091, paragraph 84, and Case C-456/02 Trojani [2004] ECR I-7573, paragraph 31).
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27. En conséquence, selon une jurisprudence constante de la Cour, l’État membre destinataire d’une décision l’obligeant à récupérer des aides illégales est tenu, en vertu de l’article 288 TFUE, de prendre toutes les mesures propres à assurer l’exécution de cette décision. Il doit parvenir à une récupération effective des sommes dues (arrêts du 5 octobre 2006, Commission/France, C‑232/05, Rec. p. I‑10071, point 42, ainsi que Commission/Pologne, précité, point 55 et jurisprudence citée).
| 0 |
861,720 |
149. In so far as the applicants challenge those assessments of the General Court, it should be noted that, according to consistent case-law, it is clear from Article 225 EC and the first paragraph of Article 58 of the Statute of the Court of Justice that the General Court has exclusive jurisdiction, first, to find the facts, except where the substantive inaccuracy of its findings is apparent from the documents submitted to it, and, second, to assess those facts. When the General Court has found or assessed the facts, the Court of Justice has jurisdiction under Article 225 EC to review the legal characterisation of those facts by the General Court and the legal conclusions it has drawn from them ( British Aggregates v Commission , paragraph 96 and case-law cited).
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57
That dual level of judicial protection is lacking, in principle, in a situation such as that in the main proceedings, in which a ‘simplified’ European arrest warrant procedure is applied, since, under that procedure, no decision, such as a decision to issue a national arrest warrant on which the European arrest warrant will be based, has been taken by a national judicial authority before the European arrest warrant is issued.
| 0 |
861,721 |
74. As regards appraisal of the condition of selectivity, it is clear from settled case-law that Article 107(1) TFEU requires assessment of whether, under a particular legal regime, a national measure is such as to favour certain undertakings or the production of certain goods in comparison with others which, in the light of the objective pursued by that regime, are in a comparable factual and legal situation (judgments in Adria-Wien Pipeline and Wietersdorfer & Peggauer Zementwerke , C‑143/99, EU:C:2001:598, paragraph 41; British Aggregates v Commission , C‑487/06 P, EU:C:2008:757, paragraph 82; and Commission and Spain v Government of Gibraltar and United Kingdom , C‑106/09 P and C‑107/09 P, EU:C:2011:732, paragraph 75).
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29. À cet égard, un brevet protégeant plusieurs «produits» distincts peut certes permettre en principe d’obtenir plusieurs CCP en lien avec chacun de ces produits distincts, pour autant notamment que chacun de ceux-ci soit «protégé» en tant que tel par ce «brevet de base» au sens de l’article 3, sous a), du règlement nº 469/2009, lu en combinaison avec l’article 1 er , sous b) et c), de celui-ci (arrêt du 12 décembre 2013, Georgetown University, C‑484/12, point 30).
| 0 |
861,722 |
42. Lastly, it should be observed that the first paragraph of Article 11 of Directive 2008/94 does not affect the option of Member States to apply or introduce laws, regulations or administrative provisions which are more favourable to employees and therefore to extend the guarantee period appropriately, if they see fit (see, to that effect, Case C‑160/01 Mau [2003] ECR I‑4791, paragraph 32).
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53. Third, it should be observed that the Court has ruled that a measure extending a definitive anti-dumping duty is merely ancillary to the initial act establishing that duty (judgment in Paltrade , C‑667/11, EU:C:2013:368, paragraph 28).
| 0 |
861,723 |
75. As regards, in that respect, InnoLux’s argument that taking those sales into account in order to calculate the fine imposed for breach of Article 101 TFEU is likely to result in the same anti-competitive conduct giving rise to concurrent penalties imposed by the competition authorities of a non-member State, it must be pointed out that, contrary to the Commission’s contentions, that claim is admissible at the appeal stage in the light of Article 170(1) of the Rules of Procedure of the Court, since it does not change the subject-matter of the proceedings. However, it must be borne in mind that, as the Court has held, neither the principle non bis in idem nor any other principle of law obliges the Commission to take account of proceedings and penalties to which the undertaking has been subject in non-member States (see judgments in Showa Denko v Commission , C‑289/04 P, EU:C:2006:431, paragraphs 52 to 58; SGL Carbon v Commission , C‑308/04 P, EU:C:2006:433, paragraphs 28 to 34; and SGL Carbon v Commission , C‑328/05 P, EU:C:2007:277, paragraphs 24 to 35).
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16 It is therefore necessary to examine whether the benefit at issue in the main proceedings is directly and effectively linked to protection against any of the risks listed in Article 3(1) of the Directive (see Richardson, paragraph 9).
| 0 |
861,724 |
40. With regard to the interpretation of Directive 2002/14 proposed by the French Government, to the effect that Article 3(1) of the Directive does not prohibit Member States from instituting, as is the case of the provision at issue in the main proceedings, methods for the calculation of thresholds of employees which may go as far as temporarily excluding certain categories of employee, inasmuch as that exclusion is justified on the basis of an objective of general interest constituted by the promotion of employment of young people and complies with the principle of proportionality, it is sufficient to note that such an interpretation is incompatible with Article 11(1) of Directive 2002/14, which requires Member States to take all necessary steps enabling them to guarantee the results imposed by Directive 2002/14 at all times, in that it implies that those States would be allowed to evade, even temporarily, that obligation to reach a clear and precise result imposed by Community law (see, by analogy, Case C‑212/04 Adeneler and Others [2006] ECR I‑0000, paragraph 68).
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18. In the absence of any transparency, the latter undertaking has no real opportunity of expressing its interest in obtaining that concession.
| 0 |
861,725 |
84. As regards judicial review of compliance with that principle, bearing in mind the wide discretionary power enjoyed by the Commission in particular in matters concerning safeguard measures, as the Court of First Instance observed in paragraph 150 of the judgment under appeal, the legality of a measure adopted in that sphere can be affected only if the measure is manifestly inappropriate in terms of the objective which the competent institution is seeking to pursue (Case C‑301/97 Netherlands v Council , paragraph 145; Fedesa , paragraph 14; Crispoltoni , paragraph 42; and Jippes , paragraph 82).
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17 Under Article 10(1)(a) of Regulation No 574/72, allowances payable by the State of employment take priority over allowances payable by the State of residence, which are consequently suspended.
| 0 |
861,726 |
25. According to the scheme and structure of Directive 69/335, capital duty is to be levied on the capital company receiving the contribution in question. The recipient is normally the company to which the resources or services in question are physically given. It is only exceptionally that that is not the case and that it is necessary to seek to identify the ‘real recipient’ of the resources or services in question (see, in particular, in relation to a financial contribution paid to the subsidiaries of a company which increased its capital, Case C-339/99 ESTAG [2002] ECR I-8837, paragraphs 44 to 47).
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41. As noted by the referring court, application of the step progression system laid down in Paragraph 27 of the old version of the BbesG, in conjunction with the method for calculating seniority laid down in Paragraph 28 of that law, has the effect, for example, that a person appointed at the age of 21 as a permanent civil servant in the service of the Federal State or Land Berlin would have started on step 1 of grade A11, whereas a person who did not join the civil service until the age of 23 would have been allocated step 2 of that grade.
| 0 |
861,727 |
39. It is only when the grounds for exclusion concerned do not relate to the professional qualities of economic operators, and, therefore, do not fall within that exhaustive list that it is possible to consider whether those grounds may be permissible under the principles or other rules of EU public procurement law (see, to this effect, Fabricom , paragraphs 25 to 36; Michaniki , paragraphs 44 to 69; and Case C-538/07 Assitur [2009] ECR I-4219, paragraphs 21 to 33).
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45. Second, Article 3a(1)(c) of the Directive, echoing the second recital in the preamble to Directive 97/55, expressly states that features which meet the four criteria referred to above must in addition be compared objectively.
| 0 |
861,728 |
29. In that regard, the Court has stated not only that the place where the alleged dam age occurred within the meaning of that provision may vary according to the nature of the right allegedly infringed, but also that the likelihood of damage occurring in a particular Member State is subject to the condition that the right whose infringement is alleged is protected in that Member State (see judgment in Pinckney , EU:C:2013:635, paragraphs 32 and 33).
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16 The term "supply of goods for the fuelling and provisioning of vessels" is capable of bearing several literal meanings . It could refer to the supply of goods which the recipient will use for the fuelling and provisioning of his vessels or the supply, at whatever stage it takes place, of goods which will subsequently be used for that purpose .
| 0 |
861,729 |
91. It is important to note, at the outset, that, in its eighth ground of appeal, Lito merely reproduces the arguments which it already put forward before the General Court, without, however, specifying the contested elements of the judgment which it seeks to have set aside, or the legal arguments specifically advanced in support of the appeal. Accordingly, Lito merely seeks, in reality, reconsideration of the application submitted before the General Court, which falls outside the jurisdiction of the Court of Justice (see, inter alia, judgment in Eurocoton and Others v Council , C‑76/01 P, EU:C:2003:511, paragraphs 46 and 47).
