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47. In that regard, it is apparent from the case‑law of the Court of Justice that an error of law committed by the General Court does not invalidate the judgment under appeal if its operative part is well founded on other legal grounds (see, to that effect, Case C‑367/95 P Commission v Sytraval and Brink’s France [1998] ECR I‑1719, paragraph 47, and Case C‑352/09 P ThyssenKrupp Nirosata v Commission [2011] ECR I‑2359, paragraph 136).
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39. As regards the second criterion, it must be ascertained whether the purpose of the penalty imposed on the farmer is punitive.
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863,001 |
56. Furthermore, the fact that a Member State does not grant to a non-resident certain tax benefits which it grants to a resident is not, as a rule, discriminatory, having regard to the objective differences between the situations of residents and of non-residents from the point of view both of the source of their income and of their personal ability to pay tax or their personal and family circumstances ( Schumacker , paragraph 34; Gschwind , paragraph 23; Case C-234/01 Gerritse [2003] ECR I‑5933, paragraph 44; and Wallentin , paragraph 16).
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27 Greece maintains that the complaints of which at least the gist is not set out in the application are inadmissible .
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863,002 |
25. In that connection, it must be recalled that, as regards the taxation of services on board ships, the Court has already acknowledged that the Sixth Directive does not prohibit Member States from extending the scope of their tax legislation beyond their territorial limits, so long as they do not encroach on the jurisdiction of other States (Case 283/84 Trans Tirreno Express [1986] ECR 231, and Case C‑30/89 Commission v France [1990] ECR I-691, paragraph 18). Such considerations also apply in relation to taxation of supplies of goods.
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25. En vue de répondre à la question posée, il importe, d’une part, de souligner que les règles générales pour l’interprétation de la NC prévoient que le classement des marchandises est déterminé selon les termes des positions et des notes de sections ou de chapitres, les libellés des titres de sections, de chapitres ou de sous-chapitres étant considérés comme n’ayant qu’une valeur indicative (voir arrêt Lukoyl Neftohim Burgas, C-330/13, EU:C:2014:1757, point 33).
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863,003 |
35. The term ‘organisation’ is in principle sufficiently broad to include private profit-making entities (see, to that effect, Case C-216/97 Gregg [1999] ECR I-4947, paragraph 17, and Hoffmann , cited above, paragraph 24).
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52. In that regard, it need only be noted that in order to comply with the judgment under appeal the Commission would be obliged to conduct a fresh examination of the 1994 complaint. It is possible that at the end of that examination the Commission would adopt a measure disadvantageous to IP, BC and PG, which could then run the risk of being exposed to an action for damages before the national courts.
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863,004 |
145. For the purposes of applying Article 85(1) of the Treaty, it is sufficient that the object of an agreement should be to restrict, prevent or distort competition irrespective of the actual effects of that agreement. Consequently, in the case of agreements reached at meetings of competing undertakings, that provision is infringed where those meetings have such an object and are thus intended to organise artificially the operation of the market. In such a case, the liability of a particular undertaking in respect of the infringement is properly established where it participated in those meetings with knowledge of their object, even if it did not proceed to implement any of the measures agreed at those meetings. The greater or lesser degree of regular participation by the undertaking in the meetings and of completeness of its implementation of the measures agreed is relevant not to the establishment of its liability but rather to the extent of that liability and thus to the severity of the penalty (see Joined Cases C‑238/99 P, C-244/99 P, C-245/99 P, C-247/99 P, C‑250/99 P to C‑252/99 P and C-254/99 P Limburgse Vinyl Maatschappij and Others v Commission [2002] ECR I-8375, paragraphs 508 to 510).
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54. As regards the possibility for a consumer protection association to rely on Article 47 of the Charter, it must be pointed out that the refusal to grant the association leave to intervene in proceedings involving a consumer does not affect its right to an effective judicial remedy to protect its rights as an association of that kind, including its rights to collective action as recognised by Article 7(2) of Directive 93/13.
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863,005 |
26. Furthermore, it is common ground that the benefits at issue in the main proceedings, which are intended to alleviate the financial burdens involved in the maintenance of children, fall within the concept of ‘family benefits’ within the meaning of Regulation No 883/2004 (see judgments in Offermanns , C‑85/99, EU:C:2001:166, paragraph 41, and Lachheb , C‑177/12, EU:C:203:689, paragraph 35).
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22. Similarly, the contracting authority is not under an obligation to provide an unsuccessful tenderer, upon written request from it, with a full copy of the evaluation report (see order of 20 September 2011 in Case C‑561/10 P Evropaïki Dynamiki v Commission , paragraph 25).
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863,006 |
60. As is apparent from the analysis of the first ground of appeal, in order to establish whether the author of the infringement decides independently upon its own conduct on the market, account must be taken of all the relevant factors relating to the economic, organisational and legal links which tie that author to its holding entity, which may vary from case to case and cannot therefore be set out in an exhaustive list (see, to that effect, Akzo Nobel and Others v Commission , paragraphs 73 and 74; Elf Aquitaine v Commission , paragraph 58; and Alliance One International and Standard Commercial Tobacco v Commission and Commission v Alliance One International and Others , paragraph 45).
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11 It must be borne in mind that, as the Court has consistently held ( see, inter alia, the judgment in Case 174/82 Sandoz BV [1983] ECR 2445 ), in so far as there are uncertainties in the present state of scientific research, it is for the Member States, in the absence of harmonization, to decide what degree of protection of the health and life of humans they intend to assure, having regard, however, for the requirements of the free movement of goods within the Community .
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863,007 |
34 Moreover, the information contained in the judgment making the reference was supplemented by that contained in the file forwarded by the national court and the written observations submitted to the Court. All that information, set out in the Report for the Hearing, was brought to the notice of the Governments of the Member States and other interested parties for the purposes of the hearing, in the course of which they were able, where appropriate, to supplement their observations (see also, to that effect, Albany, cited above, paragraph 43, and Brentjens', also cited above, paragraph 42).
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64. Une telle situation est manifestement inconciliable avec l’obligation dudit État membre de parvenir à une exécution immédiate et effective de ladite décision (voir, par analogie, arrêt Commission/Italie, EU:C:2013:832, point 35 et jurisprudence citée).
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863,008 |
33. Furthermore, in the event of a breach by a supplier of the condition for application of the block exemption set out in Article 3(4) of Regulation No 1400/2002, the national court must be in a position to draw all the necessary inferences, in accordance with national law, concerning both the validity of the agreement at issue with regard to Article 81 EC and compensation for any harm suffered by the distributor where there is a causal relationship between that harm and an agreement or practice prohibited under Article 81 EC (see, to that effect, Case C‑453/99 Courage and Crehan [2001] ECR I-6297, paragraph 26, and Joined Cases C-295/04 to C-298/04 Manfredi and Others [2006] ECR I-0000, paragraphs 60, 61 and 90).
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18. Il est vrai que, selon une jurisprudence constante de la Cour, il incombe à la Commission d’établir l’existence du manquement allégué. C’est en effet cette dernière qui doit apporter à la Cour tous les éléments nécessaires à la vérification, par celle-ci, de l’existence du manquement sans pouvoir se fonder sur une présomption quelconque. Toutefois, la question de savoir si la Commission a établi l’existence du manquement relève non pas de l’examen de la recevabilité de son recours, mais du fond (voir arrêt Commission/République tchèque, C‑109/11, EU:C:2013:269, point 32).
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863,009 |
56. In accordance with the Court’s consistent case-law, even if the fault or error committed by a contracting partner of the exporter could constitute a circumstance beyond the exporter’s control, the fact remains that this is an ordinary commercial risk and cannot be considered to be unforeseeable in the context of commercial transactions. The exporter is fully at liberty to select his trading partners and it is up to him to take the appropriate precautions, either by including the necessary clauses in the contracts he concludes with them or by effecting appropriate insurance (see, to that effect, judgments in AOB Reuter , C‑143/07, EU:C:2008:249, paragraph 36 and the case-law cited, and Eurofit , C‑99/12, EU:C:2013:487, paragraph 43).
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13 The answer to the first question must therefore be that national legislation which defines waste as excluding substances and objects which are capable of economic reutilization is not compatible with Council Directives 75/442 and 78/319 .
The second question ( requirement of authorization for the transport of waste )
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863,010 |
28
Accordingly, clause 5(1) of the framework agreement requires, with a view to preventing abuse of successive fixed-term employment contracts or relationships, the effective and binding adoption by Member States of at least one of the measures listed in that provision, where their domestic law does not already include equivalent legal measures. The measures listed in clause 5(1)(a) to (c), of which there are three, relate, respectively, to objective reasons justifying the renewal of such contracts or relationships, the maximum total duration of successive fixed-term employment contracts or relationships, and the number of renewals of such contracts or relationships (see, inter alia, judgments of 23 April 2009, Angelidaki and Others, C‑378/07 to C‑380/07, EU:C:2009:250, paragraph 74; 26 January 2012, Kücük, C‑586/10, EU:C:2012:39, paragraph 26; of 13 March 2014, Márquez Samohano, C‑190/13, EU:C:2014:146, paragraph 42, of 3 July 2014, Fiamingo and Others, C‑362/13, C‑363/13 and C‑407/13, EU:C:2014:2044, paragraph 56, and of 26 November 2014, Mascolo and Others, C‑22/13, C‑61/13, C‑63/13 and C‑418/13, EU:C:2014:2401, paragraph 74).
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62. That interpretation is borne out by paragraphs 43 and 44 of Monsanto , where the Court held that the transitional regime introduced by Article 8(2) of Directive 91/414 corresponds to the solution adopted in Article 16(1) of Directive 98/8.
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863,011 |
61. Similarly, it is not relevant that the tax measure at issue in the main proceedings was adopted by the Member State of origin of the person concerned (see, to that effect, Case 115/78 Knoors [1979] ECR 399, paragraph 24; Case C-61/89 Bouchoucha [1990] ECR I-3551, paragraph 13; Case C-19/92 Kraus [1993] ECR I-1663, paragraph 15; Case C-419/92 Scholz [1994] ECR I-505, paragraphs 8 and 9; and Case C-107/94 Asscher [1996] ECR I-3089, paragraph 32).
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28. Il convient de préciser à cet égard, en premier lieu, que, lorsqu’un acte réglementaire comporte des mesures d’exécution, le contrôle juridictionnel du respect de l’ordre juridique de l’Union est assuré indépendamment de la question de savoir si lesdites mesures émanent de l’Union ou des États membres. Les personnes physiques ou morales ne pouvant pas, en raison des conditions de recevabilité prévues à l’article 263, quatrième alinéa, TFUE, attaquer directement devant le juge de l’Union un acte réglementaire de l’Union sont protégées contre l’application à leur égard d’un tel acte par la possibilité d’attaquer les mesures d’exécution que cet acte comporte.
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863,012 |
56 Moreover, the Court implicitly acknowledged that the E 101 certificate may produce retroactive effects when it held that the option which Article 17 of Regulation No 1408/71 confers on Member States to agree, in the interest of a worker, to apply a legislation different from that designated by Articles 13 to 16 also applies in respect of periods that have already expired (Case 101/83 Raad van Arbeid v Brusse [1984] ECR 2223, paragraphs 20 and 21; Case C-454/93 Rijksdienst voor Arbeidsvoorziening v Van Gestel [1995] ECR I-1707, paragraph 29). Articles 11 and 11a of Regulation No 574/72 also provide that, in such a situation, an E 101 certificate is to be issued.
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28 In contrast, the rule at issue in Steenhorst-Neerings did not affect the right of individuals to rely on Directive 79/7 in proceedings before the national courts against a defaulting Member State but merely limited to one year the retroactive effect of claims for benefits for incapacity for work.
