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39. The Court has also held that any tax advantage for service providers resulting from the low taxation to which they are subject in the Member State in which they are established cannot, by itself, be used by another Member State as justification for according less favourable treatment in tax matters to recipients of services established in the latter State (see Eurowings Luftverkehr , paragraph 44, and Skandia and Ramstedt , paragraph 52).
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La question de savoir si la motivation d’un arrêt du Tribunal est contradictoire ou insuffisante constitue une question de droit pouvant être, en tant que telle, invoquée dans le cadre d’un pourvoi (voir, notamment, arrêt du 26 mai 2016, Rose Vision/Commission, C‑224/15 P, EU:C:2016:358, point 26 et jurisprudence citée).
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862,901 |
33. As regards the Treaty chapter on freedom of establishment, it does not contain any provision which extends the scope of that chapter to cover situations concerning a shareholding in a company which has its registered office in a third country (see, to that effect, Case C-102/05 A and B [2007] ECR I-3871, paragraph 29, and Case C-157/05 Holböck [2007] ECR I-4051, paragraph 28) and, as it is, the case before the referring court concerns a shareholding in a capital company which has its registered office in Canada.
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91. Dans la mesure où la requérante demande, à titre subsidiaire, à la Cour de réduire, pour les mêmes raisons que celles invoquées devant le Tribunal, l’amende qui lui a été infligée, il convient de rappeler que, dans un premier temps, la Cour, confrontée à une situation similaire, a fait droit à une telle demande pour des raisons d’économie de procédure et afin de garantir un remède immédiat et effectif contre une telle irrégularité de procédure et a, ainsi, procédé à la réduction du montant de l’amende (arrêt du 17 décembre 1998, Baustahlgewebe/Commission, C‑185/95 P, Rec. p. I‑8417, point 48).
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862,902 |
65
However, according to settled case-law of the Court, the wording used in one language version of a provision of EU law cannot serve as the sole basis for the interpretation of that provision, or be made to override the other language versions in that regard. Such an approach would be incompatible with the requirement that EU law be applied uniformly. Where there is a divergence between the various language versions, the provision in question must thus be interpreted by reference to the general scheme and the purpose of the rules of which it forms part (judgment of 15 November 2011, Kurcums Metal, C‑558/11, EU:C:2012:721, paragraph 48 and the case-law cited).
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103. By these questions, the referring court asks, in essence, whether Directive 2006/123 is applicable in circumstances such as those in the main proceedings and, if so, it asks the Court to interpret several provisions of that directive.
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862,903 |
50 That is why the Member States must introduce adequate inspection procedures in order to check whether the storage costs eligible for reimbursement have actually been incurred. The absence of such procedures, or any deficiencies therein, could allow certain traders to obtain reimbursement for fictitious costs, which would obviously lead to distortions of competition, to the detriment in particular of traders in other Member States where the control system does conform to the requirements of the Community rules (see Case C-242/96 Italy v Commission, cited above, paragraph 120).
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39. It is beyond question that expiry of the three-year period laid down in Article 221(3) of the Customs Code, for the customs authorities to notify the debtor of the amount of the customs debt, is a bar on the right of those authorities to recover the debt, unless it is as a result of an act that could give rise to criminal court proceedings that the customs authorities were unable to determine the exact amount legally due. However, the provision at issue at the same time enacts a rule governing the customs debt itself, and thus establishes a rule on limitation in respect of the debt.
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862,904 |
43. In that regard, it should be borne in mind that while budgetary considerations may underlie a Member State’s choice of social policy and influence the nature or scope of the social protection measures which it wishes to adopt, they do not in themselves constitute an aim pursued by that policy (see, to that effect, Case C‑187/00 Kutz-Bauer [2003] ECR I‑2741, paragraph 59, and Case C‑196/02 Nikoloudi [2005] ECR I‑1789, paragraph 53). Reasons of a purely economic nature cannot constitute overriding reasons in the public interest justifying a restriction of a fundamental freedom guaranteed by the Treaty (see, by analogy, Case C‑109/04 Kranemann [2005] ECR I‑2421, paragraph 34 and the case-law cited, and Case C‑384/08 Attanasio Group [2010] ECR I‑2055, paragraph 55).
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142. Such clauses prohibit the broadcasters from effecting any cross-border provision of services that relates to those matches, which enables each broadcaster to be granted absolute territorial exclusivity in the area covered by its licence and, thus, all competition between broadcasters in the field of those services to be eliminated.
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862,905 |
31. According to the Court’s settled case-law, the subject‑matter of the case must continue to exist, like the interest in bringing proceedings, until the final decision, otherwise there will be no need to adjudicate; this presupposes that the action, or as the case may be, the appeal, must be liable to procure an advantage to the party bringing it (see, to that effect, Joined Cases C‑373/06 P, C‑379/06 P and C‑382/06 P Flaherty and Others v Commission [2008] ECR I‑2649, paragraph 25, and Case C‑550/07 P Akzo Nobel Chemicals and Akcros Chemicals v Commission and Others [2010] ECR I‑8301, paragraphs 22 and 23).
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55. Furthermore, that scheme applies the amount of the VAT due to the price of the products at the final consumption stage, in accordance with the requirements of Article 27(1) of the Sixth Directive.
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862,906 |
51. That provision of Article 58 EC, in so far as it is a derogation from the fundamental principle of the free movement of capital, must be interpreted strictly. It cannot therefore be interpreted as meaning that all tax legislation which draws a distinction between taxpayers based on their place of residence or the Member State in which they invest their capital is automatically compatible with the Treaty (see Jäger , paragraph 40).
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37
In addition, the obligation on a national court to refer to the content of a directive when interpreting and applying the relevant rules of domestic law is limited by general principles of law, particularly those of legal certainty and non-retroactivity, and that obligation cannot serve as the basis for an interpretation of national law contra legem (judgment of 15 April 2008, Impact, C‑268/06, EU:C:2008:223, paragraph 100).
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57
In that context, in order to classify a national tax measure as ‘selective’, the Commission must begin by identifying the ordinary or ‘normal’ tax system applicable in the Member State concerned, and thereafter demonstrate that the tax measure at issue is a derogation from that ordinary system, in so far as it differentiates between operators who, in the light of the objective pursued by that ordinary tax system, are in a comparable factual and legal situation (see to that effect, inter alia, judgment of 8 September 2011, Paint Graphos and Others, C‑78/08 to C‑80/08, EU:C:2011:550, paragraph 49).
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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.
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862,908 |
69. However, as the Court has already held and in so far as Directive 2009/28 had already entered into force at the time of the facts in the main proceedings, the interpretation of that directive sought by the referring court must be regarded as being useful to that court (see, to that effect, Joined Cases C‑261/07 and C‑299/07 VTB-VAB and Galatea [2009] ECR I‑2949, paragraphs 29 to 41).
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62. The Commission observes that the appellant’s argument that the Court of First Instance assumed the existence of motives unfavourable to SGL Carbon is irrelevant. When setting fines, the Commission has a wide discretion without being bound by a precise mathematical formula.
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862,909 |
27
In that context, the Court has in particular taken the view that the establishment of a selective distribution system which seeks to ensure that the goods are displayed in sales outlets in a manner that enhances their value contributes to the reputation of the goods at issue and therefore contributes to sustaining the aura of luxury surrounding them (see, to that effect, judgment of 23 April 2009, Copad, C‑59/08, EU:C:2009:260, paragraph 29).
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35. It necessarily follows from the existence of such non-personalised payment instruments that the concept of payment instrument defined in Article 4.23 of the directive is capable of covering a non-personalised set of procedures, agreed between the user and the payment service provider, and used by the user in order to initiate a payment order.
| 0 |
862,910 |
45. As regards the organisation and commercial exploitation of motorcycling events by a legal person such as ELPA, the Greek Government has not claimed that ELPA has been entrusted with the exercise of those activities through an act of public authority. It is not therefore necessary to examine further whether those activities may constitute a service of general economic interest (see, to that effect, Case 127/73 BRT and Société belge des auteurs, compositeurs et éditeurs [1974] ECR 313, paragraph 20, and Case 66/86 Saeed Flugreisen and Silver Line Reisebüro [1989] ECR 803, paragraph 55).
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29 It is undisputed that CIRFS, an association whose membership consists of the main international manufacturers of synthetic fibres, has pursued, in the interest of those manufacturers, a number of actions connected with the policy of restructuring that sector. In particular, it has been the Commission' s interlocutor with regard to the introduction of the discipline and its extension and adaptation. Furthermore, during the procedure prior to these proceedings, CIRFS actively pursued negotiations with the Commission, in particular by submitting written observations to it and by keeping in close contact with the responsible departments.
| 0 |
862,911 |
44. As regards the complaint alleging infringement of Articles 18 EC, 39 EC and 43 EC, it should be recalled that Article 18 EC, which sets out in general terms the right of every EU citizen to move and reside freely within the territory of the Member States, finds specific expression in Article 39 EC with regard to freedom of movement for workers and in Article 43 EC with regard to freedom of establishment (see Case C-345/05 Commission v Portugal [2006] ECR I-10633, paragraph 13; Case C-104/06 Commission v Sweden [2007] ECR I-671, paragraph 15; Case C-152/05 Commission v Germany [2008] ECR I-39, paragraph 18, and Commission v Greece , paragraph 41).
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15. Article 18 EC, which sets out in general terms the right of every citizen of the Union to move and reside freely within the territory of the Member States, finds specific expression in Article 43 EC with regard to freedom of establishment and in Article 39 EC with regard to freedom of movement for workers (Case C-345/05 Commission v Portugal [2006] ECR I-0000, paragraph 13).
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862,912 |
28. Article 1(3) of Regulation No 258/97 introduces merely the possibility of determining, ‘where necessary’, whether a type of food or food ingredient falls within the scope of that regulation under what is known as the ‘comitology’ procedure laid down in Article 13 thereof (see Case C‑383/07 M‑K Europa [2009] ECR I‑115, paragraph 40). However, it is not incumbent on an undertaking to initiate the procedure laid down in Article 13 ( M‑K Europa , paragraph 43).
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39. It is to be borne in mind here that, according to established case-law, it is for each Member State, having due regard to Community law, to lay down the conditions for the acquisition and loss of nationality ( Micheletti and Others , paragraph 10; Case C‑179/98 Mesbah [1999] ECR I‑7955, paragraph 29; and Case C‑200/02 Zhu and Chen [2004] ECR I‑9925, paragraph 37).
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862,913 |
63. In those circumstances, the systematic prohibition on the marketing of fortified foodstuffs, as it results from the administrative practice in the Netherlands, does not enable Community law to be observed in regard to the identification and assessment of a real risk for public health, which requires a detailed assessment, case by case, of the effects which the addition of the minerals and vitamins in question could entail (see, to that effect, Commission v Denmark , paragraph 56).
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78. In paragraphs 76 to 85 of the judgment under appeal, the Court of First Instance also held that the Commission had failed to put forward any evidence that in spite of its interference, in particular that intended to involve Studienkreis in the project, IPK continued to be able to manage the project in a satisfactory manner. Consequently, the Court of First Instance rightly held, in paragraph 86 of that judgment, that the Commission was in breach of the principle of good faith when it refused to pay the second instalment of the aid on the ground that the project was not completed by 31 October 1993.