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50. Or, il est de jurisprudence constante que la détermination de la signification et de la portée des termes pour lesquels le droit communautaire ne fournit aucune définition doit être établie conformément au sens habituel en langage courant de ceux-ci, tout en tenant compte du contexte dans lequel ils sont utilisés et des objectifs poursuivis par la réglementation dont ils font partie (voir en ce sens, notamment, arrêt du 10 mars 2005, easyCar, C‑336/03, Rec. p. I‑1947, point 21 et jurisprudence citée).
| 0 |
861,730 |
27. On the other hand, if those courts or tribunals consider that recourse to European Union law is necessary to enable them to decide a case, Article 267 TFEU imposes, in principle, an obligation on them to refer to the Court of Justice any question of interpretation which may arise (see Cilfit and Others , paragraphs 11 to 20).
|
89. The Court of First Instance also erred in distinguishing, in paragraphs 120 and 121 of the judgment under appeal, the present case from the facts which gave rise to the judgment in Adria-Wien Pipeline and Wietersdorfer & Peggauer Zementwerke on the ground that the latter concerned, not the definition of the material scope of an environmental levy, as in the present case, but the partial exemption from payment of such a levy which was granted to a certain category of undertakings. Article 87(1) EC defines State interventions on the basis of their effects, and thus independently of the techniques used.
| 0 |
861,731 |
55. As regards whether there is any abuse of law, it must be recalled that, in accordance with settled case-law of the Court, EU law cannot be relied on for abusive or fraudulent ends (see, inter alia, judgments in Halifax and Others , C‑255/02, EU:C:2006:121, paragraph 68; in SICES and Others , C‑155/13, EU:C:2014:145, paragraph 29; and in Torresi , C‑58/13 and C‑59/13, EU:C:2014:2088, paragraph 42).
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59. In this connection, the French Government’s argument that the decrease in inspections is justified by the improved discipline of fishermen cannot be upheld either.
| 0 |
861,732 |
73 It should first be borne in mind that it is apparent from the Court's case-law that the Community institutions have been given a wide discretion in the application of Article 109 of the OCT Decision (see, to that effect, Case C-390/95 P Antillean Rice Mills and Others v Commission, cited above, paragraph 48).
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50. Cette obligation de formulation est d’autant plus importante qu’une juridiction nationale est tenue d’apprécier le caractère abusif d’une clause rédigée en violation de celle-ci, quand bien même cette clause pourrait être analysée comme relevant de l’exclusion prévue à l’article 4, paragraphe 2, de la directive 93/13. En effet, il convient de rappeler que les clauses visées par cette disposition, tout en relevant du domaine régi par cette directive, n’échappent à l’appréciation de leur caractère abusif que dans la mesure où la juridiction nationale compétente estime, à la suite d’un examen au cas par cas, qu’elles ont été rédigées par le professionnel de façon claire et compréhensible (arrêt Caja de Ahorros y Monte de Piedad de Madrid, C‑484/08, EU:C:2010:309, point 32, et ordonnance Pohotovosť, C‑76/10, EU:C:2010:685, point 72).
| 0 |
861,733 |
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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37. Il convient de rappeler que, dans la mesure où une concession de services présente un intérêt transfrontalier certain, son attribution, en l’absence de toute transparence, à une entreprise située dans l’État membre dont relève le pouvoir adjudicateur est constitutive d’une différence de traitement au détriment des entreprises susceptibles d’être intéressées par celle-ci qui sont situées dans un autre État membre. En excluant toutes ces entreprises, une telle différence de traitement joue principalement au détriment de ces dernières et constitue, dès lors, une discrimination indirecte selon la nationalité, interdite, en principe, par application des articles 49 TFUE et 56 TFUE (voir, en ce sens, arrêt ASM Brescia, précité, points 59 et 60 ainsi que jurisprudence citée).
| 0 |
861,734 |
41. By contrast, it is incompatible with the rules governing the right to deduct under Directive 2006/112 to impose a penalty, in the form of a refusal of that right, on a taxable person who did not know, and could not have known, that the transaction concerned was connected with fraud committed by the supplier, or that another transaction forming part of the chain of supply prior or subsequent to the transaction carried out by the taxable person was vitiated by VAT fraud (see Joined Cases C‑354/03, C‑355/03 and C‑484/03 Optigen and Others [2006] ECR I‑483, paragraphs 52 and 55; Kittel and Recolta Recycling , paragraphs 45, 46 and 60; Mahagében and Dávid , paragraph 47; Bonik , paragraph 41; and LVK – 56 , paragraph 60).
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39. With regard to the concept of ‘data-processing’, the first paragraph of Chapter I of the Explanatory Note to the HS concerning heading 8471 of the CN provides that such processing consists in handling information of all kinds, in pre-established logical sequences and for a specific purpose or purposes. Moreover, in the light both of the general scheme of that explanatory note and its context, it is apparent that that concept must be understood as involving, in principle, the exploitation of data, such as recording, modifying, storing, converting or publishing that data (see judgment in Data I/O , C‑370/08, EU:C:2010:284, paragraph 35).
| 0 |
861,735 |
57. It should be noted that, under EU law as it currently stands, the Member States and, where appropriate, the social partners at national level enjoy broad discretion in their choice, not only to pursue a particular aim in the field of social and employment policy, but also in the definition of measures capable of achieving it (see, inter alia, judgment in Palacios de la Villa , C‑411/05, EU:C:2007:604, paragraph 68).
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50. Dans le cadre de cet examen, détaillé principalement aux points 74 à 83 de l’arrêt attaqué, le Tribunal a notamment relevé à juste titre que, si l’article 15, paragraphe 2, du règlement nº 17 laisse à la Commission une large marge d’appréciation, il en limite néanmoins l’exercice en instaurant des critères objectifs auxquels la Commission doit se tenir. À cet égard, le Tribunal, en se fondant sur le libellé de ladite disposition, a, au point 75 dudit arrêt, précisé à bon droit que le montant de l’amende susceptible d’être imposée connaît un plafond chiffrable et absolu, calculé en fonction de chaque entreprise, pour chaque cas d’infraction, de sorte que le montant maximal de l’amende pouvant être infligée à une entreprise donnée est déterminable à l’avance.
| 0 |
861,736 |
37. In that regard, it should be noted that the maintenance of the pluralism which the legislation in question seeks to guarantee is connected with freedom of expression, as protected by Article 10 of the European Convention on Human Rights and Fundamental Freedoms, which freedom is one of the fundamental rights guaranteed by the Community legal order (see Case C-288/89 Collectieve Antennevoorziening Gouda [1991] ECR I‑4007, paragraph 23; Case C-148/91 Veronica Omroep Organisatie [1993] ECR I‑487, paragraph 10; Case C-23/93 TV10 [1994] ECR I‑4795, paragraph 19; and Case C-250/06 United Pan-Europe Communications Belgium and Others [2007] ECR I‑11135, paragraph 41).
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32. That right is not unconditional, however. It is conferred subject to the limitations and conditions laid down by the Treaty and by the measures adopted to give it effect.
| 0 |
861,737 |
84. In the particular context of the drafting of decisions relating to the clearance of accounts, the reasons given for a decision are to be considered sufficient when the relevant Member State was closely involved in the process under which that decision was drawn up and knew the reasons why the Commission considered that the disputed amount should not be charged to the EAGGF (see, inter alia, Case C‑329/00 Spain v Commission , cited above, paragraph 83).
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44. However, a restriction such as that at issue in the main proceedings may possibly be justified in so far as it pursues a legitimate objective in the public interest, and to the extent that it is suitable for securing the attainment of the objective and does not go beyond what is necessary in order to attain it.
| 0 |
861,738 |
88. Those considerations must be taken into account in interpreting the first and third indents of Article 4(2) of Regulation No 1049/2001 and the second subparagraph of Article 4(3) of that regulation. If persons other than those with a right of access under Regulations Nos 1/2003 and 773/2004, or those who enjoy such a right in principle but have not used it or have been refused access, were able to obtain access to documents on the basis of Regulation No 1049/2001, the access system introduced by Regulations Nos 1/2003 and 773/2004 would be undermined (see, by analogy, Commission v Technische Glaswerke Ilmenau , paragraph 58; Sweden and Others v API and Commission , paragraph 100; Commission v Éditions Odile Jacob , paragraph 122; Commission v Agrofert Holding , paragraph 63; and LPN and Finland v Commission , paragraph 58).
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50. It must also be examined whether legislation such as that at issue in the main proceedings goes beyond what is necessary to attain the objective it pursues (Case C‑262/09 Meilicke [2011] ECR I‑0000, paragraph 42 and the case-law cited).
| 0 |
861,739 |
48
Finally, the interpretation set out in paragraph 45 of the present judgment takes into account the needs of the common agricultural policy, as required by the third and fourth recitals of the Customs Code (see, by analogy, judgment of 11 May 2006 in Friesland Coberco Dairy Foods, C‑11/05, EU:C:2006:312, paragraph 51). It should be borne in mind that, as is clear from a reading of Article 38 TFEU, in conjunction with headings 22.08 and 22.09 of Annex I to that Treaty, the production of bioethanol in the European Union is an agricultural activity covered by that common policy and benefiting, in principle, from the protection offered by the particularly high customs duties applicable to imports of that product into the European Union. The interpretation adopted accordingly ensures that protection by precluding the outward processing procedure from assisting a trader seeking to evade those customs duties.
