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42
Furthermore, the more restrictive measures which are prohibited also include, as noted by the Advocate General in points 62 to 64 of his Opinion, the reversal of the burden of proof provided for in Article 14 of the LOCM. Given that selling at a loss is not included among the practices referred to in Annex I to the Unfair Commercial Practices Directive, the imposition of a penalty for infringement of the prohibition of such selling at a loss must be preceded by an analysis, undertaken having regard to the facts of each particular case, of whether that selling is ‘unfair’ in the light of the criteria set out in Articles 5 to 9 of that directive, and cannot be based on a presumption which the trader is required to rebut (see, by analogy, judgment of 23 April 2009, VTB-VAB and Galatea, C‑261/07 and C‑299/07, EU:C:2009:244, paragraph 65, relating to the prohibition of combined offers to consumers).
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En effet, à l’instar des lignes directrices de 1998, c’est dans un souci de transparence que la Commission a adopté les lignes
directrices de 2006, dans lesquelles elle indique à quel titre elle prendra en considération telle ou telle circonstance de
l’infraction et les conséquences qui pourront en être tirées sur le montant de l’amende (voir, en ce sens, s’agissant des
lignes directrices de 1998, arrêt du 8 décembre 2011, KME Germany e.a./Commission, C‑389/10 P, EU:C:2011:816, point 126, et,
s’agissant des lignes directrices de 2006, arrêt du 20 janvier 2016, Toshiba Corporation/Commission, C‑373/14 P, EU:C:2016:26,
point 83).
| 0 |
862,801 |
31. Before those complaints are examined, it should be recalled at the outset that, as the Court has repeatedly held, the question whether a Member State has failed to fulfil its obligations must be determined as at the end of the period laid down in the reasoned opinion (see, inter alia, Case C-384/97 Commission v Greece [2000] ECR I-3823, paragraph 35, and Case C-152/98 Commission v Netherlands [2001] ECR I-3463, paragraph 21).
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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 |
862,802 |
64. In that respect, it must be pointed out that, first, the protection of consumers, in particular recipients of the legal services provided by persons concerned in the administration of justice and, secondly, the safeguarding of the proper administration of justice, are objectives to be included among those which may be regarded as overriding requirements relating to the public interest capable of justifying a restriction on freedom to provide services (see, to that effect, Case C‑3/95 Reisebüro Broede [1996] ECR I-6511, paragraph 31, and the case-law cited, and Case C-124/97 Läärä and Others [1999] ECR I-6067, paragraph 33), on condition, first, that the national measure at issue in the main proceedings is suitable for securing the attainment of the objective pursued and, secondly, it does not go beyond what is necessary in order to attain that objective.
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7 BEFORE THE INCOMPATIBILITY OF A COMMUNITY MEASURE WITH A PROVISION OF INTERNATIONAL LAW CAN AFFECT THE VALIDITY OF THAT MEASURE, THE COMMUNITY MUST FIRST OF ALL BE BOUND BY THAT PROVISION .
| 0 |
862,803 |
58. The Court has consistently held that the Commission, in order to prove an infringement of the rules on the common organisation of the agricultural markets, is required not to demonstrate exhaustively that the checks carried out by the national authorities are inadequate, or that the data submitted by them are incorrect, but to adduce evidence of serious and reasonable doubt on its part regarding the checks or data. The reason for this mitigation of the burden of proof on the Commission is that it is the Member State which is best placed to collect and verify the data required for the clearance of EAGGF accounts and, consequently, it is for that State to adduce the most detailed and comprehensive evidence that its checks or data are accurate and, if appropriate, that the Commission’s statements are incorrect (see in particular Case C-278/98 Netherlands v Commission [2001] ECR I-1501, paragraphs 39 to 41, and Case C-329/00 Spain v Commission [2003] ECR I-6103, paragraph 68).
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13 IL N' EN RESTE PAS MOINS QU' UN TEL OPERATEUR, LORSQU' IL A, COMME EN L' ESPECE, ETE INCITE, PAR UN ACTE DE LA COMMUNAUTE, A SUSPENDRE LA COMMERCIALISATION POUR UNE PERIODE LIMITEE, DANS L' INTERET GENERAL ET CONTRE PAIEMENT D' UNE PRIME, PEUT LEGITIMEMENT S' ATTENDRE A NE PAS ETRE SOUMIS, A LA FIN DE SON ENGAGEMENT, A DES RESTRICTIONS SPECIFIQUES EN RAISON PRECISEMENT DU FAIT QU' IL AVAIT FAIT USAGE DES POSSIBILITES OFFERTES PAR LA REGLEMENTATION COMMUNAUTAIRE .
| 0 |
862,804 |
49. Questions 2(a) and (b) concern matters harmonised by directives 73/23, 89/336 and 1999/5. As the Court has consistently held, national measures relating to such matters must be assessed in the light of those directives and not of Articles 28 EC and 30 EC (see, in particular, Case C-99/01 Linhart and Biffl [2002] ECR I-9375, paragraph 18).
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77. Neither the general reference in Article 11(2) of Law 3631/2008 to ‘general interest criteria for ensuring the continuity of the services provided and the operation of the networks’ nor the nine evaluation criteria which are listed merely by way of example, which in essence concern the choice of a strategic partner offering the best guarantees to sustainably ensure the continuity of service and networks, make it possible to determine the specific objective circumstances in which the power to oppose the acquisition of holdings is capable of being exercised.
| 0 |
862,805 |
69. In those circumstances, on the same grounds as those given in paragraphs 88 to 107 of the judgment in Specht and Others (C‑501/12 to C‑506/12, C‑540/12 and C‑541/12, EU:C:2014:2005), the answer to Question 4 is as follows:
– in circumstances such as those of the case before the referring court, EU law does not require judges who have been discriminated against to be retrospectively granted an amount equal to the difference between the pay actually received and that corresponding to the highest step in their grade;
– it is for the referring court to ascertain whether all the conditions laid down by the case-law of the Court are met for the Federal Republic of Germany to have incurred liability under EU law.
Question 5
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14ARTICLE 4 ( 4 ) OF REGULATION NO 1408/71 , DEFINING THE SUBSTANTIVE FIELD OF APPLICATION OF THAT PROVISION , PROVIDES THAT THE REGULATION DOES NOT APPLY INTER ALIA ' ' TO BENEFIT SCHEMES FOR VICTIMS OF WAR OR ITS CONSEQUENCES ' ' .
| 0 |
862,806 |
22 On that basis, the Court held that the limitation of the effects in time of the Barber judgment did not apply to the right to join an occupational pension scheme (Vroege, paragraph 32 and Fisscher, paragraph 28).
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61. While the prohibition of marketing tobacco products for oral use under Article 8 of Directive 2001/37 constitutes one of the restrictions referred to in Articles 28 EC and 29 EC, it is nevertheless justified, as indicated in paragraph 58 above, on grounds of the protection of human health. It cannot therefore, in any event, be regarded as having been adopted in breach of the provisions of Articles 28 EC and 29 EC.
| 0 |
862,807 |
27. It follows 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. 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 is unrelated 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, Joined Cases C‑202/04 and C‑94/04 Cipolla and Others [2006] ECR I‑11421, paragraph 25; Joined Cases C‑222/05 to C‑225/05 van der Weerd and Others [2007] ECR I‑4233, paragraph 22; and Kirtruna and Vigano , paragraph 27).
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43. It follows that the first sentence of Article 6(3) of the Habitats Directive subordinates the requirement for an appropriate assessment of the implications of a plan or project to the condition that there be a probability or a risk that the latter will have significant effects on the site concerned.
| 0 |
862,808 |
16. In the opinion of that court, it would however be inappropriate and inconsistent with the principle of proportionality to prevent all the other Länder from exercising a prerogative granted to them by EU law to decide themselves whether it is appropriate to ban certain gaming activities wholly or in part, or whether it is sufficient to restrict those activities and to lay down more or less strict supervisory rules for that purpose (see Carmen Media Group EU:C:2010:505, paragraph 58), simply on the ground that a single Land wishes to introduce a derogation. In that connection, the referring court states that, under the Federal Constitution, a Land cannot be required either by the Federal State or by the other Länder , to adopt specific legislation in an area falling within the competence of the Länder .
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57. Therefore, the taxable person may not only suffer financial disadvantages but is also unable to predict the date from which funds corresponding to the excess VAT will be made available to him, thus entailing an additional burden for that person.
| 0 |
862,809 |
21. First of all, it should be noted that, as a general rule, the Court will refrain from considering the principle of tax neutrality with a view to ascertaining whether EU law precludes national rules which lay down time-limits within which a VAT refund must be claimed, failing which the action is time-barred (see, to that effect, Case C‑85/97 SFI [1998] ECR I‑7447, paragraphs 22 to 36; Case‑62/00 Marks & Spencer [2002] ECR I‑6325, paragraphs 22 to 47; and Case C‑472/08 Alstom Power Hydro [2010] ECR I‑623, paragraphs 14 to 22).
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33 It follows that Article 3(1) of the directive does not preclude an employee from deciding to object to the transfer of his contract of employment or employment relationship and hence deciding not to take advantage of the protection afforded him by the directive.
| 0 |
862,810 |
32. As regards the complaint alleging breach of Article 49 EC, it is appropriate to point out that the provisions of the EC Treaty relating to freedom of movement are intended to apply to public contracts which are outside the scope of Directive 92/50. Although certain contracts are excluded from the scope of Community directives in the field of public procurement, the contracting authorities which conclude them are nevertheless bound to comply with the fundamental rules of the Treaty and the principle of non-discrimination on grounds of nationality in particular (see, to that effect, Case C‑324/98 Telaustria and Telefonadress [2000] ECR I‑10745, paragraph 60; Case C‑92/00 HI [2002] ECR I‑5553, paragraph 47, and the order of 3 December 2001 in Case C‑59/00 Vestergaard [2001] ECR I‑9505, paragraph 20).
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37. In the present context, it must be held that, on the date on which the appellant in the main proceedings in Case C‑261/08 was officially accused of being unlawfully present on Spanish territory, namely 26 September 2006, Regulation No 562/2006 had not yet entered into force, with the result that the issue as to whether that regulation needs to be interpreted may arise in relation to the facts giving rise to that case.
| 0 |
862,811 |
25
It is apparent from established case-law relating to consumer protection, that, in general, it is necessary in that field to take account of the presumed expectation of the average consumer, who is reasonably well informed and reasonably observant and circumspect (see, inter alia, judgments in Mars, C‑470/93, EU:C:1995:224, paragraph 24; Gut Springenheide and Tusky, C‑210/96, EU:C:1998:369, paragraph 31; Estée Lauder, C‑220/98, EU:C:2000:8, paragraph 30; Lidl Belgium, C‑356/04, EU:C:2006:585, paragraph 78; Severi, C‑446/07, EU:C:2009:530, paragraph 61; Lidl, C‑159/09, EU:C:2010:696, paragraph 47; and Teekanne, C‑195/14, EU:C:2015:361, paragraph 36).
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33. It follows that filing a sample of a colour does not per se constitute a graphic representation within the meaning of Article 2 of the Directive.
| 0 |
862,812 |
25. In that connection, it should be recalled that the Court has ruled that, by excluding consideration of the obligations to which the trans-frontier service provider is already subject in the Member State in which it is established, a national law goes beyond what is necessary to attain the objectives sought, namely to ensure close supervision of those activities (Case C-171/02 Commission v Portugal [2004] ECR I-5645, paragraph 60, and Commission v Netherlands , paragraph 18).