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862,914 |
18. In that regard, concerning the second indent of Article 3(1)(e) of the trade marks directive the Court has stated that the rationale of the grounds for refusal of registration laid down in Article 3(1)(e) of the trade marks directive is to prevent trade mark protection from granting its proprietor a monopoly on technical solutions or functional characteristics of a product which a user is likely to seek in the products of competitors (judgment in Philips , EU:C:2002:377, paragraph 78, and — regarding Article 7(1)(e) of Council Regulation (EC) No 40/94 of 20 December 1993 on the Community trade mark (OJ 1994 L 11, p. 1), a provision which is essentially identical to Article 3(1)(e) of the trade marks directive — judgment in Lego Juris v OHIM , C‑48/09 P, EU:C:2010:516, paragraph 43).
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19 THE FOURTH COMPLAINT RELATES TO ACTIONS WHICH CONCERN THE PAST AND ARE NOT THEREFORE IN ANY WAY URGENT .
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862,915 |
27. In that regard, it should be borne in mind that Article 9 of the Sixth Directive contains rules for determining the place where services are deemed to be supplied for tax purposes. Whereas Article 9(1) lays down a general rule in that regard, Article 9(2) sets out a number of specific instances of places where certain services are deemed to be supplied. In accordance with settled case-law, the object of those provisions is to avoid, first, conflicts of jurisdiction which may result in double taxation, and, secondly, non-taxation (see, inter alia, Case C‑327/94 Dudda [1996] ECR I‑4595, paragraph 20; Gillan Beach , paragraph 14; and Case C‑291/07 Kollektivavtalsstiftelsen TRR Trygghetsrådet [2008] ECR I‑8255, paragraph 24).
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108 In so far as other products, such as tallow and gelatin, are concerned, the Commission must be regarded as having displayed appropriate caution by banning the export of those products pending completion of an overall examination of the situation.
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862,916 |
81
The review of legality is supplemented by the unlimited jurisdiction conferred on the EU judicature by Article 31 of Regulation No 1/2003, in accordance with Article 261 TFEU. That jurisdiction empowers the competent Court, in addition to carrying out a mere review of legality with regard to the penalty, to substitute its own appraisal for the Commission’s and, consequently, to cancel, reduce or increase the fine or penalty payment imposed (see judgment of 8 December 2011, Chalkor v Commission, C‑386/10 P, EU:C:2011:815, paragraph 63 and the case-law cited).
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53. In that regard, it must first be observed that the FEU Treaty, which contains no definition of monetary policy, refers, in its provisions relating to that policy, to the objectives, rather than to the instruments, of monetary policy.
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862,917 |
131
In that regard, it must be held, first, that, by providing that, in the framework of the provisions of EC-Lebanon Agreement and subject to Articles 33 and 34 thereof, there are to be no restrictions between the Community, on the one hand, and the Republic of Lebanon, on the other hand, no restrictions on the movement of capital and no discrimination based on the nationality or on the place of residence of their nationals or on the place where such capital is invested, Article 31 of that agreement lays down, in clear and unconditional terms, a specific obligation as to the result to be achieved which may be relied on by an individual to request a national court to disapply the discriminatory provisions which impede the free movement of capital or to apply, in its regard, the rules whose non-application is at the origin of that obstacle to the free movement of capital, without any further implementing measures being required for that purpose (see, by analogy, judgments of 27 September 2001, Kondova, C‑235/99, EU:C:2001:489, paragraph 34, and of 27 September 2001, Barkoci and Malik, C‑257/99, EU:C:2001:491, paragraph 34).
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44. With regard, next, to the concept of ‘third party’, it should be pointed out that the text of Article 20(1) of the Directive itself explains that term by also using the term ‘system users’, defined in Article 2(18) of the Directive as meaning any natural or legal persons supplying to, or being supplied by, a transmission or distribution system. Customers are included among such persons.
| 0 |
862,918 |
25. In that regard, it should be borne in mind that, according to settled case‑law, the procedure provided for by Article 234 EC is an instrument of cooperation between the Court of Justice and the national courts, by means of which the Court provides the national courts with the points of interpretation of Community law which they need in order to decide the disputes before them (see, inter alia, Case C-380/01 Schneider [2004] ECR I‑1389, paragraph 20; Case C-228/05 Stradasfalti [2006] ECR I‑8391, paragraph 44; and Case C-313/07 Kirtruna and Vigano [2008] ECR I-0000, paragraph 25).
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25. In that regard, it must be recalled that, in accordance with settled case‑law, the procedure provided for by Article 234 EC is an instrument of cooperation between the Court of Justice and national courts, by means of which the Court provides the national courts with the points of interpretation of Community law which they need in order to decide the disputes before them (see, in particular, Case C‑83/91 Meilicke [1992] ECR I‑4871, paragraph 22, and Case C‑380/01 Schneider [2004] ECR I-1389, paragraph 20).
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862,919 |
41. Nevertheless, while the Member States are competent to tax energy products, such as lubricating oils, used other than as motor fuels or as heating fuels, they must exercise their competence in that field consistently with Community law (see, to that effect, Case C‑279/93 Schumacker [1995] ECR I‑225, paragraph 21, and Case C‑347/04 Rewe Zentralfinanz [2007] ECR I-0000, paragraph 21 and the case-law cited).
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53 FOR THESE REASONS IT MUST BE HELD THAT THE FACT THAT THE PROVISIONS OF THE REGULATIONS IN QUESTION HAVE BEEN FOUND INVALID DOES NOT ENABLE THE CHARGING OR THE PAYMENT OF MONETARY COMPENSATORY AMOUNTS BY THE NATIONAL AUTHORITIES ON THE BASIS OF THOSE PROVISIONS TO BE CHALLENGED AS REGARDS THE PERIOD PRIOR TO THE DATE OF THIS JUDGMENT .
THE DEFAULT INTEREST ( SEVENTH QUESTION )
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862,920 |
44. Thus, where an appeal merely repeats or reproduces verbatim the pleas in law and arguments submitted to the General Court, including those based on facts expressly rejected by that Court (see, inter alia, Interporc v Commission , EU:C:2003:125, paragraph 16), it fails to satisfy the requirement to state reasons under those provisions. Such an appeal amounts to no more than a request for a re-examination of the application submitted to the General Court, a matter which falls outside the jurisdiction of the Court of Justice (see, inter alia, Reynolds Tobacco and Others v Commission , EU:C:2006:541, paragraph 50).
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21. En premier lieu, s’il est vrai que la lecture de l’article 4, paragraphe 1, sous a), de la directive 87/344 ne permet pas, à elle seule, de déterminer la portée des termes «lorsqu’il est fait appel à un avocat [...] l’assuré a la liberté de le choisir», il n’en reste pas moins qu’il y a lieu, pour l’interprétation d’une disposition de droit de l’Union, de tenir compte non seulement des termes de celle-ci, mais également de son contexte et des objectifs poursuivis par la réglementation dont elle fait partie (arrêt Eschig, précité, point 38).
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862,921 |
15 Il est de jurisprudence constante ( voir arrêt du 30 septembre 1987, Demirel, point 14, 12/86, Rec . p . 3719 ) qu' une disposition d' un accord conclu par la Communauté avec des pays tiers doit être considérée comme étant d' application directe lorsque, eu égard à ses termes ainsi qu' à l' objet et à la nature de l' accord, elle comporte une obligation claire et précise qui n' est subordonnée, dans son exécution ou dans ses effets, à l' intervention d' aucun acte ultérieur .
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27. Article 7(1) of Directive 96/9 entitles the maker of a database which required substantial investment from a quantitative or qualitative point of view to prevent acts of extraction in respect of all or a substantial part of the contents of that database. Furthermore, Article 7(5) is intended to enable that maker to prevent acts of repeated and systematic extraction in respect of an insubstantial part of the contents of that database, which, by their cumulative effect, would lead to the reconstitution of the database as a whole or, at least, of a substantial part of it, without the authorisation of the maker, and which would therefore seriously prejudice the investment of that maker just as the extractions referred to in Article 7(1) of the directive would (see The British Horseracing Board and Others , paragraphs 86 to 89).
| 0 |
862,922 |
22. In addition, whilst it is clear that remuneration for services performed constitutes an essential feature of an employment relationship, the fact remains that neither the origin of the funds from which the remuneration is paid nor the limited amount of that remuneration can have any consequence in regard to whether or not the person is a worker for the purposes of Community law (see Case 53/81 Levin [1982] ECR 1035, paragraph 16, and Kranemann , paragraph 17).
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17. According to settled case-law neither the origin of the funds from which the remuneration is paid nor the limited amount of the remuneration can have any consequence in regard to whether or not the person is a worker for the purposes of Community law (see Case 53/81 Levin [1982] ECR 1035, paragraph 16; Case 344/87 Bettray [1989] ECR 1621, paragraph 16; and Trojani , paragraph 16).
| 1 |
862,923 |
45. Next, as regards the existence of restrictions on the freedom of establishment and on the freedom to provide services referred to in Articles 43 EC and 49 EC respectively, it is settled case-law that measures which prohibit, impede or render less attractive the exercise of such freedoms constitute such restrictions (see, to that effect, Case C‑439/99 Commission v Italy [2002] ECR I‑305, paragraph 22; Case C‑442/02 CaixaBank France [2004] ECR I‑8961, paragraph 11; Case C‑451/03 Servizi Ausiliari Dottori Commercialisti [2006] ECR I-2941, paragraph 31; and Case C‑330/07 Jobra [2008] ECR I‑9099, paragraph 19).
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75. It follows, consequently, from the foregoing that Article 14(3) of Law 35/2006, which obliges taxpayers who transfer their residence abroad to include any income not yet charged to tax in the tax base for the last tax year in which they were treated as resident taxpayers, is disproportionate.
| 0 |
862,924 |
44. Next, it is settled case-law that, within the framework of the Commission’s implementing power, the limits of which must be determined by reference amongst other things to the essential general aims of the legislative act in question, the Commission is authorised to adopt all the measures which are necessary or appropriate for the implementation of that act, provided that they are not contrary to it (judgments in Netherlands v Commission , C‑478/93, EU:C:1995:324, paragraphs 30 and 31; Portugal v Commission , C‑159/96, EU:C:1998:550, paragraphs 40 and 41; Parliament v Commission , C‑403/05, EU:C:2007:624, paragraph 51; and Parliament and Denmark v Commission , C‑14/06 and C‑295/06, EU:C:2008:176, paragraph 52).
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31 Thus, the Court has held that, in matters relating to agriculture, the Commission is authorized to adopt all the measures which are necessary or appropriate for the implementation of the basic legislation, provided that they are not contrary to such legislation or to the implementing legislation adopted by the Council (Case 121/83 Zuckerfabrik Franken v Hauptzollamt Wuerzburg [1984] ECR 2039, paragraph 13).
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19
In the context of that cooperation, it is solely for the national court, before which the dispute has been brought and which must assume responsibility for the subsequent judicial decision, to determine in the light of the particular circumstances of the case both the need for a preliminary ruling in order to enable it to deliver judgment and the relevance of the questions which it submits to the Court. Consequently, where the questions submitted concern the interpretation of EU law, the Court is, in principle, bound to give a ruling (see, in particular, judgment of 6 October 2015 in Capoda Import-Export, C-354/14, EU:C:2015:658, paragraph 24 and the case-law cited).
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37. En effet, les États membres étant en droit d’imposer les plus-values qui ont été générées alors que les actifs en cause se trouvaient sur leur territoire ont le pouvoir de prévoir, pour cette imposition, un fait générateur autre que la cession effective, afin de garantir l’imposition des actifs qui ne sont pas destinés à être cédés, et moins attentatoire à la liberté d’établissement que le prélèvement au moment du transfert.
| 0 |
862,926 |
41. A prohibition on the marketing of foodstuffs to which nutrients have been added must therefore be based on a detailed assessment of the risk alleged by the Member State invoking Article 30 EC (see Commission v Denmark , paragraph 47).