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863,013 |
38. Similarly, the Court has held that, where the transaction in question goes beyond what the companies concerned would have agreed on an arm’s length basis, the corrective tax measure must, in order not to be considered disproportionate, be confined to the part which exceeds that which would have been agreed on that basis (see, to that effect, Case C‑524/04 Test Claimants in the Thin Cap Group Litigation , paragraph 83, and SIAT , paragraph 52).
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37. As stated in the 12th recital in the preamble to Directive 97/13, those charges must be based on objective, non-discriminatory and transparent criteria. Moreover, they must not conflict with the objective of the complete liberalisation of the market, which implies opening it completely to competition.
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863,014 |
48
Moreover, it is apparent from the Court’s case-law that an economic activity must be classified as ‘incidental’, within the meaning of Article 19(2) of the Sixth Directive, if it does not constitute the direct, permanent and necessary extension of the business and if it does not entail a significant use of goods and services subject to VAT (see, to that effect, judgments of 11 July 1996, Régie dauphinoise, C‑306/94, EU:C:1996:290, paragraph 22; of 29 April 2004, EDM , C‑77/01, EU:C:2004:243, paragraph 76; and of 29 October 2009, NCC Construction Danmark, C‑174/08, EU:C:2009:669, paragraph 31).
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20. It follows that, as rightly pointed out by the Advocate General in points 40 to 43 of his Opinion, the expression ‘the profession in question’, employed in Article 3(a) of the Directive, must be construed as covering professions which, in the Member State of origin and the host Member State, are identical or analogous or, in some cases, simply equivalent in terms of the activities they cover. This interpretation is corroborated by the second indent of Article 4(1)(b) of the Directive. In the cases to which that provision refers, the competent national authorities are required to take account of each of the activities covered by the profession in question in both Member States concerned, in order to determine whether it is ‘the profession in question’ and, if so, whether one of the compensatory measures provided for by that provision should be applied. That means that, although the Directive treats a regulated profession as a whole, it nevertheless recognises that there are, in reality, separate professional activities and corresponding education and training. It follows that a case-by-case approach, tailored to each of the professional activities covered by a regulated profession, is not contrary to or beyond the scope of the general scheme of the Directive.
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863,015 |
55. In that regard, it is apparent from Articles 2 and 10 of the 2003 Act of Accession that the Act is based on the principle that the provisions of European Union law apply ab initio and in toto to new Member States, derogations being allowed only in so far as they are expressly provided for by transitional provisions (see, by analogy, Case 258/81 Metallurgiki Halyps v Commission [1982] ECR 4261, paragraph 8; Case C‑233/97 KappAhl [1998] ECR I‑8069, paragraph 15; and Case C‑420/07 Apostolides [2009] ECR I‑3571, paragraph 33).
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96. In accordance with the Cour de cassation’s own findings, the situation covered in the questions referred is that of the display of advertising links following the entry by internet users of a search term corresponding to the trade mark selected as a keyword. It is also common ground, in these cases, that those advertising links are displayed beside or above the list of the natural results of the search. Finally, it is not in dispute that the order in which the natural results are set out results from the relevance of the respective sites to the search term entered by the internet user and that the search engine operator does not claim any remuneration for displaying those results.
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863,016 |
46. Lastly, in any event, the case-law shows that the importance of the objective of consumer protection, which therefore includes the protection of air passengers, may justify even substantial negative economic consequences for certain economic operators ( Nelson and Others , paragraph 81, and case-law cited).
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22 L' ARTICLE 86 INTERDIT DES PRATIQUES ABUSIVES RESULTANT DE L' EXPLOITATION, PAR UNE OU PLUSIEURS ENTREPRISES, D' UNE POSITION DOMINANTE SUR LE MARCHE COMMUN OU DANS UNE PARTIE SUBSTANTIELLE DE CELUI-CI . CETTE INTERDICTION NE S' APPLIQUE CEPENDANT QUE DANS LA MESURE OU LE COMMERCE ENTRE ETATS MEMBRES EST SUSCEPTIBLE D' ETRE AFFECTE PAR CES PRATIQUES .
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863,017 |
31. Thus, it follows from settled case-law that the unconditional nature of an obligation to grant an exemption cannot be affected at all by the degree of latitude afforded to Member States by introductory wording such as that contained in Article 14(1) of Directive 2003/96, according to which exemptions are granted by those States ‘under conditions which they shall lay down for the purpose of ensuring the correct and straightforward application of such exemptions and of preventing any evasion, avoidance or abuse’. A Member State may not rely, as against a taxpayer who is able to show that his tax position actually falls within one of the categories of exemption laid down in a directive, on its failure to adopt the very provisions which are intended to facilitate the application of that exemption (see, by analogy, Becker , paragraph 33; Braathens , paragraph 31; Case C-141/00 Kügler [2002] ECR I-6833, paragraph 52; Case C-45/01 Dornier [2003] ECR I-12911, paragraph 79; and Joined Cases C-453/02 and C-462/02 Linneweber and Akritidis [2005] ECR I-1131, paragraph 34).
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53. So far as concerns the plea of inadmissibility put forward by the Parliament relating to the third part of the second ground of appeal in its entirety, it is apparent from the second subparagraph of Article 256(1) TFEU, the first paragraph of Article 58 of the Statute of the Court of Justice and Articles 168(1)(d) and 169(2) of the Rules of Procedure that an appeal must identify precisely the contested points in the grounds of the judgment which the appellant seeks to have set aside and indicate precisely the legal arguments specifically advanced in support of the appeal, failing which the appeal or ground of appeal concerned is inadmissible (see, to this effect, judgments in Schindler Holding and Others v Commission , C‑501/11 P, EU:C:2013:522, paragraph 43, and Ezz and Others v Council , C‑220/14 P, EU:C:2015:147, paragraph 111 and the case-law cited).
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863,018 |
35. It should be emphasised that an action must be considered having regard only to the pleadings contained in the original applicat ion (Case C-256/98 Commission v France [2000] ECR I-2487, paragraph 31, and Case C-508/03 Commission v United Kingdom [2006] ECR I‑3969, paragraph 61).
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22 It follows, in the second place, that, since there is no precise and exhaustive definition of the "competent authorities" provided in Regulation No 1697/79, or in Regulation No 1573/80, which was adopted in implementation of the first-mentioned regulation and was in force at the material time, any authority which, acting within the scope of its powers, furnishes information relevant to the recovery of customs duties and which may thus cause the person liable to entertain legitimate expectations, must be regarded as a "competent authority" within the meaning of Article 5(2) of Regulation No 1697/79. This applies in particular to the customs authorities of the exporting Member State which deal with the customs declaration.
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863,019 |
34. The Court has repeatedly held, first, that the employment rights and, accordingly, the rights of residence which are conferred on Turkish workers by the provisions set out in the three indents of Article 6(1) of Decision No 1/80 are progressively extended in proportion to the duration of lawful paid employment and are intended to consolidate progressively the position of the persons concerned in the host Member State. Secondly, the Court has also consistently held that the national authorities have no option to attach conditions to or restrict the application of such rights, as they would otherwise undermine the effect of that decision (see Case C-36/96 Günaydin [1997] ECR I-5143, paragraphs 37 to 40 and paragraph 50; Case C-1/97 Birden [1998] ECR I-7747, paragraph 19; Case C-188/00 Kurz [2002] ECR I-10691, paragraph 26; and Joined Cases C-317/01 and C-369/01 Abatay and Others [2003] ECR I-12301, paragraph 78).
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24 As to the complaint that the Court of First Instance failed to consider the overall impression conveyed by a composite sign (see, as regards Article 7(1)(c) of Regulation No 40/94, Case C-383/99 P Procter & Gamble v OHIM [2001] ECR I-6251, paragraph 40), that complaint is unfounded. As stated in paragraph 23 above, the Court of First Instance directed a significant part of its reasoning to considering, in relation to a sign composed of words, the sign's distinctiveness as a whole.
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863,020 |
35 As regards the place where the services must be supplied, the Court has already held, in Case 353/85 Commission v United Kingdom [1988] ECR 817, at paragraphs 32 and 33, that, in contrast to Article 13(A)(1)(b) of the Sixth Directive which concerns services encompassing a whole range of medical care normally provided on a non-profit-making basis in establishments pursuing social purposes such as the protection of human health, Article 13(A)(1)(c) applies to services provided outside hospitals and similar establishments and within the framework of a confidential relationship between the patient and the person providing the care, a relationship which is normally established in the consulting room of that person.
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123. First, the review carried out by the Court of First Instance under Article 63 of Regulation No 40/94 is a review of the legality of the decisions of the Boards of Appeal of OHIM. The Court of First Instance may annul or alter a decision against which an action has been brought only if, at the time the decision was adopted, it was vitiated by one of the grounds for annulment or alteration set out in Article 63(2) of that regulation (see, to that effect, Case C-29/05 P OHIM v Kaul [2007] ECR I-2213, paragraph 53).
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863,021 |
27. In this connection, it is important to note, first of all, that the syntax of the whole phrase ‘public postal services’ clearly shows that the words in fact refer to the actual organisations which engage in the supply of the services to be exempted. In order to be covered by the wording of the provision, the services must therefore be performed by a body which may be described as ‘the public postal service’ in the organic sense of that expression (see Case 107/84 Commission v Germany [1985] ECR 2655, paragraph 11).
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89. The condition concerning the necessity of the treatment, laid down by the legislation at issue in the main proceedings, can be justified under Article 59 of the Treaty, provided that the condition is construed to the effect that authorisation to receive treatment in another Member State may be refused on that ground only if treatment which is the same or equally effective for the patient can be obtained without undue delay from an establishment with which the insured person's sickness insurance fund has an agreement (Smits and Peerbooms , paragraph 103).
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863,022 |
23 It should also be noted that, in the context of the organisation of the powers of the Community, the choice of the legal basis for a measure must be based on objective factors which are amenable to judicial review. Those factors include in particular the aim and content of the measure (see Case C-300/89 Commission v Council [1991] ECR I-2867, paragraph 10, the Edicom judgment, cited above, paragraph 14, and Portugal v Council, cited above, paragraph 22).
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39. In those circumstances, it must be held that such procedural rules are liable to undermine the effectiveness of the consumer protection intended by the European Union legislature in so far as they do not allow the national court to recognise of its motion the right of the consumer to obtain an appropriate reduction in the price of the goods, even though that consumer is not entitled to refine his initial application or to bring a fresh action to that end.
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863,023 |
26 As far as the provisions concerning freedom of establishment are concerned, it must be pointed out that, even though, according to their wording, those provisions are mainly aimed at ensuring that foreign nationals and companies are treated in the host Member State in the same way as nationals of that State, they also prohibit the Member State of origin from hindering the establishment in another Member State of one of its nationals or of a company incorporated under its legislation which comes within the definition contained in Article 58 of the Treaty (Case 81/87 Daily Mail and General Trust [1988] ECR 5483, paragraph 16, and Case C-264/96 ICI [1998] ECR I-4695, paragraph 21).
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31. Likewise, the fact that both the identity of the experts concerned and the comments submitted on the draft guidance document were made public on the EFSA website does not mean that the information at issue could no longer be so characterised (see, to that effect, the judgment in Satakunnan Markkinapörssi and Satamedia , C‑73/07, EU:C:2008:727, paragraph 49).
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863,024 |
44. That element, however, is not such as to establish, automatically and on its own, that the contested terms are unfair. It is for the referring court to decide on the application of the general criteria set out in Articles 3 and 4 of Directive 93/13 to a specific term, which must be considered in relation to all the circumstances of the particular case (see, to that effect, Case C‑237/02 Freiburger Kommunalbauten [2004] ECR I‑3403, paragraphs 19 to 22; Pannon GSM , paragraphs 37 to 43; VB Pénzügyi Lízing , paragraphs 42 and 43; and order in Pohotovosť , paragraphs 56 to 60).