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57. Under Article 13(2) TEU, the institutions are to practise mutual sincere cooperation.
| 0 |
862,813 |
73. As a preliminary observation, it should be pointed out that, in accordance with Community law, when the Commission finds that aid is incompatible with the common market, it may require the Member State to recover that aid from the recipient (Case 70/72 Commission v Germany [1973] ECR 813, paragraph 20, and Joined Cases C-328/99 and C-399/00 Italy and SIM 2 Multimedia v Commission [2003] ECR I-4035, paragraph 65).
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84. It must be stated, first, that the measures prescribed by Articles 5 and 6 of Regulation No 261/2004 are in themselves capable of immediately redressing some of the damage suffered by passengers in the event of cancellation of, or a long delay to, a flight and therefore enable a high level of passenger protection, sought by the regulation, to be ensured.
| 0 |
862,814 |
30
In that regard, it must be observed, first of all, that the protection conferred by those provisions on authors must be given a broad interpretation (judgments of 16 July 2009, Infopaq International, C‑5/08, EU:C:2009:465, paragraph 43, and of 1 December 2011, Painer, C‑145/10, EU:C:2011:798, paragraph 96).
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12 Finally, the sole purpose of the criteria for qualitative selection laid down in Articles 23 to 26 of Directive 71/305, to which Article 28 of that directive on official lists of recognized contractors refers, is to define the rules relating to the objective assessment of the standing and, in particular, technical knowledge and ability of contractors. Article 26(e) provides expressly that a statement of the technicians or technical divisions which the contractor can call upon for carrying out the work, whether or not they belong to the firm, may be furnished as proof of such technical knowledge or ability.
| 0 |
862,815 |
42
Article 6(1) of Directive 2004/38 provides that Union citizens have the right of residence on the territory of another Member State for a period of up to three months without any conditions or any formalities other than the requirement to hold a valid identity card or passport and, under Article 14(1) of that directive, that right is retained as long as the Union citizen and his family members do not become an unreasonable burden on the social assistance system of the host Member State (judgments in Ziolkowski and Szeja, C‑424/10 and C‑425/10, EU:C:2011:866, paragraph 39, and Dano, C‑333/13, EU:C:2014:2358, paragraph 70).
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37
Where the quantity of vitamins, mineral, essential amino-acids and fatty acids contained in the recommended daily dose of a product with the objective characteristics and properties defined by the wording of heading 3004 of the CN is significantly higher than what is necessary or recommended for general dietary purposes, it must be classified under that heading (see, to that effect, Glob-Sped, C‑328/97, EU:C:1998:601, paragraph 28).
| 0 |
862,816 |
54. As to the question whether the temporary nature of the employment of certain public servants may, in itself, amount to an objective ground within the meaning of clause 4 of the framework agreement, the Court has already held that the concept of objective grounds in point 1 of that clause must be understood as not permitting a difference in treatment between fixed-term workers and permanent workers to be justified on the basis that the difference is provided for by a general, abstract national norm, such as a law or collective agreement ( Del Cerro Alonso , paragraph 57).
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26 In that regard, it must be observed that the Court has held that interest received by a property management company on investments, made for its own account, of sums paid by co-owners or lessees cannot be excluded from the scope of VAT, since the interest does not arise simply from ownership of the asset but is the consideration for placing capital at the disposition of a third party (Case C-306/94 Régie Dauphinoise - Cabinet A. Forest v Ministre du Budget [1996] ECR I-3695, paragraph 17).
| 0 |
862,817 |
20. It is true that a recipient of illegally granted aid is not precluded from relying on exceptional circumstances on the basis of which it had legitimately assumed the aid to be lawful and thus declining to refund the aid. If such a case is brought before a national court, it is for that court to assess the material circumstances, if necessary after obtaining a preliminary ruling on interpretation from the Court of Justice (see Case C-5/89 Commission v Germany , cited above, paragraph 16, and Italy v Commission , cited above, paragraph 103).
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137. According to the third recital in the preamble to Directive 92/43, as the main aim of that directive is to promote the maintenance of biodiversity, taking account of economic, social, cultural and regional requirements, the directive makes a contribution to the general objective of sustainable development. The maintenance of such biodiversity may in certain cases require the maintenance, or indeed the encouragement, of human activities.
| 0 |
862,818 |
33. In that connection, it must be borne in mind that, according to settled case-law, the right of deduction provided for in Articles 17 to 20 of the Sixth Directive is an integral part of the VAT scheme and in principle may not be limited. It must be exercised immediately in respect of all the taxes charged on transactions relating to inputs (see, in particular, Case C-62/93 BP Soupergaz [1995] ECR I‑1883, paragraph 18, and Joined Cases C-110/98 to C-147/98 Gabalfrisa and Others [2000] ECR I‑1577, paragraph 43).
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40. In the light of all the above considerations, the concept of ‘flight’ within the meaning of Regulation No 261/2004 must be interpreted as consisting essentially in an air transport operation, being as it were a ‘unit’ of such transport, performed by an air carrier which fixes its itinerary.
| 0 |
862,819 |
36. However, a plant protection product introduced into the territory of a Member State as a parallel import cannot, automatically or absolutely and unconditionally, have the benefit of a marketing authorisation issued to a plant protection product already on the market of that State. If the plant protection product cannot be regarded as having already been authorised in the Member State of importation, that State must issue a marketing authorisation according to the conditions laid down by Directive 91/414 or prohibit its being placed on the market and used (see, to that effect, British Agrochemicals Association , paragraph 37, and Escalier and Bonnarel , paragraphs 30 and 31).
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26 Therefore, where it is a matter of deciding whether additional payments made by the parent company of an acquirer of dividend certificates come within the scope of Article 4(1)(d) of Directive 69/335, it is appropriate to establish to what extent such payments must be deemed to have been made by that acquirer.
| 0 |
862,820 |
39. In that regard, the Court has held, in particular, that to accept that the Courts of the European Union have the direct responsibility for ensuring that EU law complies with the WTO rules would deprive the European Union’s legislative or executive bodies of the discretion which the equivalent bodies of the European Union’s commercial partners enjoy. It is not in dispute that some of the contracting parties, which are amongst the most important commercial partners of the European Union, have concluded from the subject-matter and purpose of the WTO agreements that they are not among the rules applicable by their courts when reviewing the legality of their rules of domestic law. Such lack of reciprocity, if accepted, would risk introducing an anomaly in the application of the WTO rules (see, in particular, judgments in Portugal v Council , C‑149/96, EU:C:1999:574, paragraphs 43 to 46; FIAMM and Others v Council and Commission , C‑120/06 P and C‑121/06 P, EU:C:2008:476, paragraph 119; and LVP , C‑306/13, EU:C:2014:2465, paragraph 46).
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30. In this respect, it must also be recalled that, within the framework of proceedings under Article 234 EC, the Court cannot resolve a dispute concerning the facts. Such a dispute, like any other assessment of the facts involved, is within the province of the national court (see Case 36/79 Denkavit Futtermittel [1979] ECR 3439, paragraph 12, and Joined Cases C‑211/03, C‑299/03 and C‑316/03 to C‑318/03 HLH Warenvertrieb and Orthica [2005] ECR I‑5141, paragraph 96).
| 0 |
862,821 |
37. According to settled case-law, while the Member States are required to provide legal remedies enabling the annulment of a decision of a contracting authority which infringes the law relating to public contracts, they are entitled in the light of the objective of rapidity pursued by Directive 89/665 to couple that type of review with reasonable limitation periods for bringing proceedings, so as to prevent the candidates and tenderers from being able, at any moment, to invoke infringements of that legislation, thus obliging the contracting authority to restart the entire procedure in order to correct such infringements (see, to that effect, inter alia, Case C-470/99 Universale-Bau and Others [2002] ECR I-11617, paragraphs 74 to 78; Santex , paragraphs 51 and 52; Case C-241/06 Lämmerzahl [2007] ECR I‑8415, paragraphs 50 and 51; and Case C-406/08 Uniplex (UK) [2010] ECR I‑0000, paragraph 38).
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52. It was in those circumstances that the Court held that the setting of reasonable limitation periods for bringing proceedings satisfies, in principle, the requirement of effectiveness under Directive 89/665, since it is an application of the fundamental principle of legal certainty (Universale-Bau , paragraph 76).
| 1 |
862,822 |
32. As regards, in the first place, the question whether the directive obliges Member States to adopt framework legislation in order to implement the requirements of the directive in national law, it should be noted that, according to settled case-law, each of the Member States to which a directive is addressed is obliged to adopt, within the framework of its national legal system, all the measures necessary to ensure that the directive is fully effective, in accordance with the objective it pursues (see, inter alia, Case C‑478/99 Commission v Sweden [2002] ECR I‑4147, paragraph 15, and Case C‑233/00 Commission v France [2003] ECR I‑6625, paragraph 75).
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26 MOREOVER , THE CORRESPONDENCE BETWEEN BMW BELGIUM AND SOME OF ITS DEALERS DURING THE PERIOD FROM 29 SEPTEMBER 1975 TO 20 FEBRUARY 1976 DOES NOT REVEAL ANY FACTOR SUGGESTING THAT THE CIRCULARS OF 29 SEPTEMBER 1975 WERE CONCEIVED BY THEIR AUTHORS AS IMPOSING AN EXPORT PROHIBITION APPLYING ONLY TO NON-APPROVED DEALERS . THE INDIVIDUAL LETTERS SENT BY BMW BELGIUM IN THE COURSE OF THAT CORRESPONDENCE TO SOME BELGIAN DEALERS ENGENDERED CONFUSION BETWEEN PERMITTED ACTIVITIES AND PROHIBITED ACTIVITIES AND WERE SOMETIMES WORDED IN SUCH A WAY AS TO GIVE THE IMPRESSION THAT NO EXPORT SALE , EVEN TO CONSUMERS OR THEIR AGENTS , COULD BE ALLOWED .
| 0 |
862,823 |
81. In the fourth place, as regards the claim by the Province of Burgenland and the Republic of Austria that the General Court breached the obligation to state reasons, it is apparent from the foregoing and from simply reading paragraph 132 of the Burgenland judgment that the General Court’s reasoning in paragraphs 120, 121 and 132 of that judgment is such as to allow the applicants to know the reasons for which the General Court rejected their arguments and to provide the Court of Justice with sufficient material for it to exercise its power of judicial review in an appeal, so that it is in conformity with the established case-law of the Court on that matter (see, to that effect, inter alia, Case C‑320/09 P A2A v Commission [2011] ECR I‑0000, paragraph 97).
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97. S’agissant du prétendu défaut de motivation, il y a lieu de rappeler que, selon une jurisprudence constante, l’obligation de motiver les arrêts, qui incombe au Tribunal en vertu des articles 36 et 53, premier alinéa, du statut de la Cour de justice, n’impose pas à celui‑ci de fournir un exposé qui suivrait exhaustivement et un par un tous les raisonnements articulés par les parties au litige. La motivation peut donc être implicite, à condition qu’elle permette aux intéressés de connaître les motifs sur lesquels le Tribunal se fonde et à la Cour de disposer des éléments suffisants pour exercer son contrôle dans le cadre d’un pourvoi (voir arrêt du 7 janvier 2004, Aalborg Portland e.a./Commission, C‑204/00 P, C‑205/00 P, C‑211/00 P, C‑213/00 P, C‑217/00 P et C‑219/00 P, Rec. p. I‑123, point 372).
| 1 |
862,824 |
85 In the absence of Community rules on the restitution of national charges that have been improperly levied, it is for the domestic legal system of each Member State to designate the courts and tribunals having jurisdiction and to lay down the detailed procedural rules governing actions for safeguarding rights which individuals derive from Community law, provided, first, that such rules are not less favourable than those governing similar domestic actions (principle of equivalence) and, second, that they do not render practically impossible or excessively difficult the exercise of rights conferred by Community law (principle of effectiveness) (see, in particular, Case C-231/96 Edis [1998] ECR I-4951, paragraphs 19 and 34, Case C-260/96 Spac [1998] ECR I-4997, paragraph 18, Case C-228/96 Aprile [1998] ECR I-7141, paragraph 18, and Dilexport, paragraph 25).