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38 In those circumstances, the answer to the national court's question must be that the protection conferred on consumers by the Directive precludes a national provision which, in proceedings brought by a seller or supplier against a consumer on the basis of a contract concluded between them, prohibits the national court, on expiry of a limitation period, from finding, of its own motion or following a plea raised by the consumer, that a term of the contract is unfair.
| 0 |
862,927 |
30. The Court has held in that regard that where the decision affects a group of persons who were identified or identifiable when that measure was adopted by reason of criteria specific to the members of the group, those persons may be individually concerned by that measure inasmuch as they form part of a limited class of economic operators (Case C‑125/06 P Commission v Infront WM [2008] ECR I‑1451, paragraph 71 and the case-law cited therein).
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54. It must therefore be stated that, by its third question, the referring court is asking, in essence, whether remuneration such as that received by CAF for the completion and filing of a tax declaration in accordance with Articles 34(4) and 38(1) of Legislative Decree No 241/97 constitutes State aid within the meaning of Article 87(1) EC.
| 0 |
862,928 |
20. The collection, recording, organisation, storage, consultation, and use of such data by an employer, as well as their transmission by that employer to the national authorities responsible for monitoring working conditions, thus represent the ‘processing of personal data’ within the meaning of Article 2(b) of Directive 95/46 (see, to that effect, inter alia, Österreichischer Rundfunk and Others , paragraph 64, and Huber , paragraph 43).
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15 The plea in law concerning this part of the contested decision must therefore be rejected.
Exports for which the declaration was presented to the customs authorities only after the products had left Community territory (paragraph 4.1.3.3 of the summary report)
| 0 |
862,929 |
17. 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. Les changements intervenus par la suite ne sauraient être pris en compte par la Cour (voir, notamment, arrêt du 4 novembre 2008, Commission/Luxembourg, C‑95/08, point 24).
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19. However, in view of the requirements of the case-law referred to in paragraphs 14 to 16 of this judgment, the fact that such a transfer is taking place is not, by itself, sufficient for the mere supply of a teacher to an educational establishment, for the purpose of carrying out teaching duties under the responsibility of that establishment, to be described as educational activity.
| 0 |
862,930 |
32. In order to provide a useful answer to those questions, it should be recalled at the outset that, as regards the concept of an ‘extrajudicial document’ referred to in Article 16 of Regulation No 1348/2000, which was repealed and replaced by Regulation No 1393/2007, the Court has already held that it must be regarded as an autonomous concept of EU law (judgment in Roda Golf & Beach Resort , C‑14/08, EU:C:2009:395, paragraphs 49 and 50). As the Advocate General has also stated in point 46 of his Opinion, there is no reason for not interpreting by analogy the same concept of an ‘extrajudicial document’ as referred to in Article 16 of Regulation No 1393/2007.
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20 The possibility granted to individuals of relying on a decision as against the Member States to which it is addressed is based on the binding nature of the decision vis-à-vis its addressees. Consequently, where the decision grants the Member States a specified period in which to comply with the obligations resulting from it, the decision may not be relied on by individuals as against the Member States before the expiry of the period in question.
| 0 |
862,931 |
41. Nevertheless, the Court has also held that, in exceptional circumstances, it can examine the conditions in which the case was referred to it by the national court, in order to confirm its own jurisdiction (see, to that effect, Case 244/80 Foglia [1981] ECR 3045, paragraph 21; PreussenElektra , paragraph 39; and Rüffler , paragraph 37).
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37. Thus, by Decision 2001/246, based on Article 10 of Directive 90/425 and Article 13(3) of Directive 85/511, the Commission authorised the suppressive vaccination and pre-emptive killing of animals, the latter measure designating, according to Article 1 of that decision, the killing of susceptible animals on holdings within a certain radius around holdings placed under the restrictions defined in Article 4 or 5 of Directive 85/511, aimed at the urgent reduction of numbers of animals of susceptible species in an infected area.
| 0 |
862,932 |
38
In the judgments, the Court held, first of all, that the definitive regulation was vitiated by an infringement of the obligation imposed upon the Commission to examine the claims of producers for market economy treatment and to adjudicate upon each of those claims within a period of three months from the initiation of its investigation, in accordance with Article 2(7)(b) and (c) of Regulation No 384/96, including where the Commission has decided to use sampling as provided for in Article 17 of that regulation to calculate the dumping margins and the producers which have submitted those claims are not included in the sample selected (see, to this effect, judgments in Brosmann Footwear (HK) and Others v Council, C‑249/10 P, EU:C:2012:53, paragraphs 36 to 40, and Zhejiang Aokang Shoes v Council, C‑247/10 P, EU:C:2012:710, paragraphs 29 to 34).
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21. The common framework which Directive 97/13 seeks to establish would be rendered redundant if Member States were free to establish the financial charges to be borne by undertakings in the sector ( Albacom and Infostrada , paragraph 38). Accordingly, Member States may not levy any fees or charges in relation to authorisation procedures other than those provided for by Directive 97/13 (Case C‑339/04 Nuova società di telecomunicazioni [2006] ECR I‑6917, paragraph 35).
| 0 |
862,933 |
11 In that regard, it should be borne in mind that, in accordance with settled case-law, the question whether a Member State has failed to fulfil its obligations must be determined by reference to the situation prevailing in that Member State at the end of the period laid down in the reasoned opinion (see, inter alia, Case C-394/00 Commission v Ireland [2002] ECR I-581, paragraph 12). The Court has also consistently held that the object of an action for failure to comply with Treaty obligations is established by the Commission's reasoned opinion and, even when the default has been remedied after the time-limit prescribed by that opinion, pursuit of the action still has an object. That object may consist in particular in establishing the basis of the liability that a Member State could incur towards those who acquire rights as a result of its default (see, inter alia, Case 154/85 Commission v Italy [1987] ECR 2717, paragraph 6).
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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 |
862,934 |
25. At the outset it should be recalled that, although direct taxation falls within their competence, Member States must none the less exercise that competence consistently with Community law (Case C-80/94 Wielockx [1995] ECR I-2493, paragraph 16, Case C-264/96 ICI [1998] ECR I-4695, paragraph 19, Case C-311/97 Royal Bank of Scotland [1999] ECR I-2651, paragraph 19, and Case C-35/98 Verkooijen [2000] ECR I-4071, paragraph 32).
|
70. Ainsi, en l’espèce, le Tribunal a rappelé, au point 143 de l’arrêt attaqué, qu’une demande de mesures d’instruction présentée après la clôture de la procédure orale ne peut être retenue que si elle porte sur des faits de nature à exercer une influence décisive sur la solution du litige et que l’intéressé n’avait pu faire valoir avant la fin de la procédure orale (arrêt du 8 juillet 1999, Hoechst/Commission, C‑227/92 P, Rec. p. I‑4443, point 104). Il a conclu, à la suite de l’examen des arguments présentés par les requérants, que ceux-ci n’avaient pas avancé la moindre justification en vue d’établir que, lors de l’introduction de leur requête, ils n’avaient pu étayer leur affirmation concernant la surexploitation et l’érosion des ressources, en particulier, les raisons pour lesquelles il ne leur avait pas été possible, au stade de la requête ou à tout le moins de la réplique, de demander une expertise. Dès lors, le Tribunal a jugé cette demande irrecevable.
| 0 |
862,935 |
60 In that regard, it must be stated that it is for the national court to define the relevant market in the light of the facts available to it, first having regard to the particular features of the product or service in question and, second, with reference to a clearly defined geographical area in which it is marketed and where the conditions of competition are sufficiently homogeneous for it to be possible to evaluate the economic power of the undertaking or undertakings concerned (see Case 27/76 United Brands v Commission [1978] ECR 207, paragraph 11).
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34 While the national rules at issue in the main proceedings do not deprive insured persons of the possibility of approaching a provider of services established in another Member State, they do nevertheless make reimbursement of the costs incurred in that Member State subject to prior authorisation, and deny such reimbursement to insured persons who have not obtained that authorisation. Costs incurred in the State of insurance are not, however, subject to that authorisation.
| 0 |
862,936 |
40. In the first place, it is settled case-law that the system of competition established by Articles 101 TFEU and 102 TFEU is concerned with the economic consequences of agreements, or of any comparable form of concertation or coordination, rather than with their legal form. Consequently, in the case of agreements which have ceased to be in force, it is sufficient, in order for Article 101 TFEU to apply, that they produce their effects beyond the date on which the unlawful contacts formally come to an end. It follows that the duration of an infringement may be assessed by reference to the period during which the undertakings concerned engaged in conduct prohibited by that article (see, to that effect, Case 51/75 EMI Records [1976] ECR 811, paragraph 30; Case 86/75 EMI Records [1976] ECR 871, paragraph 27; Case 96/75 EMI Records [1976] ECR 913, paragraph 15; and Case 243/83 Binon [1985] ECR 2015, paragraph 17). In other words, the General Court could in theory have found there to be an infringement, for example, throughout the whole period in which the unlawful prices were applied, which would have led, in the present case, to a result objectively less favourable to the appellants’ interests.
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19 IT IS NECESSARY TO DETERMINE WHETHER THAT DECISION CLEARLY ALTERED THE APPLICANT ' S LEGAL POSITION OR WHETHER IT WAS MERELY A PREPARATORY STEP AGAINST WHICH , IF IT WAS UNLAWFUL , THE ACTION BROUGHT AGAINST THE DECISION CONCLUDING THE PROCEDURE WOULD PROVIDE SUFFICIENT PROTECTION .
| 0 |
862,937 |
70. First, in the case of periods of residence of up to three months, Article 6 of Directive 2004/38 limits the conditions and formalities for the right of residence to the requirement to hold a valid identity card or passport and, under Article 14(1) of the 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 (judgment in Ziolkowski and Szeja , C‑424/10 and C‑425/10, EU:C:2011:866, paragraph 39). In accordance with Article 24(2) of Directive 2004/38, the host Member State is thus not obliged to confer entitlement to social benefits on a national of another Member State or his family members during that period.
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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 |
862,938 |
85
As regards the prohibition of inhuman or degrading treatment or punishment, laid down in Article 4 of the Charter, that prohibition is absolute in that it is closely linked to respect for human dignity, the subject of Article 1 of the Charter (see, to that effect, judgment in Schmidberger, C‑112/00, EU:C:2003:333, paragraph 80).
|
43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC.
| 0 |
862,939 |
49. It follows that, where, as in the case in the main proceedings, a Member State adopts measures of support for cogeneration and renewable energy sources within a framework such as that laid down, first, by Directive 2004/8, in particular Article 7, and, secondly, by Directive 2001/77, in particular Article 4, and thus implements European Union law, it must observe the principle of equal treatment and non-discrimination laid down in particular in Articles 20 and 21 of the Charter (see, to that effect, Case C‑401/11 Soukupová [2013] ECR I‑0000, paragraph 28).
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28. Consequently, in implementing Regulation No 1257/1999, the Member States are required, pursuant to Article 51(1) of the Charter of Fundamental Rights of the European Union, to respect the principles of equal treatment and non-discrimination, enshrined in Articles 20, 21(1) and 23 of that charter.
| 1 |
862,940 |
18. As a preliminary point, it must be noted that, although direct taxation falls within the competence of the Member States, they must none the less exercise that competence consistently with Community law (Case C-80/94 Wielockx [1995] ECR I-2493, paragraph 16; Case C-264/96 ICI [1998] ECR I-4695, paragraph 19; Case C-311/97 Royal Bank of Scotland [1999] ECR I-2651, paragraph 19; Case C-35/98 Verkooijen [2000] ECR I-4071, paragraph 32, and Case C-136/00 Danner [2002] ECR I-8147, paragraph 28).
