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863,600 | 49. According to settled case-law on the Community’s liability for damage caused to individuals by a breach of Community law attributable to a Community institution or body, a right to reparation is afforded where three conditions are met: the rule of law infringed must be intended to confer rights on individuals; the breach must be sufficiently serious; and there must be a direct causal link between the breach of the obligation resting on the author of the act and the damage sustained by the injured parties (see Case C‑472/00 P Commission v Fresh Marine [2003] ECR I‑7541, paragraph 25, and case‑law cited). As regards the second condition, the decisive test for finding that a breach of Community law is sufficiently serious, in circumstances such as those in the present case, is whether the Community institution or body concerned manifestly and gravely disregarded the limits on its discretion ( Commission v Fresh Marine , cited above, paragraph 26). | 17 Finally, it must be stated that the importance of the objectives pursued is such as to justify even substantial negative financial consequences for certain traders . | 0 |
863,601 | 43. In addition, it should be recalled that the restrictions imposed by the Member States must satisfy the relevant conditions of proportionality and non-discrimination, as laid down in the Court’s case-law. Thus, national legislation is appropriate for guaranteeing attainment of the objective pursued only if it genuinely reflects a concern to attain it in a consistent and systematic manner (see, to that effect, Case C‑42/07 Liga Portuguesa de Futebol Profissional and Bwin International EU:C:2009:519, paragraphs 59 to 61 and the case-law cited). | 79 The right to property of traders in third-country bananas is not called into question by the introduction of the Community quota and the rules for its subdivision. No economic operator can claim a right to property in a market share which he held at a time before the establishment of a common organization of a market, since such a market share constitutes only a momentary economic position exposed to the risks of changing circumstances. | 0 |
863,602 | 106. The fact that the contested joint action was implemented by other decisions adopted under Title V of the EU Treaty, the legality of which the Commission has not challenged, cannot determine the outcome of the present case. For, according to settled case-law, the legal basis for an act must be determined having regard to its own aim and content and not to the legal basis used for the adoption of other Union measures which might, in certain cases, display similar characteristics (see, to that effect, Case C-94/03 Commission v Council , paragraph 50). | 257 However, it does not appear that annulment limited to the section of the operative part of the contested decision which relates to the conditions and obligations set out in point 63 thereof is possible without the substance of the decision being altered. | 0 |
863,603 | 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). | 66. It must, however, be examined whether those offers of education have the provision of services as their subject-matter. For that purpose, it needs to be examined whether courses provided by a private school established in another Member State constitute, within the meaning of the first paragraph of Article 50 EC, ‘services ... normally provided for remuneration’. | 0 |
863,604 | 43. By contrast, if the taxable person chooses, when acquiring capital goods, to allocate those goods entirely to his private assets or to allocate only part of them to his business activities, no right to deduct can arise in relation to the part allocated to his private assets (see, to that effect, Case C-97/90 Lennartz [1991] ECR I-3795, paragraphs 8 and 9, and Case C-25/03 HE [2005] ECR I-3123, paragraph 43). | 25 In this connection, it is settled case-law that, in order to identify, from among the materials of which a product is composed, which is the one that gives it its essential character, it is necessary to determine whether the product would retain its characteristic properties if one or other of its constituents were removed from it (see, to that effect, Case 253/87 Sportex [1988] ECR 3351, paragraph 8). | 0 |
863,605 | 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). | 18. In that regard, the possibility granted by Netherlands law to resident parent companies and their resident subsidiaries to be taxed as if they formed a single tax entity, that is to say, to be subject to a tax integration scheme, constitutes an advantage for the companies concerned. That scheme allows, in particular, for the profits and losses of the companies constituting the tax entity to be consolidated at the level of the parent company and for the transactions carried out within the group to remain neutral for tax purposes. | 0 |
863,606 | 65 Furthermore, it is settled case-law that the statement of reasons required by Article 190 of the EC Treaty (now Article 253 EC) must be appropriate to the measure at issue and must disclose in a clear and unequivocal fashion the reasoning followed by the institution which adopted the measure in question in such a way as to enable the persons concerned to ascertain the reasons for the measure and to enable the competent Community Court to exercise its power of review. The requirement to state reasons must be evaluated according to the circumstances of each case, in particular the content of the measure in question, the nature of the reasons given and the interest which the addressees of the measure, or other parties to whom it is of direct and individual concern, may have in obtaining explanations. It is not necessary for the reasoning to go into all the relevant facts and points of law, since the question whether the statement of reasons meets the requirements of Article 190 of the Treaty must be assessed with regard not only to its wording but also to its context and to all the legal rules governing the matter in question (see, in particular, Case C-367/95 P Commission v Sytraval and Brink's France [1998] ECR I-1719, paragraph 63). | 63 As regards the Commission's obligation to state reasons, it is settled case-law that the statement of reasons required by Article 190 of the Treaty must be appropriate to the act at issue and must disclose in a clear and unequivocal fashion the reasoning followed by the institution which adopted the measure in question in such a way as to enable the persons concerned to ascertain the reasons for the measure and to enable the competent Community court to exercise its power of review. The requirements to be satisfied by the statement of reasons depend on the circumstances of each case, in particular the content of the measure in question, the nature of the reasons given and the interest which the addressees of the measure, or other parties to whom it is of direct and individual concern, may have in obtaining explanations. It is not necessary for the reasoning to go into all the relevant facts and points of law, since the question whether the statement of reasons meets the requirements of Article 190 of the Treaty must be assessed with regard not only to its wording but also to its context and to all the legal rules governing the matter in question (see, in particular, Joined Cases 296/82 and 318/82 Netherlands and Leeuwarder Papierwarenfabriek v Commission [1985] ECR 809, paragraph 19, Case C-350/88 Delacre and Others v Commission [1990] ECR I-395, paragraphs 15 and 16, and Case C-56/93 Belgium v Commission [1996] ECR I-723, paragraph 86). | 1 |