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29 IN THAT CONNECTION ACCOUNT MUST BE TAKEN OF VARIOUS FACTORS . IN THE FIRST PLACE IT IS COMMON GROUND THAT THE INSURERS WHO ARE MEMBERS OF THE VERBAND DER SACHVERSICHERER HAD A COMMON INTEREST IN PUTTING THE MARKET ON A VIABLE FOOTING BY MEANS OF AN INCREASE IN PREMIUMS WHICH HAD FALLEN CONSIDERABLY BETWEEN 1973 AND 1980 IN THE INDUSTRIAL FIRE INSURANCE SECTOR, WHEREAS THE LOSS RATIO AND INSURERS' EXPENSES HAD NOT VARIED APPRECIABLY DURING THE SAME PERIOD . THE CONTESTED DECISION, WHICH WAS NOT DISPUTED ON THIS POINT, STATED THAT INSURANCE COMPANIES DID NOT RESPOND INDIVIDUALLY TO THAT NEGATIVE TREND BY RAISING PREMIUM RATES BECAUSE IT WAS THEIR PRACTICE, AS COMPOSITE INSURERS OR THROUGH SISTER COMPANIES CONNECTED WITH THE SAME GROUP, TO DO BUSINESS IN SEVERAL CLASSES OF COMMERCIAL INSURANCE; THEY THEREFORE ATTEMPTED TO WIN SUBSTANTIAL BUSINESS IN OTHER CLASSES BY CHARGING THEIR COMMERCIAL CUSTOMERS FIRE-INSURANCE PREMIUMS WHICH WERE INSUFFICIENT TO COVER THEIR EXPENSES .
| 0 |
862,825 |
41. However, the error in law vitiating paragraphs 17 to 22 of the judgment under appeal is not such as to invalidate that judgment and, therefore, the arguments put forward by the applicant on this issue must be set aside as inoperative. The Court of First Instance’s rejection of the line of argument relating to the conditions required for the earlier mark to be regarded as having been put to genuine use has adequate legal basis in other grounds set out in that judgment (see, to that effect, Case C‑496/99 P Commission v CAS Succhi di Frutta [2004] ECR I‑3801, paragraph 68, and Case C‑447/02 P KWS Saat v OHIM [2004] ECR I‑10107, paragraphs 46 to 51).
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25. In those circumstances, that descendant cannot be required, in addition, to establish that he has tried without success to find work or obtain subsistence support from the authorities of his country of origin and/or otherwise tried to support himself.
| 0 |
862,826 |
30. In addition, the Court has stated that all components of total remuneration relating to the professional and personal status of the worker must continue to be paid during his paid annual leave. Thus, any allowances relating to seniority, length of service and to professional qualifications must be maintained (see, to that effect, Case C‑471/08 Parviainen EU:C:2010:391, paragraph 73, and Williams and Others EU:C:2011:588, paragraph 27).
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Ainsi, la perception par un État membre d’une taxe sur les véhicules d’occasion en provenance d’un autre État membre est contraire
à l’article 110 TFUE lorsque le montant de la taxe, calculé sans prise en compte de la dépréciation réelle du véhicule, excède
le montant de la taxe résiduelle incorporé dans la valeur des véhicules automobiles d’occasion similaires déjà immatriculés
sur le territoire national (voir, notamment, arrêts du 9 mars 1995, Nunes Tadeu, C‑345/93, EU:C:1995:66, point 20, et du 22 février
2001, Gomes Valente, C‑393/98, EU:C:2001:109, point 23).
| 0 |
862,827 |
28 The Court went on to state, in paragraphs 25 and 26 of that judgment, that in order to ascertain whether imports of a medicinal product constitute parallel imports the competent authority in the Member State of importation must verify that the two medicinal products have a common origin and, if not identical in all respects, have at least been manufactured according to the same formulation, using the same active ingredient, and have the same therapeutic effect.
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55. As regards the seriousness of the infringement, it must be noted that Directive 91/271 aims to protect the environment. By classifying the whole of its territory as a ‘sensitive area’, in accordance with Article 5(1) of and Annex II thereto, the Kingdom of Belgium has recognised the need for increased environmental protection on its territory. The lack of treatment for urban waste water constitutes damage to the environment.
| 0 |
862,828 |
60 Furthermore, the Court of First Instance, in order to reject the complaints concerning breach of the provisions relating to the procedure for adoption of Regulation No 404/93, reiterated, at paragraphs 77 and 78 of the contested judgment, the grounds appearing at paragraphs 27 to 43 of the judgment in Case C-280/93 Germany v Council, and it is apparent from those paragraphs that they were in response solely to the argument that there had been a breach of the Commission's right of initiative, a failure to give reasons and lack of further consultation of the Parliament.
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36 There is nothing in the wording of that provision to indicate that the appeal before the customs authority is a mandatory stage prior to lodging an appeal before the independent body.
| 0 |
862,829 |
49
According to paragraph 46 of the judgment of the Court of 6 November 2014 in Cartiera dell’Adda (C‑42/13, EU:C:2014:2345), the contracting authority may not accept any rectification of omissions which, as expressly provided for in the contract documentation, must result in the exclusion of the bid. The Court stated, in paragraph 48 of that judgment, that the obligation concerned was clearly laid down in the contract documentation, on pain of exclusion.
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45 IT FOLLOWS THAT AIR TRANSPORT REMAINS , ON THE SAME BASIS AS THE OTHER MODES OF TRANSPORT , SUBJECT TO THE GENERAL RULES OF THE TREATY , INCLUDING THE COMPETITION RULES .
D - CONSEQUENCES IN THE AIR TRANSPORT SECTOR OF THE ABSENCE OF RULES IMPLEMENTING ARTICLES 85 AND 86
| 0 |
862,830 |
64. However, as the referring court itself pointed out, the application of that qualification is subject to judicial control (for an example of such control in relation to the concept of objective reasons in the context of Clause 5(1) of the framework agreement, see Case C‑212/04 Adeneler and Others [2006] ECR I‑6057, paragraphs 58 to 75), although the possibility of relying on it does not preclude the view that the provision at issue confers on individuals rights which they may enforce in the national courts and which the latter must protect (see, by analogy, van Duyn , paragraph 7; Case C‑156/91 Hansa Fleisch Ernst Mundt [1992] ECR I‑5567, paragraph 15; Case C‑374/97 Feyrer [1999] ECR I‑5153, paragraph 24; and also Case C‑413/99 Baumbast and R [2002] ECR I‑7091, paragraphs 85 and 86).
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52. In the light of all of those considerations, it must be held, as the Advocate General has observed in point 59 of her Opinion, that the collection of the tax directly from the non-resident service provider would not necessarily constitute a less severe means than deduction at source.
| 0 |
862,831 |
29. To that end, the first paragraph of Article 110 TFEU prohibits all Member States from imposing on products of the other Member States internal taxation in excess of that imposed on similar domestic products. That Treaty provision seeks to guarantee the complete neutrality of internal taxation as regards competition between products already on the domestic market and imported products (see, to that effect, judgments in Commission v Denmark , C‑47/88, EU:C:1990:449, paragraphs 8 and 9; Weigel , C‑387/01, EU:C:2004:256, paragraph 66; and X , C‑437/12, EU:C:2013:857, paragraph 29).
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67. By contrast, if, as in the present case, that period begins to run from the service of the penalty order on the person authorised by the accused person, the latter can effectively exercise his right of defence and the trial is fair only if he has the benefit of that period in its entirety, that is to say without the duration of that period being reduced by the time needed by the authorised person to transmit the penalty order to its addressee.
| 0 |
862,832 |
31
Moreover, it is evident from well-established case-law of the Court that national measures which are liable to restrict or make less attractive the exercise of fundamental freedoms guaranteed by the FEU Treaty may nonetheless be permitted, provided that they serve overriding reasons in the public interest, are appropriate for attaining their objective and do not go beyond what is necessary in order to attain that objective (see, to that effect, judgments of 5 December 2006, Cipolla and Others, C‑94/04 and C‑202/04, EU:C:2006:758, paragraph 61, and of 11 December 2014, Commission v Spain, C‑678/11, EU:C:2014:2434, paragraph 42), on the understanding that national legislation will be appropriate for ensuring attainment of the objective relied upon only if it genuinely reflects a concern to attain that objective in a consistent and systematic manner (see judgment of 13 February 2014, Sokoll-Seebacher, C‑367/12, EU:C:2014:68, paragraph 39 and the case-law cited).
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19 The first point to note is that, in principle, if the outcome of subsequent verification proves negative the normal consequence is for the importing State to demand payment of the customs duties not paid at the time of importation.
| 0 |
862,833 |
34. Under the first paragraph of Article 307 EC, the rights and obligations arising from an agreement concluded before the date of accession of a Member State between it and a third country are not affected by the provisions of the Treaty. The purpose of that provision is to make it clear, in accordance with the principles of international law, that application of the Treaty is not to affect the duty of the Member State concerned to respect the rights of third countries under a prior agreement and to perform its obligations (see Case 812/79 Burgoa [1980] ECR 2787, paragraph 8; Case C-84/98 Commission v Portugal [2000] ECR I‑5215, paragraph 53; and Case C-216/01 Budĕjovický Budvar [2003] ECR I‑13617, paragraphs 144 and 145).
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22. In the light of the foregoing, the reference for a preliminary ruling must be regarded as admissible.
Substance
| 0 |
862,834 |
30. Moreover, national legislation establishing such a right must not undermine the effectiveness of the system of liability provided for under Directive 85/374 or the objectives pursued by the EU legislature by means of that system (see, to that effect, judgment in Dutrueux and caisse primaire d’assurance maladie du Jura , EU:C:2011:869, paragraph 29).
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115 It is not in dispute that a commitment of that type was entered into by the Republic of Austria by virtue of the amendments made in 1995 to Article 12 of the 1989 Agreement, which was rewritten. By acting in that way, that Member State thus infringed the Community's exclusive external competence resulting from Article 1(3) of Regulation No 2409/92.
| 0 |
862,835 |
76. However, the European Union Courts must, inter alia, establish not only whether the evidence relied on is factually accurate, reliable and consistent but also whether that evidence contains all the relevant information which must be taken into account in order to assess a complex situation and whether it is capable of substantiating the conclusions drawn from it (Case C-12/03 P Commission v Tetra Laval [2005] ECR I-987, paragraph 39, and Commission v Scott , paragraph 65).
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24 Furthermore, Article 14d(1) specifies that the person thus referred to is to be treated, for the purposes of the application of the legislation laid down in accordance with the provisions of the regulation, as if he pursued all his professional activity or activities in the territory of the Member State concerned.
| 0 |
862,836 |
82. As regards the concept of the ‘exercise of official authority’ within the meaning of the first paragraph of Article 45 EC, the assessment of that concept must take account, in accordance with settled case-law, of the character as European Union law of the limits imposed by that provision on the permitted exceptions to the principle of freedom of establishment, so as to ensure that the effectiveness of the Treaty in the field of freedom of establishment is not frustrated by unilateral provisions of the Member States (see, to that effect, Reyners , paragraph 50; Commission v Greece , paragraph 8; and Case C‑438/08 Commission v Portugal [2009] ECR I‑10219, paragraph 35).