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38 However, overriding reasons relating to the public interest which justify the substantive provisions of a set of rules may also justify the control measures needed to ensure compliance with them (see, to that effect, Rush Portuguesa, cited above, paragraph 18).
| 0 |
861,740 |
32
As a preliminary point, it must be observed that, under the procedure laid down by Article 267 TFEU, providing for cooperation between national courts and the Court of Justice, it is for the latter to provide the national court with an answer which will be of use to it and enable it to determine the case before it. To that end, the Court may have to reformulate the questions referred to it. The Court may also find it necessary to consider provisions of EU law which the national court has not referred to in its questions (judgment of 11 February 2015, Marktgemeinde Straßwalchen and Others, C‑531/13, EU:C:2015:79, paragraph 37).
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25. However, in a situation such as that in the main proceedings, the power of the host Member State, on whose territory the economic activity giving rise to the losses of the permanent establishment is carried out, to impose taxes is not at all affected by the possibility of transferring, by group relief and to a resident company, the losses sustained by a permanent establishment situated in its territory.
| 0 |
861,741 |
34. Conversely, a substance with no such toxic, phytotoxic or plant protection action cannot be considered to be an ‘active substance’ within the meaning of Regulation No 1610/96 and, consequently, cannot give rise to the issue of a supplementary protection certificate. That interpretation corresponds to that applied in respect of medicinal products, the Court already having had the opportunity to hold that a substance with no pharmaceutical effects of its own, such as an excipient or an adjuvant, does not constitute an active ingredient and, consequently, cannot give rise to the grant of a supplementary protection certificate ( Massachusetts Institute of Technology , EU:C:2006:291, paragraph 25, and order in Glaxosmithkline Biologicals and Glaxosmithkline Biologicals, Niederlassung der Smithkline Beecham Pharma , C‑210/13, EU:C:2013:762, paragraph 35).
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25. In the light of the foregoing, the inevitable conclusion is that a substance which does not have any therapeutic effect of its own and which is used to obtain a certain pharmaceutical form of the medicinal product is not covered by the concept of ‘active ingredient’, which in turn is used to define the term ‘product’.
| 1 |
861,742 |
139. In addition, it is clear from settled case-law ( Segers , paragraph 16, and Centros , paragraph 29) that the fact that a company does not conduct any business in the Member State in which it has its registered office and pursues its activities only or principally in the Member State where its branch is established is not sufficient to prove the existence of abuse or fraudulent conduct which would entitle the latter Member State to deny that company the benefit of the provisions of Community law relating to the right of establishment.
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91 THE DECISION IS NOT NECESSARILY REQUIRED TO BE A REPLICA OF THE NOTICE OF COMPLAINTS .
| 0 |
861,743 | null |
49. À titre liminaire, en ce qui concerne l’argument de la République hellénique tiré de la nécessaire coopération de nombreux opérateurs, tels que l’administration décentralisée, la région et la commune, pour résoudre le problème en cause, il convient de rejeter celui-ci, conformément à la jurisprudence constante de la Cour selon laquelle un État membre ne saurait exciper de dispositions, de pratiques ou de situations de son ordre juridique interne pour justifier l’inobservation des obligations résultant du droit de l’Union (arrêts Commission/Italie, C‑119/04, EU:C:2006:489, point 25, et Commission/Allemagne, C‑503/04, EU:C:2007:432, point 38).
| 0 |
861,744 |
33. As regards the exercise of that discretion by OHIM for the purposes of the possible taking into account of evidence submitted out of time, it should be noted that the Court has already held that where OHIM is called upon to give judgment in the context of opposition proceedings, taking such facts or evidence into account is particularly likely to be justified where OHIM considers, first, that the material produced late is, on the face of it, likely to be relevant to the outcome of the opposition brought before it and, second, that the stage of the proceedings at which that late submission takes place and the circumstances surrounding it do not preclude such matters being taken into account ( OHIM v Kaul , paragraph 44).
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65 So, a Turkish national's first admission to the territory of a Member State is governed exclusively by that State's own domestic law, and the person concerned may claim certain rights under Community law in relation to holding employment or exercising self-employed activity, and, correlatively, in relation to residence, only in so far as his position in the Member State concerned is regular.
| 0 |
861,745 |
22 Moreover, to alter the substance of the question referred for a preliminary ruling would be incompatible with the Court's function under the Protocol and with its duty to ensure that the Governments of the Member States and the parties concerned are given the opportunity to submit observations pursuant to Article 5 of the Protocol and Article 20 of the EC Statute of the Court, bearing in mind that, under Article 20, only the order of the referring court is notified to the interested parties (see, in relation to the procedure under Article 177 of the EC Treaty (now Article 234 EC), Case C-352/95 Pytheron International v Bourdon [1997] ECR I-1729, paragraph 14, and Case C-235/95 AGS Assedic v Dumon and Froment [1998] ECR I-4531, paragraph 26).
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66. Il ressort de l’article 1 er , sous a) et b), de ladite directive que celle-ci a notamment pour objectif de garantir le droit d’accès aux informations environnementales détenues par les autorités publiques ou pour leur compte, de fixer les conditions de base et les modalités pratiques de son exercice ainsi que de parvenir à une mise à disposition et à une diffusion systématiques aussi larges que possible desdites informations auprès du public.
| 0 |
861,746 |
22 It is also clear from the Court's case-law (see, to that effect, in particular, Joined Cases 87/77, 130/77, 22/83, 9/84 and 10/84 Salerno and Others v Commission and Council [1985] ECR 2523, paragraph 56; Case 294/83 Les Verts v Parliament [1986] ECR 1339, paragraph 28; Case 242/87 Commission v Council [1989] ECR 1425, paragraph 18; and Case 16/88 Commission v Council [1989] ECR 3457, paragraphs 15 to 19) that, in the system of the Treaty, any implementation of expenditure by the Commission in principle presupposes, in addition to the entry of the relevant appropriation in the budget, an act of secondary legislation (commonly called the `basic act') from which the expenditure derives.
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27. In that regard, it must first be borne in mind that the question whether a national provision must be disapplied in as much as it conflicts with European Union law arises only if no compatible interpretation of that provision proves possible (judgment of 24 January 2012 in Case C‑282/10 Dominguez , paragraph 23).
| 0 |
861,747 |
57. Nevertheless, when adopting measures to implement Community legislation, national authorities must exercise their discretion in compliance with the general rules of Community law, which include the principles of proportionality, legal certainty and the protection of legitimate expectations (see, to that effect, Case C-313/99 Mulligan and Others [2002] ECR I-5719, paragraphs 35 and 36).
|
57 In that regard, it must first be observed that if a shape is refused registration pursuant to Article 3(1)(e) of the Directive, interpretation of which is the subject of the fourth question, it can in no circumstances be registered by virtue of Article 3(3).
| 0 |
861,748 |
46
In that regard, although it follows from the Court’s case-law on patents that, where infringement proceedings are brought before a number of courts in various Member States in respect of a European patent granted in each of those States, against defendants domiciled in those States in respect of acts allegedly committed in their territory, any divergences between the decisions given by the courts concerned would not arise in the context of the same situation of law, since any action for infringement of a European patent must be examined in the light of the national law in force in each of the States for which it has been granted. Any diverging decisions could not, therefore, be treated as contradictory (judgment of 13 July 2006, Roche Nederland and Others, C‑539/03, EU:C:2006:458, paragraphs 30 to 32).
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22. However, in order for such rules to comply with the principle of proportionality, it must be ascertained not only whether the means which they employ are suitable for the purpose of attaining the desired objectives but also whether those means do not go beyond what is necessary for that purpose (Case C‑463/01 Commission v Germany [2004] ECR I‑11705, paragraph 78, and Case C‑309/02 Radlberger Getränkegesellschaft and S. Spitz [2004] ECR I‑11763, paragraph 79).
| 0 |
861,749 |
64. However, it must be held that, with regard inter alia to frontier workers, the Court has allowed certain grounds of justification concerning legislation which distinguishes between residents and non-residents carrying out a professional activity in the State concerned, depending on the extent of their integration in the society of that Member State or their attachment to that State (see, to that effect, Hartmann , paragraphs 35 and 36; Geven , paragraph 26; and Hendrix , paragraphs 54 and 55).
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48. In so far as the lack of foreign operators among licensees in the betting sector on sporting events in Italy is attributable to the fact that the Italian rules governing invitations to tender make it impossible in practice for capital companies quoted on the regulated markets of other Member States to obtain licences, those rules constitute prima facie a restriction on the freedom of establishment, even if that restriction is applicable to all capital companies which might be interested in such licences alike, regardless of whether they are established in Italy or in another Member State.
| 0 |
861,750 |
42. Furthermore, the Court has held that the fact that the customs authorities of another Member State have issued a BTI for specific goods to a person not party to the dispute, before a court against whose decisions there is no judicial remedy under national law, which seems to reflect a different interpretation of the CN headings from that which that court considers it must adopt in respect of similar goods in question in that dispute, most certainly must cause that court to take particular care in its assessment of whether there is no reasonable doubt as to the correct application of the CN (see Intermodal Transports , paragraph 34).
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41. In the main proceedings, it is clear, as the Belgian Government has moreover noted in its written observations, that the prohibition on requiring an advance payment deprives the traders concerned of an efficient tool with which to guard against the risk of non‑payment. That is even more the case when the national provision at issue is interpreted as prohibiting suppliers from requesting that consumers provide their payment card number even if they undertake not to use it to collect payment before expiry of the period for withdrawal.
| 0 |
861,751 |
41. Such a difference in tax treatment of dividends between parent companies based on the place where they have their seat is liable to constitute a restriction of freedom of establishment, prohibited in principle by Articles 43 EC and 48 EC, in that it makes it less attractive for companies established in other Member States to exercise freedom of establishment and they may, in consequence, refrain from acquiring, creating or maintaining a subsidiary in the Member State which applies such different treatment (see, to that effect, Denkavit Internationaal and Denkavit France , paragraphs 29 and 30).