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23. It is for the national court to determine whether Mr Damgaard’s actions constituted a form of door-to-door information, canvassing activity or inducement designed to promote the prescription, supply, sale or consumption of Hyben Total.
| 0 |
862,941 |
43. Furthermore, it follows from Article 17(2) of the Sixth Directive that, in so far as the taxable person, acting as such, uses the asset for the purposes of his taxable transactions, he is entitled to deduct VAT due or paid in respect of the asset. Conversely, where the asset is not used for the taxable person’s economic activities within the meaning of Article 4 of the directive but is used by him for private consumption, no right to deduct can arise (see, to that effect, Case C‑97/90 Lennartz [1991] ECR I‑3795, paragraphs 8 and 9).
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52
It is appropriate to note that, having regard to the case-law referred to in paragraphs 40 and 41 of this judgment, the judgment under appeal meets the standard as regards reasoning required of the General Court since, in paragraphs 401 to 407 of that judgment, the General Court set out in detail the factors which it took into account in its decision on the setting of the amount of the fine (see, to that effect, judgment of 22 November 2012, E.ON Energie v Commission, C‑89/11 P, EU:C:2012:738, paragraph 133).
| 0 |
862,942 |
28. En prévoyant l’octroi de congés rémunérés et d’une prime de mariage à l’occasion du mariage d’un salarié de l’entreprise, les articles 20 et 34 de la convention collective nationale du Crédit agricole établissent des règles relatives aux conditions d’emploi et de travail et, notamment, aux conditions de rémunération, au sens de l’article 3, paragraphe 1, sous c), de la directive 2000/78. En effet, la notion de rémunération au sens de cette disposition doit être interprétée dans un sens large et comprend, notamment, tous les avantages en espèces ou en nature, actuels ou futurs, pourvu qu’ils soient consentis, fût-ce indirectement, par l’employeur au travailleur en raison de l’emploi de ce dernier, que ce soit en vertu d’un contrat de travail, de dispositions législatives ou à titre volontaire (voir arrêt du 6 décembre 2012, Dittrich e.a., C‑124/11, C‑125/11 et C‑143/11, point 35).
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44. The French Government further argues that the Austrian tax legislation is justified by the need to ensure the effectiveness of fiscal supervision.
| 0 |
862,943 |
50
The Court has indeed regarded requests for preliminary rulings concerning the interpretation of provisions of the Treaties relating to the fundamental freedoms as admissible even though the disputes in the main proceedings were confined in all respect within a single Member State, on the ground that it was not inconceivable that nationals established in other Member States had been or were interested in making use of those freedoms for carrying on activities in the territory of the Member State that had enacted the national legislation in question, and, consequently, that the legislation, applicable without distinction to nationals of that State and those of other Member States, was capable of producing effects which were not confined to that Member State (see, to that effect, inter alia, judgments of 1 June 2010, Blanco Pérez and Chao Gómez, C‑570/07 and C‑571/07, EU:C:2010:300, paragraph 40; of 18 July 2013, Citroën Belux, C‑265/12, EU:C:2013:498, paragraph 33; and of 5 December 2013, Venturini and Others, C‑159/12 to C‑161/12, EU:C:2013:791, paragraphs 25 and 26).
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20 The very purpose of the cooperation procedure, which is to increase the involvement of the European Parliament in the legislative process of the Community, would thus be jeopardized. As the Court stated in its judgments in Case 138/79 Roquette Frères v Council [1980] ECR 3333 and Case 139/79 Maizena v Council [1980] ECR 3393, paragraph 34, that participation reflects a fundamental democratic principle that the peoples should take part in the exercise of power through the intermediary of a representative assembly.
| 0 |
862,944 |
30
In that context, the Court has already held that Articles 17 and 18 of Directive 86/653 are of crucial importance, as they define the level of protection which the European Union legislature considered reasonable to grant commercial agents in the course of the creation of the single market, and that the regime established by that directive for that purpose is mandatory in nature (see judgment of 17 October 2013, Unamar, C‑184/12, EU:C:2013:663, paragraphs 39 and 40).
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68. Moreover, the Court’s finding in paragraphs 67 to 78 of its judgment in Nuova Agricast , to the effect that undertakings in the first category and those in the second category were not in a comparable situation in terms of the criterion of the need for the State aid, does not per se preclude the possibility of the Commission’s having an obligation to authorise transitional provisions for undertakings in the first category as well in order to comply with, inter alia, the principle of the protection of legitimate expectations.
| 0 |
862,945 |
33. In that context, it is for the Member States to decide on the degree of protection which they wish to afford to public health and on the way in which that protection is to be achieved. They may do so, however, only within the limits set by the Treaty and must, in particular, observe the principle of proportionality (see Joined Cases C-1/90 and C-176/90 Aragonesa de Publicidad Exterior and Publivía [1991] ECR I-4151, paragraph 16), which requires that the measures adopted be appropriate to secure the attainment of the objective which they pursue and not go beyond what is necessary in order to attain it (see, in particular, Säger , paragraph 15; Joined Cases C-369/96 and C-376/96 Arblade and Others [1999] ECR I-8453, paragraph 35; Corsten , paragraph 39; and Case C-390/99 Canal Satélite Digital [2002] ECR I-607, paragraph 33).
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73 The fact that that use as fuel is a common method of recovering waste and the fact that those substances are commonly regarded as waste may be taken as evidence that the holder has discarded those substances or intends or is required to discard them within the meaning of Article 1(a) of the directive. However, whether they are in fact waste within the meaning of the directive must be determined in the light of all the circumstances, regard being had to the aim of the directive and the need to ensure that its effectiveness is not undermined.
Part (c) of the second question in Case C-418/97
| 0 |
862,946 |
86
The Court has pointed out that to accept that the EU judicature has the direct responsibility for ensuring that EU law complies with the WTO agreements would effectively deprive the European Union’s legislative or executive bodies of the discretion which the equivalent bodies of the European Union’s trading partners enjoy. It is not in dispute that some of the contracting parties, including the European Union’s most important trading partners, 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 imbalance in the application of the WTO agreements (judgments in Portugal v Council, C‑149/96, EU:C:1999:574, paragraphs 43 to 46, and Commission v Rusal Armenal, C‑21/14 P, EU:C:2015:494, paragraph 39).
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35 Consequently, it must be held that, by precluding by regulation or administrative practice on the grounds of their nationality employed or self-employed workers from other Member States and the members of their families from being attributed large-family status for the purpose of the award of special benefits for such families and from being awarded family allowances, the Hellenic Republic has failed to fulfil its obligations under Articles 48 and 52 of the EC Treaty, Article 7 of Regulation No 1612/68, Article 7 of Regulation No 1251/70, Article 7 of Directive 75/34 and Article 3 of Regulation No 1408/71.
| 0 |
862,947 |
50 In addition, as is already clear from the second paragraph of Article 3 of the Convention, which prohibits a plaintiff from invoking against a defendant domiciled in a Contracting State national rules of jurisdiction based, in particular, on the plaintiff's domicile or residence, the Convention appears clearly hostile towards the attribution of jurisdiction to the courts of the plaintiff's domicile (see Case C-220/88 Dumez France and Tracoba [1990] ECR I-49, paragraph 16; and Shearson Lehman Hutton, paragraph 17). It follows that the Convention must not be interpreted as meaning that, otherwise than in the cases expressly provided for, it recognises the jurisdiction of the courts of the plaintiff's domicile and therefore enables a plaintiff to determine the court with jurisdiction by his choice of domicile (see, to that effect, Dumez France and Tracoba, paragraph 19).
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30 In those circumstances, legislation such as that in question in the main proceedings contains a number of elements liable to dissuade individuals from taking out capital life assurance with companies not established in Sweden and liable to dissuade insurance companies from offering their services on the Swedish market.
| 0 |
862,948 |
95 In that context, nationals of Member States have in particular the right, which they derive directly from the Treaty, to leave their country of origin to enter the territory of another Member State and reside there in order there to pursue an economic activity (see, inter alia, Case C-363/89 Roux v Belgium [1991] ECR I-273, paragraph 9, and Singh, cited above, paragraph 17).
|
22 It is, however, important to stress that, for the purposes of applying Article 4(1)(b), even where a mark is identical to another with a highly distinctive character, it is still necessary to adduce evidence of similarity between the goods or services covered. In contrast to Article 4(4)(a), which expressly refers to the situation in which the goods or services are not similar, Article 4(1)(b) provides that the likelihood of confusion presupposes that the goods or services covered are identical or similar.
| 0 |
862,949 |
60 Nevertheless, the Court has taken the view that, in order to determine whether it has jurisdiction, it should examine the conditions in which the case was referred to it by the national court. The spirit of cooperation which must prevail in the preliminary-ruling procedure requires the national court, for its part, to have regard to the function entrusted to the Court of Justice, which is to assist in the administration of justice in the Member States and not to deliver advisory opinions on general or hypothetical questions (see, inter alia, Case C-83/91 Meilicke v ADV/ORGA [1992] ECR I-4871, paragraph 25).
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104 It is not in dispute that the amendments made in 1995 to the 1944 Agreement added thereto an Annex III concerning the principles relating to CRSs, including those applying to CRSs offered for use or used in the territory of the Kingdom of Denmark. By acting in that way, the Kingdom of Denmark infringed the exclusive external competence of the Community arising from Regulation No 2299/89.
| 0 |
862,950 |
104. Thus, by merely observing that the contested decision did not concern the transferring entities without considering the tax realignment scheme in its entirety, and without having assessed the appellants’ and the Commission’s arguments, the General Court erred in law by failing to carry out a comprehensive review as to whether the tax scheme at issue came within the scope of Article 107(1) TFEU (see, to that effect, British Aggregates v Commission , paragraph 115).
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57. If that comparative examination of diplomas results in the finding that the knowledge and qualifications attested by the foreign diploma correspond to those required by the national provisions, the Member State must recognise that diploma as fulfilling the requirements laid down by its national provisions. If, on the other hand, the comparison reveals that the knowledge and qualifications attested by the foreign diploma and those required by the national provisions correspond only partially, the host Member State is entitled to require the person concerned to show that he has acquired the knowledge and qualifications which are lacking (see judgments in Vlassopoulou , C‑340/89, EU:C:1991:193, paragraph 19; Fernández de Bobadilla , C‑234/97, EU:C:1999:367, paragraph 32; Morgenbesser , C‑313/01, EU:C:2003:612, paragraph 70; and Peśla , C‑345/08, EU:C:2009:771, paragraph 40).
| 0 |
862,951 |
67
Therefore, that measure is appropriate to achieve legitimate objectives that are combating tax evasion and tax avoidance and the protection of public health. As regards the latter objective, it must be added that the Court has already held that fiscal legislation is an important and effective instrument for discouraging consumption of tobacco products and, therefore, for the protection of public health (judgments of 5 October 2006, Valeško, C‑140/05, EU:C:2006:647, paragraph 58 and of 4 March 2010, Commission v France, C‑197/08, EU:C:2010:111, paragraph 52).