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42 In this respect, it is necessary to check whether those rules confer a genuine benefit on the workers concerned, which significantly adds to their social protection. In this context, the stated intention of the legislature may lead to a more careful assessment of the alleged benefits conferred on workers by the measures it has adopted.
| 0 |
862,837 |
14 In paragraph 22 of Rönfeldt, cited above, which is concerned with the way in which a retirement pension is to be calculated, the Court first pointed out that, as it had already held in Case 82/72 Walder v Bestuur der Sociale Verzekeringsbank [1973] ECR 599, Articles 6 and 7 of the Regulation make it clear that replacement by it of the provisions of social security conventions concluded between Member States is mandatory and is subject to no exception beyond the cases expressly mentioned in the Regulation.
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8 DE TELS ACTES NE PRODUISANT D' EFFETS JURIDIQUES QUE DANS LA SPHERE INTERNE DE L' ADMINISTRATION, ILS NE CREENT PAS DE DROITS OU D' OBLIGATIONS DANS LE CHEF DE TIERS . ILS NE CONSTITUENT DONC PAS DES DECISIONS FAISANT GRIEF . LE RECOURS DOIT EN CONSEQUENCE ETRE REJETE COMME IRRECEVABLE .
| 0 |
862,838 |
26. It must be recalled that Article 2(d) of the Directive gives a particularly wide definition to the concept of ‘commercial practices’ as ‘any act, omission, course of conduct or representation, commercial communication including advertising and marketing, by a trader, directly connected with the promotion, sale or supply of a product to consumers’ (Case C-540/08 Mediaprint Zeitungs- und Zeitschriftenverlag [2010] ECR I-10909, paragraph 17).
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19 Such restrictions on exports of olive oil were admitted by the Greek Government as regards the period from 10 January to 10 June 1985 . For the subsequent period, the Commission refers to complaints made by various Community traders and the Italian Government to the effect that repeated efforts to export and import olive oil in bulk have proved fruitless . At the hearing, the representatives of the Greek Government were unable specifically to refute the allegations made in those complaints . Moreover, the figures produced by the Commission indicate that, with the exception of extra and fine quality virgin olive oil in packs not exceeding five litres, olive oil has been exported only in exceptional cases .
| 0 |
862,839 |
37. In that judgment, the Court held that, for the purposes of the service credit for pension purposes provided for by the earlier national rules, the grant of which was contingent on a single criterion, namely bringing up children, female civil servants and male civil servants were in a comparable situation for the purposes of that criterion, with the result that, in reserving that service credit solely for female civil servants and in excluding male civil servants who were able to prove that they had assumed the task of bringing up their children, those rules had introduced direct discrimination on grounds of sex, contrary to Article 141 EC (see Griesmar , EU:C:2001:648, in particular, paragraphs 53 to 58 and 67).
The second question
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55. Étant donné qu’il revient aux États membres de déterminer les mesures à prendre afin de remédier à un manquement, ce n’est que lorsque la Commission entend faire du défaut d’adoption d’une mesure particulière l’objet de son recours en manquement qu’elle doit indiquer de manière spécifique quelle est cette mesure dans l’avis motivé (voir, en ce sens, arrêt Commission/Grèce, C‑394/02, EU:C:2005:336, point 23 et jurisprudence citée).
| 0 |
862,840 |
39 It should first be recalled that the scope of Article 30 does not extend to the obstacles to trade covered by other specific provisions of the Treaty, and that obstacles of a fiscal nature or having an effect equivalent to customs duties, which are covered by Articles 9 and 12 of the EC Treaty (now, after amendment, Articles 23 EC and 25 EC) and Article 95 of the Treaty, do not fall within the prohibition laid down in Article 30 (see Joined Cases C-78/90 to C-83/90 Compagnie Commerciale de l'Ouest and Others v Receveur Principal des Douanes de La Pallice-Port [1992] ECR I-1847, paragraph 20).
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33. In those circumstances, it cannot be considered that the costs relating to those services were incurred for the purposes of and with a view to Investrand’s taxable activities. As the exclusive reason for those costs is not to be found in those activities, the costs have no direct and immediate link to them.
| 0 |
862,841 |
51. Similarly, whether the shareholding in Alitalia is public or private is not a decisive factor, since it has already been recognised by case‑law that, if the three conditions set out at paragraph 47 above are met, the pension paid by a public employer to an official is in that case entirely comparable to that paid by a private employer to his former employees (see Schönheit and Becker , paragraph 58).
The temporal scope of the Framework Agreement
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19 ACCORDING TO THE LETTER FORMALLY INVITING THE ITALIAN REPUBLIC TO SUBMIT ITS OBSERVATIONS , THE FAILURE WITH WHICH IT IS CHARGED RELATES TO ' ' THE MEASURES CONTAINED IN THE ITALIAN LAW WHICH PROVIDE FOR THE FIXING OF REGIONALIZED MILK PRICES ' ' . IN BOTH THE REASONED OPINION AND THE APPLICATION TO THE COURT , THE COMMISSION ' S CONCLUSIONS REFER TO THE ' ' MACHINERY FOR FIXING THE PRODUCER SALE PRICE FOR MILK SET UP BY LAW NO 306/75 ' ' AND , IN THE INTRODUCTORY SENTENCE OF THE APPLICATION , THE COMMISSION DEFINES THE SUBJECT-MATTER OF THE ACTION AS BEING THE ADOPTION AND MAINTENANCE IN FORCE OF ' ' CERTAIN PROVISIONS OF LAW NO 306 OF 8 JULY 1975 CONCERNING THE FORMATION OF THE PRODUCER SALE PRICE FOR MILK ' ' . EVEN IF THOSE PHRASES FAIL TO SPECIFY , AS PRECISELY AS MIGHT HAVE BEEN WISHED , THE PROVISIONS TO WHICH THE PROCEDURE RELATES , THEY NONE THE LESS SUGGEST THAT THE SCOPE OF THE PROCEDURE GOES BEYOND ARTICLE 11 ALONE .
| 0 |
862,842 |
40
It follows that clause 5 of the framework agreement does not preclude, as such, a Member State from treating abuse of successive fixed-term employment contracts or relationships differently according to whether those contracts or relationships were entered into with a private-sector or public-sector employer (judgments of 7 September 2006, Marrosu and Sardino, C‑53/04, EU:C:2006:517, paragraph 48, and of 7 September 2006, Vassallo, C‑180/04, EU:C:2006:518, paragraph 33).
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32. Therefore, contrary to what the appellant submits, where a three-dimensional mark is constituted by the shape of the product for which registration is sought, the mere fact that that shape is a ‘variant’ of a common shape of that type of product is not sufficient to establish that the mark is not devoid of any distinctive character for the purposes of Article 7(1)(b) of Regulation No 40/94. It must always be determined whether such a mark permits the average consumer of that product, who is reasonably well informed and reasonably observant and circumspect, to distinguish the product concerned from those of other undertakings without conducting an analytical examination and without paying particular attention.
| 0 |
862,843 |
48. The fact nevertheless remains that, when exercising that power, Member States must comply with EU law and, in particular, with the provisions on the freedom to provide services (see, inter alia, Case C‑157/99 Smits and Peerbooms [2001] ECR I‑5473, paragraphs 44 to 46; Müller-Fauré and van Riet , paragraph 100; Watts , paragraph 92; Elchinov , paragraph 40; Case C‑211/08 Commission v Spain [2010] ECR I‑0000, paragraph 53; and Commission v Luxembourg , paragraph 32).
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66. C’est en effet à l’autorité compétente de l’Union qu’il appartient, en cas de contestation, d’établir le bien-fondé des motifs retenus à l’encontre de la personne concernée, et non à cette dernière d’apporter la preuve négative de l’absence de bien-fondé desdits motifs (voir arrêt Kadi II, point 121).
| 0 |
862,844 |
73
Thus, the court making the reference must set out the precise reasons that led it to raise the question of the interpretation of certain provisions of EU law and to consider it necessary to refer questions to the Court for a preliminary ruling. The Court has previously held that it is essential that the national court should give at the very least some explanation of the reasons for the choice of the EU law provisions which it seeks to have interpreted and of the link it establishes between those provisions and the national legislation applicable to the proceedings pending before it (judgments of 10 March 2016, Safe Interenvíos, C‑235/14, EU:C:2016:154, paragraph 115, and of 10 November 2016, Private Equity Insurance Group, C‑156/15, EU:C:2016:851, paragraph 62).
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99 It follows that, since the entry into force of Regulation No 2409/92, the Kingdom of Denmark has no longer been entitled to enter on its own into international commitments concerning the fares and rates to be charged by carriers of non-member countries on intra-Community routes.
| 0 |
862,845 |
54. The Court has held that a trader’s choice between exempt transactions and taxable transactions may be based on a range of factors, including tax considerations relating to the neutral system of VAT (see Case C‑108/99 Cantor Fitzgerald International [2001] ECR I-7257, paragraph 33). In that connection, the Court has made clear that, where it is possible for the taxable person to choose from among a number of transactions, he may choose to structure his business in such a way as to limit his tax liability (see Halifax and Others , paragraph 73).
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22 Similarly, the possibility of using academic titles awarded abroad and supplementing national diplomas required for access to a profession greatly facilitates establishment as an independent practitioner and, in any event, the pursuit of a corresponding professional activity.
| 0 |
862,846 |
60. In order to determine whether there is a ‘transfer’ of the undertaking within the meaning of Article 1(1) of Directive 77/187, the decisive criterion is whether the entity in question keeps its identity after being taken over by the new employer (see, in particular, Case 24/85 Spijkers , [1986] ECR 1119, paragraphs 11 and 12; UGT-FSP , paragraph 22).
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123. En ce qui concerne plus particulièrement la liberté d’exercer une activité économique, la Cour a jugé notamment que, eu égard au libellé de l’article 16 de la Charte, qui se distingue de celui des autres libertés fondamentales consacrées au titre II de celle-ci tout en étant proche de celui de certaines dispositions du titre IV de cette même Charte, cette liberté peut être soumise à un large éventail d’interventions de la puissance publique susceptibles d’établir, dans l’intérêt général, des limitations à l’exercice de l’activité économique (voir arrêt du 22 janvier 2013, Sky Österreich, C‑283/11, point 46).
| 0 |
862,847 |
55. First, even if it is true, as Italmoda has stated, that, according to settled case-law, a directive cannot of itself impose obligations on an individual and cannot therefore be relied on as such, by the Member State, against that individual (see, inter alia, judgments in Pfeiffer and Others , C‑397/01 to C‑403/01, EU:C:2004:584, paragraph 108, and Kücükdeveci , C‑555/07, EU:C:2010:21, paragraph 46), the refusal of the benefit of a right as a result of fraud, as in this case, is not covered by the situation envisaged by that case-law.
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36 It follows that the worker cannot claim more favourable treatment, particularly in financial terms, than he would have had if he had been duly accepted as a member.
| 0 |
862,848 |
32. Therefore, the fact that the contribution of an immovable property to a partnership by its partners is a transaction exempted from VAT and the fact that those partners do not pay VAT upon that transaction cannot have the consequence of burdening them with the cost of the VAT in the context of their economic activity without any possibility of their deducting it or of obtaining a refund (see, to that effect, Rompelman , paragraph 23).
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56. Clause 4 of the framework agreement, which has direct effect, prohibits, in respect of employment conditions and periods of service related to employment conditions, the treatment of fixed-term workers in a less favourable manner than comparable permanent workers, solely because their employment is for a fixed term ( Impact , paragraphs 59 and 68).
| 0 |
862,849 |
21 The organisation of trade fairs is an economic activity falling within the chapter of the Treaty dealing with the right of establishment when that activity is carried on by a national of one Member State in another Member State on a stable and continuous basis from a principal or secondary establishment in the latter Member State and within the chapter of the Treaty dealing with services when it is carried on by a national of one Member State who moves to another Member State in order to carry on that activity on a temporary basis (see, to that effect, Case C-55/94 Gebhard, [1995] ECR I-4165, paragraphs 25 and 26).