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114. However, an argument which was not raised at first instance does not constitute a new plea that is inadmissible at the appeal stage if it is simply an amplification of an argument already developed in the context of a plea set out in the application before the General Court (see, to that effect, inter alia, Siemens and Others v Commission , paragraph 287).
| 0 |
861,752 |
51. In addition, according to the case-law cited in paragraph 44 of the present judgment, the exercise of the Union institutions’ discretion when selecting the reference third country is subject to review by the Court. It is necessary, in particular, to verify that those institutions have not neglected to take account of essential factors for the purpose of establishing the appropriate nature of the country chosen and that the information contained in the file in the case was considered with all the care required for it to be held that the normal value was determined in an appropriate and not unreasonable manner (see, to that effect, judgments in Nölle , C‑16/90, EU:C:1991:402, paragraphs 12 and 13, and GLS , C‑338/10, EU:C:2012:158, paragraph 22).
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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 |
861,753 |
38. It should be noted that Article 87(1) EC defines State aid which is governed by the Treaty as aid granted by a Member State or through State resources in any form whatsoever which distorts or threatens to distort competition by favouring certain undertakings or the production of certain goods, in so far as it affects trade between Member States. The concept of State aid within the meaning of that provision is wider than that of a subsidy because it embraces not only positive benefits, such as the subsidies themselves, but also measures which, in various forms, mitigate the normal burdens on the budget of an undertaking (see, in particular, Case 30/59 De Gezamenlijke Steenkolenmijnen in Limburg v High Authority [1961] ECR 1, p. 19, Case C-256/97 DM Transport [1999] ECR I-3913, paragraph 19, and Case C-276/02 Spain v Commission [2004] ECR I-0000, paragraph 24).
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58 As to judicial review of those conditions, however, the Council must be allowed a wide discretion in an area which, as here, involves the legislature in making social policy choices and requires it to carry out complex assessments. Judicial review of the exercise of that discretion must therefore be limited to examining whether it has been vitiated by manifest error or misuse of powers, or whether the institution concerned has manifestly exceeded the limits of its discretion.
| 0 |
861,754 |
31. In that regard, it is settled case-law that, in the absence of Community legislation, it is for the internal legal order of each Member State to designate the competent courts and lay down the detailed procedural rules for legal proceedings intended fully to safeguard the rights which individuals derive from Community law. It is thus on the basis of the rules of national law on liability that the State must make reparation for the consequences of the loss or damage caused, provided that the conditions, including time-limits, for reparation of loss or damage laid down by national law are not less favourable than those relating to similar domestic claims (principle of equivalence) and are not so framed as to make it in practice impossible or excessively difficult to obtain reparation (principle of effectiveness) (see, inter alia, Francovich and Others , paragraphs 42 and 43, and Case C-261/95 Palmisani [1997] ECR I-4025, paragraph 27).
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16IN THESE CIRCUMSTANCES IT IS NECESSARY TO CONSIDER THAT THE MEASURES WHICH REFER PARTICULARLY TO NACHI ' S PRODUCTS AND ARE OF DIRECT AND INDIVIDUAL CONCERN TO NACHI ARE OF DIRECT AND INDIVIDUAL CONCERN TO I.S.O .
| 0 |
861,755 |
55. In construing Article 3(1)(a) of Directive 2004/35, the Court has held that the competent authority’s obligation to establish a causal link applies in the context of the system of strict environmental liability of operators (see judgment in ERG and Others , EU:C:2010:126, paragraphs 63 to 65, and order in Buzzi Unicem and Others , EU:C:2010:129, paragraph 45).
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25. In that regard, the wording of Article 78 of the Customs Code does not contain any restrictions on customs authorities’ being able to amend or conduct a post-clearance examination within the meaning of Article 78(1) and (2) or on their being able to take the measures necessary to regularise the situation as provided for in Article 78(3).
| 0 |
861,756 |
46. In that regard, it must be observed that, as is clear from paragraph 104 of the judgment under appeal, the concept of misuse of powers has a precise scope and refers to the use of powers by an administrative authority for a purpose other than that for which they were conferred on it. A measure is only vitiated by misuse of powers if it appears, on the basis of objective, relevant and consistent evidence, to have been taken with the exclusive or main purpose of achieving an end other than that stated or evading a procedure specifically prescribed by the Treaty for dealing with the circumstances of the case (see Case C-110/97 Netherlands v Council [2001] ECR I-8763, paragraph 137).
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13 IN PARTICULAR ARTICLE 10 OF REGULATION ( EEC ) NO 1612/68 , ARTICLE 1 OF DIRECTIVE NO 68/360 AND ARTICLE 1 OF DIRECTIVE NO 73/148 EXTEND IN IDENTICAL TERMS THE APPLICATION OF COMMUNITY LAW RELATING TO ENTRY INTO AND RESIDENCE IN THE TERRITORY OF THE MEMBER STATES TO THE SPOUSE OF ANY PERSON COVERED BY THESE PROVISIONS .
| 0 |
861,757 |
32
According to the settled case-law of the Court of Justice, it follows from Article 256 TFEU, the first paragraph of Article 58 of the Statute of the Court of Justice of the European Union and Article 168(1)(d) and Article 169(2) of the Rules of Procedure of the Court of Justice that an appeal must indicate precisely the contested elements of the judgment or order which the appellant seeks to have set aside and also the legal arguments specifically advanced in support of the appeal. Where, without even including an argument specifically identifying the error of law allegedly vitiating the judgment under appeal, an appeal merely reproduces verbatim the pleas in law and arguments previously 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. In reality, such an appeal amounts to no more than a request for re-examination of the application submitted to the General Court, which falls outside the jurisdiction of the Court of Justice (see, in particular, judgments of 30 June 2005, Eurocermex v OHIM, C‑286/04 P, EU:C:2005:422, paragraphs 49 and 50, and of 12 September 2006, Reynolds Tobacco and Others v Commission, C‑131/03 P, EU:C:2006:541, paragraphs 49 and 50).
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29 ALTHOUGH , IN GENERAL , A FINDING THAT SUCH A THREAT EXISTS IMPLIES THE EXISTENCE IN THE INDIVIDUAL CONCERNED OF A PROPENSITY TO ACT IN THE SAME WAY IN THE FUTURE , IT IS POSSIBLE THAT PAST CONDUCT ALONE MAY CONSTITUTE SUCH A THREAT TO THE REQUIREMENTS OF PUBLIC POLICY .
| 0 |
861,758 |
40. That obligation of transparency applies where the service concession in question may be of interest to an undertaking located in a Member State other than that in which the concession is awarded (see, to that effect, Case C‑231/03 Coname [2005] ECR I‑7287, paragraph 17, and Wall , 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 |
861,759 |
45. First of all, it should be borne in mind that the applicability of Article 22 of Regulation No 1408/71 – and specifically, in the present case, of Article 22(1)(a)(i) – does not mean that Article 49 EC cannot apply at the same time. The fact that national legislation may be in conformity with Regulation No 1408/71 does not have the effect of removing that legislation from the scope of the provisions of the EC Treaty (see, to that effect, Case C‑372/04 Watts [2006] ECR I‑4325, paragraphs 46 and 47).
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26 The answer to the questions referred to the Court must therefore be that Articles 59 and 60 of the Treaty are to be interpreted as precluding a Member State from requiring undertakings which are established in another Member State and enter the first Member State in order to provide services, and which lawfully and habitually employ nationals of non-member countries, to obtain work permits for those workers from a national immigration authority and to pay the attendant costs, with the imposition of an administrative fine as the penalty for infringement.
| 0 |
861,760 |
24. In that regard, it should be stated that Ritrama seeks to challenge Folien Fischer’s and Fofitec’s interest in pursuing the action in the proceedings before the referring court and contests the relevance of the question referred. However, as the Court has held, the national court alone has jurisdiction to find and assess the facts in the case before it and to interpret and apply national law (see Case C-11/07 Eckelkamp and Others [2008] ECR I-6845, paragraph 32, and Joined Cases C-165/09 to C-167/09 Stichting Natuur en Milieu and Others [2011] ECR I-4599, paragraph 47).
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81. Il convient donc de noter que, bien que le libellé du point 3.2.1 de l’encadrement 1994 ainsi que celui des points 36 et 37 de l’encadrement de 2001 ne soient pas identiques, les termes de ce dernier, en ce qui concerne les investissements dont les coûts sont éligibles, ne comportent pas une modification substantielle du dispositif antérieur.
| 0 |
861,761 |
37. Thus, a reference from a national court may be refused only if it is quite obvious that the interpretation of EU law sought bears no relation to the actual facts of the main action or to its purpose, or where the problem is hypothetical or the Court does not have before it the factual or legal material necessary to give a useful answer to the questions submitted to it (see judgments in Kamberaj , C‑571/10, EU:C:2012:233, paragraph 42 and the case-law cited, and Gauweiler and Others , C‑62/14, EU:C:2015:400, paragraph 25).