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108. Il résulte de l’ensemble des considérations qui précèdent qu’aucun des moyens invoqués par la requérante au soutien de son pourvoi ne saurait être accueilli et, partant, celui-ci doit être rejeté dans son intégralité.
Sur les dépens
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863,025 |
34. As regards, more specifically, the concept of unlawful removal from customs supervision, referred to in Article 203(1) of the Customs Code, it should be borne in mind that, in accordance with the Court’s case-law, that concept must be interpreted as covering any act or omission the result of which is to prevent, if only for a short time, the competent customs authority from gaining access to goods under customs supervision and from carrying out the monitoring required by Article 37(1) of the Customs Code (Case C‑66/99 D. Wandel EU:C:2001:69, paragraph 47; Case C‑371/99 Liberexim EU:C:2002:433, paragraph 55; and Hamann International EU:C:2004:90, paragraph 31).
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47 However, if Articles 37(1), 50, 51(1) and 203(1) of the Customs Code are read together, it is apparent that the scope of Article 203(1) extends well beyond the acts referred to in Article 865 of the implementing regulation and that removal must be understood as encompassing any act or omission the result of which is to prevent, if only for a short time, the competent customs authority from gaining access to goods under customs supervision and from monitoring them as provided for in Article 37(1) of the Customs Code.
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863,026 |
101
National courts are, in particular, competent to adopt interim measures in order to prevent the distortion of competition stemming from the grant of an aid in contravention of the standstill obligation provided for in Article 108(3) TFEU (see judgments of 21 November 1991, Fédération nationale du commerce extérieur des produits alimentaires et Syndicat national des négociants et transformateurs de saumon, C‑354/90, EU:C:1991:440, paragraph 11, of 11 July 1996, SFEI and Others, C‑39/94, EU:C:1996:285, paragraphs 39, 40 and 53, and of 21 November 2013, Deutsche Lufthansa, C‑284/12, EU:C:2013:755, paragraph 34). Thus, in accordance with paragraph 58 of the Commission’s Notice on the enforcement of State aid law by national courts (OJ 2009 C 85, p. 1), where there is a risk that the payment of unlawful aid will be made during the course of national court proceedings, the court may find it necessary to issue an interim order preventing the illegal disbursement until the substance of the matter is resolved.
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40 National courts must offer to individuals the certain prospect that all the appropriate conclusions will be drawn from an infringement of the last sentence of Article 93(3) of the Treaty, in accordance with their national law, as regards the validity of measures giving effect to the aid, the recovery of financial support granted in disregard of that provision and possible interim measures (Case C-354/90 FNCE, cited above, paragraph 12).
| 1 |
863,027 |
10 It should be recalled in this regard that in the Barber judgment (paragraph 32) the Court held that Article 119 prohibits any discrimination with regard to pay as between men and women, whatever the system which gives rise to such inequality, and, in particular, the imposition of an age condition which differs according to sex in respect of pensions paid under a contracted-out occupational scheme, even if the difference between the pensionable ages for men and women is based on the one provided for by the national statutory scheme.
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58
Therefore, given that, in accordance with Regulation No 561/2006, it is for the Member States to lay down penalties for infringement of that regulation, those States having a discretion as regards the nature of the applicable penalties (see, to that effect, judgment of 9 June 2016, Eurospeed, C‑287/14, EU:C:2016:420, paragraph 34).
| 0 |
863,028 |
69 In that connection, it should be noted that, according to settled case-law, the need to provide an interpretation of Community law which will be of use to the national court makes it necessary that the national court define the factual and legal context of the questions it is asking or, at the very least, explain the factual circumstances on which those questions are based (see in particular the judgment in Joined Cases C-320/90, C-321/90 and C-392/90 Telemarsicabruzzo and Others [1993] ECR I-393, paragraph 6, and the order in Case C-157/92 Banchero [1993] ECR I-1085, paragraph 4).
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39. With regard, in third place, to the extent to which it is possible for a set of rules, such as those laid down in the legislation at issue in the main proceedings, to guarantee that the objective of protection of public health is attained, by introducing a measure resulting in a prohibition on advertising medical and surgical treatments on national television networks while at the same time making it possible to broadcast such advertisements on local television networks, such rules exhibit an inconsistency which the Italian Government has not attempted to justify and cannot therefore properly attain the public health objective which they seek to pursue.
| 0 |
863,029 |
22 As to the first condition, the Court held, at paragraph 42 of the same judgment, that the result prescribed by Article 7 of the Directive entails the grant to package travellers of rights guaranteeing the refund of money that they have paid over and their repatriation in the event of the organiser's insolvency. It also held, at paragraph 44, that the persons having rights under Article 7 are sufficiently identified as consumers, as defined by Article 2 of the Directive, and that the same holds true of the content of those rights which consists in a guarantee that money paid over by purchasers of package travel will be refunded and that they will be repatriated in the event of the insolvency of the organiser. In those circumstances, the Court held, the purpose of Article 7 of the Directive must be to grant individuals rights whose content is determinable with sufficient precision.
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63. In that regard, the system of references for a preliminary ruling is based on a dialogue between one court and another, the initiation of which depends entirely on the national court’s assessment as to whether a reference is appropriate and necessary ( Cartesio , paragraph 91).
| 0 |
863,030 |
32. It is true that the Court has also held that that expression may, under certain conditions, include goods and services of another person on whose behalf the third party acts. Thus, the Court considered that a situation in which the service provider uses a sign corresponding to the trade mark of another person in order to promote goods which one of its customers is marketing with the assistance of that service is covered by that same expression when that use is carried out in such a way that it establishes a link between that sign and that service (see, to that effect, Google France and Google , paragraph 60; Case C-324/09 L’Oréal and Others [2011] ECR I-0000, paragraphs 91 and 92; and UDV North America , paragraphs 43 to 51).
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2. The questions were raised in the course of an appeal on a point of law before the Bundesgerichtshof by Mr Hoffman, a concert promoter, following his conviction for, among other things, not having paid value added tax (hereinafter "VAT" ) on the fees paid to three soloist singers for concert engagements in Germany.
Community law
| 0 |
863,031 |
29 It is true that, as the Court has consistently held (Case 196/85 Commission v France [1987] ECR 1597, paragraph 6), at its present stage of development Community law does not restrict the freedom of each Member State to lay down tax arrangements which differentiate between certain products, even products which are similar within the meaning of the first paragraph of Article 95 of the Treaty, on the basis of objective criteria, such as the nature of the raw materials used or the production processes employed. Such differentiation is compatible with Community law, however, only if it pursues objectives of economic policy which are themselves compatible with the requirements of the Treaty and its secondary legislation, and if the detailed rules are such as to avoid any form of discrimination, direct or indirect, in regard to imports from other Member States or any form of protection of competing domestic products.
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Il convient de rappeler que l’obligation de motivation prévue à l’article 296 TFUE constitue une formalité substantielle qui
doit être distinguée de la question du bien-fondé de la motivation, celui-ci relevant de la légalité au fond de l’acte litigieux
(voir arrêt Ipatau/Conseil, C‑535/14 P, EU:C:2015:407, point 37 et jurisprudence citée). En effet, la motivation d’une décision
consiste à exprimer formellement les motifs sur lesquels repose cette décision. Si ces motifs sont entachés d’erreurs, celles-ci
entachent la légalité au fond de la décision, mais non la motivation de celle-ci, qui peut être suffisante tout en exprimant
des motifs erronés (voir arrêt Bertelsmann et Sony Corporation of America/Impala, C‑413/06 P, EU:C:2008:392, point 181). Il
s’ensuit que les griefs et les arguments tendant à mettre en cause le bien-fondé d’un acte sont dénués de pertinence dans
le cadre d’un moyen visant la violation de l’article 296 TFUE.
| 0 |
863,032 |
63. Furthermore, although only the provisions of Community law specific to medicinal products apply to a product which satisfies the conditions for classification a medicinal product, even if it comes within the scope of other, less stringent Community rules (see, to that effect, Delattre , paragraph 22, Monteil and Samanni , paragraph 17, Ter Voort , paragraph 19, and HLH Warenvertrieb and Orthica , paragraph 43 ), it must be stated, as is shown by a reading of Article 1(2) of Directive 2001/83 in conjunction with Article 2 of Directive 2002/46, that the physiological effect is not specific to medicinal products but is also among the criteria used for the definition of food supplements.
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45. In the light of the foregoing, the answer to the first question must be that the provisions of Directive 2004/18, in particular those in Article 1(2)(a) and (8), first and second subparagraphs, which refer to the concept of ‘economic operator’, must be interpreted as permitting entities which are primarily non-profit-making and do not have the organisational structure of an undertaking or a regular presence on the market – such as universities and research institutes and consortia made up of universities and public authorities – to take part in a public tendering procedure for the award of a service contract.
Question 2
| 0 |
863,033 |
49. Accordingly, given, first, that the requirement to interpret secondary legislation in compliance with primary law follows from the general principle of interpretation that a provision must be interpreted, as far as possible, in such a way as not to affect its validity (see, to that effect, judgments in Sturgeon and Others , C‑402/07 and C‑432/07, EU:C:2009:716, paragraphs 47 and 48, and review of Commission v Strack , C‑579/12 RX-II, EU:C:2013:570, paragraph 40), and, second, that the legality of Article 8(3) of Decision 2005/387 must be assessed, for the reasons set out in paragraph 45 above, in particular in the light of Article 39(1) EU, the former provision must be interpreted in a manner consistent with the latter.
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40
While the second examination mentioned in that recital refers only to the review of the situation prevailing in the Member State to which the applicant is to be transferred and is designed to check that it is not impossible to proceed with the transfer of the applicant for the reasons set out in Article 3(2) of the regulation, the first examination mentioned in that recital is designed to ensure, more generally, review of the proper application of the regulation.
| 0 |
863,034 |
60. The fact therefore that a product is classified as a foodstuff in another Member State cannot prevent its being classified as a medicinal product in the Member State of importation if it displays the characteristics of such a product (see, inter alia, Delattre , paragraph 27; LTM , paragraph 24; and Laboratoires Sarget , paragraph 23).
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38. En l’espèce, ce régime soumet à une autorisation préalable l’acquisition de parts s’élevant à plus de 10 % du capital social des entreprises exerçant certaines activités réglementées dans le secteur de l’énergie ou toute autre acquisition conférant une influence significative sur ces entreprises et les acquisitions directes des actifs nécessaires à l’exercice desdites activités. Selon les dispositions du paragraphe 3, de la quatorzième fonction modifiée, ces acquisitions ne sont valides qu’après l’obtention de l’autorisation de la CNE.
| 0 |
863,035 |
24. According to settled case-law, in order to be characterised as exempt transactions for the purposes of points 3 and 5 of Article 13B(d) of the Sixth Directive, the services provided must, viewed broadly, form a distinct whole, fulfilling in effect the specific, essential functions of a service described in those points. As regards transactions concerning transfers, within the meaning of Article 13B(d)(3) of that directive, the services provided must have the effect of transferring funds and entail changes of a legal and financial character. A service exempt under the directive must be distinguished from a mere physical or technical supply, such as making a data-handling system available to a bank. To that end, the national court must examine in particular the extent of the responsibility of the supplier of services vis-à-vis the banks, in particular the question whether that responsibility is restricted to technical aspects or whether it extends to the specific, essential aspects of the transactions (see, to that effect, SDC , paragraph 66, and Case C‑235/00 CSC Financial Services [2001] ECR I-10237, paragraphs 25 and 26).