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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 |
862,850 |
47. Moreover, the Court has a duty to interpret all provisions of Community law which national courts need in order to decide the actions pending before them, even if those provisions are not expressly indicated in the questions referred to the Court of Justice by those courts (see Case C‑304/00 Strawson and Gagg & Sons [2002] ECR I‑10737, paragraph 58, and Campina , paragraph 31).
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27 That provision prohibits, in clear, precise and unconditional terms, discrimination based on nationality against migrant Moroccan workers employed in the territory of the host Member State as regards working conditions or remuneration.
| 0 |
862,851 |
33
According to equally settled case-law of the Court, a finding of abusive practices requires, first, an objective element, resulting from the fact that it must be apparent from a combination of objective circumstances that, despite formal observance of the conditions laid down by EU rules, the purpose of those rules has not been achieved (see, to that effect, inter alia, judgments in Emsland-Stärke, C‑110/99, EU:C:2000:695, paragraph 52, and SICES and Others, C‑155/13, EU:C:2014:145, paragraph 32).
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64. It should be noted, to begin with, that the data at issue in the main proceedings, which relate both to the monies paid by certain bodies and the recipients, constitute personal data within the meaning of Article 2(a) of Directive 95/46, being "information relating to an identified or identifiable natural person" . Their recording and use by the body concerned, and their transmission to the Rechnungshof and inclusion by the latter in a report intended to be communicated to various political institutions and widely diffused, constitute processing of personal data within the meaning of Article 2(b) of the directive.
| 0 |
862,852 |
36 In that regard, the Court has consistently held that, in pursuing the objectives of the common agricultural policy, the Community institutions must secure the permanent harmonization made necessary by any conflicts between the various objectives set by Article 39 of the Treaty, taken individually, and, where necessary, allow any one of them temporary priority in order to satisfy the demands of the economic factors or conditions in view of which their decisions are made (see in particular the judgment in Case 203/86 Spain v Council [1988] ECR 4563, paragraph 10).
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32. Consequently, in accordance with Article 232(1)(b) of the Customs Code, interest on arrears may be charged only in respect of the period falling after the deadline for payment of the customs debt, since it is not the role of that provision either to prevent the financial losses sustained by the customs authorities or to compensate for the advantages accruing to traders because of the delay, brought about by the behaviour of those traders, before the customs debt is entered in the accounts for the purposes of the Customs Code and before the amount of the debt, or the debtor owing the debt, is determined.
| 0 |
862,853 |
22. Whilst ‘medical care’ and ‘the provision of medical care’ must have a therapeutic aim, it does not necessarily follow that the therapeutic purpose of a service must be confined within a particularly narrow compass (see judgment in CopyGene , C‑262/08, EU:C:2010:328, paragraph 29 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 |
862,854 |
24. As regards the application of that distinction, the Court has held that an application to make good a deficiency in the assets, which, under French law, may be taken by the insolvency administrator against the managers of the company in order to have them declared liable, must be considered to be an action which derives directly from insolvency proceedings and is closely connected with them. In order to reach that conclusion, the Court relied, in essence, on the consideration that that action was based on provisions derogating from the general rules of civil law (see, in the context of the Convention of 27 September 1968 on jurisdiction and the enforcement of judgments in civil and commercial proceedings, judgment in Gourdain , 133/78, EU:C:1979:49, paragraphs 4 to 6). The Court has adopted a similar view in relation to an action to set a transaction aside which, in German law, may be taken by the insolvency administrator in order to challenge acts undertaken before the insolvency proceedings were opened which are detrimental to the creditors. It noted, in that context, that the action was based in the national rules relating to insolvency proceedings (judgment in Seagon , C‑339/07, EU:C:2009:83, paragraph 16).
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37. Or, dans la mesure où la République italienne a, en annexe à sa duplique, produit le nombre minimal d’échantillons devant être prélevés à intervalles réguliers au cours d’une année entière, conformément à ladite annexe I, point D, il n’y a pas lieu de constater un manquement à l’article 4 de la directive 91/271 s’agissant de ladite agglomération.
| 0 |
862,855 |
48. The aim pursued by Decision 94/90 as well as being to ensure the internal operation of the Commission in conformity with the interests of good administration, is to provide the public with the widest possible access to documents held by the Commission, so that any exception to that right of access must be interpreted and applied strictly (see Joined Cases C-174/98 P and C-189/98 P Netherlands and Van der Wal v Commission [2000] ECR I-1, paragraph 27).
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35. It should also be recalled in that connection that Article 13 EC – now Article 19 TFEU – which contains only rules governing the competences of the Community and on the basis of which the directives in question were adopted, does not refer to discrimination on grounds of socio-professional category or place of work, so that neither Article 13 EC nor Article 19 TFEU can even constitute a legal basis for Council measures to combat such discrimination (see, to that effect, Chacón Navas , paragraph 55, and Coleman , paragraph 46).
| 0 |
862,856 |
110
It is clear from the settled case-law of the Court that the statement of reasons required by Article 296 TFEU must be appropriate to the measure at issue and must disclose in a clear and unequivocal fashion the reasoning followed by the institution which adopted the measure in question in such a way as to enable the persons concerned to ascertain the reasons for the measure and to enable the competent court to exercise its power of review (judgments of 15 April 2008, Nuova Agricast, C‑390/06, EU:C:2008:224, paragraph 79, and of 5 March 2015, Banco Privado Português and Massa Insolvente do Banco Privado Português, C‑667/13, EU:C:2015:151, paragraph 44).
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42. It should also be pointed out that the Spanish Government does not deny that the definitive amount of the compensatory aid for bananas marketed in 1995 was established ─ and the balance paid ─ in 1996.
| 0 |
862,857 |
84 In addition, it should be recalled that the legality of a Community act cannot depend on retrospective assessment of its efficacy. Where the Community legislature is obliged to assess the future effects of rules to be adopted and those effects cannot be accurately foreseen, its assessment is open to criticism only if it appears manifestly incorrect in the light of the information available to it at the time of the adoption of the rules in question (see, to that effect, Crispoltoni and Others, paragraph 43, and Case C-150/94 United Kingdom v Council [1998] ECR I-7235, paragraph 49).
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36. Il est de jurisprudence constante que, s’agissant d’une marque complexe, telle que celle en cause en l’espèce, l’appréciation de son caractère distinctif ne peut se limiter à une analyse de chacun de ses termes ou de ses éléments, considérés isolément, mais doit, en tout état de cause, se fonder sur la perception globale de cette marque par le public pertinent et non sur la présomption que des éléments dépourvus isolément de caractère distinctif ne peuvent, une fois combinés, présenter un tel caractère (arrêt du 8 mai 2008, Eurohypo/OHMI, C‑304/06 P, Rec. p. I‑3297, point 41 et jurisprudence citée). En effet, la seule circonstance que chacun de ces éléments, pris séparément, est dépourvu de caractère distinctif n’exclut pas que la combinaison qu’ils forment puisse présenter un tel caractère (arrêt Eurohypo/OHMI, précité, point 41 et jurisprudence citée).
| 0 |
862,858 |
56. The la wfulness of a decision taken at the end of the preliminary examination stage is examined only on the basis of the information which the Commission had at its disposal at the time when it made the decision (see Nuova Agricast , paragraphs 54 to 60), that is to say, in the present case, at the time the contested act was adopted.
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27 It must therefore be held that by allowing the inclusion in the contract specification for tender for a public works contract of a clause stipulating that the asbestos cement pressure pipes must be certified as complying with Irish Standard 188:1975 in accordance with the Irish Standard Mark Licensing Scheme of the Institute for Industrial Research and Standards, Ireland has failed to fulfil its obligations under Article 30 of the EEC Treaty .
The rejection of the tender providing for the use of the Spanish-made pipes
| 0 |
862,859 |
18 In that respect, it should be noted that the Court has consistently held that it is for the national courts alone, which are seised of a case and which must assume responsibility for the judgment to be given, to determine, having regard to the particular features of each case, both the need for a preliminary ruling in order to enable them to give their judgment and the relevance of the questions which they refer to the Court. A reference for a preliminary ruling from a national court may be rejected only if it is quite obvious that the interpretation of Community law sought by that court bears no relation to the actual nature of the case or the subject-matter of the main action (see, in particular, Case C-230/96 Cabour and Nord Distribution Automobile v Arnor [1998] ECR I-2055, paragraph 21).
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36. Against that background, the objective referred to in recital 19 in the preamble to Regulation No 318/2006 must be understood as meaning that the production charge contributes to financing the various measures in the sugar sector, including the direct decoupled aid which accounts for the highest expenditure.
| 0 |
862,860 |
41. Although prior authorisation, such as that required by Article 36 of the Law on sickness insurance, constitutes, for both patients and service providers, an obstacle to the freedom to provide services (see, to that effect, Kohll , paragraph 35; Case C‑157/99 Smits and Peerbooms [2001] ECR I‑5473, paragraph 69; Case C‑385/99 Müller-Fauré and van Riet [2003] ECR I‑4509, paragraph 44; and Watts , paragraph 98), the Court has nevertheless held that Article 49 EC does not in principle preclude the right of a patient to receive hospital treatment in another Member State at the expense of the system with which he is registered from being subject to prior authorisation ( Smits and Peerbooms , paragraph 82, and Watts , paragraph 113).
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35. Indeed, Article 5 of that regulation merely provides that intentional irregularities or those caused by negligence ‘may’ lead to certain administrative penalties listed in that provision whilst, as regards the categories of operators who may be liable to incur such penalties, Article 7 of the regulation provides that those penalties ‘may’ be applied not only to the economic operators who have committed the irregularity but also to persons who have taken part in the irregularity and to those who are under a duty to take responsibility for the irregularity or to ensure that it is not committed.
| 0 |
862,861 |
17. Furthermore, that interpretation is borne out by the list of conditions in point 4(a) of chapter I of Annex A to Directive 85/73 that might justify the application of the increase in question, conditions which, first, all relate to specific factors which serve to distinguish one establishment from another and, secondly, are open to judicial review (see to that effect, Case C-374/97 Feyrer [1999] ECR I-5153, paragraphs 26 and 27).