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77 AS REGARDS THE ANTWERP MEETING THERE IS NO WRITTEN RECORD OF IT EXCEPT THE LETTERS SENT BY MR TODD OF SHRIRO TO ITS TWO MAIN CUSTOMERS AND THOSE TAKING PART IN THE MEETING WERE UNABLE TO GIVE A CONSISTENT EXPLANATION OF ITS PURPOSE .
| 0 |
862,952 |
19 It is settled case-law (see Case 21/76 Bier v Mines de Potasse d' Alsace [1976] ECR 1735, paragraph 11, and Case C-220/88 Dumez France and Tracoba v Hessische Landesbank (Helaba) and Others [1990] ECR I-49, paragraph 17) that that rule of special jurisdiction, the choice of which is a matter for the plaintiff, is based on the existence of a particularly close connecting factor between the dispute and courts other than those of the State of the defendant' s domicile which justifies the attribution of jurisdiction to those courts for reasons relating to the sound administration of justice and the efficacious conduct of proceedings.
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186. It follows from those provisions that an operator who uses a customs agent, whether for direct or indirect representation, is in any event the debtor in respect of the customs debt as far as the customs authorities are concerned.
| 0 |
862,953 |
17. According to settled case-law, capital movements include transactions by which non-residents make investments in immovable property in the territory of a Member State, as is clear from the nomenclature of capital movements, set out in Annex I to Council Directive 88/361, which retains its original indicative value for the purposes of defining the notion of capital movements (see, to that effect, Case C‑222/97 Trummer and Mayer [1999] ECR I-1661, paragraph 21; Case C-464/98 Stefan [2001] ECR I-173, paragraph 5; Joined Cases C‑515/99, C‑519/99 to C‑524/99 and C‑526/99 to C‑540/99 Reisch and Others [2002] ECR I‑2157, paragraph 30; and Case C‑386/04 Centro di Musicologia Walter Stauffer [2006] ECR I‑8203, paragraph 22).
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17 It appears that, in the circumstances to which the main proceedings relate, the transfer carried out between the municipality and the administrative collectivity related only to activities involving the exercise of public authority. Even if is assumed that those activities had aspects of an economic nature, they could only be ancillary.
| 0 |
862,954 |
9. 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 (voir, notamment, arrêts du 7 juin 2007, Commission/Belgique, C‑254/05, Rec. p. I‑4269, point 39, et du 8 mai 2008, Commission/Portugal, C‑233/07, point 31).
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49. As regards immunity from or not imposing a fine, in order for such treatment – which is moreover at issue in the main proceedings – not to undermine the effective and uniform application of Article 101 TFEU, it can be accorded in strictly exceptional situations only, such as where an undertaking’s cooperation has been decisive in detecting and actually suppressing the cartel.
| 0 |
862,955 |
21. The Court may of its own motion, or on a proposal from the Advocate General, or at the request of the parties, order the reopening of the oral procedure in accordance with Article 61 of the Rules of Procedure if it considers that it lacks sufficient information, or that the case must be dealt with on the basis of an argument which has not been debated between the parties (see, inter alia, Case C‑284/06 Burda [2008] ECR I-4571, paragraph 37, and Case C-42/07 Liga Portuguesa de Futebol Profissional and Bwin International [2009] ECR I-0000, paragraph 31).
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43. Such a condition cannot be justified on the ground of protection of creditors. Since there are means of attaining that objective which restrict freedom to provide services and freedom of establishment to a lesser degree, such as setting up a guarantee or taking out an insurance contract, that condition must be regarded as disproportionate.
| 0 |
862,956 |
25. The deduction system is meant to relieve the trader entirely of the burden of the VAT payable or paid in the course of all his economic activities. The common system of VAT consequently ensures neutrality of taxation of all economic activities, whatever their purpose or results, provided that they are themselves subject in principle to VAT (see, in particular, Gabalfrisa and Others , paragraph 44; Case C-255/02 Halifax and Others [2006] ECR I-1609, paragraph 78; and Mahagében and Dávid , paragraph 39).
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Par conséquent, le septième moyen soulevé par la requérante constitue, en réalité, un moyen nouveau ayant pour objet de soumettre
à la Cour un litige plus étendu que celui dont a eu à connaître le Tribunal et qui est, dès lors, irrecevable (voir, en ce
sens, arrêt du 1er juin 1994, Commission/Brazzelli Lualdi e.a., C‑136/92 P, EU:C:1994:211, points 57 et 59).
| 0 |
862,957 |
36
Second, as regards, more specifically, EUIPO’s obligations, the Court has held that, where an application for an EU trade mark to be declared invalid is based on an earlier right protected by a rule of national law, the competent EUIPO bodies must first assess the authority and scope of the particulars submitted by the applicant in order to establish the content of that rule (judgments of 5 July 2011, Edwin v OHIM, C‑263/09 P, EU:C:2011:452, paragraph 51, and of 27 March 2014, OHIM v National Lottery Commission, C‑530/12 P, EU:C:2014:186, paragraph 35). In addition, since the decision of the competent EUIPO bodies may have the effect of depriving the proprietor of the trade mark of a right that has been granted to him, the scope of such a decision necessarily implies that the authority which takes it is not limited to the role of mere validation of the national law as submitted by the applicant for a declaration of invalidity (judgment of 27 March 2014, OHIM v National Lottery Commission, C‑530/12 P, EU:C:2014:186, paragraph 43).
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51. Where, as in the present case, an application for a Community trade mark to be declared invalid is based on an earlier right protected by a rule of national law, the competent OHIM bodies must first assess the authority and scope of the particulars submitted by the applicant in order to establish the content of that rule.
| 1 |
862,958 |
42 Therefore, as the judgment in Bilka included no limitation of its effects in time, the direct effect of Article 119 may be relied on as from 8 April 1976, the date of the judgment in Defrenne II, in which that article was first held to have direct effect, in order retroactively to claim equal treatment in relation to the right to join an occupational pension scheme (Dietz, paragraph 21, and Magorrian and Cunningham, paragraph 30).
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14 POUR CE QUI EST DE L' ADJUDICATAIRE, SES RAPPORTS JURIDIQUES SONT ETABLIS NON PAS AVEC L' UNRWA, MAIS AVEC L' ORGANISME NATIONAL D' INTERVENTION DE L' ETAT MEMBRE D' EXPORTATION ET CES RAPPORTS SONT REGIS PAR LES DISPOSITIONS DU DROIT COMMUNAUTAIRE . C' EST DONC A TORT QUE LA SOCIETE DEMANDERESSE AU PRINCIPAL INVOQUE DES PRINCIPES TIRES DU DROIT DE LA VENTE INTERNATIONALE DE MARCHANDISES .
| 0 |
862,959 |
41. In exercising that power, however, the Member States must comply with EU law, in particular with the provisions of primary law relating to the freedoms of movement, including the freedom of establishment for the purposes of Article 43 EC. Those provisions prohibit the Member States from introducing or maintaining unjustified restrictions on the exercise of those freedoms in the healthcare sector (see, to that effect, Case C‑169/07 Hartlauer [2009] ECR I‑1721, paragraph 29; Case C‑531/06 Commission v Italy , paragraph 35; Apothekerkammer des Saarlandes and Others , paragraph 18; and Joined Cases C‑570/07 and C‑571/07 Blanco Pérez and Chao Gómez [2010] ECR I‑0000, paragraph 43).
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64 THESE CIRCUMSTANCES COULD, ON THE ONE HAND, INDUCE PRODUCER-EXPORTERS TO APPOINT A SOLE AGENT, NAMELY SUCRES ET DENREES, WHICH COULD GIVE THE NECESSARY GUARANTEES FOR THE SUCCESSFUL COMPLETION OF THESE OPERATIONS, TO CARRY OUT THE EXPORT OPERATIONS, AND, ON THE OTHER HAND, ALSO INDUCE PRODUCER-IMPORTERS TO CENTRALIZE NEGOTIATIONS BY GIVING ERIDANIA, A LARGE ITALIAN PRODUCER, THE NECESSARY AUTHORITY .
| 0 |
862,960 |
58
In that regard, it is apparent from the Court’s settled case-law that, in the absence of EU rules, the Member States are responsible for designating the courts having jurisdiction and for determining the rules of procedure governing actions for safeguarding rights which individuals derive from European Union law. However, those rules must not be such as to render virtually impossible or excessively difficult the exercise of rights conferred by EU law (judgments of 29 April 2004, Orfanopoulos and Oliveri, C‑482/01 and C‑493/01, EU:C:2004:262, paragraph 80 and of 13 March 2014, Global Trans Lodzhistik, C‑29/13 and C‑30/13, EU:C:2014:140, paragraph 33).
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De plus, il convient de rappeler qu’un État membre ne saurait exciper de dispositions, de pratiques ou de situations de son ordre juridique interne pour justifier l’inobservation des obligations résultant du droit de l’Union (voir, notamment, arrêt du 2 décembre 2014, Commission/Grèce, C‑378/13, EU:C:2014:2405, point 29).
| 0 |
862,961 |
30. It follows that Everything Everywhere’s customers who pay their mobile telephone bills using one of the payment methods which incur the SPHC do not intend to purchase two distinct supplies, namely a supply of a mobile telephone service and a supply whose purpose is to handle their payments. From the customer’s point of view, the supply of payment handling services supposedly provided by the telecommunications services provider to its customers at the time those services are paid for using certain payment methods must, in the circumstances such as those of the main proceedings, be regarded for VAT purposes, as being ancillary to the principal supply of those telecommunications services (see, by analogy, Joined Cases C‑308/96 and C‑94/97 Madgett and Baldwin [1998] ECR I‑6229, paragraphs 24 and 25).
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35 Consequently, it must be held that, by precluding by regulation or administrative practice on the grounds of their nationality employed or self-employed workers from other Member States and the members of their families from being attributed large-family status for the purpose of the award of special benefits for such families and from being awarded family allowances, the Hellenic Republic has failed to fulfil its obligations under Articles 48 and 52 of the EC Treaty, Article 7 of Regulation No 1612/68, Article 7 of Regulation No 1251/70, Article 7 of Directive 75/34 and Article 3 of Regulation No 1408/71.
| 0 |
862,962 |
39. In that regard, it must be borne in mind, firstly, that where the domicile of a defendant who is a Member State national is unknown, the application of the uniform rules of jurisdiction established by Regulation No 44/2001 instead of those in force in the different Member States meets the essential requirement of legal certainty and the objective, pursued by that regulation, of strengthening the legal protection of persons established in the European Union, by enabling the applicant to identify easily the court in which he may sue and the defendant reasonably to foresee before which court he may be sued (see, to that effect, Case C‑327/10 Hypoteční banka [2011] ECR I‑0000, paragraph 44).
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51. Cet objectif, ainsi que la Cour l’a déjà souligné, a notamment pour objet de sauvegarder la symétrie entre le droit d’imposition des bénéfices et la faculté de déduction des pertes (voir arrêts précités Lidl Belgium, point 33, et Philips Electronics UK, point 24), en particulier afin de prévenir que le contribuable choisisse librement l’État membre où faire valoir de tels bénéfices ou de telles pertes (voir, en ce sens, arrêts précités Oy AA, point 56, et Lidl Belgium, point 34).
| 0 |
862,963 |
51. In those judgments the Court also held that a child’s habitual residence must be established by the national court, taking account of all the circumstances of fact specific to each individual case (judgments in A , EU:C:2009:225, paragraphs 37 and 44, and Mercredi , EU:C:2010:829, paragraphs 47 and 56). The Court held in that regard that, in addition to the physical presence of the child in a Member State, other factors must also make it clear that that presence is not in any way temporary or intermittent and that the child’s residence corresponds to the place which reflects some degree of integration in a social and family environment (judgments in A , EU:C:2009:225, paragraphs 38 and 44, and Mercredi , EU:C:2010:829, paragraphs 47, 49 and 56).