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À cet égard, l’argument tiré de la supposée erreur d’interprétation de la résolution 1929 ne saurait prospérer. En effet,
IOEC ne conteste pas que le considérant 22 de la décision 2010/413 et le considérant 8 de la décision 2012/35 soulignent,
à juste titre, que la résolution 1929 vise le lien potentiel entre les recettes tirées du secteur énergétique et le financement
des activités nucléaires en Iran. Elle se limite en réalité à invoquer l’absence de caractère contraignant de cette résolution,
ce qui est inopérant dans la mesure où ni les actes litigieux ni l’arrêt attaqué n’ont considéré que ladite résolution avait
un caractère obligatoire.
| 0 |
863,036 |
18 This diversity between national systems derives mainly from the lack of Community rules on the refunding of national charges levied though not due. In such circumstances, in accordance with settled case-law of the Court of Justice, it is for the national legal system of each Member State to designate the courts and tribunals having jurisdiction and to lay down the detailed procedural rules governing actions for safeguarding rights which individuals derive from Community law, provided that such rules are not less favourable than those governing similar domestic actions (principle of equivalence) and that they do not render virtually impossible or excessively difficult the exercise of rights conferred by Community law (principle of effectiveness) (Rewe, paragraph 5, Comet, paragraphs 13 and 16, both cited above, and, more recently, Case C-312/93 Peterbroeck v Belgian State [1995] ECR I-4599, paragraph 12).
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16 THE POSITION WOULD BE DIFFERENT ONLY IF THOSE RULES AND TIME-LIMITS MADE IT IMPOSSIBLE IN PRACTICE TO EXERCISE RIGHTS WHICH THE NATIONAL COURTS HAVE A DUTY TO PROTECT .
| 1 |
863,037 |
97
In so far as, by its sixth ground of appeal, the appellant seeks, in the second place and in the alternative, a reduction of the fine imposed on it, it should be noted that the sanction for a breach, by a court of the European Union, of its obligation under the second paragraph of Article 47 of the Charter of Fundamental Rights of the European Union to adjudicate on the cases before it within a reasonable time must be an action for damages brought before the General Court, since such an action constitutes an effective remedy. Accordingly, a claim for compensation for the damage caused by the failure on the part of the General Court to adjudicate within a reasonable time may not be made directly to the Court of Justice in the context of an appeal, but must be brought before the General Court itself (judgments of 10 July 2014, Telefónica and Telefónica de España v Commission, C‑295/12 P, EU:C:2014:2062, paragraph 66; of 9 October 2014, ICF v Commission, C‑467/13 P, not published, EU:C:2014:2274, paragraph 57; and of 21 January 2016, Galp Energía España and Others v Commission, C‑603/13 P, EU:C:2016:38, paragraph 55).
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158. Next, as regards the punishment of misuse, it must be observed that where, as in the present case, Community law does not lay down any specific sanctions should instances of abuse nevertheless be established, it is incumbent on the national authorities to adopt appropriate measures to deal with such a situation. Those measures must be not only proportionate, but also sufficiently effective and a sufficient deterrent to ensure that the measures taken pursuant to the Framework Agreement are fully effective ( Adeneler and Others , paragraph 94; Marrosu and Sardino , paragraph 51; Vassallo , paragraph 36; and order in Vassilakis and Others , paragraph 125).
| 0 |
863,038 |
27. It must be pointed out, first of all, that the expression ‘customs value’ corresponds to the customs value of the imported goods, as defined by the customs rules (see, by analogy, Case C‑93/96 ICT [1997] ECR I‑2881, paragraph 14). Bearing in mind the time at which the facts in the main proceedings took place, reference must be made to Article 29(1) of the Community Customs Code, which defines that expression as ‘the transaction value, that is, the price actually paid or payable for the goods when sold for export to the customs territory of the Community’, adjusted, where necessary, in accordance with the relevant provisions of the Community Customs Code.
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56. As regards, last, the enquiry raised by the referring court in its third question, it must be stated that, according to settled case‑law of the Court, whenever the provisions of a directive appear, so far as their subject-matter is concerned, to be unconditional and sufficiently precise, they may be relied on before the national courts by individuals against the State where the State has failed to transpose the directive into national law within the time-limit or has transposed it incorrectly (see Case C‑549/11 Orfey Balgaria [2012] ECR, paragraph 51 and case‑law cited). It is clear that the provisions examined above, in particular Articles 1, 3 and 4 of the Eighth Directive and Articles 171 and 195 of the VAT Directive, satisfy those conditions.
| 0 |
863,039 |
54. It must be stated at the outset that, according to settled case-law, it is clear from the Treaty context in which Article 211 EC must be placed and also from practical requirements that the concept of implementation must be given a wide interpretation. Since only the Commission is in a position to keep track of agricultural market trends and to act quickly when necessary, the Council may confer on it wide powers in that sphere. Consequently, the limits of those powers must be determined by reference amongst other things to the essential general aims of the market organisation (see Case C-478/93 Netherlands v Commission [1995] ECR I-3081, paragraph 30, and the case-law cited).
Thus, the Court has held that, in matters relating to agriculture, the Commission is authorised to adopt all the implementing 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 (see, in particular, Case 121/83 Zuckerfabrik Franken [1984] ECR 2039, paragraph 13; Netherlands v Commission , cited above, paragraph 31, and Case C-356/97 Molkereigenossenschaft Wiedergeltingen [2000] ECR I-5461, paragraph 24).
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47. Undertakings may use their free emission allowances for their electricity production activities or they may sell them on the emission allowances market, depending on the value of those allowances on the market and the profits that they could accordingly yield.
| 0 |
863,040 |
36. In addition, if the Treaties contain a more specific provision that is capable of constituting the legal basis for the measure in question, the measure must be founded on that provision (see judgments in Commission v Council , C‑338/01, EU:C:2004:253, paragraph 60, and in Commission v Council , Case C‑533/03, EU:C:2006:64, paragraph 45).
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89. L’analyse de ces définitions met en évidence l’étendue du champ d’application couvert par la notion d’activités économiques ainsi que le caractère objectif de cette notion, en ce sens que l’activité est considérée en elle-même, indépendamment de ses buts ou de ses résultats (voir, notamment, arrêts Commission/Pays-Bas, précité, point 8; du 12 septembre 2000, Commission/Grèce, précité, point 26, ainsi que du 21 février 2006, University of Huddersfield, C‑223/03, Rec. p. I‑1751, point 47 et jurisprudence citée). Une activité est ainsi, en général, qualifiée d’économique lorsqu’elle présente un caractère permanent et est effectuée contre une rémunération perçue par l’auteur de l’opération (arrêt du 13 décembre 2007, Götz, C‑408/06, Rec. p. I‑11295, point 18).
| 0 |
863,041 |
51. Although it is true that the scope ratione personae of Article 7(2) of Regulation No 1612/68 and that of Article 12 of that regulation are different, the Court has nevertheless held that both those provisions lay down, in the same way, a general rule which, in matters of education, requires every Member State to ensure equal treatment between, on the one hand, its own nationals and, on the other, the children of workers established within its territory who are nationals of another Member State ( di Leo , paragraph 15).
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16 Trade mark rights, the Court has held, constitute an essential element in the system of undistorted competition which the Treaty is intended to establish. In such a system, undertakings must be able to attract and retain customers by the quality of their products or services, which is possible only thanks to the existence of distinctive signs allowing them to be identified. For the trade mark to be able to fulfil that function, it must constitute a guarantee that all products which bear it have been manufactured under the control of a single undertaking to which responsibility for their quality may be attributed (see Case C-10/89 CNL-SUCAL v HAG GF [1990] ECR I-3711 ("HAG II"), paragraph 13, and Case C-9/93 IHT Internationale Heiztechnik v Ideal Standard [1994] ECR I-2789, paragraphs 37 and 45).
| 0 |
863,042 |
60. Next, the Court has also held that that provision falls to be applied independently of whether the periods of residence in question were completed before or after 30 April 2006, for the reason that, since residence periods of five years completed before that date must be taken into account for the purpose of acquisition of the right of permanent residence provided for in Article 16(1) of Directive 2004/38, non-application of Article 16(4) thereof to those periods would mean that the Member States would be required to grant that right of permanent residence even in cases of prolonged absences which call into question the link between the person concerned and the host Member State ( Lassal , paragraph 56).
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57. However, having regard to the duty, set out in recital 7 in the preamble to that regulation, to cooperate to help ensure that VAT is correctly assessed, such a request may prove expedient, or even necessary.
| 0 |
863,043 |
127
In those circumstances, it is necessary to go on to consider whether those breaches have caused Ms Staelen actual and certain non-material damage, within the meaning of the case-law referred to in paragraph 91 of the present judgment, although the Court must also be satisfied that that damage is the direct consequence of those breaches (see, to that effect, in particular, judgment of 28 June 2007, Internationaler Hilfsfonds v Commission, C‑331/05 P, EU:C:2007:390, paragraph 23 and the case-law cited).
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33 It follows that the solution adopted in Barra and Deville, cited above, is not applicable to this case.
| 0 |
863,044 |
32. That being so, it is not inconceivable that a distributor might find itself in a position that is not independent in relation to the broadcasting organisation and where its distribution service is purely technical in nature, with the result that its intervention is just a technical means, within the meaning of the Court’s case-law (see, in particular, judgments in Football Association Premier League and Others , C‑403/08 and C‑429/08, EU:C:2011:631, paragraph 194 and Airfield and Canal Digitaal , C‑431/09 and C‑432/09, EU:C:2011:648, paragraphs 74 and 79).
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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 |
863,045 |
28. Consequently, the fact that a ‘database’ within the meaning of Article 1(2) of Directive 96/9 does not satisfy the conditions of eligibility for protection by the ‘sui generis’ right under Article 7 of Directive 96/9, as the Court held in relation to football fixture lists (Case C‑46/02 Fixtures Marketing [2004] ECR I‑10365, paragraphs 43 to 47; Case C‑338/02 Fixtures Marketing [2004] ECR I‑10497, paragraphs 32 to 36; and Case C‑444/02 Fixtures Marketing , cited above, paragraphs 48 to 52), does not automatically mean that that same database is also not eligible for copyright protection under Article 3 of that directive.
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25 More generally, the Austrian Government claims that in this action the Commission is seeking to interfere in the organisation of national systems of social security, which come within the sole competence of the Member States.
| 0 |
863,046 |
58. Toutefois, il convient d’écarter l’argument du Royaume de Belgique selon lequel, en l’absence d’harmonisation en la matière, des mesures nationales, telles que celles en cause dans la présente affaire, qui affectent la libre circulation des marchandises entre les États membres, sont acceptables. En effet, l’absence d’harmonisation ne peut constituer une justification du maintien de réglementations nationales ayant des effets restrictifs sur la libre circulation des marchandises qu’à condition qu’elles soient justifiées par l’une des raisons d’intérêt général énumérées à l’article 30 CE ou par l’une des exigences impératives consacrées par la jurisprudence de la Cour et que ces réglementations soient propres à garantir la réalisation de l’objectif poursuivi et n’aillent pas au-delà de ce qui est nécessaire pour l’atteindre (voir arrêts du 22 janvier 2002, Canal Satélite Digital, C‑390/99, Rec. p. I‑607, point 33; du 20 juin 2002, Radiosistemi, C‑388/00 et C‑429/00, Rec. p. I‑5845, points 40 à 42; du 8 septembre 2005, Yonemoto, C‑40/04, Rec. p. I‑7755, point 55, et du 10 novembre 2005, Commission/Portugal, C‑432/03, Rec. p. I‑9665, point 42).