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13 It is clear from the foregoing that the terms used to specify the exemptions envisaged by Article 13 of the Sixth Directive are to be interpreted strictly since they constitute exceptions to the general principle that turnover tax is levied on all services supplied for consideration by a taxable person .
| 0 |
861,762 |
49. With regard to the justification for that restriction, the mere fact that one Member State imposes less strict rules than another Member State does not necessarily mean that the stricter rules are disproportionate and incompatible with Community law (Case C‑384/93 Alpine Investments [1995] ECR I‑1141, paragraph 51; Case C‑3/95 Reisebüro Broede [1996] ECR I‑6511, paragraph 42; Mac Quen and Others , paragraphs 33 and 34; and Gräbner , paragraphs 46 and 47).
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29
In that regard, the Court has stated that, in so far as the motor vehicles defined in Article 1(1) of the First Directive, the wording of which corresponds to that of Article 1(1) of Directive 2009/103, are, irrespective of their characteristics, intended normally to serve as a means of transport, that concept covers any use of a vehicle as a means of transport (judgment of 28 November 2017, Rodrigues de Andrade, C‑514/16, EU:C:2017:908, paragraphs 37 and 38).
| 0 |
861,763 |
45. It is true that, in accordance with the Court’s case-law, Directive 2004/38 does not deprive the Member States of all possibility of controlling the entry into their territory of family members of Union citizens. However, where the family member of a Union citizen who is not a national of a Member State derives rights of entry into and residence in the host Member State from Directive 2004/38, that State may restrict that right only in compliance with Articles 27 and 35 of the directive (see judgment in Metock and Others , EU:C:2008:449, paragraphs 74 and 95).
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54. Moreover, such factors can be considered appropriate to achieve the stated aim only if they genuinely reflect a concern to attain that aim and are pursued in a consistent and systematic manner ( Hartlauer , C‑169/07, EU:C:2009:141, paragraph 55; Georgiev , C‑250/09 and C‑268/09, EU:C:2010:699, paragraph 56; Fuchs and Köhler , C‑159/10 and C‑160/10, EU:C:2011:508, paragraph 85; and Brachner , EU:C:2011:675, paragraph 71).
| 0 |
861,764 |
25. As regards Mr Cipolla’s pleas of inadmissibility, it should be recalled that questions on the interpretation of Community law referred by a national court in the factual and legislative context which that court is responsible for defining and the accuracy of which is not a matter for the Court to determine, enjoy a presumption of relevance (see Case C‑300/01 Salzmann [2003] ECR I-4899, paragraphs 29 and 31). The Court may refuse to rule on a question referred by a national court only where it is quite obvious that the interpretation of Community law that is sought bears no relation to the actual facts of the main action or its purpose, where the problem is hypothetical, or where the Court does not have before it the factual or legal material necessary to give a useful answer to the questions submitted to it (see, inter alia, Case C-379/98 PreussenElektra [2001] ECR I-2099, paragraph 39, and Case C-466/04 Acereda Herrera [2006] ECR I-0000, paragraph 48).
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31. It follows that, in the factual and legislative context which the national court is responsible for defining and the accuracy of which is not a matter for this Court to determine, the questions submitted by the national court enjoy a presumption of relevance (Case C-355/97 Beck and Bergdorf [1999] ECR I-4977, paragraphs 22 to 24).
| 1 |
861,765 |
30
The claim for repayment of overpaid VAT concerns the right to recovery of sums paid but not due which, according to settled case-law, helps to offset the consequences of the tax’s incompatibility with EU law by neutralising the economic burden which that tax has wrongly imposed on the trader who, in fact, has ultimately borne it (see, to that effect, judgment of 20 October 2011, Danfoss and Sauer-Danfoss, C‑94/10, EU:C:2011:674, paragraph 23).
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29. That objective can be attained both in the situation of a parent company which is resident in a Member State and holds sub-subsidiaries also resident in that State through a subsidiary which is itself resident, and in the situation of a parent company which is resident in the same Member State and holds sub-subsidiaries also resident in that State, but through a subsidiary established in another Member State.
| 0 |
861,766 |
11 It must be pointed out, in the first place, as the Court held in its judgment in Case C-221/89 Factortame II ([1991] ECR I-3905, paragraph 13), that, as Community law stands at present, competence to determine the conditions for the registration of vessels is vested in the Member States. As far as fishing vessels in particular are concerned, the provisions of Council Regulation (EEC) No 101/76 of 19 January 1976 laying down a common structural policy for the fishing industry (Official Journal 1976 L 20, p. 19) refer to fishing vessels "flying the flag" of a Member State or "registered" there but leaves those terms to be defined in the legislation of the Member States (judgments in Factortame II, above, paragraph 13, and in Case 223/86 Pesca Valentia [1988] ECR 83, paragraph 13).
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103. Moreover, it is apparent from the Guidelines that the very nature of the infringement may suffice for it to be classified as ‘very serious’, regardless of its actual impact on the market and its geographic extent.
| 0 |
861,767 |
31. By contrast, according to that same line of case-law, the components of the worker’s total remuneration which are intended exclusively to cover occasional or ancillary costs arising at the time of performance of the tasks which the worker is required to carry out under his contract of employment need not be taken into account in the calculation of the payment to be made during annual leave (see Williams and Others EU:C:2011:588, paragraph 25).
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82. As regards, secondly, the conditions of consulting the Parliament, it should be recalled that due consultation of the Parliament in the cases provided for by the applicable rules of EU law constitutes an essential procedural requirement, disregard of which renders the act concerned void (judgments in Parliament v Council , C‑317/13 and C‑679/13, EU:C:2015:223, paragraph 63, and Parliament v Council , C‑540/13, EU:C:2015:224, paragraph 53 and the case-law cited).
| 0 |
861,768 |
24. Further, the Court has already had the opportunity to examine the implementation and the conditions for application of this principle of entitlement to paid annual leave by competent national authorities in the case of workers denied entitlement to periods of paid annual leave because they were on sick leave that did not exceed the duration of the reference periods applicable under the relevant national law ( Schultz-Hoff and Others , paragraph 19).
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33 In those circumstances, a benefit such as AA is, by reason of the fact that it is listed in Annex IIa, governed by the coordination rules of Article 10a and is consequently a special non-contributory benefit within the meaning of Article 4(2a) (see, to this effect, Snares, paragraph 32).
| 0 |
861,769 |
11 In its judgment in Case C-163/90 Legros and Others [1992] ECR I-4625, the Court ruled that a charge proportional to the customs value of goods, levied by one Member State on goods imported from another Member State by reason of their entry into a region of the territory of the first Member State, constituted a charge having an effect equivalent to a customs duty on imports, notwithstanding the fact that the charge was also imposed on goods entering that region from another part of the same State.
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28. Il ressort par ailleurs des points 15, 19, 23, 28, 32 et 35 de la décision litigieuse que les différents montants de chiffres d’affaires et pourcentages de parts de marché, incluant la consommation captive, avaient été fournis à la Commission par les entreprises concernées.
| 0 |
861,770 |
43. Second, the Court has already held that a law such as the BerlBesÜG appears suited to achieving the aim pursued, that is to say, to ensure the preservation of acquired rights (judgment in Specht and Others , C‑501/12 to C‑506/12, C‑540/12 and C‑541/12, EU:C:2014:2005, paragraphs 65 to 68). It went on to state that the national legislature did not go beyond what was necessary to achieve the aim pursued by adopting the transitional derogation measures put in place by the BerlBesÜG (judgment in Specht and Others , C‑501/12 to C‑506/12, C‑540/12 and C‑541/12, EU:C:2014:2005, paragraphs 69 to 85).
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34. Consequently, it is necessary to draw a distinction between the term ‘pay’ as used in Article 153(5) TFEU and the same term ‘conditions, including … pay’ as used in Article 3(1)(c) of Directive 2000/78. The latter term forms part of the employment conditions and, as noted by the Advocate General in point 45 of his Opinion, it does not relate directly to the setting of a level of pay.
| 1 |
861,771 |
30 With regard to a cultural agreement concluded between two Member States which reserved entitlement to study scholarships exclusively to nationals of those two States, the Court has ruled that Article 7 of Regulation (EEC) No 1612/68 of the Council of 15 October 1968 on freedom of movement for workers within the Community (OJ, English Special Edition 1968 (II), p. 475) obliged the authorities of those two Member States to extend the benefit of the training bursaries provided for by that bilateral agreement to Community workers established within their territory (Case 235/87 Matteucci [1988] ECR 5589, paragraph 16).
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178. In the present case, it must be noted that the appellant does not deny that, even on the assumption that it does not have the scope to adjust its wholesale prices for local loop access services, the spread between those prices and its retail prices for end-user access services is capable of having an exclusionary effect on its equally efficient actual or potential competitors, since their access to the relevant service markets is, at the very least, made more difficult as a result of the margin squeeze which such a spread can entail for them.
| 0 |
861,772 |
47. In that connection, it must be recalled that the classification of national provisions by a Member State as public order legislation applies to national provisions compliance with which has been deemed to be so crucial for the protection of the political, social or economic order in the Member State concerned as to require compliance therewith by all persons present on the national territory of that Member State and all legal relationships within that State ( Arblade and Others , paragraph 30, and Case C-319/06 Commission v Luxembourg [1999] ECR I-4323, paragraph 29).