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50. It follows from the judgment in Parliament and Commission v Council (C‑103/12 and C‑165/12, EU:C:2014:2400) that measures which entail a policy choice reserved to the EU legislature because the measures are necessary for the pursuit of the objectives of the common policies for agriculture and fisheries must be adopted on the basis of Article 43(2) TFEU.
| 0 |
862,964 |
100. It should be noted that, according to settled case-law, it is not necessary to establish in every case that there has been a transfer of State resources for the advantage granted to one or more undertakings to be capable of being regarded as a State aid within the meaning of Article 107(1) TFEU (see, to that effect, Case C‑387/92 Banco Exterior de España [1994] ECR I-877, paragraph 14; Case C‑6/97 Italy v Commission [1999] ECR I-2981, paragraph 16; and Case C-482/99 France v Commission [2002] ECR I-4397, paragraph 36).
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23. It is on account of that imbalance that the directive ensures consumer protection by granting, first of all, a right of cancellation to the consumer. Such a right seeks specifically to offset the disadvantage, for the consumer, of sales which take place away from business premises, to enable him over a period of at least seven days to assess the obligations arising under the contract (see, to that effect, Hamilton , paragraph 33).
| 0 |
862,965 |
29. Finally, it is also to be recalled that, having regard to the aim pursued by the Community legislature, which is to protect the environment from deterioration due to the discharge of urban waste water, the obligation on the Member States under Article 5(1) of Directive 91/271 requires only that they identify the areas where such discharges contribute significantly to eutrophication or the risk of eutrophication (see Commission v France , paragraph 25, and, by analogy, Case C‑293/97 Standley and Others [1999] ECR I‑2603, paragraph 35).
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16 LASTLY, THE BELGIAN STATE CONSIDERS THAT IT MAY PLEAD FORCE MAJEURE ON THE GROUND THAT THE NUMBER OF STAFF AVAILABLE COULD NOT BE ADJUSTED TO MEET THE INCREASE IN THE NUMBER OF REQUESTS FOR MONETARY COMPENSATORY AMOUNTS OWING TO STATUTORY BUDGETARY RESTRICTIONS . IT MUST BE NOTED THAT FORCE MAJEURE PRESUPPOSES AN EVENT WHICH IS OUTSIDE THE CONTROL OF THE PARTY BY WHOM IT IS PLEADED . THE LACK OF STAFF AS A RESULT OF STATUTORY BUDGETARY RESTRICTIONS IS AN ELEMENT ATTRIBUTABLE TO THE BELGIAN STATE ITSELF AND IS THEREFORE HARDLY OUTSIDE ITS CONTROL .
| 0 |
862,966 |
65. Only where a party not privy to the original contract had succeeded to an original contracting party’s rights and obligations in accordance with national substantive law as established by the application of the rules of private international law of the court seised of the matter could that third party nevertheless be bound by a jurisdiction clause to which it had not agreed (see, to that effect, judgment in Coreck , C‑387/98, EU:C:2000:606, paragraphs 24, 25 and 30).
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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 |
862,967 |
29. The Court has stated that an insurance transaction necessarily implies the existence of a contractual relationship between the provider of the insurance service and the person whose risks are covered by the insurance, that is to say, the insured party (see judgments in Skandia , C‑240/99, EU:C:2001:140, paragraph 41; in Taksatorringen , C‑8/01, EU:C:2003:621, paragraph 41; and in BGŻ Leasing , C‑224/11, EU:C:2013:15, paragraph 58).
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41 According to the definition of insurance transactions set out in paragraph 17 of the judgment in CPP and cited in paragraph 37 of this judgment, it appears that the identity of the person supplied with the service is relevant for the purposes of the definition of the type of services covered by Article 13B(a) of the Sixth Directive and that an insurance transaction necessarily implies the existence of a contractual relationship between the provider of the insurance service and the person whose risks are covered by the insurance, namely the insured.
| 1 |
862,968 |
57. On the other hand, those rights may be infringed where, during their placement under a suspensive procedure in the customs territory of the European Union, or even before their arrival in that territory, goods coming from non-member States are the subject of a commercial act directed at European Union consumers, such as a sale, offer for sale or advertising (see Class International , paragraph 61, and Case C‑324/09 L’Oréal and Others [2011] ECR I‑0000, paragraph 67).
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33. Concerning the justification based on the fight against tax evasion and the need to safeguard the effectiveness of fiscal supervision, it should be noted that a restriction on the free movement of capital is permissible on that ground only if it is appropriate to ensuring the attainment of the objective thus pursued and does not go beyond what is necessary to attain that objective (Case C‑446/03 Marks & Spencer [2005] ECR I‑10837, paragraph 35; Case C‑196/04 Cadbury Schweppes and Cadbury Schweppes Overseas [2006] ECR I‑7995, paragraph 47; Case C‑524/04 Test Claimants in the Thin Cap Group Litigation [2007] ECR I‑2107, paragraph 64; and Case C‑101/05 A [2007] ECR I‑11531, paragraph 55).
| 0 |
862,969 |
51. It is true that Article 4 of Directive 2001/77 and recital 15 in the preamble to that directive make it clear that, while encouraging Member States to adopt such support schemes, that directive does not lay down a Community-wide framework for them (see judgment in IBV & Cie , C‑195/12, EU:C:2013:598, paragraph 63).
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8 As the Court has consistently held, an action for annulment is available as against all provisions taken by the institutions, whatever their nature and form, which aim to produce legal effects (judgment in Case 22/70 Commission v Council [1971] ECR 263).
| 0 |
862,970 |
30. However, on the assumption that that Member State thereby intended to dispute the validity of the directive, it should be remembered that, outside the period prescribed in Article 230 EC, it cannot contest the lawfulness of an act adopted by the Community legislature which has become final in its regard. It is settled case-law that a Member State cannot properly plead the unlawfulness of a directive or decision addressed to it as a defence in an action for a declaration that it has failed to implement that decision or comply with that directive (see, inter alia, Case C-74/91 Commission v Germany [1992] ECR I-5437, paragraph 10; Case C-154/00 Commission v Greece [2002] ECR I-3879, paragraph 28; and Case C-194/01 Commission v Austria [2004] ECR I-4579, paragraph 41).
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21 The point made by the Luxembourg Government that the child-raising allowance is a flat-rate sum which does not vary according to the number or age of the children does not detract from the objective nature of the criteria for granting the benefit. In any event, the documents before the Court show that the amount of the benefit does in fact vary according to the financial situation of the family and, indirectly, depending on the number of children.
| 0 |
862,971 |
33. It is on that basis that the Tribunal Supremo (Supreme Court) decided to stay the proceedings and to refer the following questions to the Court for a preliminary ruling:
‘(1) Does Article 2(2)(d) of the Services Directive exclude vehicle roadworthiness tests from the scope of the directive where national legislation provides that these are to be carried out by private commercial entities under the supervision of the authorities of a Member State?
(2) If the previous question is answered in the negative (and vehicle roadworthiness tests do, in principle, fall within the scope of the Services Directive), are the grounds for exclusion referred to in Article 2(2)(i) of that directive applicable due to the fact that the private entities providing the service are empowered, as a precautionary measure, to order that vehicles found to have safety defects such that they would represent an imminent danger if driven, should be taken off the road?
(3) If the Services Directive applies to vehicle roadworthiness tests, does that directive, when interpreted in conjunction with Article 2 of Directive 2009/40, mean that it is permissible to make such activities subject to prior administrative authorisation in every case? Does what is said in paragraph 26 of the judgment in Commission v Portugal (C‑438/08, EU:C:2009:651) have any bearing on the reply to this question?
(4) Is it compatible with Articles 10 and 14 of the Services Directive or, if that directive is not applicable, Article 49 TFEU, for national legislation to make the number of licences for roadworthiness testing centres subject to a local plan which justifies the quantitative restriction on the grounds of ensuring adequate local coverage, ensuring the quality of the service and encouraging competition between operators and, to that end, includes factors relating to economic planning?’
Consideration of the questions referred
The jurisdiction of the Court
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44. It is clear from the very wording of those provisions that the derogation set out in Article 4 of the First Directive must be strictly interpreted, as a derogation or exception to a general rule must be interpreted narrowly (see, by analogy, Case C‑140/02 Anastasiou and Others [2003] ECR I‑10635, paragraph 54; Case C‑337/06 Bayerischer Rundfunk and Others [2007], ECR I‑11173, paragraph 64, and Case C‑111/09 ČPP Vienna Insurance Group [2010] ECR I‑0000, paragraph 23).
| 0 |
862,972 |
26. In this connection, it is to be noted that the tax treatment of dividends may fall within Article 49 TFEU on freedom of establishment and Article 63 TFEU on the free movement of capital (see Joined Cases C‑436/08 and C‑437/08 Haribo Lakritzen Hans Riegel and Österreichische Salinen [2011] ECR I‑305, paragraph 33; Case C‑35/11 Test Claimants in the FII Group Litigation [2012] ECR, paragraph 89; and Case C‑168/11 Beker [2013] ECR, paragraph 23).
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41. It is also to be observed that it is possible that a 30-year limitation rule arising from a provision of civil law may appear necessary and proportionate, in particular in the context of disputes between private persons, in light of the objective pursued by that rule and defined by the national legislature.
| 0 |
862,973 |
27. As the Court has already pointed out, the purpose of the Directive is to lay down a number of rules on the holding, movement and monitoring of products subject to excise duty, in particular so as to ensure that chargeability of excise duties is identical in all the Member States ( EMU Tabac and Others , paragraph 22; Case C-325/99 Van de Water [2001] ECR I-2729, paragraph 39; and Case C-395/00 Cipriani [2002] ECR I-11877, paragraph 41).
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84 It follows that a sectoral pension fund of the kind at issue in the main proceedings engages in an economic activity in competition with insurance companies.
| 0 |
862,974 |
48. It should further be noted that the purpose of Article 22(1)(c)(i) of Regulation No 1408/71 is to confer a right to the services in kind provided, on behalf of the competent institution, by the institution of the place where the treatment is provided, in accordance with the provisions of the legislation of the Member State in which the services are provided as if the person concerned were registered with that institution (see Inizan , paragraph 20). The applicability of Article 22 of Regulation No 1408/71 to the situation in question does not mean that the person concerned may not simultaneously have the right under Article 49 EC to have access to healthcare in another Member State under rules on the assumption of costs different from those laid down by Article 22 (see to that effect Case C‑368/98 Vanbraekel and Others [2001] ECR I-5363, paragraphs 37 to 53).
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16 THE ANSWER TO THE SECOND AND THIRD QUESTIONS MUST THEREFORE BE THAT ARTICLE 3 ( 1 ) OF DIRECTIVE NO 77/187 MUST BE INTERPRETED AS NOT COVERING THE TRANSFEROR ' S RIGHTS AND OBLIGATIONS ARISING FROM A CONTRACT OF EMPLOYMENT OR AN EMPLOYMENT RELATIONSHIP EXISTING ON THE DATE OF THE TRANSFER AND ENTERED INTO WITH EMPLOYEES WHO , ALTHOUGH NOT EMPLOYED IN THE TRANSFERRED PART OF THE UNDERTAKING , PERFORMED CERTAIN DUTIES WHICH INVOLVED THE USE OF ASSETS ASSIGNED TO THE PART TRANSFERRED OR WHO , WHILST BEING EMPLOYED IN AN ADMINISTRATIVE DEPARTMENT OF THE UNDERTAKING WHICH HAS NOT ITSELF BEEN TRANSFERRED , CARRIED OUT CERTAIN DUTIES FOR THE BENEFIT OF THE PART TRANSFERRED .
| 0 |
862,975 |
26
In accordance with the Court’s settled case-law, there is in the FEU Treaty no general principle obliging the Union, in its external relations, to accord in all respects equal treatment to different third countries and traders do not in any event have the right to rely on the existence of such a principle (see, inter alia, judgments of 22 January 1976, Balkan-Import-Export, 55/75, EU:C:1976:8, paragraph 14 ; of 28 October 1982, Faust v Commission, 52/81, EU:C:1982:369, paragraph 25; of 10 March 1998, Germany v Council, C‑122/95, EU:C:1998:94, paragraph 56, and of 10 March 1998, T. Port, C‑364/95 and C‑365/95, EU:C:1998:95, paragraph 76).