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107. In that regard, it must be pointed out that, for the purposes of that directive, the expression ‘withholding tax’ is not restricted to certain specific types of national taxes and that the categorisation of a tax, duty or charge must be determined by the Court, under Community law, according to the objective characteristics by which it is levied, irrespective of its classification under national law (see, inter alia, Athinaïki Zythopoiïa , paragraphs 26 and 27, and Case C-58/01 Océ Van der Grinten [2003] ECR I‑9809, paragraph 46).
| 0 |
863,047 |
28. As regards the rules on jurisdiction in cross-border disputes concerning maintenance obligations, the Court has stated, in the context of Article 5(2) of the Brussels Convention, that the derogation relating to the rules on jurisdiction in matters relating to maintenance obligations is intended to offer special protection to the maintenance creditor, who is regarded as the weaker party in such proceedings (see, to that effect, judgments in Farrell , C‑295/95, EU:C:1997:168, paragraph 19, and Blijdenstein , C‑433/01, EU:C:2004:21, paragraphs 29 and 30). The rules on jurisdiction provided for in Regulation No 4/2009, like the rule set out in Article 5(2) of the Brussels Convention, are intended to ensure proximity between the creditor and the competent court, as indeed the Advocate General has observed at point 49 of his Opinion.
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30. It follows from the foregoing that the application is admissible.
Substance
| 0 |
863,048 |
96
Therefore, even after that period has expired, a person cannot rely on such rulings and recommendations of the DSB in order to secure a review of the legality or validity of the EU institutions’ action, at any rate outside situations where, following those rulings and recommendations, the European Union has intended to assume a particular obligation (see, to this effect, judgments in Van Parys, C‑377/02, EU:C:2005:121, paragraphs 40 and 41; Ikea Wholesale, C‑351/04, EU:C:2007:547, paragraphs 30 to 35; and X and X BV, C‑319/10 and C‑320/10, EU:C:2011:720, paragraph 37).
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22 As regards Article 6 of the First Directive, the fourth recital in the preamble shows that disclosure of annual accounts is primarily designed to provide information for third parties who do not know or cannot obtain sufficient knowledge of the company's accounting and financial situation. Article 3 of the First Directive, which provides for the maintenance of a public register in which all documents and particulars to be disclosed must be entered, and pursuant to which copies of the annual accounts must be obtainable by any person upon application, confirms the concern to enable any interested persons to inform themselves of these matters. That concern also finds expression in the recitals in the preamble to the Fourth Directive, which refer to the need to establish in the Community minimum equivalent legal requirements as regards the extent of the financial information that should be made available to the public by companies that are in competition with one another (see, in particular, the third recital).
| 0 |
863,049 |
51 It must, however, also be borne in mind that, 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 Records [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).
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52 Where it is likely that some time will elapse before it gives its final judgment, it is for the national court to decide whether it is necessary to order interim relief such as the suspension of the measures at issue in order to safeguard the interests of the parties.
| 0 |
863,050 |
62 According to the settled case-law of the Court, in the context of the common agricultural policy, since only the Commission is in a position to keep track of agricultural market trends and to act quickly where necessary, the Council may find it necessary to confer on it wide powers in that sphere (see, inter alia, Case 23/75 Rey Soda v Cassa Conguaglio Zucchero [1975] ECR 1279, paragraph 11, and Case C-285/94 Italy v Commission [1997] ECR I-3519, paragraph 22). The limits of those powers must be determined by reference among other things to the essential general aims of the market organization (see Case 22/88 Vreugdenhil and Others [1989] ECR 2049, paragraph 16, and Case C-478/93 Netherlands v Commission [1995] ECR I-3081, paragraph 30).
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31 It would be otherwise only if the difference of treatment found to exist was justified by objective factors unrelated to any discrimination based on sex. On this point, the Court held in Boetel, cited above, that it remained open to the Member State to prove that the legislation was justified by such factors.
| 0 |
863,051 |
65 Since Article 44(3) of the Association Agreement between the Communities and Poland and Article 45(3) of the Association Agreement between the Communities and the Czech Republic apply only to persons who are exclusively self-employed, in accordance with the final sentence of Article 44(4)(a)(i) and of Article 45(4)(a)(i) of those Agreements respectively, it is necessary to determine whether the activity planned in the host Member State by persons benefiting from those provisions is an activity performed in an employed or a self-employed capacity (see Gloszczuk, paragraph 57, and Barkoci and Malik, paragraph 61).
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31. Similarly, the Court has held that Directive 77/187 is capable of applying to a situation in which an undertaking, which used to have recourse to another undertaking for the cleaning of its premises or part of them, decides to terminate its contract with that other undertaking and in future to carry out that work itself (see Hernández Vidal and Others , paragraph 25).
| 0 |
863,052 |
32. It must be found that those provisions are comparable to those of the Staff Regulations of the European Investment Bank (‘EIB’) regarding which the Court concluded that the system adopted for the employment relations between the EIB and its employees is contractual and is accordingly founded on the principle that individual contracts concluded between the EIB and each of its employees constitute the outcome of an agreement resting on mutual consent (Case 110/75 Mills v EIB [1976] 955, paragraph 22, and Case C-449/99 P EIB v Hautem [2001] ECR I‑6733, paragraph 93).
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12 IF THE WORDING OF THE CONTESTED REGULATIONS , READ TOGETHER WITH THE ANNEX TO REGULATION NO 1400/78 ONLY , IS REFERRED TO , THEN , AS THE FINANZGERICHT POINTS OUT , THE EXPORT REFUNDS ON MANNITOL AND SORBITOL SHOULD IN ANY EVENT BE GRANTED FOR THE PERIOD IN QUESTION AT THE REDUCED RATES SET OUT IN TABLE I OF THE ANNEX TO THE CONTESTED REGULATIONS . HOWEVER , AS THE COURT HAS EMPHASIZED IN PREVIOUS DECISIONS , IN INTERPRETING A PROVISION OF COMMUNITY LAW IT IS NECESSARY TO CONSIDER NOT ONLY ITS WORDING BUT ALSO THE CONTEXT IN WHICH IT OCCURS AND THE OBJECTS OF THE RULES OF WHICH IT IS PART .
| 0 |
863,053 |
43. However, Article 13(2)(f), which was introduced into Regulation No 1408/71 following the judgment in Ten Holder , implies that a cessation of all occupational activity, regardless of whether it is temporary or definitive, places the person in question outside the scope of application of Article 13(2)(a). Article 13(2)(f) thus applies inter alia to a person who has ceased carrying on occupational activity in one Member State and has transferred his residence to another Member State (see Kuusijärvi , paragraphs 39 to 42 and 50).
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39. For the sake of completeness, it must be noted that, as recitals 3, 21 and 24 in the preamble to Regulation No 1782/2003 make clear, environmental protection forms part of the objectives of the single payment scheme. The Court has also held that environmental protection, one of the essential objectives of the European Union, must be regarded as forming part of the common agricultural policy (Case C-428/07 Horvath [2009] ECR I-6355, paragraph 29). Moreover, Article 2 point (1) of Regulation No 796/2004 expressly provides that arable land, and consequently agricultural areas pursuant to Article 2(a) of Regulation No 795/2004, is land maintained in good agricultural and environmental condition within the meaning of Article 5 of Regulation No 1782/2003.
| 0 |
863,054 |
15 In its judgment in Biehl, the Court deduced from the foregoing that Article 48(2) of the Treaty precluded a Member State from providing in its tax legislation, as in Article 154(6) of the LIR, that sums deducted by way of tax from the salaries and wages of employed persons who were nationals of a Member State and were resident taxpayers for only part of the year because they had taken up residence in the country or left it during the course of the tax year were to remain the property of the Treasury and were not repayable. Even though the criterion of permanent residence in the national territory in connection with obtaining any repayment of excess amounts of tax deducted applied irrespective of the nationality of the taxpayer concerned, there was a risk that it would work in particular against taxpayers who were nationals of other Member States, since it was often those persons who in the course of the year left the country or took up residence there.
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78. Furthermore, such an interpretation finds support in the Court’s case-law. Thus, the Court has held that a proportional approach is required even in circumstances where the wording of the relevant provision of the Sixth Directive does not provide for it expressly ( Armbrecht , paragraphs 29 and 32, and Case C-230/94 Enkler [1996] ECR I‑4517, paragraph 38).
| 0 |
863,055 |
73. Although the appellant seeks to have the judgment under appeal set aside in its entirety or, alternatively, to have it set aside in so far as it upheld the fine imposed on the appellant or to have the fine reduced, the Court notes that it has held that, where there are no indications that the excessive length of the proceedings before the General Court affected their outcome, failure to deliver judgment within a reasonable time cannot lead to the setting aside of the judgment under appeal (see, to that effect, Der Grüne Punkt – Duales System Deutschland v Commission , paragraphs 190 and 196 and the case-law cited).
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64. That difference in treatment can, however, be justified by objective circumstances, such as the necessity of complying with the principle of legal certainty.
| 0 |
863,056 |
30. In that regard, it must be recalled that Article 27(1) of the Sixth Directive precludes only measures which might affect, to a non-negligible extent, the amount of tax due at the final consumption stage (see Joined Cases 138/86 and 139/86 Direct Cosmetics and Laughtons Photographs [1988] ECR 3937, paragraph 52, and Heintz van Landewijck , paragraph 57).
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24. En ce qui concerne les taxes d’immatriculation des véhicules, il est de jurisprudence constante qu’un État membre peut soumettre à une taxe d’immatriculation un véhicule automobile immatriculé dans un autre État membre lorsque ledit véhicule est destiné à être essentiellement utilisé sur le territoire du premier État membre à titre permanent ou qu’il est, en fait, utilisé de cette façon (voir arrêt van Putten e.a., précité, point 46, ainsi que ordonnance Notermans-Boddenberg, précitée, point 26).
| 0 |
863,057 |
20. It is to be noted at the outset that management services provided by a third-party manager fall, in principle, within the scope of Article 13B(d)(6) of the Sixth Directive, since the management of special investment funds that is referred to in Article 13B(d)(6) is defined according to the nature of the services provided and not according to the person supplying or receiving the service (see, to this effect, Case C‑169/04 Abbey National [2006] ECR I‑4027, paragraphs 66 to 69).
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45. Admittedly, by encouraging taxpayers, with the prospect of a tax deduction for gifts made to bodies recognised as charitable in support of their activities, a Member State encourages such bodies to develop charitable activities for which, usually, it would or could take responsibility itself. It is conceivable, therefore, that national legislation providing for a deduction for tax purposes of gifts for the benefit of charitable bodies could encourage such bodies to substitute themselves for the public authorities in assuming certain responsibilities, and that such assumption could lead to a reduction of the expenses of the Member State concerned capable of compensating, at least partly, for its decreased tax revenues resulting from the right to deduct gifts.
| 0 |
863,058 |
44. Next, as regards Article 13B(b) of the Sixth Directive, the Court has repeatedly stated that the terms used to specify the exemptions provided for by Article 13 of the Sixth Directive are to be interpreted strictly, since they constitute exceptions to the general principle that VAT is to be levied on all services supplied for consideration by a taxable person (see, in particular, Stichting Uitvoering Financiële Acties , paragraph 13, and Case C-287/00 Commission v Germany [2002] ECR I-5811, paragraph 43).
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29 It would be otherwise if that rule were withdrawn from the domestic legal system by a decision subsequent to the date of accession but with retroactive effect from before that date, thereby eliminating the provision in question as regards the past.
| 0 |
863,059 |
75. In that regard, it must be held that, in order to be caught by the provisions of Article 4(c) CS, an aid measure does not necessarily need to have an effect on trade between Member States or on competition (see Joined Cases C-74/00 P and C-75/00 P Falck and Acciaierie di Bolzano v Commission [2002] ECR I-7869, paragraph 102), with the result that the Commission is not required to state reasons for the contested decision on that point.