863,607 | 45. With a view to determining the exact scope of Article 41(1) of the Additional Protocol in a situation such as that at issue in the main proceedings, it must be recalled, first, that, in accordance with consistent case-law, the provision has direct effect. It lays down, clearly, precisely and unconditionally, an unequivocal ‘standstill’ clause, which contains an obligation entered into by the contracting parties which amounts in law to a duty not to act (see Savas , paragraphs 46 to 54 and 71, second indent; Abatay and Others , paragraphs 58, 59 and 117, first indent, and Case C‑16/05 Tum and Dari [2007] ECR I‑7415, paragraph 46). Consequently, the rights which Article 41(1) of the Additional Protocol confers on the Turkish nationals to whom it applies may be relied on before the courts of the Member States (see, in particular, Savas , paragraph 54, and Tum and Dari , paragraph 46). | 10 The Court has already held that, in order to fall within the scope of Directive 79/7, a benefit must constitute the whole or part of a statutory scheme providing protection against one of the specified risks, or a form of social assistance having the same objective (see, in particular, Case C-137/94 Richardson [1995] ECR I-3407, paragraph 8). | 0 |
863,608 | 106. It is also settled case-law that the principle of equal treatment is infringed only where comparable situations are treated differently or different situations are treated in the same way, unless such treatment is objectively justified (see, inter alia, Case C‑76/06 P Britannia Alloys & Chemicals v Commission [2007] ECR I‑4405, paragraph 40 and the case-law cited). | 35 Consequently, it must be held that, by precluding by regulation or administrative practice on the grounds of their nationality employed or self-employed workers from other Member States and the members of their families from being attributed large-family status for the purpose of the award of special benefits for such families and from being awarded family allowances, the Hellenic Republic has failed to fulfil its obligations under Articles 48 and 52 of the EC Treaty, Article 7 of Regulation No 1612/68, Article 7 of Regulation No 1251/70, Article 7 of Directive 75/34 and Article 3 of Regulation No 1408/71. | 0 |
863,609 | 31
Second, in accordance with the principle of fiscal territoriality, a Member State is entitled, in the case of a transfer of a non-resident permanent establishment to a non-resident company by way of a transfer of assets, to charge tax at the time of the transfer on the capital gains generated within its tax jurisdiction before the transfer. Such a measure is intended to prevent situations that might jeopardise the right of that Member State to exercise its powers of taxation in relation to activities carried on within that jurisdiction (see, to that effect, judgment of 21 May 2015, Verder LabTec, C‑657/13, EU:C:2015:331, paragraph 43 and the case-law cited). | 23 ALTHOUGH THE COURT EXPRESSLY REQUESTED THE APPLICANT TO SUPPLEMENT THE PARTICULARS OF ITS CLAIM IN THIS RESPECT , THE LATTER MERELY PRODUCED OVERALL FIGURES THE INTERPRETATION OF WHICH IS DOUBTFUL AND IT FAILED TO PROVE ANY ACTUAL DAMAGE WHICH IT HAS SPECIFICALLY SUFFERED IN THE COURSE OF ITS BUSINESS OR A CAUSAL CONNEXION BETWEEN THIS DAMAGE AND THE MEASURES ADOPTED BY THE COMMISSION .
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863,610 | 80. While it is for the domestic legal system of each Member State to lay down the detailed procedural rules governing actions for safeguarding rights which individuals derive from Community law, the fact remains that those rules must not be such as to render virtually impossible or excessively difficult the exercise of rights conferred by Community law (see, to that effect, Case 33/76 Rewe [1976] ECR 1989, paragraph 5, and Case C-129/00 Commission v Italy [2003] ECR I-0000, paragraph 25). | 50. It should be noted that the total amount of refunds constitutes part of the numerator of the ratio making it possible to calculate average loss. Moreover, that increase of the numerator necessarily implies an overestimation of the average loss and thus of the overall loss, in infringement of Article 15(1) of the basic regulation. | 0 |
863,611 | 15 Irish legislation under which only Irish nationals may register in Ireland pleasure craft which they own is therefore contrary to Articles 6, 48 and 52 of the Treaty, Article 7 of Regulation No 1251/70 and Article 7 of Directive 75/34 (Commission v France, paragraph 23). | 91. In that regard, it should be noted that, according to settled case-law, measures which, whatever their form, are likely directly or indirectly to favour certain undertakings or are to be regarded as an economic advantage which the recipient undertaking would not have obtained under normal market conditions are regarded as State aid ( Commission v Deutsche Post , paragraph 40 and case-law cited). | 0 |
863,612 | 49. As regards the detailed rules for fixing the amount of a one-off fee for rights of use for radio frequencies such as that at issue in the main proceedings, it should be noted that the Authorisation Directive lays down the requirements with which Member States must comply in determining the amount of a fee for the use of radio frequencies, without thereby expressly providing a specific method for determining the amount of such a fee ( Telefónica Móviles España , paragraph 25). | 46. Depending on the legal remedies provided for under domestic law, a national court may thus be seised of an application for interim relief such as the suspension of the measures at issue, in order to safeguard the interests of individuals and, in particular, to protect parties affected by the distortion of competition caused by the grant of the unlawful aid (see SFEI and Others , paragraph 52). | 0 |
863,613 | 24. In addition, the authorities of a Member State are required, when examining the application made by another Member State’s national for authorisation to practise a regulated profession, to take the professional qualifications of the party concerned into consideration and to compare, on the one hand, the qualifications shown by his diplomas and relevant professional experience with, on the other, the professional qualifications required by the national legislation to practise that profession, and to do so irrespective of whether or not a directive laying down specific rules on the mutual recognition of the diplomas concerned has been adopted (see, to that effect, Case C‑238/98 Hocsman [2000] ECR I-6623, paragraphs 23 and 31, and Case C‑313/01 Morgenbesser [2003] ECR I-13467, paragraphs 57 and 58). | 57. According to the case-law the principles of which were set out in Vlassopoulou , the authorities of a Member State, when considering a request by a national of another Member State for authorisation to exercise a regulated profession, must take into consideration the professional qualification of the person concerned by making a comparison between the qualifications certified by his diplomas, certificates and other formal qualifications and by his relevant professional experience and the professional qualifications required by the national rules for the exercise of the profession in question (see, most recently, Case C-232/99 Commission v Spain [2002] ECR I-4235, paragraph 21). | 1 |
863,614 | 67