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37 As regards the procedure of prior authorisation before the Grundverkehrslandeskommission, by contrast, the Court has already held that restrictions on the free movement of capital resulting from the requirement of prior authorisation were able to be eliminated by means of an appropriate notification system without thereby detracting from the effective pursuit of the aims of those rules (see Joined Cases C-358/93 and C-416/93 Bordessa and Others [1995] ECR I-361, paragraph 27, and Joined Cases C-163/94, C-165/94 and C-250/94 Sanz de Lera and Others [1995] ECR I-4821, paragraphs 26 and 27).
| 0 |
862,976 |
31. In preliminary ruling proceedings, the Court, which is called on to provide answers of use to the national court, may nevertheless provide guidance based on the documents in the file and on the written and oral observations which have been submitted to it, in order to enable the national court to give judgment (see, by analogy, Case C‑167/97 Seymour-Smith and Perez [1999] ECR I‑623, paragraph 68) and Case C-381/99 Brunnhofer [2001] ECR I-4961, paragraph 65).
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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 |
862,977 |
57. According to settled case-law, that principle of invalidity can be relied on by anyone, and the courts are bound by it once the conditions for the application of Article 81(1) EC are met and so long as the agreement concerned does not justify the grant of an exemption under Article 81(3) EC (see on the latter point, inter alia, Case 10/69 Portelange [1969] ECR 309, paragraph 10). Since the invalidity referred to in Article 81(2) EC is absolute, an agreement which is null and void by virtue of this provision has no effect as between the contracting parties and cannot be invoked against third parties (Case 22/71 Béguelin [1971] ECR 949, paragraph 29). Moreover, it is capable of having a bearing on all the effects, either past or future, of the agreement or decision concerned (see Case 48/72 Brasserie de Haecht [1973] ECR 77, paragraph 26, and Courage and Crehan , cited above, paragraph 22).
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90. It follows from the foregoing that, in having failed to establish whether the Commission had taken into account, in its assessment of the private creditor test, the duration of a bankruptcy procedure, and in having filled, in that regard, by means of its own reasoning, a gap in the reasoning in the contested decision, the General Court erred in law.
| 0 |
862,978 |
31
The Commission, referring to the judgments of 27 February 2007 in Segi and Others v Council (C‑355/04 P, EU:C:2007:116, paragraphs 51 to 54), and 24 June 2014 in Parliament v Council (C‑658/11, EU:C:2014:2025, paragraph 70), contends that the final sentence of the second subparagraph of Article 24(1) TEU and the first paragraph of Article 275 TFEU do not mean that all acts adopted in the context of the CFSP automatically fall outside the jurisdiction of the EU judicature. As the limitation on the Court’s jurisdiction in relation to the CFSP is a derogation from the rule of general jurisdiction laid down in Article 19 TEU, it should be narrowly construed. The interpretation adopted by the General Court that it lacked jurisdiction for the sole reason that the contested decisions were taken by a body set up by a measure adopted pursuant to Chapter 2 of Title V of the EU Treaty is contrary to the wording, the general scheme and the objectives of those provisions of the Treaties.
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67 The submission alleging incorrect assessment of the interests of the Community must therefore be rejected .
Inadequate statement of the reasons for the rejection of the undertaking offered by Gestetner
| 0 |
862,979 |
16 However, it is settled law (see, in particular, the judgment in Joined Cases C-72/91 and C-73/91 Sloman Neptun [1993] ECR I-887, paragraph 11) that in providing through Article 93 for aid to be kept under constant review and supervised by the Commission the intention of the Treaty is that the finding that an aid may be incompatible with the common market is to be made, subject to review by the Court, by means of an appropriate procedure which it is the Commission' s responsibility to set in motion.
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50. However, AGST provided no evidence concerning the parallelism between the evolution of the prices of flat products and that of the prices of stainless steel wires because of the uniform application of the yield coefficient of 1.35 by the wire producers to the alloy surcharge applied to flat products which could show that the flat product producers’ anti‑competitive conduct could have significant repercussions on the level of stainless steel wire prices which would render them artificially higher.
| 0 |
862,980 |
30. It must be noted that, under Article 220(2)(b) of the Customs Code, the competent authorities are not to make subsequent entry of the import duties in the accounts unless three cumulative conditions are fulfilled. First, it is necessary that the duties were not levied as a result of an error on the part of the competent authorities themselves, secondly, that the error made by them was such that it could not reasonably have been detected by a person liable for payment acting in good faith and, finally, that that person complied with all the provisions laid down by the legislation in force as regards the customs declaration (see, by analogy, Case 161/88 Binder [1989] ECR 2415, paragraphs 15 and 16; Joined Cases C‑153/94 and C‑204/94 Faroe Seafood and Others [1996] ECR I‑2465, paragraph 83; order in Case C‑299/98 P CPL Imperial 2 and Unifrigo v Commission [1999] ECR I‑8683, paragraph 22, and order in Case C‑30/00 William Hinton & Sons [2001] ECR I‑7511, paragraphs 68, 69, 71 and 72). If those conditions are fulfilled, the person liable is entitled to the waiver of the subsequent recovery of the duty (Case C‑348/89 Mecanarte [1991] ECR I-3277, paragraph 12).
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51. It must be recalled here that the principle of equal treatment prohibits not only overt discrimination based on nationality but also all covert forms of discrimination which, by applying other distinguishing criteria, lead in fact to the same result (see, inter alia, Case 152/73 Sotgiu [1974] ECR 153, paragraph 11; Case C‑57/96 Meints [1997] ECR I‑6689, paragraph 44; and Case C‑212/99 Commission v Italy [2001] ECR I‑4923, paragraph 24).
| 0 |
862,981 |
45. As is apparent from the case-law cited in paragraph 37 of this judgment, and contrary to what Mr Peśla claims, it is in relation to the professional qualification required by the rules of the host Member State that the knowledge attested by the diploma granted in another Member State and the qualifications and/or work experience obtained in other Member States, together with the experience obtained in the Member State in which the candidate seeks enrolment, must be examined (see also, to that effect, Aguirre Borrell and Others , paragraph 11; Case C‑164/94 Aranitis [1996] ECR I‑135, paragraph 31; Dreessen , paragraph 24; and Morgenbesser , paragraph 67).
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20. Il convient de rappeler que, selon une jurisprudence constante, l’existence d’un manquement doit être appréciée en fonction de la situation de l’État membre telle qu’elle se présentait au terme du délai fixé dans l’avis motivé et que les changements intervenus par la suite ne sauraient être pris en compte par la Cour (voir, notamment, arrêts du 11 octobre 2001, Commission/Autriche, C-111/00, Rec. p. I-7555, point 13, et du 26 avril 2007, Commission/Italie, C-135/05, Rec. p. I-3475, point 36).
| 0 |
862,982 |
27 The legal basis on which an act must be adopted should be determined according to its main object (see Case C-155/91 Commission v Council [1993] ECR I-939, paragraphs 19 to 21). Whilst it is common ground, in that regard, that the aim of the Directive is to promote research and development in the field of genetic engineering in the European Community, the way in which it does so is to remove the legal obstacles within the single market that are brought about by differences in national legislation and case-law and are likely to impede and disrupt research and development activity in that field.
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49. La condition relative à l’existence d’une impossibilité absolue d’exécution n’est pas remplie lorsque l’État membre défendeur se borne à faire part à la Commission des difficultés juridiques, politiques ou pratiques que présente la mise en œuvre de la décision, sans entreprendre une véritable démarche auprès des entreprises en cause afin de récupérer l’aide et sans proposer à la Commission des modalités alternatives de mise en œuvre de la décision qui auraient permis de surmonter ces difficultés (voir arrêts du 5 mai 2011, Commission/Italie, C‑305/09, Rec. p. I‑3225, point 33 et jurisprudence citée, ainsi que du 14 juillet 2011, Commission/Italie, précité, point 34).
| 0 |
862,983 |
30 However, as the Advocate General has observed at point 65 of his Opinion, the imports of the goods at issue in ERT were intended solely for the holder of a service monopoly which, in itself, was not contrary to Community law, whereas in this case the electricity imported by the holder of the exclusive rights is intended not for its exclusive consumption but for consumption by all undertakings and consumers in the Member State concerned.
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79. However, the European Union judicature 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; Commission v Scott , paragraph 65; and Frucona Košice v Commission , paragraph 76).
| 0 |
862,984 |
30 In order to interpret those provisions, it is necessary to take account of the general scheme of Regulation No 17, the purpose of the provisions laying down the procedure for requests for information and the requirements inherent in observance of the general principles of Community law, in particular fundamental rights (to that effect, see the judgment in Joined Cases 46/87 and 227/88 Hoechst v Commission [1989] ECR 2859, paragraph 12).
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34. Directive 76/308 establishes common rules on mutual assistance in order to ensure the recovery of claims relating, inter alia, to certain levies, duties and taxes (see, to that effect, Case C-470/04 N [2006] ECR I‑7409, paragraph 53).
| 0 |
862,985 |
32 According to settled case-law, a mere similarity in the wording of a provision of one of the Treaties establishing the Communities and of an international agreement between the Community and a non-member country is not sufficient to give to the wording of that agreement the same meaning as it has in the Treaties (see Case 270/80 Polydor and RSO [1982] ECR 329, paragraphs 14 to 21; Case 104/81 Kupferberg [1982] ECR 3641, paragraphs 29 to 31; Case C-312/91 Metalsa [1993] ECR I-3751, paragraphs 11 to 20, and Gloszczuk, paragraph 48).
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35 Consequently, it must be held that, by precluding by regulation or administrative practice on the grounds of their nationality employed or self-employed workers from other Member States and the members of their families from being attributed large-family status for the purpose of the award of special benefits for such families and from being awarded family allowances, the Hellenic Republic has failed to fulfil its obligations under Articles 48 and 52 of the EC Treaty, Article 7 of Regulation No 1612/68, Article 7 of Regulation No 1251/70, Article 7 of Directive 75/34 and Article 3 of Regulation No 1408/71.
| 0 |
862,986 |
89. Furthermore, since Article 30 EC provides for an exception, to be interpreted strictly, to the rule of free movement of goods within the Community, it is for the national authorities which invoke it to show in each case, in the light of national nutritional habits and in the light of the results of international scientific research, that their rules are necessary to give effective protection to the interests referred to in that provision and, in particular, that the marketing of the products in question poses a real risk to public health ( Commission v Denmark , paragraph 46; Commission v France , paragraph 53; Commission v Austria , paragraph 89; and Commission v Germany , paragraph 88).
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26 Nor is there any doubt about the permanent existence of the Federal Supervisory Board.
| 0 |
862,987 |
52. According to settled case-law, the choice of legal basis for an EU measure must rest on objective factors that are amenable to judicial review; these include the aim and content of that measure (see, to that effect, Case C‑411/06 Commission v Parliament and Council [2009] ECR I‑7585, paragraph 45 and the case-law cited, and Case C‑130/10 Parliament v Council [2012] ECR I‑0000, paragraph 42 and the case‑law cited).