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42. Cette qualification exclut l’application à un contrat de concession de la règle de compétence prévue au point a) dudit article 5, point 1. En effet, compte tenu de la hiérarchie établie entre le point a) et le point b) par le point c) de cette disposition, la règle de compétence prévue à l’article 5, point 1, sous a), du règlement n’a vocation à intervenir que de façon alternative et par défaut par rapport aux règles de compétence figurant à l’article 5, point 1, sous b), de celui-ci.
| 0 |
861,773 |
20
The Court also held that Article 5(2)(b) of Directive 2001/29 imposes on a Member State which has introduced the private copying exception into its national law an obligation to achieve a certain result, in the sense that that State must ensure, in accordance with its territorial competence, the effective recovery of the fair compensation for the harm suffered by the holders of the exclusive right of reproduction on the territory of that State (see, to that effect, judgments of 16 June 2011 in Stichting de Thuiskopie, C‑462/09, EU:C:2011:397, paragraphs 34 to 36, 39 and 41, and 11 July 2013 in Amazon.com International Sales and Others, C‑521/11, EU:C:2013:515, paragraphs 32 and 57 to 59).
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33. Il convient de rappeler, à cet égard, que la Cour a déjà jugé que, dans le cadre de cette disposition, l’État membre demandeur peut, aux fins de justifier le maintien de dispositions nationales préexistantes, invoquer le fait qu’il évalue le risque pour la santé publique autrement que le législateur de l’Union ne l’a fait dans la mesure d’harmonisation, des évaluations divergentes de ces risques pouvant légitimement être effectuées, sans nécessairement être fondées sur des données scientifiques différentes ou nouvelles (arrêt Danemark/Commission, C‑3/00, EU:C:2003:167, point 63).
| 0 |
861,774 |
55
It is apparent from the case-law that it is the task of the Courts of the European Union to interpret the decisions of the Commission in the light of the reasons stated in those decisions and to do so, in some cases, regardless of the arguments developed by the Commission in the course of proceedings (see, to that effect, judgments of 19 July 2012, Alliance One International and Standard Commercial Tobacco v Commission, C‑628/10 P and C‑14/11 P, EU:C:2012:479, paragraphs 72 to 79; of 19 March 2013, Bouygues and Bouygues Télécom v Commission and Others and Commission v France and Others, C‑399/10 P and C‑401/10 P, EU:C:2013:175, paragraphs 126 to 129; and of 30 November 2016, Commission v France and Orange, C‑486/15 P, EU:C:2016:912, paragraphs 130 to 132).
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57 As stated in paragraph 41 of Meints, the situations referred to in the preceding paragraph correspond to benefits the payment of which is dependent on the prior existence of an employment relationship which has come to an end and is intrinsically linked to the recipients' objective status as workers.
| 0 |
861,775 |
32 Similarly, the fact that different systems of liability apply to the producers and victims of defective products does not constitute an infringement of the principle of equal treatment where the differentiation dependent on the nature and amount of the damage suffered is objectively justified (see in particular Case 8/57 Aciéries Belges v High Authority [1958] ECR 245, at p. 256, and Commission v Greece, cited above, paragraph 32).
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13 Secondly, it should be pointed out that the prohibition of all discrimination on grounds of nationality laid down by Article 6 of the EC Treaty applies only within the Treaty's area of application.
| 0 |
861,776 |
33. Consequently, where the questions submitted concern the interpretation of Community law, the Court is in principle bound to give a ruling (see, inter alia, Case C‑326/00 IKA [2003] ECR I-1703, paragraph 27; Case C‑145/03 Keller [2005] ECR I‑2529, paragraph 33; and Case C‑13/05 Chacón Navas [2006] ECR I‑6467, paragraph 32).
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33. In this regard, it must be recalled that, in proceedings under Article 234 EC, which are based on a clear separation of functions between the national courts and the Court of Justice, any assessment of the facts in the case is a matter for the national court. Similarly, it is solely for the national court before which the dispute has been brought, and which must assume responsibility for the subsequent judicial decision, to determine in the light of the particular circumstances of the case both the need for a preliminary ruling in order to enable it to deliver judgment and the relevance of the questions which it submits to the Court. Consequently, where the questions submitted concern the interpretation of Community law, the Court is in principle bound to give a ruling (see, inter alia, Case C‑326/00 IKA [2003] ECR I‑1703, paragraph 27).
| 1 |
861,777 |
39. Furthermore, in accordance with the first paragraph of Article 50 EC, the provisions of the Treaty concerning freedom to supply services apply only if those relating to the right of establishment do not apply. Therefore Article 49 EC is also not relevant in the present proceedings. The construction of roadside service stations by the legal persons referred to in Article 48 EC necessarily implies that they have access to the territory of the host Member State with a view to a stable and continuous participation in the economic life of that State, in particular by the setting up of agencies, branches or subsidiaries (see, by way of analogy, Gebhard , paragraphs 22 to 26, and Case C‑171/02 Commission v Portugal [2004] ECR I‑5645, paragraphs 24 and 25).
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31. S’agissant de la question de savoir si, dans le cadre des opérations en cause au principal, les paiements effectués par AmEx et Streamline au titre des conventions conclues entre ces dernières et Dixons constituent une «contrepartie», au sens des articles 11, A, paragraphe 1, sous a), de la sixième directive et 73 de la directive 2006/112, il convient de rappeler que, dans le cadre du système de la TVA, les opérations taxables supposent l’existence d’une transaction entre les parties comportant stipulation d’un prix ou d’une contre-valeur. Ainsi, lorsque l’activité d’un fournisseur consiste à livrer exclusivement des biens sans contrepartie directe, il n’existe pas de base d’imposition et les livraisons de biens concernées ne sont donc pas soumises à la TVA (voir, notamment, en matière de prestations de services, arrêts du 3 mars 1994, Tolsma, C‑16/93, Rec. p. I‑743, point 12, et du 27 octobre 2011, GFKL Financial Services, C‑93/10, Rec. p. I‑10791, point 17).
| 0 |
861,778 |
67. While it is true that the basic regulation, and particularly Article 13(3) thereof, establishes the principle that the burden of proving circumvention is imposed on the EU institutions, the fact remains that, by providing, in a situation in which the interested parties fail to cooperate, that those institutions may base the findings of an investigation into 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 (judgment in Simon, Evers & Co. , C‑21/13, EU:C:2014:2154, paragraph 35).
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34. Among the limitations and conditions laid down or authorised by Community law, Directive 64/221 permits Member States to expel nationals of other Member States from their territory on grounds of public policy or public security, subject to compliance with the substantive and procedural safeguards laid down by that directive and with the general principles of Community law (see to that effect Case C-459/99 MRAX [2002] ECR I-6591, paragraphs 61 and 62, and Case C-503/03 Commission v Spain [2006] ECR I-1097, paragraphs 43 and 44).
| 0 |
861,779 |
48. However, the precision and unconditional nature of Article 11(1) of Directive 92/85 is not affected by the reference to national legislation and national practice. Although that provision leaves to the Member States a certain degree of latitude when they adopt rules in order to implement it, that fact does not affect the precise and unconditional nature of that provision. The implementing rules cannot, by any means, apply to the content of the right enshrined by Article 11(1) and cannot thereby limit the existence or restrict the scope of that right (see, Parviainen , paragraph 55, and, as regards Article 10 of Directive 92/85, Case C‑438/99 Jiménez Melgar [2001] ECR I‑6915, paragraphs 33 and 34; see also, by analogy, Joined Cases C‑397/01 to C‑403/01 Pfeiffer and Others [2004] ECR I‑8835, paragraph 105, and Case C‑268/06 Impact [2008] ECR I‑2483, paragraph 63).
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29. With regard to the question whether the legislation at issue in the main proceedings constitutes a restriction on the freedom to provide services, it should be borne in mind at the outset that, in the field of freedom to provide services, a national tax measure restricting that freedom may constitute a prohibited measure, whether it was adopted by the State itself or by a local authority (see, inter alia, Joined Cases C‑544/03 and C-545/03 Mobistar and Belgacom Mobile [2005] ECR I-7723, paragraph 28 and the case-law cited).
| 0 |
861,780 |
34 According to settled case-law, a decision adopted by the Community institutions which has not been challenged by its addressee within the time-limit laid down by the fifth paragraph of Article 230 EC becomes definitive as against that person (see, inter alia, Commission v Belgium, cited above, paragraphs 20 to 24; Commission v Greece, cited above, paragraphs 9 and 10; TWD Textilwerke Deggendorf, paragraph 13, and Case C-239/99 Nachi Europe [2001] ECR I-1197, paragraph 29). Such a rule is based in particular on the consideration that the periods within which legal proceedings must be brought are intended to ensure legal certainty by preventing Community measures which produce legal effects from being called in question indefinitely (Wiljo, paragraph 19).
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23. However, the Court has also held that such a charge escapes that classification if it relates to a general system of internal dues applied systematically and in accordance with the same criteria to domestic products and imported products alike, if it constitutes payment for a service in fact rendered to the economic operator of a sum in proportion to the service, or again, subject to certain conditions, if it attaches to inspections carried out to fulfil obligations imposed by Community law (see Commission v Germany , cited above, paragraph 6, and case-law cited).
| 0 |
861,781 |
54. In this connection, the Court has stated that proof of an abuse requires, first, a combination of objective circumstances in which, despite formal observance of the conditions laid down by the EU rules, the purpose of those rules has not been achieved, and, second, a subjective element consisting in the intention to obtain an advantage from the EU rules by artificially creating the conditions laid down for obtaining it (judgments in Hungary v Slovakia , C‑364/10, EU:C:2012:630, paragraph 58 and the case-law cited, and O. and B. , EU:C:2014:135, paragraph 58).