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102 That clear difference between the wording of Article 4(c) of the ECSC Treaty and that of Article 92(1) of the EC Treaty suffices to show that, so far as concerns State aid, the Member States did not seek to adopt the same rules or the same scope of action for the Communities and that, in order to be caught by the provisions of Article 4(c) of the ECSC Treaty, an aid measure does not necessarily need to have an effect on trade between Member States or on competition (see Joined Cases C-280/99 P to C-282/99 P Moccia Irme and Others v Commission [2001] ECR I-4717, paragraphs 32 and 33).
| 1 |
863,060 |
41. It should be noted that, although the grounds set out in Article 4(4) of Directive 2008/95 are listed as an option by the European Union legislature, the fact remains that a Member State’s latitude is limited to providing or not providing for that ground, as specifically delimited by the legislature, in its national law (see, by analogy, as regards Article 5(2) of Directive 89/104, Adidas-Salomon and Adidas Benelux , paragraphs 18 to 20).
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20. Articles 7 and 8 of Regulation No 1612/68 are contained in Part I, dealing with "Employment and Workers' Families" , of Title II, entitled "Employment and equality of treatment" .
| 0 |
863,061 |
26. Finally, it should be recalled that the Court, in assessing the legal status of the national bodies mentioned in Article 2(9) of Directive 89/665, which are responsible for reviewing the award of public contracts, has already confirmed the status as a ‘court or tribunal’ of a number of other national bodies that are in essence comparable to the referring body in the present case (see, inter alia, Dorsch Consult , C‑54/96, EU:C:1997:413, paragraphs 22 to 38; Köllensperger and Atzwanger , C‑103/97, EU:C:1999:52, paragraphs 16 to 25; and Bundesdruckerei , C‑549/13, EU:C:2014:2235, paragraph 22 and the case-law cited).
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37. It is not disputed that such compensation is paid to a worker on account of the employment relationship between that worker and his employer. As that compensation is paid on account of employment, it falls within the scope of ‘employment conditions’.
| 0 |
863,062 |
21 As the Court has emphasized in previous judgments, in interpreting a provision of Community law it is necessary to consider not only its wording but also the context in which it occurs and the objectives of the rules of which it is part (Case 292/82 Merck v Hauptzollamt Hamburg-Jonas [1983] ECR 3781, paragraph 12, and Case 337/82 St Nikolaus Brennerei v Hauptzollamt Krefeld [1984] ECR 1051, paragraph 10).
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18. The proper conduct of that procedure constitutes an essential guarantee required by the FEU Treaty not only in order to protect the rights of the Member State concerned, but also to ensure that any contentious procedure will have a clearly defined dispute as its subject-matter ( Commission v Germany , paragraph 46; Case C‑442/06 Commission v Italy [2008] ECR I‑2413, paragraph 22).
| 0 |
863,063 |
17 Next, when calculating the amount of the old-age benefits payable to a worker who has been subject to the legislation of two or more Member States, the competent institution in each Member State must compare the amount payable under the national legislation alone, including any rules against overlapping, and the amount resulting from the application of Article 46 of Regulation No 1408/71. For the calculation of each benefit, the worker must enjoy the benefit of whichever system is most favourable to him (see, in particular, the judgment in Case C-85/89 Ravida v Office National des Pensions [1990] ECR I-1063, paragraph 18).
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59. The Court has consistently held that, although in general the principle of legal certainty precludes a Community measure from taking effect from a point in time before its publication, it may exceptionally be otherwise where the purpose to be achieved so demands and where the legitimate expectations of those concerned are duly respected. That case-law also applies where the retroactivity is not expressly laid down by the measure itself but is the result of its content (Case C-368/89 Crispoltoni [1991] ECR I‑3695, paragraph 17).
| 0 |
863,064 |
14. As a preliminary point, it should be noted that the terms used to specify the exemptions provided for by Article 13 of the Sixth Directive are to be interpreted strictly, since they constitute exceptions to the general principle that VAT is to be levied on all services supplied for consideration by a taxable person (Case C‑8/01 Taksatorringen [2003] ECR I‑13711, paragraph 36; Case C-472/03 Arthur Andersen [2005] ECR I‑1719, paragraph 24; and Case C‑453/05 Ludwig [2007] ECR I‑5083, paragraph 21).
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38 That is particularly so where, as in the case before the referring court, the legislation of a Member State restricts the right of press undertakings established in the territory of that Member State to offer advertising space in their publications to potential advertisers established in other Member States.
| 0 |
863,065 |
25. It follows from well-established case-law that, whilst the third paragraph of Article 50 EC refers only to the active provision of services – where the provider moves to the beneficiary of the services – that also includes the freedom of the persons for whom the services are intended, including tourists, to go to another Member State, where the provider is, in order to enjoy the services there (see, inter alia, Joined Cases 286/82 and 26/83 Luisi and Carbone [1984] ECR 377, paragraphs 10 and 16; Case C-76/05 Schwarz and Gootjes-Schwarz [2007] ECR I‑6849, paragraph 36; and Case C-318/05 Commission v Germany [2007] ECR. I‑6957, paragraph 65).
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28. As regards the first of those points, suffice it to note that, according to Dodl and Oberhollenzer , in the determination of whether or not a person comes within the scope ratione personae of Regulation No 1408/71, the existence of an employment relationship is irrelevant, as the determining factor in this regard is the fact that that person is insured, compulsorily or on an optional basis, for one or more of the contingencies covered by a general or special social security scheme mentioned in Article 1(a) of that regulation ( Dodl and Oberhollenzer , paragraph 31).
| 0 |
863,066 |
64. As a preliminary point, it must be observed that, according to consistent case-law, the question whether a Member State has failed to fulfil its obligations must be determined by reference to the situation obtaining in the Member State at the end of the period laid down in the reasoned opinion (see, inter alia, Case C‑63/02 Commission v United Kingdom [2003] ECR I‑821, paragraph 11, and Case C‑135/03 Commission v Spain [2005] ECR I‑6909, paragraph 31). The Court cannot take account of any subsequent changes (see, inter alia, the judgment of 18 November 2004 in Case C‑482/03 Commission v Ireland , not published in the ECR, paragraph 11).
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20. However, and as is apparent from the 26th and 27th recitals, Directive 2003/55 is also designed to ensure that, in the context of that liberalisation, ‘high standards’ of public service are maintained and the final consumer is protected.
| 0 |
863,067 |
67. Under that system of division of powers, it is for the Commission, before registering a designation in the category applied for, to verify, in particular, first, that the specification which accompanies the application complies with Article 4 of Regulation No 2081/92, that is to say that it contains the required information and that that information does not appear to contain obvious mistakes, and, second, on the basis of the information contained in the specification, that the designation satisfies the requirements of Article 2(2)(a) or (b) of Regulation No 2081/92 (see Carl Kühne and Others , paragraph 54).
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30
As regards a provision such as that at issue in the main proceedings, the Court has already held that adjustments set out in an annex to an Act of Accession are to be the subject of an agreement between the Member States and the applicant State and that they do not constitute an act of an institution, but are provisions of primary law which may not be suspended, amended or repealed otherwise than by means of the procedures laid down for the revision of the original Treaties (see, to that effect, judgment of 28 April 1988, LAISA and CPC España v Council, 31/86 and 35/86, EU:C:1988:211, paragraph 12).
| 0 |
863,068 |
117. As regards court proceedings, in the event that the person concerned challenges the lawfulness of the decision to list or maintain the listing of his name in Annex I to Regulation No 881/2002, the review by the Courts of the European Union must extend to whether rules as to procedure and rules as to competence, including whether or not the legal basis is adequate, are observed (see, to that effect, the Kadi judgment, paragraphs 121 to 236; see also, by analogy, the judgment of 13 March 2012 in Case C‑376/10 P Tay Za v Council [2012] ECR I‑0000, paragraphs 46 to 72).
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83
Second, as is stated in Article 1(3) thereof, the Framework Decision is not to have the effect of modifying the obligation to respect fundamental rights as enshrined in, inter alia, the Charter.
| 0 |
863,069 |
16. Also, the fact that a Member State does not grant to a non-resident certain tax benefits which it grants to a resident is not, as a rule, discriminatory having regard to the objective differences between the situations of residents and of non-residents, from the point of view both of the source of their income and of their personal ability to pay tax or their personal and family circumstances ( Schumacker , paragraph 34; Gschwind , paragraph 23, and Gerritse , paragraph 44).
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90
It follows that Article 24(3) of Directive 2014/40 concerns an aspect which is not covered by the harmonisation measures in the directive and which is not, therefore, to be subject to the rules laid down in Article 114(4) to (10) TFEU relating to the introduction of national measures derogating from a harmonisation measure.
| 0 |
863,070 |
23 In the exercise of its powers under Articles 211 EC and 226 EC, the Commission does not have to show that there is a specific interest in bringing the action since its function is, in the general interest of the Community, to ensure that Member States give effect to the Treaty and to obtain a declaration of any failure to fulfil the obligations deriving therefrom, with a view to bringing it to an end (Case 167/73 Commission v France [1974] ECR 359, paragraph 15, Case C-431/92 Commission v Germany [1995] ECR I-2189, paragraph 21, and Case C-365/97 Commission v Italy [1999] ECR I-7773, paragraph 59).
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45. That is the case, in particular, of national measures which make investments in immovable property conditional upon a prior authorisation procedure and thus restrict, by their very purpose, the free movement of capital (see Woningstichting Sint Servatius , paragraph 22 and the case-law cited).
| 0 |
863,071 |
65. According to Article 2 EC, the Community is to have as its task to promote, among other things, equality between men and women. Article 141(1) EC constitutes a specific expression of the principle of equality for men and women, which forms part of the fundamental principles protected by the Community legal order (see, to that effect, Joined Cases C-270/97 and C-271/97 Deutsche Post [2000] ECR I-929, paragraph 57). As the Court held in Defrenne II , cited above (paragraph 12), the principle of equal pay forms part of the foundations of the Community .
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32. On that point, it cannot be demanded that it should be demonstrated, on the basis of a precise inquiry, that in the particular case the public authorities specifically incited the public undertaking to take the aid measures concerned. The imputability to the State of an aid measure taken by a public undertaking may be inferred from a set of indicators arising from the circumstances of the case and the context in which that measure was taken (judgment in France v Commission , EU:C:2002:294, paragraphs 53 and 55).
| 0 |
863,072 |
19 In order to answer Question 1, it should be recalled that it is settled case-law that, in the interests of legal certainty and for ease of verification, the decisive criterion for the classification of goods for customs purposes is in general to be sought in their objective characteristics and properties as defined in the wording of the relevant heading of the CN (see, in particular, Case C-42/99 Eru Portuguesa [2000] ECR I-7691, paragraph 13).
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63. Consequently, within the competence conferred on it by those articles of the Treaty, the Community legislature can regulate the conditions of entry and residence of the family members of a Union citizen in the territory of the Member States, where the fact that it is impossible for the Union citizen to be accompanied or joined by his family in the host Member State would be such as to interfere with his freedom of movement by discouraging him from exercising his rights of entry into and residence in that Member State.
| 0 |
863,073 |
14 In this connection, it should be observed that it has been consistently held that a national court may refer a question to the Court only if there is a case pending before it and if it is called upon to give judgment in proceedings intended to lead to a decision of a judicial nature (see Case 318/85 Greis Unterweger [1986] ECR 955, paragraph 4, and Case C-111/94 Job Centre [1995] ECR I-3361, paragraph 9).