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30 IRELAND HAS THEREFORE FAILED TO FULFIL ITS OBLIGATIONS UNDER THE TREATY BY ORGANIZING A CAMPAIGN TO PROMOTE THE SALE AND PURCHASE OF IRISH GOODS WITHIN ITS TERRITORY .
| 0 |
862,988 |
53. It is to be emphasised here that Article 49 EC, as interpreted in paragraph 53 of Vanbraekel and Others , being a directly applicable provision of the Treaty, binds all the authorities of the Member States, including administrative and judicial, which are, therefore, obliged to observe it, and there is no need to adopt domestic implementing measures (see, to that effect, Case 168/85 Commission v Italy [1986] ECR 2945, paragraph 11 and Case C‑412/04 Commission v Italy [2008] ECR I‑619, paragraphs 67 and 68).
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32. It must also be stated that, on the one hand, it is required not that the situations be identical, but only that they be comparable and, on the other hand, the assessment of that comparability must be carried out not in a global and abstract manner, but in a specific and concrete manner in the light of the benefit concerned (judgment in Hay , C‑267/12, EU:C:2013:823, paragraph 33 and the case-law cited therein).
| 0 |
862,989 |
39. Lastly, as regards the taking into consideration of a period of maternity leave in respect of attaining a higher grade in the professional hierarchy, the Court has held that a female worker is protected in her employment relationship against any unfavourable treatment on the ground that she is or has been on maternity leave and that a woman who is treated unfavourably because of absence on maternity leave suffers discrimination on the ground of her pregnancy and of that leave (see Case C-284/02 Sass [2004] ECR I-11143, paragraphs 35 and 36).
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24 MOREOVER, AS THE COURT HAS REPEATEDLY HELD, COMMUNITY LEGISLATION MUST BE CERTAIN AND ITS APPLICATION FORESEEABLE BY THOSE SUBJECT TO IT.THAT REQUIREMENT OF LEGAL CERTAINTY MUST BE OBSERVED ALL THE MORE STRICTLY IN THE CASE OF RULES LIABLE TO ENTAIL FINANCIAL CONSEQUENCES, IN ORDER THAT THOSE CONCERNED MAY KNOW PRECISELY THE EXTENT OF THE OBLIGATIONS WHICH THEY IMPOSE ON THEM .
| 0 |
862,990 |
35 As for the question of whether a discriminatory duty, such as that in issue in the main proceedings, may escape the prohibition laid down in Article 95 on the ground that it represents consideration for a service, it suffices to recall that, in accordance with the case-law relied on by the defendant ports and the Ministry of Transport (in particular Case 46/76 Bauhuis [1977] ECR 5, paragraph 11, and Case C-209/89 Commission v Italy [1991] ECR I-1575, paragraph 9), the fact that a pecuniary charge constitutes consideration for a service actually supplied to traders and is of an amount commensurate with that service merely enables it to escape classification as a charge having equivalent effect within the meaning of Article 9 et seq. of the Treaty, and does not mean that it escapes the prohibition of all discriminatory internal taxation laid down in Article 95.
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58. It must be observed, first, that it follows from the wording of the first subparagraph of Article 5(1) of the Access Directive that the national regulatory authorities are responsible for ensuring adequate access and interconnection and also interoperability of services by means which are not exhaustively listed there.
| 0 |
862,991 |
74. Admittedly, if the Commission finds that there has been an infringement of the competition rules on the basis that the established facts cannot be explained other than by the existence of anti‑competitive behaviour, the Courts of the European Union will find it necessary to annul the decision in question where those undertakings put forward arguments which cast the facts established by the Commission in a different light and thus allow another plausible explanation of the facts to be substituted for the one adopted by the Commission in concluding that an infringement occurred. In such a case, it cannot be considered that the Commission has adduced proof of an infringement of competition law (see, to that effect, Joined Cases 29/83 and 30/83 CRAM and Rheinzink v Commission [1984] ECR 1679, paragraph 16 and Joined Cases C‑89/95, C‑104/85, C‑114/85, C‑116/85, C‑117/85 and C‑125/85 to C‑129/85 Ahlström and Others v Commission [1993] ECR I‑1307, paragraphs 126 and 127).
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48
Accordingly, the answer to the first and second questions is that Article 56 TFEU, read together with Article 58(1) TFEU, as well as Article 2(2)(d) of Directive 2006/123 and Article 1(2) of Directive 98/34, to which Article 2(a) of Directive 2000/31 refers, must be interpreted as meaning that an intermediation service such as that at issue in the main proceedings, the purpose of which is to connect, by means of a smartphone application and for remuneration, non-professional drivers using their own vehicle with persons who wish to make urban journeys, must be regarded as being inherently linked to a transport service and, accordingly, must be classified as ‘a service in the field of transport’ within the meaning of Article 58(1) TFEU. Consequently, such a service must be excluded from the scope of Article 56 TFEU, Directive 2006/123 and Directive 2000/31.
| 0 |
862,992 |
22
It follows that Directive 2004/38 is not applicable to a situation such as that at issue in the main proceedings, as the Union citizen concerned has never made use of his right of freedom of movement and has always resided in the Member State of which he is a national (see judgment of 8 March 2011, Ruiz Zambrano, C‑34/09, EU:C:2011:124, paragraph 39). In so far as a Union citizen is not covered by the concept of ‘beneficiary’ for the purposes of Article 3(1) of Directive 2004/38, a member of his family is not covered by that concept either, given that the rights conferred by that directive on the family members of a beneficiary of the directive are not autonomous rights of those family members, but derived rights, acquired through their status as members of the beneficiary’s family (see judgments of 5 May 2011, McCarthy, C‑434/09, EU:C:2011:277, paragraph 42; of 15 November 2011, Dereci and Others, C‑256/11, EU:C:2011:734, paragraph 55; and of 8 May 2013, Ymeraga and Others, C‑87/12, EU:C:2013:291, paragraph 31).
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65. Although that court is at liberty to request the parties to the dispute before it to suggest wording suitable for the question to be referred, the fact remains that it is for it alone ultimately to decide both its form and content.
| 0 |
862,993 |
55. The Tribunale di Napoli itself finds, in its order for reference in Case C‑63/13, that the applicant in the main proceedings, unlike the applicants in the main proceedings in Cases C‑22/13, C‑61/13 and C‑62/13, can benefit from Article 5(4a) of Legislative Decree No 368/2001, which provides for the conversion of successive fixed-term contracts exceeding a duration of 36 months into an employment contract of indefinite duration and which is correctly referred to by that court as constituting a measure which is consistent with the requirements resulting from EU law in that it prevents the misuse of such contracts and results in definitive elimination of the consequences of the misuse (see, inter alia, judgment in Fiamingo and Others , C‑362/13, C‑363/13 and C‑407/13, EU:C:2014:2044, paragraphs 69 and 70 and the case-law cited).
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22 The possibility of allowing a prohibition of marketing on account of the misleading nature of a trade mark is not, in principle, precluded by the fact that the same trade mark is not considered to be misleading in other Member States. As the Advocate General has observed in paragraph 10 of his Opinion, it is possible that because of linguistic, cultural and social differences between the Member States a trade mark which is not liable to mislead a consumer in one Member State may be liable to do so in another.
| 0 |
862,994 |
36
National legislation which places certain of the nationals of the Member State concerned at a disadvantage simply because they have exercised their freedom to move and to reside in another Member State is a restriction on the freedoms conferred by Article 21(1) TFEU on every citizen of the Union (see, inter alia, judgments of 14 October 2008 in Grunkin and Paul, C‑353/06, EU:C:2008:559, paragraph 21; of 22 December 2010 in Sayn-Wittgenstein, C‑208/09, EU:C:2010:806, paragraph 53; and of 12 May 2011 in Runevič-Vardyn and Wardyn, C‑391/09, EU:C:2011:291, paragraph 68).
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10 Next, it must be emphasized that proof of residence means all the factual circumstances which constitute residence and that the former official may furnish for those purposes whatever supporting evidence he considers appropriate . Neither the wording nor the purpose of the aforesaid provision permits such evidence to be limited to the formal and quantitative factors which are relied upon by the Commission and which consist in the requirement of an uninterrupted stay of 185 days per year and in the production of an official residence permit .
| 0 |
862,995 |
32. Under that provision, ‘public order’ constitutes a reason which may limit the rights granted under the Agreement. If, for the most part, the contracting States remain free to determine, in accordance with their national needs which may vary from one State to another and from one era to another, the requirements of public policy and public order, their scope cannot be determined unilaterally by each Member State without any control by the Court (see, to this effect, Case C‑33/07 Jipa [2008] ECR I‑5157, paragraph 23 and the case-law cited). In the light of that finding, the concept of ‘public order’ should be contemplated and interpreted in the context of the Agreement and in conformity with the objectives pursued by that Agreement.
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107 As regards semen and embryos, it is sufficient to recall that when the contested decision was adopted the risk of vertical transmission had not been definitively excluded.
| 0 |
862,996 |
107
The effects of the guarantee scheme at issue in the main proceedings on trade between Member States must be assessed by reference to all of the shares of recognised cooperatives operating in the financial sector which it covers and not by reference to the protected capital of an individual private member of a cooperative. In any event, according to the Court’s case-law, the relatively small amount of aid or the relatively small size of the undertaking which receives it does not as such exclude the possibility that trade between Member States might be affected (judgments of 24 July 2003, Altmark Trans and Regierungspräsidium Magdeburg, C‑280/00, EU:C:2003:415, paragraph 81, and of 14 January 2015, Eventech, C‑518/13, EU:C:2015:9, paragraph 68).
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99. Il appartiendra également au Tribunal d’apprécier tant la matérialité du dommage invoqué que le lien de causalité de celui-ci avec la durée excessive de la procédure juridictionnelle litigieuse en procédant à un examen des éléments de preuve fournis à cet effet.
| 0 |
862,997 |
29 The fact that the compensation at issue in the main proceedings is a judicial award made on the basis of the applicable legislation cannot, of itself, invalidate that conclusion. As the Court has already stated in this connection, it is irrelevant that the right to compensation, rather than deriving from the contract of employment is, for instance, a statutory right (see, to that effect, Barber, cited above, paragraph 16).
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37 In order to provide a satisfactory answer for a national court which has referred a question to it, the Court of Justice may deem it necessary to consider provisions of Community law to which the national court has not referred in its question (Case C-315/88 Bagli Pennacchiotti [1990] ECR I-1323, paragraph 10).
| 0 |
862,998 |
53. However, that requirement of independence does not deprive economic operators of the right to adapt themselves intelligently to the existing or anticipated conduct of their competitors ( John Deere v Commission , paragraph 87; Commission v Anic Partecipazioni , paragraph 117; and Thyssen Stahl v Commission , paragraph 83).
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61. It is in the light of those principles that the Republic of Poland’s arguments must be assessed.
| 0 |
862,999 |
38. Pursuant to Article 17(1) of the Sixth Directive, which is entitled ‘Origin and scope of the right to deduct’, the right to deduct VAT arises at the time when the deductible tax becomes chargeable. Consequently, only the capacity in which a person is acting at that time can determine the existence of the right to deduct ( Lennartz , paragraph 8).
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40
The Member States are therefore free to set the objectives of their policy on betting and gambling and, where appropriate, to define in detail the level of protection sought. However, the restrictive measures that the Member States impose must satisfy the conditions laid down in the case-law of the Court as regards inter alia their justification by overriding reasons in the general interest and their proportionality (see, to that effect, judgment of 8 September 2009, Liga Portuguesa de Futebol Profissional and Bwin International, C‑42/07, EU:C:2009:519, paragraph 59 and the case-law cited).
| 0 |
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