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170. In this regard, it is undisputed that those ephemeral acts of reproduction enable the satellite decoder and the television screen to function correctly. From the television viewers’ standpoint, they enable the broadcasts containing protected works to be received.
| 0 |
861,782 |
49. In the present case, what is at issue is also not a scheme characterised by the fact that the law sets the amount of the theoretical needs of the persons concerned, used to determine the benefit in question, independently of any consideration relating to the materialisation of any of the risks listed in Article 3(1) of Directive 79/7, a scheme which the Court has regarded as not coming in any circumstances within the scope of that directive ( Jackson and Cresswell , paragraph 20).
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65 The Commission has pointed out that the German Government took part in the procedure for the adoption of the Guidelines and that it approved them, which that government has not disputed. Moreover, those Guidelines constitute one of the conditions for the Commission's approval of the Land of Lower Saxony's General Directives on Securities. The German Government therefore accepted that the rules set out in the Guidelines were applicable. Therefore, in accordance with paragraph 36 of CIRFS and Others v Commission and paragraph 43 of IJssel-Vliet, both cited above, those rules bind the Commission and the German Government.
| 0 |
861,783 |
65. However, in accordance with the Court’s settled case‑law, questions on the interpretation of European Union law referred by a national court in the factual and legislative context which that court is responsible for defining, and the accuracy of which is not a matter for the Court to determine, enjoy a presumption of relevance (see Case C‑210/06 Cartesio [2008] ECR I‑9641, paragraph 67; Case C‑515/08 dos Santos Palhota and Others [2010] ECR I‑0000, paragraph 20, and Case C‑119/09 Société fiduciaire nationale d’expertise comptable [2011] ECR I‑0000, paragraph 21).
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51. En outre, il ressort de la jurisprudence de la Cour que l’objectif d’assurer la sécurité dans les eaux portuaires constitue également une raison impérieuse d’intérêt général (arrêt Naftiliaki Etaireia Thasou et Amaltheia I Naftiki Etaireia, EU:C:2011:163, point 45) et que le service de lamanage constitue un service technique nautique essentiel au maintien de la sécurité dans les eaux portuaires, qui présente les caractéristiques d’un service public (arrêt Corsica Ferries France, EU:C:1998:306, point 60).
| 0 |
861,784 |
15 As the Court has frequently held, any pecuniary charge, however small and whatever its designation and mode of application, which is imposed unilaterally on domestic or foreign goods by reason of the fact that they cross a frontier, and which is not a customs duty in the strict sense, constitutes a charge having equivalent effect within the meaning of Articles 9, 12 and 16 of the Treaty, even if it is not imposed for the benefit of the State (see Sociaal Fonds voor de Diamantarbeiders v Brachfeld, paragraph 18; Case 158/82 Commission v Denmark [1983] ECR 3573, paragraph 18; Case C-426/92 Germany v Deutsches Milch-Kontor [1994] ECR I-2757, paragraph 50; and Case C-347/95 Fazenda Pública v Ucal [1997] ECR I-4911, paragraph 18).
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40 In those circumstances, it cannot be considered unjustified or disproportionate to impose a dissuasive and effective penalty such as that laid down in the above provision on a farmer who has committed an error, even in good faith and without fraudulent intent (see National Farmers' Union and Others, paragraphs 53 and 54).
| 0 |
861,785 |
36. Thus, according to settled case-law, the derogation for which that article provides must be restricted to activities which, in themselves, are directly and specifically connected with the exercise of official authority (see Reyners , paragraph 45; Case C‑42/92 Thijssen [1993] ECR I‑4047, paragraph 8; and Case C‑283/99 Commission v Italy [2001] ECR I‑4363, paragraph 20), which excludes from being regarded as ‘connected with the exercise of official authority’, within the meaning of that derogation, functions that are merely auxiliary and preparatory vis-à-vis an entity which effectively exercises official authority by taking the final decision ( Thijssen , paragraph 22; Commission v Austria , paragraph 36; and Commission v Germany , paragraph 38).
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20 In answering that question it should be observed that in its judgment in McDermott and Cotter the Court held that until such time as the Member State had adopted the necessary implementing measures women were entitled to have the same rules applied to them as were applied to men in the same situation, since in such circumstances those rules remained the only valid point of reference.
| 0 |
861,786 |
22. Thus, although the claims as stated in the application cannot in principle be extended beyond the infringements alleged in the operative part of the reasoned opinion and in the letter of formal notice, it is none the less true that, where Community law is amended during the course of the pre-litigation procedure, the Commission has standing to seek a declaration that a Member State has failed to fulfil obligations which were created in the initial version of a Community measure, subsequently amended or repealed, and which were maintained in force under the new provisions. Conversely, the subject-matter of the dispute cannot be extended to obligations arising under new provisions which do not correspond to those arising under the initial version of the measure concerned, as otherwise it would constitute a breach of the essential procedural requirements of infringement proceedings (see Commission v Italy , cited above, paragraphs 36 and 39).
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93. It should be remembered that, under Article 118 of the Rules of Procedure, Article 42(2) of those rules, which prohibits generally the introduction of new pleas in law in the course of the procedure, applies to the procedure before the Court of Justice on appeal from a decision of the Court of First Instance. In an appeal, the Court ' s jurisdiction is thus confined to review of the findings on the pleas argued before the Court of First Instance (see Case C-136/92 P Commission v Brazzelli Lualdi and Others [1994] ECR I-1981, paragraph 59, and Case C-321/99 P ARAP and Others v Commission [2002] ECR I-4287, paragraph 112).
| 0 |
861,787 |
40 According to the case-law of the Court, when State financial aid strengthens the position of an undertaking compared with other undertakings competing in intra-Community trade the latter must be regarded as affected by that aid (judgment in Case 730/79 Philip Morris v Commission [1980] ECR 2671, paragraph 11). For that purpose, it is not necessary for the beneficiary undertaking itself to export its products. Where a Member State grants aid to an undertaking, domestic production may for that reason be maintained or increased with the result that undertakings established in other Member States have less chance of exporting their products to the market in that Member State (judgment in Case 102/87 France v Commission [1988] ECR 4067, paragraph 19).
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35. As an exception to the authorisation criterion laid down in the second sentence of Article 6(3) of the Habitats Directive, Article 6(4) can apply only after the implications of a plan or project have been analysed in accordance with Article 6(3) (see Solvay and Others , paragraphs 73 and 74).
| 0 |
861,788 |
23. First, according to settled case-law, it is not appropriate to distinguish between cases in which aid is granted directly by the State and those in which it is granted by a public or private body designated or established by that State (see Case 57/86 Greece v Commission [1988] ECR 2855, paragraph 12, and Case C-379/98 PreussenElektra [2001] ECR I-2099, paragraph 58).
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44. In fact, that analysis and that of the definitions of ‘supply of goods’ and ‘taxable person acting as such’ show that those terms, which define taxable transactions under the Sixth Directive, are all objective in nature and apply without regard to the purpose or results of the transactions concerned.
| 0 |
861,789 |
43. Whilst one cannot exclude the possibility that extension of the tax legislation in question to revenue from capital originating in another Member State might make it advantageous for investors living in Austria to buy shares of companies established in other Member States, where corporation tax is lower than in Austria, that possibility is in no way capable of justifying legislation such as that at issue in the main proceedings. As regards an argument based on a possible tax advantage for taxpayers receiving in their country of residence dividends from companies established in another Member State, it is clear from settled case-law that unfavourable tax treatment contrary to a fundamental freedom cannot be justified by the existence of other tax advantages, even supposing that such advantages exist ( Verkooijen , paragraph 61, and case-law there cited).
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14 Those sandals and shoes may thus be assimilated to mass-produced inner soles or to mass-produced footwear the soles of which support the arch, which are articles not falling within Chapter 90.
| 0 |
861,790 |
54. The fact that Article 8(1) of the Directive imposes no obligation on the tax authorities of Member States to collaborate where the conditions laid down in that provision are met cannot justify the lack of deductibility or exemption of contributions paid to pension schemes. There is nothing to prevent the Danish tax authorities from demanding from the person involved such proof as they consider necessary and, where appropriate, from refusing to allow deduction or exemption where such proof is not forthcoming (see, to that effect, Bachmann , paragraphs 18 and 20, and Case 300/90 Commission v Belgium , paragraphs 11 and 13).
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131 A comparison between that definition of agreement and the definition of a concerted practice dealt with in paragraphs 118 to 125 of this judgment shows that, from the subjective point of view, they are intended to catch forms of collusion having the same nature and are only distinguishable from each other by their intensity and the forms in which they manifest themselves.
| 0 |
861,791 |
31. Thus, the Court has held that, although certain actions between a public authority and a person governed by private law may come within the scope of the Brussels Convention, it is otherwise where the public authority is acting in the exercise of its public powers (see LTU , paragraph 4; Rüffer , paragraph 8; Henkel , paragraph 26; Baten , paragraph 30; Préservatrice foncière TIARD , paragraph 22; and Case C-172/91 Sonntag [1993] ECR I‑1963, paragraph 20).