However, it is only in circumstances where the action for annulment would unquestionably have been admissible that the Court has held that a person may not plead the invalidity of an act of the European Union before a national court (see, to that effect, judgments of 9 March 1994, TWD Textilwerke Deggendorf, C‑188/92, EU:C:1994:90, paragraphs 17 to 25; of 30 January 1997, Wiljo, C‑178/95, EU:C:1997:46, paragraphs 15 to 25; of 15 February 2001, Nachi Europe, C‑239/99, EU:C:2001:101, paragraphs 29 to 40; and of 22 October 2002, National Farmers’ Union, C‑241/01, EU:C:2002:604, paragraphs 34 to 39). In numerous other cases, the Court has held that it was not established that the action would unquestionably have been admissible (see, inter alia, to that effect, judgments of 23 February 2006, Atzeni and Others, C‑346/03 and C‑529/03, EU:C:2006:130, paragraphs 30 to 34; of 8 March 2007, Roquette Frères, C‑441/05, EU:C:2007:150, paragraphs 35 to 48; of 29 June 2010, E and F, C‑550/09, EU:C:2010:382, paragraphs 37 to 52; of 18 September 2014, Valimar, C‑374/12, EU:C:2014:2231, paragraphs 24 to 38; and of 5 March 2015, Banco Privado Português and Massa Insolvente do Banco Privado Português, C‑667/13, EU:C:2015:151, paragraphs 27 to 32). | 52. It must be held from the outset that a system for financing fair compensation such as that described in paragraphs 46 and 48 of this judgment is compatible with the requirements of a ‘fair balance’ only if the digital reproduction equipment, devices and media concerned are liable to be used for private copying and, therefore, are likely to cause harm to the author of the protected work. There is therefore, having regard to those requirements, a necessary link between the application of the private copying levy to the digital reproduction equipment, devices and media and their use for private copying. | 0 |
863,615 | 50
In that connection, as regards the third ground, the Court has already ruled, on appeal against the judgment of 3 March 2011 in Siemens and VA Tech Transmission & Distribution v Commission (T‑122/07 to T‑124/07, EU:T:2011:70), relied on by the appellants, that the Commission’s power to impose penalties does not extend to the power to determine the shares of the fine specific to each of the joint and several co-debtors in the context of their reciprocal relationships, but that it is for the national courts to determine those shares, in compliance with EU law, by applying national law (see, to that effect, judgment of 10 April 2014 in judgment in Commission and Others v Siemens Österreich and Others, C‑231/11 P to C‑233/11 P, EU:C:2014:256, paragraph 58 and 67). | 20. Si la décision litigieuse devait être considérée comme un acte réglementaire ne comportant pas de mesures d’exécution, ainsi que Telefónica le fait valoir dans le cadre de son troisième moyen, il ne serait pas nécessaire pour cette dernière de démontrer que, comme elle le soutient dans le cadre de son deuxième moyen, elle est individuellement concernée par cette décision. Il convient dès lors d’examiner le troisième moyen en premier lieu.
Sur le troisième moyen
Argumentation des parties | 0 |
863,616 | 42. Consequently, where a taxable person chooses to treat an entire building as forming part of the assets of his business and uses part of that building for private purposes he is both entitled to deduct the input VAT paid on all construction costs relating to that building and subject to the corresponding obligation to pay VAT on the amount of expenditure incurred to effect such use ( Wollny , paragraph 24). | 53 That finding cannot be disturbed by the argument which the United Kingdom derives from the Court's reasoning in paragraphs 59 and 60 of the Saint-Gobain judgment. | 0 |
863,617 | 27. In the second place, in so far as the provisions of the TFEU relied on by the referring court are concerned, it must be observed that, where a public contract does not come within the scope of Directive 2004/18, because it falls short of the relevant threshold laid down in Article 7 of that directive, that contract is subject to the fundamental rules and general principles of that treaty, provided that it is of certain cross-border interest in the light, inter alia, of its value and the place where it is carried out (see, to that effect, judgments in Ordine degli Ingegneri della Provincia di Lecce and Others , C‑159/11, EU:C:2012:817, paragraph 23, and Consorzio Stabile Libor Lavori Pubblici , C‑358/12, EU:C:2014:2063, paragraph 24). | 42. Il convient, dès lors, d’apprécier la conformité du contrôle technique litigieux au regard de l’article 28 CE, en vérifiant si l’obligation de soumettre les véhicules d’occasion précédemment immatriculés dans d’autres États membres à un contrôle technique préalablement à leur immatriculation en Pologne constitue une mesure d’effet équivalent à une restriction quantitative à l’importation, interdite par cette disposition. | 0 |
863,618 | 48. In respect of shareholdings not covered by Directive 90/435, it is for the Member States to determine whether, and to what extent, economic double taxation or a series of charges to tax on distributed profits is to be avoided and, for that purpose, to establish, either unilaterally or by conventions concluded with other Member States, procedures intended to prevent or mitigate such economic double taxation or series of charges to tax. However, this does not of itself mean that the Member States are entitled to impose measures that contravene the freedoms of movement guaranteed by the EC Treaty (see Test Claimants in Class IV of the ACT Group Litigation , paragraph 54; Amurta , paragraph 24; Commission v Italy , paragraph 31; and Commission v Spain , paragraph 40). | 43. The questions referred by the national court must be examined in the light of those principles. | 0 |
863,619 | 21. The Court may refuse to rule on a question referred by a national court only where it is quite obvious that the interpretation of European Union law that is sought bears no relation to the actual facts of the main action or its purpose, where the problem is hypothetical, or where the Court does not have before it the factual or legal material necessary to give a useful answer to the questions submitted to it (see, in particular, Joined Cases C‑94/04 and C‑202/04 Cipolla and Others [2006] ECR I‑11421, paragraph 25; Case C‑285/09 R [2010] ECR I‑12605, paragraph 32; and Case C‑307/10 Chartered Institute of Patent Attorneys [2012] ECR I‑0000, paragraph 32 and the case-law cited). | 24. With regard to Article 8(1), it must be noted that the obligatory exemption for mineral oils used as fuel for the purposes of navigation within Community waters is designed to facilitate intracommunity trade, particularly the movement of goods and the freedom to provide services capable of taking place on the waters concerned. | 0 |
863,620 | 41. With regard to pensions, it must be noted that, according to the settled case-law of the Court in relation to Article 119 of the EC Treaty, or, with effect from 1 May 1999, in relation to Article 141 EC, which concern the principle of equal treatment of men and women in relation to pay, the term ‘pay’ within the meaning of Article 141(2) EC covers pensions which depend on the employment relationship between worker and employer, excluding those deriving from a statutory scheme, to the financing of which workers, employers and possibly the public authorities contribute in a measure determined less by the employment relationship than by considerations of social policy (see, in particular, Case 80/70 Defrenne [1971] ECR 445, paragraphs 7 and 8; Case 170/84 Bilka-Kaufhaus [1986] ECR 1607, paragraphs 16 to 22; Case C‑262/88 Barber [1990] ECR I‑1889, paragraphs 22 to 28; and Joined Cases C‑4/02 and C‑5/02 Schönheit and Becker [2003] ECR I‑12575, paragraphs 56 to 64). | 15. Selon une jurisprudence constante, dans le cadre d’une procédure en manquement, il incombe à la Commission d’établir l’existence du manquement allégué et d’apporter à la Cour les éléments nécessaires à la vérification par celle-ci de cette existence. Toutefois, conformément à une jurisprudence également constante, les États membres sont tenus, en vertu de l’article 10 CE, de faciliter à la Commission l’accomplissement de sa mission, qui consiste notamment, selon l’article 211, premier tiret, CE, à veiller à l’application des dispositions du traité CE ainsi que des dispositions prises par les institutions en vertu de celui-ci (voir, notamment, arrêts du 25 octobre 2007, Commission/Irlande, C‑248/05, Rec. p. I‑9261, points 66 et 67, ainsi que du 22 janvier 2009, Commission/Pologne, C‑492/07, point 17). | 0 |