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102. Cela étant, force est de constater que la durée de la procédure devant le Tribunal, qui s’est élevée à près de 5 ans et 9 mois, ne peut être justifiée par aucune des circonstances propres à l’affaire ayant donné lieu au présent litige.
| 0 |
863,074 |
16 As for the argument relied on by the Staff Committee, suffice it to note that in Enderby the Court did not rule on whether the functions performed by members of the different professions in question were of equal value. It merely answered the questions referred to it on the basis of the assumption that those functions were of equal value, without concerning itself with the validity of that assumption (Enderby, paragraphs 11 and 12).
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59 Next, it must be noted that it is expressly stated in the second recital in the preamble to the Regulation that the object of the compensatory payments is to compensate the loss of income caused by the reduction of the institutional prices as part of a new support system for the producers of certain arable crops as a result of reform of the common agricultural policy.
| 0 |
863,075 |
53. Second, as regards the meaning of ‘legally’ in Article 13 of Decision No 1/80, according to the case-law, this means that the Turkish worker or member of his family must have complied with the rules of the host Member State as to entry, residence and, where appropriate, employment, with the result that he is lawfully present in the territory of that State (see, inter alia, Abatay and Others , paragraph 84 and case-law there cited). Accordingly Article 13 is of no assistance to a Turkish national whose position is not lawful ( Abatay and Others , paragraph 85).
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9. Selon une jurisprudence constante, l’existence d’un manquement doit être apprécié 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 30 janvier 2002, Commission/Grèce, C‑103/00, Rec. p. I-1147, point 23, et du 27 octobre 2005, Commission/Luxembourg, C-23/05, Rec. p. I-9535, point 9).
| 0 |
863,076 |
52. Or, s’agissant de la commercialisation dans un État membre de produits de construction légalement fabriqués et commercialisés dans un autre État membre, et en l’absence d’une harmonisation communautaire, l’incitation à obtenir et à apposer le marquage de conformité national découlant des mesures litigieuses peut avoir pour effet de contraindre les opérateurs économiques des autres États membres à adapter leurs produits aux exigences résultant du marquage national et à supporter les coûts supplémentaires liés à cette adaptation (arrêts du 16 novembre 2000, Commission/Belgique, précité, point 17; du 8 mai 2003, ATRAL, C‑14/02, Rec. p. I‑4431, point 63, et Commission/Italie, précité, point 19), voire de les dissuader de commercialiser les produits concernés en Belgique (arrêts du 22 septembre 1988, Commission/Irlande, 45/87, Rec. p. 4929, point 19; du 16 novembre 2000, Commission/Belgique, précité, point 18, et du 7 juin 2007, Commission/Belgique, précité, point 30.)
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19 In that connection, it must first be pointed out that the inclusion of such a clause in an invitation to tender may cause economic operators who produce or utilize pipes equivalent to pipes certified as complying with Irish standards to refrain from tendering .
| 1 |
863,077 |
18. Accordingly, the present action for failure to fulfil obligations cannot in any case be regarded as being devoid of purpose (see, to this effect, Case 240/86 Commission v Greece [1988] ECR 1835, paragraphs 12 to 15).
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113. It should be noted that the provisions of the contested decision stem from the Commission’s negative assessment of the Estonian NAP, as notified by the Republic of Estonia. Article 1 of that decision lists various incompatibilities of that plan with one or more of the criteria laid down in Annex III to Directive 2003/87. In Article 2 of the decision, the Commission undertakes not to raise objections to the plan adopted after that rejection decision provided that the Member State concerned makes the amendments listed in Article 2(1) to (4). With regard to Article 3 of the contested decision, paragraph 1 thereof governs the fixing of a reserve of allowances and paragraphs 2 and 3 thereof contain details regarding the implementation of the other provisions of that decision.
| 0 |
863,078 |
24. The situations falling within the scope ratione materiae of Community law include those involving the exercise of the fundamental freedoms guaranteed by the Treaty, in particular those involving the freedom to move and reside within the territory of the Member States, as conferred by Article 18 EC (Case C-274/96 Bickel and Franz [1998] ECR I-7637, paragraphs 15 and 16, Grzelczyk , cited above, paragraph 33, and D'Hoop , paragraph 29).
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38
That is also the case for the sale of a multimedia player, such as that at issue in the main proceedings.
| 0 |
863,079 |
20. Since the conditions for access to the profession of physiotherapist have not, to date, been harmonised at European Union level, the Member States remain competent to define such conditions since Directive 2005/36 does not restrict their powers on that point. They must, however, exercise their powers in this area in a manner which respects the basic freedoms guaranteed by the Treaty (see Case C‑108/96 Mac Quen and Others [2001] ECR I‑837, paragraphs 24 and 25, and Colegio de Ingenieros de Caminos, Canales y Puertos , paragraphs 28 and 29).
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35. Indeed, Article 5 of that regulation merely provides that intentional irregularities or those caused by negligence ‘may’ lead to certain administrative penalties listed in that provision whilst, as regards the categories of operators who may be liable to incur such penalties, Article 7 of the regulation provides that those penalties ‘may’ be applied not only to the economic operators who have committed the irregularity but also to persons who have taken part in the irregularity and to those who are under a duty to take responsibility for the irregularity or to ensure that it is not committed.
| 0 |
863,080 |
73. Enfin, pour ce qui est de l’argument de la requérante concernant l’absence de diminution du patrimoine de l’État bulgare, il suffit de rappeler que la Cour a déjà jugé que les intérêts et majorations de retard qu’une entreprise connaissant des difficultés de trésorerie très graves peut être amenée à payer en contrepartie de larges facilités de paiement ne sont pas susceptibles de faire disparaître l’avantage dont bénéficie ladite entreprise (voir, en ce sens, arrêt du 29 juin 1999, DM Transport, C‑256/97, Rec. p. I-3913, point 21). La requérante n’est donc pas fondée à soutenir qu’elle n’a bénéficié d’aucun avantage en raison du recouvrement tardif des sommes en cause et du paiement des intérêts de retard.
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10 SECONDLY , IT FOLLOWS FROM THE RELATIONSHIP BETWEEN THE SECOND AND THIRD PARAGRAPHS OF ARTICLE 177 THAT THE COURTS OR TRIBUNALS REFERRED TO IN THE THIRD PARAGRAPH HAVE THE SAME DISCRETION AS ANY OTHER NATIONAL COURT OR TRIBUNAL TO ASCERTAIN WHETHER A DECISION ON A QUESTION OF COMMUNITY LAW IS NECESSARY TO ENABLE THEM TO GIVE JUDGMENT . ACCORDINGLY , THOSE COURTS OR TRIBUNALS ARE NOT OBLIGED TO REFER TO THE COURT OF JUSTICE A QUESTION CONCERNING THE INTERPRETATION OF COMMUNITY LAW RAISED BEFORE THEM IF THAT QUESTION IS NOT RELEVANT , THAT IS TO SAY , IF THE ANSWER TO THAT QUESTION , REGARDLESS OF WHAT IT MAY BE , CAN IN NO WAY AFFECT THE OUTCOME OF THE CASE .
| 0 |
863,081 |
16. The information provided in orders for reference must not only be such as to enable the Court to reply usefully but must also give the governments of the Member States and other interested parties the opportunity to submit observations pursuant to Article 23 of the Statute of the Court of Justice. It is the Court’s duty to ensure that the opportunity to submit observations is safeguarded, bearing in mind that, by virtue of the abovementioned provision, only the orders for reference are notified to the interested parties (see, inter alia, Albany , paragraph 40; Case C-145/03 Keller [2005] ECR I‑2529, paragraph 30; and Wilson , paragraph 39).
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90. The argument put forward by the German Government maintaining the contrary is, therefore, unfounded.
| 0 |
863,082 |
41. However, it is settled law that, where the Court of First Instance has found or appraised the facts, the Court of Justice has jurisdiction, pursuant to Article 225 EC, to carry out a review of the legal classification of those facts and the legal inferences drawn from them by the Court of First Instance. As the Court of Justice has held on several occasions, such a classification is a question of law which, as such, may be subject to review by the Court of Justice in an appeal (see, inter alia, Case C-19/93 P Rendo and Others v Commission [1995] ECR I‑3319, paragraph 26, and Case C-154/99 P Politi v European Training Foundation [2000] ECR I‑5019, paragraph 11).
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62. In that regard, it is important to emphasise that the Republic of Estonia participated, in accordance with the arrangements laid down in the FEU Treaty, in the legislative procedure which led to the adoption of the Directive, which is addressed to it in the same way as to the other Member States represented in the Council under Article 55 of that directive. Therefore, and in any event, the Republic of Estonia cannot validly complain that the Parliament and the Council, the authors of the Directive, did not place it in a position to know the reasons for the choice of measures which they intended to implement.
| 0 |
863,083 |
41
It should nevertheless be recalled that an activity complies with Article 6(2) of the Habitats Directive only if it is guaranteed that it will not cause any disturbance likely significantly to affect the objectives of that directive, particularly its conservation objectives (judgment in Commission v Spain, C‑404/09, EU:C:2011:768, paragraph 126 and the case-law cited).
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23 Consequently, while it is not for the Court to define the content of the public policy of a Contracting State, it is none the less required to review the limits within which the courts of a Contracting State may have recourse to that concept for the purpose of refusing recognition to a judgment emanating from a court in another Contracting State.
| 0 |
863,084 |
46. In that regard, is it sufficient to point out that it is not for the Court, in the context of a reference for a preliminary ruling, to rule on the interpretation of national provisions or to decide whether the referring court’s interpretation thereof is correct (see, to that effect, Case C-58/98 Corsten [2000] ECR I-7919, paragraph 24). The Court must take account, under the division of jurisdiction between the Community Courts and the national courts, of the factual and legislative context, as described in the decision for reference, in which the questions put to it are set (see Case C-475/99 Ambulanz Glöckner [2001] ECR I-8089, paragraph 10, and Orfanopoulos and Oliveri , cited above, paragraph 42).
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153. While it is true that the situation of the former company is improved by the fact that the tax paid in advance which cannot be offset against the amount due in respect of corporation tax may be repaid, such a company remains in a less favourable situation than that of a company receiving nationally-sourced dividends, in that it suffers a cash-flow disadvantage.
| 0 |
863,085 |
9. 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 14 septembre 2004, Commission/Espagne, C‑168/03, Rec. p. I‑8227, point 24, et du 17 janvier 2008, Commission/Allemagne, C‑152/05, Rec. p. I‑39, point 15).
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101. Finally, it is common ground that the appellant, a United Kingdom national, has passed a significant part of her life in the United Kingdom.
| 0 |
863,086 |
54 In the particular context of the preparation of decisions relating to the clearance of accounts, the statement of reasons for a decision must be regarded as sufficient if the Member State to which the decision was addressed was closely involved in the process by which it came about and was aware of the reasons for which the Commission took the view that it should not charge the sum in dispute to the EAGGF (Netherlands v Commission, cited above, paragraph 82, and Case C-242/97 Belgium v Commission [2000] ECR I-3421, paragraph 95).
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62. It follows that the Community judicature is empowered to exercise its unlimited jurisdiction where the question of the amount of the fine is before it and that that jurisdiction may be exercised to reduce that amount as well as to increase it.
| 0 |
863,087 |
30
Article 12(1)(a) of the VAT Directive refers to the supply of a building or a part of a building and the land on which its stand, made before its first occupation. Thus, those provisions, read together, make a distinction between old and new buildings, the sale of an old building not being, as a rule, subject to VAT (see, to that effect, judgment of 12 July 2012, J.J. Komen en Zonen Beheer Heerhugowaard, C‑326/11, EU:C:2012:461, paragraph 21).