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32. By its question the referring court essentially asks whether Article 15(1)(c) of the Brussels I Regulation must be interpreted as requiring the contract between the consumer and the trader to be concluded at a distance. In that context, the court asks whether it follows from paragraphs 86 and 87 of Pammer and Hotel Alpenhof that the scope of Article 15(1)(c) of the Brussels I Regulation is limited solely to consumer contracts concluded at a distance.
| 0 |
862,862 |
32. La Cour a notamment souligné que le risque de confusion est d’autant plus élevé que le caractère distinctif de la marque antérieure s’avère important [voir, à propos de la première directive 89/104/CEE du Conseil, du 21 décembre 1988, rapprochant les législations des États membres sur les marques (JO 1989, L 40, p. 1), arrêts du 11 novembre 1997, SABEL, C‑251/95, Rec. p. I‑6191, point 24, et du 22 juin 2000, Marca Mode, C‑425/98, Rec. p. I‑4861, point 38]. Ainsi, les marques qui ont un caractère distinctif élevé, soit intrinsèquement, soit en raison de la connaissance de celles-ci sur le marché, jouissent d’une protection plus étendue que celles dont le caractère distinctif est moindre (voir, à propos de la directive 89/104, arrêts du 22 juin 1999, Lloyd Schuhfabrik Meyer, C‑342/97, Rec. p. I‑3819, point 20, et Marca Mode, précité, point 41).
|
33
By contrast, Regulation No 1/2003 continues to apply to the actions of undertakings which, without constituting a concentration within the meaning of Regulation No 139/2004, are nevertheless capable of leading to coordination between undertakings in breach of Article 101 TFEU and which, for that reason, are subject to the control of the Commission or of the national competition authorities.
| 0 |
862,863 |
47
Having regard to the particular nature of such a transaction, the Court has held that, in order to classify a transaction as an ‘intra-Community acquisition’, it is necessary to conduct an overall assessment of all the relevant objective evidence in order to determine whether the goods purchased have actually left the territory of the Member State of supply and, if so, in which Member State the final consumption will take place. Factors likely to be of significance in that respect, other than the process of transporting the goods in question, are, inter alia, the place of registration and usual use of the goods, the place of residence of the purchaser and the presence or absence of links between the purchaser and the Member State of supply or another Member State (see to that effect, judgment of 18 November 2010, X, C‑84/09, EU:C:2010:693, paragraphs 41 to 45 and 50).
|
42. Toutefois, cette répartition de la compétence fiscale ne permet pas aux États membres d’appliquer des mesures contraires aux libertés de circulation garanties par le traité FUE. En effet, en ce qui concerne l’exercice du pouvoir d’imposition ainsi réparti dans le cadre de conventions bilatérales préventives de la double imposition, les États membres sont tenus de se conformer aux règles de l’Union (arrêts précités de Groot, point 94; Renneberg, points 50 et 51, ainsi que Beker, points 33 et 34).
| 0 |
862,864 |
27
The terms used in Article 4(1) of the Sixth Directive and in Article 9(1) of the VAT Directive, in particular the term ‘any person who’, give to the notion of ‘taxable person’ a broad definition focused on independence in the pursuit of an economic activity to the effect that all persons — natural or legal, both public and private, even entities devoid of legal personality — which, in an objective manner, satisfy the criteria set out in that provision must be regarded as being taxable persons for the purposes of VAT (see, to that effect, judgment of 29 September 2015, Gmina Wrocław, C‑276/14, EU:C:2015:635, paragraph 28).
|
51
In that context, it must be noted that the Portuguese Government did not provide any indication of the reasons which might prevent the national tax authorities from taking into account evidence provided by non-resident financial institutions.
| 0 |
862,865 |
19 Finally, it should also be borne in mind that the directive does not preclude an amendment to the employment relationship with the new employer, in so far as national law allows such an amendment otherwise than through a transfer of the undertaking (see, most recently, the judgment in Watson Rask and Christensen, cited above, at paragraph 31).
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20. Selon une jurisprudence constante, l’existence d’un manquement doit être appréciée en fonction de la situation de l’État membre telle qu’elle se présentait au terme du délai fixé dans l’avis motivé et les changements intervenus par la suite ne sauraient être pris en compte par la Cour (Commission/Italie, EU:C:2014:353, point 25 et jurisprudence citée).
| 0 |
862,866 |
21. Nevertheless, the interpretation of those terms must be consistent with the objectives pursued by the exemptions provided for in Article 13 of the Sixth Directive and comply with the requirements of the principle of fiscal neutrality inherent in the common system of VAT. Thus, the requirement of strict interpretation does not mean that the terms used to specify the exemptions referred to in Article 13 should be construed in such a way as to deprive the exemptions of their intended effect (see, to that effect, Case C-445/05 Haderer [2007] ECR I-4841, paragraph 18, and Case C-461/08 Don Bosco Onroerend Goed [2009] ECR I-11079, paragraph 25.
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29 As the Land and several governments have pointed out, it appears that even where male and female candidates are equally qualified, male candidates tend to be promoted in preference to female candidates particularly because of prejudices and stereotypes concerning the role and capacities of women in working life and the fear, for example, that women will interrupt their careers more frequently, that owing to household and family duties they will be less flexible in their working hours, or that they will be absent from work more frequently because of pregnancy, childbirth and breastfeeding.
| 0 |
862,867 |
23. Article 4d of Directive 90/388 which requires that Member States do not discriminate between the providers of public telecommunications networks in the grant of rights of way for the provision of those networks, is a specific application of the general principle of equality (see, by analogy, in regard to Article 7(5) of Directive 96/92/EC of the European Parliament and of the Council of 19 December 1996 concerning common rules for the internal market in electricity (OJ 1997 L 27, p. 20), Case C-17/03 VEMW and Others [2005] ECR I-0000, paragraph 47).
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59. En vertu de ladite disposition, la récupération d’une telle aide doit, ainsi qu’il ressort également du treizième considérant dudit règlement, s’effectuer sans délai et conformément aux procédures prévues par le droit national de l’État membre concerné, pour autant que ces dernières permettent l’exécution immédiate et effective de la décision de la Commission (arrêt du 20 octobre 2011, Commission/France, précité, point 29).
| 0 |
862,868 |
61. It follows that the acquisition of entitlement to social security benefits following periods of interruption of employment due to the bringing up of children is still a matter for the Member States to regulate (see Case C‑31/90 Johnson [1991] ECR I‑3723, paragraph 25).
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15. Furthermore, the Council submits that, although the Court has accepted that the interest in bringing proceedings can continue to exist when the alleged unlawfulness is liable to recur in the future independently of the circumstances of the case in question, this is not the case here, since the Council has already taken the measures necessary to comply with the judgments in Parliament v Council (C‑317/13 and C‑679/13, EU:C:2015:223) and also Parliament v Council (C‑540/13, EU:C:2015:224), and that it removed the unlawfulness of the contested decision from the European Union’s legal order.
Findings of the Court
| 0 |
862,869 |
34. If examination of a Community measure reveals that it pursues a twofold purpose or that it has a twofold component and if one is identifiable as the main or predominant purpose or component, whereas the other is merely incidental, the measure must be founded on a single legal basis, namely that required by the main or predominant purpose or component (see Case C-155/91 Commission v Council [1993] ECR I-939, paragraphs 19 and 21, Case C-42/97 Parliament v Council [1999] ECR I-869, paragraphs 39 and 40, and Case C-36/98 Spain v Council [2001] ECR I-779, paragraph 59).
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48 Racke is invoking fundamental rules of customary international law against the disputed regulation, which was taken pursuant to those rules and deprives Racke of the rights to preferential treatment granted to it by the Cooperation Agreement (for a comparable situation in relation to basic rules of a contractual nature, see Case C-69/89 Nakajima v Council [1991] I-2069, paragraph 31).
| 0 |
862,870 |
73. It follows from settled case-law that the first of the two conditions mentioned in paragraph 71 of the present judgment is satisfied if the grant of a benefit is made with regard to objective criteria which if satisfied, give entitlement to the benefit without the competent authority being able to take other personal circumstances into consideration (see to that effect, in particular, judgments in Hughes , C‑78/91, EU:C:1992:331, paragraph 17; Molenaar , C‑160/96, EU:C:1998:84, paragraph 21; Maaheimo , C‑333/00, EU:C:2002:641, paragraph 23; and De Cuyper , C‑406/04, EU:C:2006:491, paragraph 23).
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52. In those circumstances, it must be held that, although the nature and extent of the obligation incumbent on the Member States under Article 8 of Directive 2008/94, which is intended to confer rights on individuals, were clear and specific, at the latest as of 25 January 2007, Ireland had not correctly fulfilled that obligation, which constitutes a sufficiently serious breach of that rule of law in the context of any examination which might be carried out in respect of that Member State’s liability for damage caused to individuals.
| 0 |
862,871 |
49. It should be borne in mind at the outset that Article 81 EC, first, produces direct effects in relations between individuals, creating rights for the persons concerned which the national courts must safeguard and, second, is a matter of public policy, essential for the accomplishment of the tasks entrusted to the Community, which must be automatically applied by national courts (see, to that effect, Case C‑126/97 Eco Swiss [1999] ECR I‑3055, paragraphs 36 and 39, and Joined Cases C‑295/04 to C‑298/04 Manfredi and Others [2006] ECR I‑6619, paragraphs 31 and 39).
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48. Therefore, an undertaking cannot rely solely on its status as a competitor of the undertaking in receipt of aid but must additionally show that its circumstances distinguish it in a similar way to the undertaking in receipt of the aid (see, inter alia, Spain v Lenzing , paragraph 33).
| 0 |
862,872 |
50. In that connection, the Court has accepted that, as a general rule, recourse to the criterion of length of service is an appropriate means of achieving that aim, since length of service goes hand in hand with professional experience. Although the measure at issue in the main proceedings enables a civil servant to move up the steps of his grade as his age advances and his length of service accordingly increases, it is clear that, at the time of appointment, the sole criterion on the basis of which a particular step in a particular grade is initially allocated to a person with no professional experience is age (see, to that effect, Hennigs and Mai , EU:C:2011:560, paragraphs 74 and 75).
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38. That case-law may be transposed to orders for preliminary reference provided for by the Protocol (see, to that effect, Case C-220/95 Van den Boogaard [1997] ECR I-1147, paragraph 16; Case C-295/95 Farrell [1997] ECR I-1683, paragraph 11; and Case C-159/97 Castelletti [1999] ECR I-1597, paragraph 14).
| 0 |
862,873 |
31 The residence obligation imposed on both managers and staff of security firms and internal security services, save for administrative and logistical staff, constitutes a restriction on both the freedom of establishment (see Commission v Spain, cited above, paragraph 44) and the free movement of workers (see Case C-350/96 Clean Car Autoservice v Landeshauptmann von Wien [1998] ECR I-2521, paragraphs 27 to 30).
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78. In the light of all of the foregoing, the answer to the questions referred for preliminary ruling must be that, in a situation such as that in issue in the main proceedings, the First Companies Directive cannot be relied on as such against accused persons by the authorities of a Member State within the context of criminal proceedings, in view of the fact that a directive cannot, of itself and independently of national legislation adopted by a Member State for its implementation, have the effect of determining or increasing the criminal liability of those accused persons.
Costs
| 0 |
862,874 |
102. It is settled case-law that Article 107(1) TFEU defines measures of State intervention in relation to their effects (Case C-124/10 P Commission v EDF and Others [2012] ECR I-0000, paragraph 77 and the case-law cited).
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46. The Court has held that in order to determine whether a measure falls within the area of monetary policy it is appropriate to refer principally to the objectives of that measure. The instruments which the measure employs in order to attain those objectives are also relevant (see, to that effect, judgment in Pringle , C‑370/12, EU:C:2012:756, paragraphs 53 and 55).
| 0 |
862,875 |
23. In that regard, it should be borne in mind that the fact that the parties to the main action did not raise a point of European Union law before the referring court does not preclude the latter from bringing the matter before the Court of Justice. In providing that a request for a preliminary ruling may be submitted to the Court where ‘a question is raised before any court or tribunal of a member state’, the second and third paragraphs of Article 267 TFEU are not intended to restrict this procedure exclusively to cases where one or other of the parties to the main action has taken the initiative of raising a point concerning the interpretation or the validity of European Union law, but also extend to cases where a question of this kind is raised by the court or tribunal itself, which considers that a decision thereon by the Court of Justice is ‘necessary to enable it to give judgment’ (Case 126/80 Salonia [1981] ECR 1563, paragraph 7, and judgment of 8 March 2012 in Case C-251/11 Huet , paragraph 23).
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12. When CML or CARC needed new equipment, it was purchased by Weald Leasing, which leased it to Suas, which, in its turn, subleased it to CML or CARC.
| 0 |
862,876 |
32 The Court upheld part of the action by the Kingdom of Spain, concerning the recovery of interest due, after the declaration of insolvency of Indosa and Cunosa, on aid illegally received before that declaration, and annulled Decision 1999/509 on that sole point (Spain v Commission, above, paragraphs 34 to 39).
Steps taken by the Spanish Government
Social security debts
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18 UNDER THE TERMS OF ARTICLE 8 ( 2 ) OF DIRECTIVE NO 68/360 AND ARTICLE 4 ( 2 ) OF DIRECTIVE NO 73/148 , THE COMPETENT AUTHORITIES IN THE MEMBER STATES MAY REQUIRE NATIONALS OF THE OTHER MEMBER STATES TO REPORT THEIR PRESENCE TO THE AUTHORITIES OF THE STATE CONCERNED .