863,621 | 34. In that regard, the Court has indeed accepted, in relation to direct taxation, that the situation of residents and the situation of non-residents in a given Member State are not generally comparable, since there are objective differences between them, both from the point of view of the source of the income and from the point of view of their ability to pay tax or the possibility of account being taken of their personal and family circumstances (see, inter alia, Schumacker , paragraphs 31 to 33, and Case C-527/06 Renneberg [2008] ECR I‑7735, paragraph 59). | 20. As regards the subject-matter of the action, it must be remembered that under Article 92(2) of the Rules of Procedure of the Court the Court may at any time of its own motion consider whether there exists any absolute bar to proceeding with a case. | 0 |
863,622 | 10 As the Court has held on several occasions (in Mines de Potasse d' Alsace, cited above, paragraph 11, Dumez France and Tracoba, cited above, paragraph 17, and Case C-68/93 Shevill and Others v Presse Alliance [1995] ECR I-415, paragraph 19), that rule of special jurisdiction, the choice of which is a matter for the plaintiff, is based on the existence of a particularly close connecting factor between the dispute and courts other than those of the State of the defendant' s domicile which justifies the attribution of jurisdiction to those courts for reasons relating to the sound administration of justice and the efficacious conduct of proceedings. | 36 In that regard, the fact that a Member State requires a professional organisation to produce a draft tariff for services does not automatically divest the tariff finally adopted of the character of legislation. | 0 |
863,623 | 19 As a preliminary point, it must be recalled that the deduction system is meant to relieve the trader entirely of the burden of the VAT payable or paid in the course of all his economic activities, provided that such activities are themselves, in principle, subject to VAT (see, to this effect, Case 268/83 Rompelman v Minister van Financiën [1985] ECR 655, paragraph 19, Case C-37/95 Ghent Coal Terminal [1998] ECR I-1, paragraph 15, and Joined Cases C-110/98 to C-147/98 Gabalfrisa and Others [2000] ECR I-1577, paragraph 44). However, by way of exception, a taxable person who, like Samuel Montagu, carries out exempt transactions pursuant to Article 13B(d)(1) to (5) of the Sixth Directive in the circumstances provided for in Article 17(3)(c) is also entitled under that provision to deduct VAT to the extent that he has used input goods and services for the purpose of such exempt transactions. | 21. Since the Montreal Convention does not contain any definition of the term ‘damage’, it must be emphasised at the outset that, in the light of the aim of that convention, which is to unify the rules for international carriage by air, that term must be given a uniform and autonomous interpretation, notwithstanding the different meanings given to that concept in the domestic laws of the States Parties to that convention. | 0 |
863,624 | 35. Indeed, it is apparent from the Court’s well established case-law that the text of Article 81(1) EC refers generally to all agreements and concerted practices which, in either horizontal or vertical relationships, distort competition on the common market, irrespective of the market on which the parties operate, and that only the commercial conduct of one of the parties need be affected by the terms of the arrangements in question (see, to that effect, judgments in LTM , 56/65, EU:C:1966:38, p. 358; Consten and Grundig v Commission , 56/64 and 58/64, EU:C:1966:41, p.p. 492 and 493; Musique Diffusion française and Others v Commission , 100/80 to 103/80, EU:C:1983:158, paragraphs 72 to 80; Binon , 243/83, EU:C:1985:284, paragraphs 39 to 47; and Javico , C‑306/96, EU:C:1998:173, paragraphs 10 to 14). | 14 In the first place, it is not a general tax, since it applies only to a limited category of goods and services. Secondly, it is not charged at each stage of the production and distribution process, since it is imposed annually on the aggregate receipts of taxable undertakings. Thirdly, it is not levied on the value added at each transaction but on the gross amount of all receipts, and it is therefore impossible to establish precisely what fraction of the tax charged on each sale or service may be regarded as having been passed on to the consumer. | 0 |
863,625 | 58. Furthermore, the Court has already held that the fundamental principle of VAT neutrality requires that deduction of input VAT be allowed if the substantive requirements are satisfied, even if the taxable person has failed to comply with some of the formal requirements (see, to that effect, judgments in Ecotrade , C‑95/07 and C‑96/07, EU:C:2008:267 paragraph 63; in Uszodaépítő , C‑392/09, EU:C:2010:569, paragraph 39; in Nidera Handelscompagnie , C‑385/09, EU:C:2010:627, paragraphs 42 and 43; and in Idexx Laboratories Italia , C‑590/13, EU:C:2014:2429, paragraph 38). | 41 It follows that the expression to meet family expenses in Article 1(u)(i) of Regulation No 1408/71 is to be interpreted as referring, in particular, to a public contribution to a family's budget to alleviate the financial burdens involved in the maintenance (Unterhalt) of children. | 0 |
863,626 | 34. Quant au risque de troubles graves, il y a lieu de rappeler que l’existence de conséquences financières découlant pour un État membre d’un arrêt rendu à titre préjudiciel ne justifie pas, par elle-même, la limitation des effets de cet arrêt dans le temps (arrêts du 20 septembre 2001, Grzelczyk, C-184/99, Rec. p. I-6193, point 52; du 15 mars 2005, Bidar, C-209/03, Rec. p. I-2119, point 68, et Brzeziński, précité, point 58). Il incombe à l’État membre sollicitant une telle limitation de produire, devant la Cour, des données chiffrées établissant le risque de répercussions économiques graves (arrêts précités Brzeziński, points 59 et 60, ainsi que Kalinchev, points 54 et 55). | 52 It is also settled in case-law that the financial consequences which might ensue for a Member State from a preliminary ruling do not in themselves justify limiting the temporal effect of the ruling (see, in particular, Buchner and Others, paragraph 41). | 1 |
863,627 | 34. In the present case, such a dispensation is intended solely to adapt the conditions for the grant of that benefit to the situation of an applicant for an invalidity pension whose capacity and availability for work are, in fact, uncertain during the period in which a definitive decision is being adopted in regard to him (see, by analogy, De Cuyper , paragraphs 30 and 34). | 47. It is apparent from the order for reference that, contrary to the case which gave rise to Deutsche Telekom v Commission , TeliaSonera, as stated in paragraph 6 of this judgment, was not under any regulatory obligation to supply ADSL input services to operators. | 0 |