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25. The Court has, however, held that the prohibitions enacted by those provisions of the Treaty do not affect rules concerning questions which are of purely sporting interest and, as such, have nothing to do with economic activity (see, to this effect, Walrave and Koch , paragraph 8).
| 0 |
863,088 |
73. Although the appellant seeks to have the judgment under appeal set aside in its entirety or, alternatively, to have it set aside in so far as it upheld the fine imposed on the appellant or to have the fine reduced, the Court notes that it has held that, where there are no indications that the excessive length of the proceedings before the General Court affected their outcome, failure to deliver judgment within a reasonable time cannot lead to the setting aside of the judgment under appeal (see, to that effect, Der Grüne Punkt – Duales System Deutschland v Commission , paragraphs 190 and 196 and the case-law cited).
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86. The information provided to the Court indicates that the majority of consumers in Greece consider that the name ‘feta’ carries a geographical and not a generic connotation. In Denmark, by contrast, the majority of consumers believe that the name is generic. The Court does not have any conclusive evidence regarding the other Member States.
| 0 |
863,089 |
45. In those circumstances, it must be concluded that a national rule which prevents the national court from drawing all the consequences of a breach of the third sentence of Article 108(3) TFEU because of a decision of a national court, which is res judicata , given in a dispute which does not have the same subject-matter and which did not concern the State aid characteristics of the contracts at issue must be regarded as being incompatible with the principle of effectiveness. A significant obstacle to the effective application of EU law and, in particular, a principle as fundamental as that of the control of State aid cannot be justified either by the principle of res judicata or by the principle of legal certainty (see, by analogy, judgments in Fallimento Olimpiclub , EU:C:2009:506, paragraph 31, and Ferreira da Silva e Britto , C‑160/14, EU:C:2015:565, paragraph 59).
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Certes, la Cour a également jugé qu’il n’appartient pas au juge de l’Union, dans le cadre de ce contrôle, de substituer son
appréciation économique à celle de la Commission et que le contrôle que les juridictions de l’Union exercent sur les appréciations
économiques complexes faites par la Commission est un contrôle restreint qui se limite nécessairement à la vérification du
respect des règles de procédure et de motivation, de l’exactitude matérielle des faits ainsi que de l’absence d’erreur manifeste
d’appréciation et de détournement de pouvoir (arrêt du 2 septembre 2010, Commission/Scott, C‑290/07 P, EU:C:2010:480, point
66).
| 0 |
863,090 |
42. In that connection, the facts of the present case must be distinguished from those which gave rise to the judgment in Medion and Canon Deutschland (EU:C:2007:553), which concerned camcorders made capable, after a modification, of recording images and sounds from external video signals in addition to those from the integrated camera and microphone. It is clear from that judgment that those camcorders had not been expressly designed to fulfil that function, since they were capable of fulfilling it only after a relatively complex modification (see, to that effect, Medion and Canon Deutschland EU:C:2007:553, paragraphs 40 and 42).
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66. In particular, when aid granted by a Member State strengthens the position of an undertaking compared with other undertakings competing in intra-Community trade, the latter must be regarded as affected by that aid (see, to that effect, the judgment in Libert and Others , EU:C:2013:288, paragraph 77 and case-law cited).
| 0 |
863,091 |
42. In respect of Article 27 of the Charter, as such, it should be recalled that it is settled case-law that the fundamental rights guaranteed in the legal order of the European Union are applicable in all situations governed by European Union law (see Case C-617/10 Åkerberg Fransson [2013] ECR, paragraph 19).
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19. The Court’s settled case-law indeed states, in essence, that the fundamental rights guaranteed in the legal order of the European Union are applicable in all situations governed by European Union law, but not outside such situations. In this respect the Court has already observed that it has no power to examine the compatibility with the Charter of national legislation lying outside the scope of European Union law. On the other hand, if such legislation falls within the scope of European Union law, the Court, when requested to give a preliminary ruling, must provide all the guidance as to interpretation needed in order for the national court to determine whether that legislation is compatible with the fundamental rights the observance of which the Court ensures (see inter alia, to this effect, Case C-260/89 ERT [1991] I-2925, paragraph 42; Case C-299/95 Kremzow [1997] ECR I-2629, paragraph 15; Case C-309/96 Annibaldi [2007] ECR I-7493, paragraph 13; Case C-94/00 Roquette Frères [2002] ECR I-9011, paragraph 25; Case C-349/07 Sopropé [2008] ECR I-10369, paragraph 34; Case C-256/11 Dereci and Others [2011] ECR I-11315, paragraph 72; and Case C-27/11 Vinkov [2012] ECR, paragraph 58).
| 1 |
863,092 |
19. That argument cannot be accepted.
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46. Such an argument cannot however be accepted. First, rigorous personnel management is a budgetary consideration and cannot therefore justify discrimination (see, to that effect, Joined Cases C‑4/02 and C-5/02 Schönheit and Becker [2003] ECR I-12575, paragraph 85). Second, the European Commission rightly points out that the aim of Clause 4 of the framework agreement on fixed-term work is not necessarily to create permanent jobs.
| 0 |
863,093 |
23 As regards the first of those concepts, it should be recalled at the outset that the Court has consistently concluded from the wording of Article 12 of the EEC-Turkey Association Agreement and Article 36 of the additional protocol, signed on 23 November 1970, annexed to that Agreement and concluded by Council Regulation (EEC) No 2760/72 of 19 December 1972 (OJ 1973 C 113, p. 18), as well as from the objective of Decision No 1/80, that the principles enshrined in Articles 48, 49 and 50 of the EC Treaty must be extended, so far as possible, to Turkish workers who enjoy the rights conferred by Decision No 1/80 (see, to that effect, Case C-434/93 Bozkurt v Staatssecretaris van Justitie [1995] ECR I-1475, paragraphs 14, 19 and 20; Case C-171/95 Tetik v Land Berlin [1997] ECR I-329, paragraphs 20 and 28, and the judgments in Günaydin, paragraph 21, and Ertanir, paragraph 21).
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32. La Cour a notamment souligné que le risque de confusion est d’autant plus élevé que le caractère distinctif de la marque antérieure s’avère important [voir, à propos de la première directive 89/104/CEE du Conseil, du 21 décembre 1988, rapprochant les législations des États membres sur les marques (JO 1989, L 40, p. 1), arrêts du 11 novembre 1997, SABEL, C‑251/95, Rec. p. I‑6191, point 24, et du 22 juin 2000, Marca Mode, C‑425/98, Rec. p. I‑4861, point 38]. Ainsi, les marques qui ont un caractère distinctif élevé, soit intrinsèquement, soit en raison de la connaissance de celles-ci sur le marché, jouissent d’une protection plus étendue que celles dont le caractère distinctif est moindre (voir, à propos de la directive 89/104, arrêts du 22 juin 1999, Lloyd Schuhfabrik Meyer, C‑342/97, Rec. p. I‑3819, point 20, et Marca Mode, précité, point 41).
| 0 |
863,094 |
90. As regards the question whether national legislation falls within the scope of one or other of the freedoms of movement, it is clear from well established case‑law that the purpose of the legislation concerned must be taken into consideration (Case C‑196/04 Cadbury Schweppes and Cadbury Schweppes Overseas [2006] ECR I‑7995, paragraphs 31 to 33; Case C‑374/04 Test Claimants in Class IV of the ACT Group Litigation [2006] ECR I‑11673, paragraphs 37 and 38; Case C‑524/04 Test Claimants in the Thin Cap Group Litigation [2007] ECR I‑2107, paragraphs 26 to 34; Haribo Lakritzen Hans Riegel and Österreichische Salinen , paragraph 34; and Accor , paragraph 31).
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109 Thus, by confining itself to ordering the sequestration of the illegal tip and prosecuting the operator of that tip, the Italian Republic did not satisfy the specific obligation imposed on it by Article 8 of the amended directive.
| 0 |
863,095 |
91
In those circumstances, the fact, even supposing that it were to be established, that some of the activities referred to in paragraph 86 above are not prohibited by international humanitarian law could not be decisive in any event, inasmuch as the application of Common Position 2001/931 and Regulation No 2580/2001 does not depend on classifications stemming from international humanitarian law (see, by analogy, judgment of 30 January 2014, Diakité, C‑285/12, EU:C:2014:39, paragraphs 24 to 26).
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46
As the Court found in the judgment of 6 February 2014, Fatorie, (C‑424/12, EU:C:2014:50, paragraph 38), such a situation prevented the Hungarian tax authority from investigating the application of the reverse charge regime and led to a risk of a loss of tax revenue for the Member State concerned.
| 0 |
863,096 |
24. The fact that a levy is categorised as a tax under national legislation does not mean that, in respect of Regulation No 1408/71, that same levy cannot be regarded as falling within the scope of that regulation (judgments in Commission v France , EU:C:2000:84, paragraph 34, and Commission v France , EU:C:2000:85, paragraph 32).
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33. It is for the national court to ascertain the facts which have given rise to the dispute before it and to establish the consequences which they have for the judgment which it is required to deliver (see, inter alia, Case C‑435/97 WWF and Others [1999] ECR I-5613, paragraph 32).
| 0 |
863,097 |
58. It should be recalled that the provisions of directives must be implemented with unquestionable binding force, and with the necessary specificity, precision and clarity, in order to satisfy the requirements of legal certainty. In this respect, mere statements, such as those made by the Hellenic Republic at the hearing, which, in the continued existence of express provisions of the Civil Service Code, maintain, for the persons concerned, a state of uncertainty as regards the extent of their rights in an area governed by Community law are not sufficient (see, to that effect, in particular Case C-80/92 Commission v Belgium [1994] ECR I-1019, paragraph 20; Case C‑151/94 Commission v Luxembourg [1995] ECR I-3685, paragraph 18; and Case C-415/01 Commission v Belgium [2003] ECR I-2081, paragraph 21).
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42. It is only exceptionally that, in application of a general principle of legal certainty which is inherent in the Community legal order, the Court may decide to restrict the right to rely upon a provision it has interpreted with a view to calling in question legal relations established in good faith (Case C-104/98 Buchner and Others [2000] ECR I-3625, paragraph 39, and Barreira Pérez , cited above, paragraph 45).
| 0 |
863,098 |
71. Those conditions must be interpreted not only in the light of the wording of that provision, but also in the light of the purpose of Regulation No 1829/2003 and the precautionary principle, in order to ensure a high level of protection of human life and health, whilst taking care to ensure the free movement of safe and wholesome food and feed, which is an essential aspect of the internal market (see, by analogy, Case C‑6/99 Greenpeace France and Others [2000] ECR I‑1651, paragraph 44, and Case C‑236/01 Monsanto Agricoltura Italia and Others [2003] ECR I‑8105, paragraph 110).
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65. It is apparent from that case-law that the question whether an applicant retains his interest in bringing proceedings must be assessed in the light of the specific circumstances, taking account, in particular, of the consequences of the alleged unlawfulness and of the nature of the damage claimed to have been sustained.
| 0 |
863,099 |
49
In that context, it must be made clear that the person or entity concerned may, in the action challenging their retention on the list at issue, dispute all the material relied on by the Council to demonstrate that the risk of their involvement in terrorist activities is ongoing, irrespective of whether that material is derived from a national decision adopted by a competent authority or from other sources. In the event of challenge, it is for the Council to establish that the facts alleged are well founded and for the Courts of the European Union to determine whether they are made out (see, by analogy, judgments of 18 July 2013, Commission and Others v Kadi, C‑584/10 P, C‑593/10 P and C‑595/10 P, EU:C:2013:518, paragraphs 121 and 124, and of 28 November 2013, Council v Fulmen and Mahmoudian, C‑280/12 P, EU:C:2013:775, paragraphs 66 and 69).
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23. In those circumstances, since it set in motion such a procedure with the contested proposal, the Hellenic Republic took an initiative likely to affect the provisions of the Regulation, which is an infringement of the obligations under Articles 10 EC, 71 EC and 80(2) EC.
| 0 |
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