SUCH AN OBLIGATION COULD NOT IN ITSELF BE REGARDED AS AN INFRINGEMENT OF THE RULES CONCERNING FREEDOM OF MOVEMENT FOR PERSONS .
HOWEVER , SUCH AN INFRINGEMENT MIGHT RESULT FROM THE LEGAL FORMALITIES IN QUESTION IF THE CONTROL PROCEDURES TO WHICH THEY REFER WERE SUCH AS TO RESTRICT THE FREEDOM OF MOVEMENT REQUIRED BY THE TREATY OR TO LIMIT THE RIGHT CONFERRED BY THE TREATY ON NATIONALS OF THE MEMBER STATES TO ENTER AND RESIDE IN THE TERRITORY OF ANY OTHER MEMBER STATE FOR THE PURPOSES INTENDED BY COMMUNITY LAW .
| 0 |
862,877 |
33. In respect of the relationship between the first two paragraphs of Article 9 of the Sixth Directive, the Court has already held that Article 9(1) in no way takes precedence over Article 9(2). In every situation, the question which arises is whether it is covered by one of the instances mentioned in Article 9(2); if not, it falls within the scope of Article 9(1) ( RAL (Channel Islands) and Others , paragraph 24 and case-law cited).
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10 It must be stated in the first place that, as the Commission has rightly emphasized, nationals of the Member States of the Community generally have the right to enter the territory of the other Member States in the exercise of the various freedoms recognized by the Treaty and in particular the freedom to provide services which, according to now settled case-law, is enjoyed both by providers and by recipients of services (see most recently the judgment in Case 186/87 Cowan [1989] ECR 195).
| 0 |
862,878 |
75. At paragraph 28 of the judgment in Piraiki-Patraiki and Others v Commission , cited above, the Court, after finding that the Commission was required to inquire into the negative effects which its decision might have on the economy of the Member State concerned and on the undertakings concerned, did not conclude from that finding alone that all the undertakings concerned were individually concerned within the meaning of the fourth paragraph of Article 173 of the Treaty. On the contrary, it considered that only those undertakings which had already entered into contracts which were due to be performed during the period of application of the contested decision but which had been prevented from being performed, in part or at all, were individually concerned within the meaning of the fourth paragraph of Article 173 of the Treaty (see Piraiki-Patraiki and Others v Commission , paragraphs 28, 31 and 32, and Nederlandse Antillen v Council , paragraph 71).
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70. Furthermore, since – according to the statements made by the Italian Republic – first, the production of urban waste in Campania accounts for 7% of urban waste production nationwide (that is to say, a not insignificant proportion) and, secondly, the population of that region represents approximately 9% of the national population, a major deficiency in Campania’s capacity to dispose of its waste is likely to compromise seriously the ability of the Italian Republic to move towards the aim of self-sufficiency at national level.
| 0 |
862,879 |
64. With regard to the second condition, the Court has stated that the decisive test for determining whether a breach of Community law is sufficiently serious is whether the Community institution concerned manifestly and gravely disregarded the limits on its discretion ( Brasserie du Pêcheur and Factortame , paragraph 55; Bergaderm and Goupil v Commission , paragraph 43; Commission v Camar and Tico , paragraph 54; and Commission v Fresh Marine , paragraph 26).
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15. CML and CARC were not immediately liable for the non-deductible VAT on the total cost of the equipment purchased, but on the amount of rent relating to that equipment, spread over the term of the leasing agreements.
| 0 |
862,880 |
40. It should be noted that the purpose of those 11‑month and 3‑month time-limits is to ensure diligent and uniform application, by the administrative authorities, of the provisions relating to the recovery of customs debts in order to secure rapid availability of the Community’s own resources ( SPKR , paragraph 34, and Commission v Germany , paragraphs 69 and 78). Moreover, the three-month time-limit is also intended to protect the interests of the principal by allowing him sufficient time in which to furnish, where appropriate, proof of the regularity of the transit operation or the place where the offence or irregularity was actually committed ( SPKR , paragraph 38, and Honeywell Aerospace , paragraph 24). Finally, that three-month time-limit is intended to encourage the principal to produce the evidence available to him within a mandatory time-limit, with a view to determining without delay the State with jurisdiction to recover duty (Case C‑233/98 Lensing & Brockhausen [1999] ECR I-7349, paragraph 30).
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30 Second, that requirement makes it possible to invite the principal to produce any evidence he may have within a mandatory time-limit, with a view to determining without delay the State with jurisdiction to recover duty under the conditions laid down in Article 36(1) and (3) of Regulation No 222/77.
| 1 |
862,881 |
40. It should be noted that, according to settled case-law, within the framework of the Authorisation Directive, Member States may not levy any fees or charges in relation to the provision of networks and electronic communication services other than those provided for by that directive (see, by analogy, Case C‑339/04 Nuova società di telecomunicazioni [2006] ECR I‑6917, paragraph 35; Case C‑85/10 Telefónica Móviles España [2011] ECR I‑1575, paragraph 21; and Joined Cases C‑55/11, C‑57/11 and C‑58/11 Vodafone España and France Telecom España [2012] ECR I-0000, paragraph 28).
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34. Although it is true that the interest of a football league lies in the overall result of the various matches in that league, the fact remains that the data concerning the date, the time and the identity of the teams in a particular match have an independent value in that they provide interested third parties with relevant information.
| 0 |
862,882 |
52
Moreover, it must be noted that, as a rule, any positive effects of a future creation of a new habitat, which is aimed at compensating for the loss of area and quality of that same habitat type on a protected site, are highly difficult to forecast with any degree of certainty and, in any event, will be visible only several years into the future (see, to that effect, judgment of 15 May 2014 in Briels and Others, C‑521/12, EU:C:2014:330, paragraph 32).
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26 ALTHOUGH GVL MADE IT KNOWN IN THE COURSE OF THESE PROCEEDINGS THAT IT REGARDED THE AMENDMENT OF ITS ARTICLES OF ASSOCIATION AND ITS STANDARD AGREEMENT IN NOVEMBER 1980 AS IRREVOCABLE , IT ALSO STATED BOTH DURING THE ADMINISTRATIVE PROCEEDINGS BEFORE THE COURT THAT IT DID NOT CONSIDER ITSELF BOUND BY THAT AMENDMENT AS REGARDS THE CONCLUSION OF MANAGEMENT CONTRACTS WITH ARTISTS WHO WERE NATIONALS OF A NON-MEMBER COUNTRY BUT RESIDENT IN ANOTHER MEMBER STATE . FURTHERMORE , IN THE COURSE OF THE ABOVE-MENTIONED PROCEEDINGS IT STRESSED THAT IT DID NOT CONSIDER ITSELF BOUND BY COMMUNITY LAW TO MAKE THE AMENDMENT AND THAT IT WAS THEREFORE QUITE FREE TO RESUME ITS PREVIOUS PRACTICE .
| 0 |
862,883 |
56 It follows from the settled case-law of the Court that mere national practices which, even if they are consistent with the provisions of a directive, are by their nature alterable at will by the authorities, cannot be regarded as constituting the proper fulfilment of the obligation which Article 189 of the EC Treaty (now Article 249 EC) imposes on Member States to which a directive is addressed (see, in particular, Commission v Netherlands, paragraph 29, and Case C-221/94 Commission v Luxembourg [1996] ECR I-5669, paragraph 22).
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16 Consequently, in order to be treated, by way of derogation from the primary criterion of the main place of business, as the place where a taxable person provides services, an establishment must possess a sufficient degree of permanence and a structure adequate, in terms of human and technical resources, to supply the services in question on an independent basis.
| 0 |
862,884 |
38. If, on completing that determination, that court should find that such is the case, it would have no choice but to give due effect to that immunity by dismissing, as indicated in paragraph 27 above, the action brought against the Member of the European Parliament concerned ( Marra , paragraphs 33 and 44). Contrariwise, if it should find that such is not the case, the substantive conditions for immunity not being satisfied, that court would have to continue hearing the action.
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57. À cet égard, il convient de relever que l’exigence d’impartialité, qui s’impose aux institutions dans l’accomplissement de leurs missions, vise à garantir l’égalité de traitement qui est à la base de la Communauté. Cette exigence vise, en particulier, à éviter des situations de conflits d’intérêts éventuels dans le chef de fonctionnaires. Compte tenu de l’importance fondamentale de la garantie d’indépendance et d’intégrité des fonctionnaires en ce qui concerne tant le fonctionnement interne que l’image extérieure des institutions communautaires, l’exigence d’impartialité couvre toutes circonstances que le fonctionnaire amené à se prononcer sur une affaire doit raisonnablement comprendre comme étant de nature à apparaître, aux yeux de tiers, comme susceptible d’affecter son indépendance en la matière. Toutefois, des indications précises, permettant de conclure que l’indépendance du fonctionnaire en cause pourrait être compromise, doivent être données.
| 0 |
862,885 |
116 Those provisions must be viewed in the light of the duty to cooperate in good faith with the Commission, established by Article 5 of the EC Treaty, which, with particular regard to the utilisation of Community resources, requires Member States to set up comprehensive administrative checks and on-the-spot inspections, thus guaranteeing the conformity of financial operations with Community law. Consequently, if, as in the present case, no comprehensive system exists or if the system introduced gives rise to doubts as to compliance with the conditions imposed for eligibility for the reimbursement of the expenditure concerned, the Commission is entitled to disallow certain expenditure incurred by the Member State in question (see Case C-8/88 Germany v Commission, cited above, paragraphs 16 to 21).
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32. A national court before which a tenderer applies for a decision to withdraw an invitation to tender to be set aside inasmuch as that decision infringes Community law, and which cannot rule on the application under national law, is therefore faced with the question whether, and if so, under what circumstances, it is required under Community law to declare that such an application for annulment is admissible.
| 0 |
862,886 |
66 It should be added that in any event the Court has held that in the absence of Community rules governing a matter, it is for the domestic legal system of each Member State to designate the courts and tribunals having jurisdiction and to lay down the detailed procedural rules governing actions for safeguarding rights which individuals derive from the direct effect of Community law, it being understood that such rules must not be less favourable than those governing similar domestic actions nor render virtually impossible or excessively difficult the exercise of rights conferred by Community law (see, in particular, Case 33/76 Rewe [1976] ECR 1989, at paragraph 5; Case 45/76 Comet [1976] ECR 2043, at paragraphs 12 to 16, and Case C-312/93 Peterbroeck [1995] ECR I-4599, at paragraph 12).
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120 The fact that those clauses concern not the employment of such players, on which there is no restriction, but the extent to which their clubs may field them in official matches is irrelevant. In so far as participation in such matches is the essential purpose of a professional player's activity, a rule which restricts that participation obviously also restricts the chances of employment of the player concerned.
Existence of justifications
| 0 |
862,887 |
65 The role of protecting the party deemed to be economically weaker and less experienced in legal matters than the other party to the contract which is fulfilled by those provisions implies, however, that the application of the rules of special jurisdiction laid down to that end by the Convention should not be extended to persons for whom that protection is not justified (see, by analogy, in respect of Article 13 et seq. of the Convention in relation to jurisdiction over consumer contracts, Shearson Lehmann Hutton, paragraph 19).