863,628 | 58. Furthermore, the Court has consistently held that the provisions which authorise derogations from the rules intended to ensure the effectiveness of the rights conferred by the Treaty in the field of public supply contracts must be strictly interpreted (judgment in Case C‑71/92 Commission v Spain [1993] ECR I-5923, paragraph 36). It is, therefore, for the Member States to show that their legislation constitutes a faithful transposition of the cases expressly provided for by the directive. In the present case, such evidence has not been provided by the Spanish Government. | 25. Il s’ensuit que, malgré les constatations opérées aux points 21 et 22 du présent arrêt, l’article 110 TFUE oblige chaque État membre à choisir et à aménager les taxes frappant les véhicules automobiles de façon à ce que celles-ci n’aient pas pour effet de favoriser la vente de véhicules d’occasion nationaux et de décourager ainsi l’importation de véhicules d’occasion similaires (arrêt Tatu, précité, point 56). | 0 |
863,629 | 103 The aid scheme in question therefore establishes a financial incentive to buy raw materials from agricultural and livestock holdings in Extremadura. In those circumstances, it must be regarded as a measure having equivalent effect to a quantitative restriction on imports, which is prohibited by the Treaty (see, to that effect, Case 249/81 Commission v Ireland [1982] ECR 4005, paragraphs 20 to 30). | 53
A procedure for the recognition of decisions imposing convictions handed down by the courts of other Member States, such as that at issue in the main proceedings, prior to the entry of those convictions in the criminal record, which, moreover, requires the transmission and translation of those decisions, is likely to delay considerably that entry, complicate the exchange of information between Member States, deprive the automatic translation system established by Decision 2009/316 of any effectiveness and jeopardise the attainment of the objectives pursued by Framework Decision 2009/315 and Decision 2009/316. | 0 |
863,630 | 47. It must be noted that the Court has consistently held that the principle of equal treatment requires that comparable situations must not be treated differently, and different situations must not be treated in the same way, unless such treatment is objectively justified (see, to that effect, judgment in Glatzel , C‑356/12, EU:C:2014:350, paragraph 43). | 35 Such a requirement, however, would not be compatible with those provisions if it had to be interpreted as precluding registration in the event that a secondary establishment or the centre for directing the operations of the vessel in the Member State in which the vessel was to be registered acted on instructions from a decision-taking centre located in the Member State of the principal establishment. | 0 |
863,631 | 15 As the Court has already held, the concept of aid is wider than that of a subsidy because it embraces not only positive contributions, such as subsidies themselves, but also measures which, in various forms, mitigate the charges which are normally included in the budget of an undertaking and which, without therefore being subsidies in the strict meaning of the word, are similar in character and have the same effect (Case C-387/92 Banco Exterior de España [1994] ECR I-877, paragraph 13, and Case C-295/97 Piaggio [1999] ECR I-3735, paragraph 34). | 37 As the Commission has emphasised, a comparative study of those provisions shows that the amended directive tightened up certain provisions of Directive 75/442. Consequently, the majority of the obligations imposed on the Member States under Directive 75/442 remain applicable under the amended directive. | 0 |
863,632 | 91. In the case of an aid scheme, the Commission may confine itself to examining the general characteristics of the scheme in question without being required to examine each particular case in which it applies (see, inter alia, Joined Cases C-15/98 and C-105/99 Italy and Sardegna Lines v Commission [2000] ECR I-8855, paragraph 51, and Case C-278/00 Greece v Commission [2004] ECR I-3997, paragraph 24) in order to establish whether the scheme involves elements of aid. | 50. It follows from the foregoing considerations that the term " medical care" in Article 13A(1)(b) of the Sixth Directive must be interpreted as covering all provision of medical care envisaged in letter (c) of the same provision, including services provided by persons who are not doctors but who provide paramedical services, such as psychotherapeutic treatment given by qualified psychologists. | 0 |
863,633 | 27. It must be recalled that the customs warehousing procedure allows the storage in a warehouse of non-Community goods with a suspension of import duties on those goods. Those goods, although they are physically on the customs territory of the European Union, are nevertheless regarded as non-Community goods. Entitlement to benefit from such a procedure is linked to compliance with certain obligations which allow the customs authorities to verify the state of the stock at any time, in accordance with Article 529(1) of the Implementing Regulation. Among those obligations, the obligation to keep stock records of goods placed under the customs warehousing procedure, pursuant to Article 105 of the Customs Code, is considered to be an essential obligation connected with that system (Case C-402/10 Groupe Limagrain Holding [2011] ECR I-10827, paragraphs 33 and 37). Non-fulfilment of the obligation to enter the removal of the goods in the appropriate stock records as soon as possible compromises customs supervision. | À titre liminaire, il convient de rappeler que, sous réserve de certaines exceptions non pertinentes pour la présente affaire,
la taxation des véhicules automobiles n’a pas été harmonisée au niveau de l’Union. Les États membres sont donc libres d’exercer
leur compétence fiscale dans ce domaine, à condition de l’exercer dans le respect du droit de l’Union (voir arrêt X, C‑302/12,
EU:C:2013:756, point 23 et jurisprudence citée). | 0 |
863,634 | 45. Next, it is settled case-law that, in the interests of legal certainty and 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 and in the section or chapter notes (judgment in Delphi Deutschland , C‑423/10, EU:C:2011:315, paragraph 23 and the case-law cited). | 33 However, since Article 4(1)(d) of Directive 69/335 does not provide that the contributions which it covers must come from a member of the company receiving them, an interpretation of a provision of that directive which would have the effect of reducing the scope of that article as if it contained such a condition cannot be accepted. | 0 |
863,635 | 62. Contrary to the submissions of Ireland and the United Kingdom Government, a request by the tax authorities of a Member State for information concerning a body established in another Member State, in order to determine whether a gift made to that body can benefit from a tax advantage, is by no means outside the scope of Directive 77/799. The information which Directive 77/799 allows the competent authorities of a Member State to request is in fact all the information which appears to them to be necessary in order to ascertain the correct amount of tax in relation to the legislation which they have to apply themselves ( Twoh International , cited above, paragraph 36). The information required in order to supplement that which a taxpayer has provided to the tax authorities of a Member State in order to obtain a tax advantage constitutes information capable of enabling each competent authority of the Member States concerned to effect a correct assessment of the income tax in a particular case within the meaning of Articles 1(1) and 2(1) of Directive 77/799. | 99 Where there is uncertainty as to the existence or extent of risks to human health, the institutions may take protective measures without having to wait until the reality and seriousness of those risks become fully apparent. | 0 |