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56. It should be noted in that regard that a prohibition on the use of a product in the territory of a Member State has a considerable influence on the behaviour of consumers, which, in its turn, affects the access of that product to the market of that Member State.
| 0 |
861,792 |
82. Nor can that finding be called in question by the argument which the Spanish Government bases on Article 86(2) EC. In that regard, although it is true that paragraph (2) of Article 86 EC, read with paragraph (1) thereof, seeks to reconcile the Member States' interest in using certain undertakings, in particular in the public sector, as an instrument of economic or social policy with the Community's interest in ensuring compliance with the rules on competition and the preservation of the unity of the common market (Case C-202/88 France v Commission [1991] ECR I-1223, paragraph 12; and Case C-157/94 Commission v Netherlands [1997] ECR I-5699, paragraph 39), it is none the less the case that the Member State must set out in detail the reasons for which, in the event of elimination of the contested measures, the performance, under economically acceptable conditions, of the tasks of general economic interest which it has entrusted to an undertaking would, in its view, be jeopardised (Commission v Netherlands , paragraph 58).
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79. That must be the case, in particular, when that aspect is the taking into account of interactions between the relevant market and a different related market (see, by analogy, judgment in Delimitis , C‑234/89, EU:C:1991:91, paragraphs 17 to 23, and judgment in Allianz Hungária Biztosító and Others (EU:C:2013:160), paragraph 42) and, all the more so, when, as in the present case, there are interactions between the two facets of a two-sided system.
| 0 |
861,793 |
61. Il importe de rappeler, à cet égard, que, selon une jurisprudence établie, un motif erroné ne saurait justifier l’annulation de l’acte qui en est entaché s’il revêt un caractère surabondant et qu’il existe d’autres motifs qui suffisent à le fonder (voir, en ce sens, arrêt du 12 juillet 1990, COFAZ/Commission, C‑169/84, Rec. p. I‑3083, point 16, et, par analogie, arrêt du 12 novembre 1996, Ojha/Commission, C‑294/95 P, Rec. p. I‑5863, point 52).
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13 IN THIS RESPECT IT MUST BE STRESSED THAT THESE CONCEPTS DEFINE THE FIELD OF APPLICATION OF ONE OF THE FUNDAMENTAL FREEDOMS GUARANTEED BY THE TREATY AND , AS SUCH , MAY NOT BE INTERPRETED RESTRICTIVELY .
| 0 |
861,794 |
28 When they are based on Article 88(1) EC, those guidelines constitute one element of the regular and periodic cooperation under which the Commission, in conjunction with the Member States, must keep under constant review existing systems of aid and propose to them any appropriate measures required by the progressive development or by the functioning of the common market (Case C-311/94 IJssel-Vliet [1996] ECR I-5023, paragraphs 36 and 37, and Case C-288/96 Germany v Commission [2000] ECR I-8237, paragraphs 62 to 65). In so far as these proposals for appropriate measures are accepted by a Member State, they are binding on that Member State (IJssel-Vliet, cited above, paragraphs 42 and 43).
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23 Second, there is nothing either in the preamble to or in the provisions of Regulation No 729/70 to indicate that there should be any difference in the procedure for clearing the accounts depending on whether it relates to expenditure to be financed by the EAGGF or revenue to be collected by that body. On the contrary, the final subparagraph of Article 5(1) clearly shows that it applies to all transactions financed by the Guarantee Section, including intervention measures intended to stabilize the markets, of which the co-responsibility levy forms part.
| 0 |
861,795 |
22. The subject-matter of an action brought under Article 226 EC is delimited by the pre-litigation procedure provided for by that provision (see Case C-152/98 Commission v Netherlands [2001] ECR I-3463, paragraph 23, Case C-439/99 Commission v Italy [2002] ECR I-305, paragraph 11, and Case C-456/03 Commission v Italy [2005] ECR I-0000, paragraph 35). The application must therefore be founded on the same grounds and pleas as the reasoned opinion (see, inter alia, Case C-234/91 Commission v Denmark [1993] ECR I-6273, paragraph 16, and Case C-35/96 Commission v Italy [1998] ECR I-3851, paragraph 28). If a charge was not included in the reasoned opinion, it is inadmissible at the stage of proceedings before the Court (see Case C-439/99 Commission v Italy , paragraph 11).
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33
Nevertheless, the Court may at any time, after hearing the Advocate General, order the reopening of the oral part of the procedure, in accordance with Article 83 of its Rules of Procedure, in particular if it considers that it lacks sufficient information or where the case must be decided on the basis of an argument which has not been debated between the interested persons (see judgment of 9 June 2016, Pesce and Others, C‑78/16 and C‑79/16, EU:C:2016:428, paragraph 27).
| 0 |
861,796 |
33. In that regard, it is settled case-law that the Treaty rules governing freedom of movement for persons and the measures adopted to implement them cannot be applied to activities which have no factor linking them with any of the situations governed by EU law and which are confined in all relevant respects within a single Member State (see Case C‑212/06 Government of the French Community and Walloon Government [2008] ECR I‑1683, paragraph 33, and Case C‑434/09 McCarthy [2011] ECR I‑3375, paragraph 45).
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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 |
861,797 |
87. In certain situations, goods, materials or raw materials resulting from an extraction or manufacturing process, the primary aim of which is not the production of that item, may be regarded not as a residue but as a by-product which the undertaking does not seek to ‘discard’, within the meaning of the first subparagraph of Article 1(a) of Directive 75/442, but intends to exploit or market on terms which are advantageous to it, in a subsequent process, without any further processing prior to reuse. There is, in such a case, no reason to hold that the provisions of that directive, which are intended to regulate the disposal or recovery of waste, apply to goods, materials or raw materials which have an economic value as products regardless of any form of processing and which, as such, are subject to the legislation applicable to those products, provided that such reuse is not a mere possibility but a certainty, without any further processing prior to reuse and as part of the continuing process of production (see Case C‑9/00 Palin Granit and Vehmassalon kansanterveystyön kuntayhtymän hallitus [2002] ECR I‑3533, paragraphs 34 to 36).
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38. En l’occurrence, il n’est pas contesté que, au terme du délai fixé dans l’avis motivé, au regard duquel doit être apprécié le prétendu manquement d’État (voir, notamment, arrêt du 14 octobre 2010, Commission/Autriche, C‑535/07, Rec. p. I‑9483, point 22), les actions 8, 11 et 21 n’avaient pas été menées à bien. S’agissant de l’action 17, il découle de la réponse de la République hellénique que le plan de gestion du parc national des lacs Koroneia-Volvi, bien qu’ayant été établi par l’organisme de gestion de ces lacs, n’a pas encore été approuvé par l’autorité compétente. En ce qui concerne l’action 18, à supposer même que, ainsi que le soutient la République hellénique, elle ait été achevée, cet État membre ne conteste pas l’affirmation de la Commission selon laquelle cette action n’a pas été menée à terme dans le délai fixé dans l’avis motivé. Quant à l’action 20, sans qu’il soit besoin de se prononcer sur le nombre de forages devant être fermés, il n’est pas contesté que tous les forages devant, selon ledit État, être fermés ne l’avaient pas été dans le délai imparti. Par ailleurs, la République hellénique reconnaît que des agriculteurs, profitant de l’assèchement du lac, ont occupé 13 ha des terres qui en faisaient jadis partie.
| 0 |
861,798 |
30 According to well-established case-law, the right to obtain a refund of charges levied in a Member State in breach of rules of Community law is the consequence and the complement of the rights conferred on individuals by Community provisions as interpreted by the Court (see, inter alia, Case 309/85 Barra [1988] ECR 355, paragraph 17; BP Supergas, paragraph 40; Case C-343/96 Dilexport [1999] ECR I-579, paragraph 23; and Joined Cases C-397/98 and C-410/98 Metallgesellschaft and Others [2001] ECR I-1727, paragraph 84).
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41 It was as long ago as 8 May 1985 that the Commission first sent a formal letter to the French Republic calling on it to adopt the preventive and penal measures necessary to put an end to acts of that kind.
| 0 |
861,799 |
19. Consequently, Article 40 of the EEA Agreement and Annex XII thereto are applicable to a dispute such as that before the referring court, which relates to a transaction between nationals of States which are party to that Agreement. According to settled case-law, the Court may give an interpretation of those provisions where a reference is made by a court of a Member State of the European Union with regard to the scope within that Member State of an agreement which forms an integral part of the EU legal system (see Case C-321/97 Andersson and Wåkerås-Andersson [1999] ECR I-3551, paragraphs 26 to 31; Case C-300/01 Salzmann [2003] ECR I-4899, paragraph 65; and Case C‑452/01 Ospelt and Schlössle Weissenberg [2003] ECR I‑9743, paragraph 27).
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89. Consequently, in that specific situation, the Commission is entitled to require the holding company to pay the fine imposed on the last subsidiary of the group jointly and severally, unless the holding company can rebut that presumption by demonstrating that either the interposed company or the subsidiary operate independently on the market (see, by analogy, Stora Kopparbergs Bergslags v Commission , paragraph 29, and Akzo Nobel and Others v Commission , paragraph 61).
| 0 |
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