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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 |
862,888 |
59. Even if judgments delivered under Article 226 EC were to have the same effects as those delivered under Article 234 EC and, therefore, considerations of legal certainty might, exceptionally, make it necessary to limit their temporal effects (see Case C‑178/05 Commission v Greece [2007] ECR I‑4185, paragraph 67; Case C‑475/07 Commission v Poland [2009] ECR I‑0000, paragraph 61; and Case C‑559/07 Commission v Greece [2009] ECR I‑0000, paragraph 78), it must be stated that, in the present case, the Commission did not at any stage of the proceedings abandon its position in principle. In the declaration which the Commission made during the negotiations relating to Regulation No 150/2003, it expressed its firm intention to maintain its claim to the collection of customs duties which should have been paid for periods prior to the entry into force of that regulation and reserved the right to take the appropriate action in that regard.
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35. That interpretation is backed up by the 39th recital of the preamble to the directive, according to which the aim of the sui generis right is to safeguard the results of the financial and professional investment made in ‘obtaining and collection of the contents’ of a database. As the Advocate General points out in points 61 to 66 of her Opinion, despite slight variations in wording, all the language versions of the 39th recital support an interpretation which excludes the creation of the materials contained in a database from the definition of obtaining.
| 0 |
862,889 |
52. Thus, until such time as the Commission decision is declared invalid by the Court, the Member States and their organs, which include their independent supervisory authorities, admittedly cannot adopt measures contrary to that decision, such as acts intended to determine with binding effect that the third country covered by it does not ensure an adequate level of protection. Measures of the EU institutions are in principle presumed to be lawful and accordingly produce legal effects until such time as they are withdrawn, annulled in an action for annulment or declared invalid following a reference for a preliminary ruling or a plea of illegality (judgment in Commission v Greece , C‑475/01, EU:C:2004:585, paragraph 18 and the case-law cited).
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36. In the second place, as regards the question of the formalities to which the exercise of that right to a reduction of the taxable amount may be subject, it must be noted that, under Article 273 of the VAT Directive, Member States may impose the obligations which they deem necessary to ensure the correct collection of VAT and to prevent evasion, provided, inter alia, that that option is not relied upon in order to impose additional invoicing obligations over and above those laid down in Chapter 3 of that directive.
| 0 |
862,890 |
Il y a donc lieu de distinguer les traitements inégaux permis au titre de l’article 65, paragraphe 1, sous a), TFUE des discriminations arbitraires interdites en vertu de l’article 65, paragraphe 3, TFUE. Il ressort, à cet égard, de la jurisprudence de la Cour que, pour qu’une réglementation fiscale nationale, qui, aux fins du calcul des droits de succession, opère une différence de traitement entre les résidents et les non-résidents puisse être considérée comme compatible avec les dispositions du traité FUE relatives à la libre circulation des capitaux, il est nécessaire que cette différence de traitement concerne des situations qui ne sont pas objectivement comparables ou qu’elle soit justifiée par une raison impérieuse d’intérêt général. Une telle réglementation doit être propre à garantir la réalisation de l’objectif poursuivi et ne pas aller au-delà de ce qui est nécessaire pour qu’il soit atteint (voir, en ce sens, arrêt du 26 mai 2016, Commission/Grèce, C‑244/15, EU:C:2016:359, points 34 et 35 ainsi que jurisprudence citée).
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35
In that regard, it is clear from the case-law of the Court that, in order for national tax legislation which, for the purposes of calculating inheritance tax, discriminates between residents and non-residents to be capable of being regarded as compatible with the FEU Treaty provisions on the free movement of capital, that difference in treatment must relate to situations which are not objectively comparable or be justified by an overriding reason in the public interest. Such national legislation must be appropriate for securing the attainment of the objective pursued and must not go beyond what is necessary in order to attain it (see, to that effect, judgments of 17 October 2013 in Welte, C‑181/12, EU:C:2013:662, paragraph 44 and the case-law cited, of 3 April 2014 in Commission v Spain, C‑428/12, not published, EU:C:2014:218, paragraph 34, and of 4 September 2014 in Commission v Germany, C‑211/13, not published, EU:C:2014:2148, paragraph 47). Furthermore, national legislation will be appropriate for guaranteeing attainment of the objective pursued only if it genuinely reflects a concern to attain it in a consistent and systematic manner (judgment of 4 September 2014 in API and Others, C‑184/13 to C‑187/13, C‑194/13, C‑195/13 and C‑208/13, EU:C:2014:2147, paragraph 53 and the case-law cited).
| 1 |
862,891 |
27. According to the Court’s settled case-law, questions on the interpretation of EU 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. The Court may refuse to rule on a question referred by a national court only where it is quite obvious that the interpretation of EU 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 (judgments in van der Weerd and Others , C‑222/05 to C‑225/05, EU:C:2007:318, paragraph 22, and Melki and Abdeli , C‑188/10 and C‑189/10, EU:C:2010:363, paragraph 27).
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126 It is not in dispute that a commitment of that type was entered into by the Federal Republic of Germany by virtue of the 1996 amending protocol. By proceeding in that way, that Member State thus infringed the Community's exclusive external competence resulting from Article 1(3) of Regulation No 2409/92.
| 0 |
862,892 |
24. In order to reply to that question, it should first be recalled that the right to deduct is an integral part of the VAT scheme which in principle may not be limited and which must be exercised immediately in respect of all the taxes charged on transactions relating to inputs (see Case C‑62/93 BP Supergas v Greek State [1995] ECR I‑1883, paragraph 18, and Joined Cases C‑110/98 to C‑147/98 Gabalfrisa and Others v Agencia Estatal de Administración Tributaria [2000] ECR I‑1577, paragraph 43).
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52. It must first be observed, that the statutory sickness insurance funds at issue in the main proceedings are financed, in accordance with the relevant national rules, by contributions from members, including the contributions paid on their behalf by their employers, by direct payments from the Federal authorities and by compensatory payments between the funds resulting from the risk structure compensation mechanism between them. The sickness funds in question are financed, for the most part, by compulsory contributions from members.
| 0 |
862,893 |
17. According to the Court’s settled case-law, in interpreting a provision of Community law it is necessary to consider not only its wording but also the context in which it occurs and the objects of the rules of which it is part (Case 292/82 Merck [1983] ECR 3781, paragraph 12, and Joined Cases C‑554/03 and C‑545/03 Mobistar and Belgacom Mobile [2005] ECR I-7723, paragraph 39) and also the provisions of Community law as a whole (Case 283/81 Cilfit and Others [1982] ECR 3415, paragraph 20). Moreover, the primacy of international agreements concluded by the Community over secondary Community legislation requires that the latter, in so far as possible, be interpreted in conformity with those agreements (Case C‑311/04 Algemene Scheeps Agentuur Dordrecht [2006] ECR I-609, paragraph 25 and the case-law cited).
|
46
Those various aspects of a textual nature confirm that the term ‘arrest warrant’, as used in Article 8(1)(c) of the Framework Decision, refers only to the national arrest warrant, which is to be understood as the judicial decision on which the European arrest warrant is based.
| 0 |
862,894 |
42. It is clear from established case-law that any activity consisting in offering goods and services on a given market is an economic activity (see, inter alia, Case C‑218/00 Cisal [2002] ECR I‑691, paragraph 23).
|
65. The same is true of Article 22(7) and (8) of the Sixth Directive, pursuant to which the Member States are to take the necessary measures to ensure that taxable persons comply with their obligations relating to declaration and payment or impose other obligations which they deem necessary for the correct collection of the tax and for the prevention of evasion.
| 0 |
862,895 |
34 It follows from the foregoing that the contested decision taken on 17 August 2000 but not notified to the Spanish authorities until 23 August 2000 was adopted after the period of 15 working days referred to in Article 4(6) of Regulation No 659/1999. As from 21 August 2000, the date on which that period expired, the notified aid therefore became existing aid. The Commission was accordingly not entitled to found the contested decision on Article 88(3) EC, which applies only to new aid, and thus prevent implementation of the planned aid to Santana Motor SA (see, to that effect, Case C-99/98 Austria v Commission [2001] ECR I-1101, paragraphs 68 to 78 and, for facts that arose after the entry into force of Regulation No 659/99, Case C-400/99 Italy v Commission [2001] ECR I-7303, paragraph 48).
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22. Il s’ensuit notamment que, lorsque la Commission a fourni suffisamment d’éléments faisant apparaître que les dispositions nationales transposant une directive ne sont pas correctement appliquées en pratique sur le territoire de l’État membre défendeur, il incombe à celui-ci de contester de manière substantielle et détaillée les éléments ainsi présentés et les conséquences qui en découlent (voir, en ce sens, arrêts précités Commission/Irlande, point 44, et Commission/Italie, point 102).
| 0 |
862,896 |
36. The legal basis which has been used for the adoption of other European Union measures which might, in certain cases, display similar characteristics is irrelevant in that regard, as the legal basis for a measure must be determined having regard to the measure’s own aim and content (see, to that effect, judgments in United Kingdom v Council , EU:C:2013:589, paragraph 67 and case-law cited, and United Kingdom v Council , EU:C:2014:97, paragraph 48). It is therefore necessary to reject from the outset the argument that the United Kingdom derives from the fact that Article 79(2)(b) TFEU served as the legal basis for Regulation No 1231/2010 and other decisions similar to the contested decision which were adopted in the context of association agreements with other third countries.
|
48. In so far as the contested decision seeks to amend the rules on coordination of social security systems laid down in the EEA Agreement, it is also necessary to take account of the context of which that decision is part, and, inter alia, of the objective and content of that agreement, in order to establish whether Article 48 TFEU is the appropriate legal basis for the adoption of that decision.
| 1 |
862,897 |
43. The first three Lomé Conventions all contained a standstill clause worded in terms similar to those in Article 1 of Protocol No 5 on bananas annexed to the Fourth Lomé Convention ( Chiquita Italia , paragraph 62). Since the First Lomé Convention entered into force on 1 April 1976, that date is the reference point for the application of the standstill clause (see, to that effect, Chiquita Italia , paragraph 63).
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41. As regards the cases in the main proceedings, the fact, underlined by the referring court, that the assistance at issue is governed by legislation and that it does not supplement a social benefit due under a regulation of general application is not of such a nature to call into question the classification as pay which attaches to a benefit granted by the State acting as an employer under an employment relationship (see, to that effect, Case C-7/93 Beune [1994] ECR I-4471, paragraphs 26 to 29 and 37; Case C-366/99 Griesmar [2001] ECR I-9383, paragraph 37; and Case C-351/00 Niemi [2002] ECR I-7007, paragraphs 41 and 42).
| 0 |
862,898 |
19. However, that conclusion can be explained only by the particular characteristics of the case in question, which concerned the situation of a person who, by reason of his addiction to drugs, had been recruited on the basis of a national law intended to provide work for persons who, for an indefinite period, are unable, by reason of circumstances related to their situation, to work under normal conditions (see, to that effect, Case C-1/97 Birden [1998] ECR I-7747, paragraphs 30 and 31).
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52 In that respect, if it were lawful for a Member State, which, in breach of the birds directive, has failed to classify as an SPA a site which should have been so classified, to rely on Article 6(3) and (4) of the habitats directive, that State might enjoy such an advantage.
| 0 |
862,899 |
33. As the Court has repeatedly held, the concepts used in the Brussels Convention – and in particular those featured in Article 5(1) and (3) and Article 13 – must be interpreted independently, by reference principally to the system and objectives of the Convention, in order to ensure that it is uniformly applied in all the Contracting States (see, in particular, Case 150/77 Bertrand [1978] ECR 1431, paragraphs 14, 15 and 16; Case C-89/91 Shearson Lehman Hutton [1993] ECR I‑139, paragraph 13; Case C-269/95 Benincasa [1997] ECR I-3767, paragraph 12; Case C-99/96 Mietz [1999] ECR I-2277, paragraph 26; and Gabriel , paragraph 37).
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24. Those various categories of services also have the common feature that they are usually provided for specific events, and the place where those complex services are physically carried out is easy to identify, as a rule, since such events take place at specific locations.
| 0 |
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