863,636 | 14 The position is the same if domestic law confers on courts and tribunals a discretion to apply of their own motion binding rules of law. Indeed, pursuant to the principle of cooperation laid down in Article 5 of the Treaty, it is for national courts to ensure the legal protection which persons derive from the direct effect of provisions of Community law (see, in particular, the judgment in Case C-213/89 Factortame and Others [1990] ECR I-2433, paragraph 19). | 23. If such interests preclude acceptance of the worker’s request for a new period of annual leave, the employer is obliged to grant the worker a different period of annual leave proposed by him which is compatible with those interests, without excluding in advance the possibility that that period may fall outside the reference period for the annual leave in question. | 0 |
863,637 | 51. According to the case-law on agreements on the exchange of information, such agreements are incompatible with the rules on competition if they reduce or remove the degree of uncertainty as to the operation of the market in question with the result that competition between undertakings is restricted ( John Deere v Commission , paragraph 90, and Case C‑194/99 P Thyssen Stahl v Commission [2003] ECR I‑10821, paragraph 81). | 207
With regard to judicial review of compliance with that principle, it should also be borne in mind, as has already been stated in paragraph 124 of the present judgment, that the EU institutions must be allowed broad discretion when they adopt measures in areas which entail choices on their part, including of a political nature, and in which they are called upon to undertake complex assessments. Consequently, the legality of a measure adopted in one of those areas can be affected only if the measure is manifestly inappropriate having regard to the objective which those institutions are seeking to pursue (see, to that effect, judgment of 4 May 2016, Poland v Parliament and Council, C‑358/14, EU:C:2016:323, paragraph 79 and the case-law cited). | 0 |
863,638 | 56. In so far as vitamins are usually defined as substances which, in minute quantities, form an essential part of the daily diet and are indispensable for the proper functioning of the body, they cannot, as a general rule, be regarded as medicinal products when they are consumed in small quantities. Similarly, it is a fact that vitamin preparations are sometimes used, generally in large doses, for therapeutic purposes in combating certain diseases other than those of which the morbid cause is a vitamin deficiency. In such cases, it is beyond dispute that those vitamin preparations constitute medicinal products ( Van Bennekom , cited above, paragraphs 26 and 27). | 24. With regard to the dispute in the main proceedings, it is apparent, as held by the Gerechtshof te Amsterdam whose decision was the subject of the appeal in cassation pending before the referring court, that the economic purpose of a transaction such as that which took place between FDP and Levob is the supply, by a taxable person to a consumer, of functional software specifically customised to that consumer’s requirements. In that regard, and as the Netherlands Government has correctly pointed out, it is not possible, without entering the realms of the artificial, to take the view that such a consumer has purchased, from the same supplier, first, pre-existing software which, as it stood, was nevertheless of no use for the purposes of its economic activity, and only subsequently the customisation, which alone made that software useful to it. | 0 |
863,639 | 29. The objective pursued by the German tax legislation is to prevent the double taxation of company profits distributed in the form of dividends. Having regard to that objective, the cohesion of that tax system is assured as long as the correlation between the tax advantage granted in favour of the shareholder and the tax payable by way of corporation tax is maintained. Therefore, in a case such as that in the main proceedings, the granting to a shareholder, who is fully taxable in Germany for income tax purposes and who holds shares in a company established in another Member State, of a tax credit calculated by reference to the corporation tax payable by that company in that latter Member State would not threaten the cohesion of the German tax system and would constitute a measure less restrictive of the free movement of capital than that laid down by the German tax legislation (see, by analogy, Manninen , paragraph 46). | 45. À cet égard, il importe de rappeler que la Cour a eu l’occasion de préciser, en ce qui concerne la directive 2003/55, que, bien qu’il ne résulte pas explicitement de l’article 23, paragraphe 1, sous c), de cette directive, ni, d’ailleurs, des autres dispositions de ladite directive, que le prix de fourniture du gaz naturel devait, à compter du 1 er juillet 2007, être seulement fixé par le jeu de l’offre et de la demande, cette exigence découlait de la finalité même et de l’économie générale de la même directive qui, ainsi que le précisaient ses considérants 3, 4 et 18, avait pour objectif de parvenir progressivement à une libéralisation totale du marché du gaz naturel dans le cadre de laquelle, notamment, tous les fournisseurs peuvent librement délivrer leurs produits à tous les consommateurs (arrêt Federutility e.a., C-265/08, EU:C:2010:205, points 17 et 18). | 0 |
863,640 | 42. If examination of a Community measure reveals that it pursues a twofold purpose or that it has a twofold component and if one of those is identifiable as the main or predominant purpose or component, whereas the other is merely incidental, the act must be based on a single legal basis, namely that required by the main or predominant purpose or component (see Case C-36/98 Spain v Council [2001] ECR I-779, paragraph 59; Case C-211/01 Commission v Council [2003] ECR I‑8913, paragraph 39; and Case C-338/01 Commission v Council [2004] ECR I‑4829, paragraph 55). | 54. It must also be pointed out that Article 7(3) of that directive provides expressly that account is to be taken, in deciding whether information has been omitted, of the limitations of space and time of the medium of communication used and of the measures taken by the trader to make that information available to consumers by other means. | 0 |
863,641 | 53. However, even though it has a broad discretion, the Community legislature must base its choice on objective criteria. Furthermore, in assessing the burdens associated with various possible measures, it must examine whether objectives pursued by the measure chosen are such as to justify even substantial negative economic consequences for certain operators (see, to that effect, Joined Cases C‑96/03 and C‑97/03 Tempelman and van Schaijk [2005] ECR I‑1895, paragraph 48; Case C‑86/03 Greece v Commission [2005] ECR I‑10979, paragraph 96; and Case C‑504/04 Agrarproduktion Staebelow [2006] ECR I‑679, paragraph 37). | 73 PIONEER DISPUTES THAT ITS CONDUCT MAY BE DESCRIBED IN SUCH A WAY . IT MAINTAINS THAT IT WAS IN NO POSITION TO HAVE ANY CONTROL OVER THE CONDUCT OF SHRIRO OR MELCHERS . THE PURPOSE OF THE ANTWERP MEETING WAS NOT TO DISCUSS PARALLEL IMPORTS . ON THAT OCCASION , AS ON MANY OTHERS , PIONEER ' S REPRESENTATIVES MERELY LISTENED TO THE COMPLAINTS MADE BY MR SETTON OF MDF AND ADVISED HIM TO LOWER HIS PRICES . THE FORWARDING OF INFORMATION ON PARALLEL IMPORTS MERELY FORMS PART OF THE NORMAL EXCHANGE OF INFORMATION BETWEEN SUPPLIER AND DISTRIBUTOR CONCERNING THE MARKET SITUATION .
| 0 |
863,642 | 207. It follows that all the authorities of the Member States are subject to the obligation to ensure that provisions of Community law take full effect (see Francovich and Others , paragraph 32; Case C‑453/00 Kühne & Heitz [2004] ECR I‑837, paragraph 20; and Pfeiffer and Others , paragraph 111); that applies also when those authorities amend their Constitution.
– Clause 8(3) of the Framework Agreement | 38 The arising of the right to deduct the VAT paid on the first investment expenditure is thus in no way dependent upon formal recognition of the status of taxable person by the tax authority. The only effect of that recognition is that such status, once recognised, cannot, save in situations of fraud or abuse, be withdrawn from the taxpayer with retrospective effect, without infringing the principles of the protection of legitimate expectations and legal certainty. | 0 |
863,643 | 14 It follows from the case-law of the Court that the objective pursued by that provision, which is to prevent the implementation of aid contrary to the Treaty, implies that the prohibition laid down to that effect by the last sentence of Article 93(3) is effective during the whole of the preliminary period, which the Court considers to be of two months (judgment in Case 120/73 Lorenz [1973] ECR 1471, paragraph 4, and Case 84/82 Germany v Commission [1984] ECR 1451, paragraph 11). | 26. L’article 110 TFUE a pour objectif d’assurer la libre circulation des marchandises entre les États membres dans des conditions normales de concurrence. Il vise l’élimination de toute forme de protection pouvant résulter de l’application d’impositions intérieures discriminatoires à l’égard des produits originaires d’autres États membres (arrêt Tatu, précité, point 34 et jurisprudence citée). | 0 |
863,644 | 32. In addition, a system of taxation may be considered compatible with Article 90 EC only if it is so arranged as to exclude any possibility of imported products being taxed more heavily than similar domestic products, so that it cannot, in any event, have discriminatory effect ( Brzeziński , paragraph 40 and case-law cited). | 63. Il convient de rappeler que la Cour a jugé que la réglementation communautaire sur la limitation de l’utilisation des filets maillants dérivants fait partie intégrante de la politique agricole commune (voir arrêt du 24 novembre 1993, Mondiet, C‑405/92, Rec. p. I‑6133, point 24). Par ailleurs, la Cour a également jugé que, en cette matière, le Conseil dispose d’un pouvoir discrétionnaire et que le contrôle juridictionnel de ce pouvoir se limite à vérifier le caractère manifestement inapproprié d’une mesure arrêtée dans ce domaine par rapport à l’objectif que l’institution compétente entend poursuivre (voir arrêts du 16 mars 2006, Emsland-Stärke, C‑94/05, Rec. p. I‑2619, point 54, et du 24 mai 2007, Maatschap Schonewille-Prins, C‑45/05, Rec. p. I‑3997, point 46). | 0 |
863,645 | 56. The Court has also held that it follows from the wording of that provision that overlapping occurs not only when one person is entitled to two different family benefits at the same time, but also when two different persons - in this case two parents - are entitled to such benefits in respect of the same child. The spirit of the provisions of Regulation No 1408/71 governing the overlapping of family benefits and the solutions therein provided for in the event of overlapping demonstrate that the aim of the provision in question is to prevent not only the direct recipient of a family benefit, namely the worker, but also the indirect recipients thereof, that is to say the members of the worker’s family, from receiving two benefits of the same kind at the same time (see, to that effect, Case C‑168/88 Dammer EU:C:1989:652, paragraphs 10 and 12). | 41. It should be noted at the outset that, in proceedings brought pursuant to Article 267 TFEU, the Court has no jurisdiction to give a ruling on the facts in an individual case or to apply the rules which it has interpreted to national measures or situations, since those questions are matters for the exclusive jurisdiction of the national court (Case C‑451/03 Servizi Ausiliari Dottori Commercialisti [2006] ECR I‑2941, paragraph 69 and the case-law cited). Thus, it is not for the Court to take a view on whether the facts on which the dispute in the main proceedings is based, such as those set out in the order for reference, establish discrimination on grounds of sexual orientation. | 0 |
863,646 | 28. It follows from settled case-law, moreover, that Community law does not detract from the power of the Member States to organise their social security systems (see, in particular, Case 238/82 Duphar and Others [1984] ECR 523, paragraph 16, and Case C-70/95 Sodemare and Others [1997] ECR I-3395, paragraph 27), and that, in the absence of harmonisation at Community level, it is for the laws of each Member State to determine the circumstances in which social security benefits are granted (see, in particular, Case 110/79 Coonan [1980] ECR 1445, paragraph 12; Case C-349/87 Paraschi [1991] ECR I-4501, paragraph 15; and Joined Cases C-4/95 and C-5/95 Stöber and Piosa Pereira [1997] ECR I-511, paragraph 36). | 30 In such special circumstances, the transport is organized by the employer for purposes which are not other than those of the business. The personal benefit derived by employees from such transport appears to be of only secondary importance compared to the needs of the business. | 0 |
863,647 | 32. In that connection, the Court pointed out, in paragraph 84 of Bosman , cited above, that working conditions in the different Member States are governed sometimes by provisions laid down by law or regulation and sometimes by agreements and other acts concluded or adopted by private persons, and that, if the scope of Article 48 of the Treaty were to be confined to acts of a public authority, there would therefore be a risk of creating inequality in its application. | 45. However, as the Advocate General pointed out in point 62 of his Opinion, it must be noted that neither Directive 93/13 nor the directives which followed it, adding to the legislative framework of the protection of consumers, contain any provision governing the role which may or must be accorded to consumer protection associations in individual disputes involving a consumer. Thus, Directive 93/13 does not govern whether such associations must be entitled to intervene in support of consumers in such individual disputes. | 0 |
863,648 | 54. As to the question of whether decreases in pay ought to be taken into account, the Court has held that in the context of Article 234 EC proceedings it must, in order to determine whether it has jurisdiction, examine the conditions in which the case has been referred to it by the national court. The spirit of cooperation which must prevail in the preliminary ruling procedure requires the national court to have regard to the function entrusted to the Court of Justice, which is to assist in the administration of justice in the Member States and not to deliver advisory opinions on general or hypothetical questions (Case C-415/93 Bosman [1995] ECR I-4921, paragraph 59; Case C-379/98 PreussenElektra [2001] ECR I-2099, paragraph 38; Case C-390/99 Canal Satélite Digital [2002] ECR I-607, paragraph 18; and Case C‑451/99 Cura Anlagen [2002] ECR I-3193, paragraph 16). | 34 SFI also argues that the position of the Belgian authorities is a source of legal uncertainty. | 0 |
863,649 | 33. In that regard, it is clear from the case-law of the Court that the Community legal order does not, in principle, aim to define concepts on the basis of one or more national legal systems unless there is express provision to that effect (Case 64/81 Corman [1982] ECR 13, paragraph 8, and Case C-296/95 EMU Tabac and Others [1998] ECR I-1605, paragraph 30). | 8 THESE MINIMUM REQUIREMENTS ARE BASED ON THE PROVISIONS OF THE COMMON CUSTOMS TARIFF READ IN CONJUNCTION WITH REGULATION NO 1259/72 , THAT IS TO SAY , ON PROVISIONS OF COMMUNITY LAW WHICH DO NOT REFER TO LEGAL SYSTEMS OF THE MEMBER STATES IN DETERMINING THEIR MEANING AND SCOPE ; THE COMMUNITY LEGAL ORDER DOES NOT IN FACT AIM IN PRINCIPLE TO DEFINE ITS CONCEPTS ON THE BASIS OF ONE OR MORE NATIONAL LEGAL SYSTEMS WITHOUT EXPRESS PROVISION TO THAT EFFECT . IN THIS CASE ALL NATIONAL VARIATIONS FROM SUCH COMMUNITY REQUIREMENTS AS TO QUALITY TEND TO DISTORT THE UNIFORM EFFECT OF REGULATION NO 1259/72 AS AMENDED AND TO USE IT FOR PURPOSES OTHER THAN THAT FOR WHICH IT WAS INTENDED , WHICH IS THE DISPOSAL OF BUTTER STOCKS BY SALE AT A REDUCED PRICE TO CERTAIN PROCESSING UNDERTAKINGS BY PERMITTING A REDUCTION IN THE MONETARY COMPENSATORY AMOUNTS PERTAINING TO THE MARKETING OF PRODUCTS WHOSE DESTINATION IS NOT NECESSARILY THAT FOR WHICH A FAVOURABLE RATE IS PROVIDED BY THAT REGULATION .
| 1 |
863,650 | 43. En premier lieu, il ressort de la lecture combinée des articles 5 et 6 du statut ainsi que 3 et 9 du RAA que, contrairement aux fonctionnaires et aux agents temporaires qui occupent un emploi spécifiquement désigné dans le tableau des effectifs, les agents auxiliaires exercent, sauf en cas d’intérim, une activité administrative qui n’est pas comprise dans ce tableau (voir, en ce sens, arrêts du 1 er février 1979, Deshormes/Commission, 17/78, Rec. p. 189, point 35, et du 19 novembre 1981, Fournier/Commission, 106/80, Rec. p. 2759, point 9). | 35ARTICLE 3 OF THE CONDITIONS OF EMPLOYMENT PROVIDES THAT ' ' AUXILIARY STAFF ' ' MEANS STAFF ENGAGED FOR THE PERFORMANCE OF DUTIES IN AN INSTITUTION BUT NOT ASSIGNED TO A POST INCLUDED IN THE LIST OF POSTS APPENDED TO THE SECTION OF THE BUDGET RELATING TO THAT INSTITUTION , OR STAFF ENGAGED TO REPLACE AN OFFICIAL WHO IS UNABLE FOR THE TIME BEING TO PERFORM HIS DUTIES AND WHOSE POST COULD NOT BE FILLED BY TEMPORARY POSTING OF ANOTHER OFFICIAL .
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863,651 | 48
Thus, supplies of services by an IGP is covered by the exemption in Article 132(1)(f) of Directive 2006/112 where those supplies of services directly contribute to activities in the public interest mentioned in Article 132 thereof (see, by analogy, judgment of 5 October 2016, TMD, C‑412/15, EU:C:2016:738, paragraphs 31 to 33). | 31
Finally, as regards Article 132(1)(d) of Directive 2006/112, it must be pointed out that that provision, like points (b), (c) and (e) of that paragraph, concerns transactions directly linked to healthcare or which have a therapeutic purpose. | 1 |
863,652 | 24. Similarly, it is settled case-law of the Court on the Brussels Convention, which can be applied to Regulation No 44/2001, that, in so far as they introduce an exception to the general rules of jurisdiction set out in that regulation and, in particular to the rule set out in Article 2(1) of that regulation, according to which, subject to the regulation, persons domiciled in a Member State shall be sued in the courts of that Member State, the provisions of Article 22(1) of Regulation No 44/2001 must not be given an interpretation broader than is required by their objective. These provisions have the effect of depriving the parties of the choice of forum which would otherwise be theirs and, in certain cases, of resulting in their being brought before a court which is not that of the domicile of any of them (see, by analogy, judgment in ČEZ , C‑343/04, EU:C:2006:330, paragraphs 26 and 27 and the case-law cited). | 70. En outre, l’existence d’une violation des droits de la défense et du droit à une protection juridictionnelle effective doit être appréciée en fonction des circonstances spécifiques de chaque cas d’espèce (voir, en ce sens, arrêt du 25 octobre 2011, Solvay/Commission, C‑110/10 P, Rec. p. I‑10439, point 63), notamment de la nature de l’acte en cause, du contexte de son adoption et des règles juridiques régissant la matière concernée (voir arrêt Kadi II, point 102; voir également, en ce sens, à propos du respect du devoir de motivation, arrêts du 15 novembre 2012, Al-Aqsa/Conseil et Pays-Bas/Al-Aqsa, C‑539/10 P et C‑550/10 P, points 139 et 140, ainsi que Conseil/Bamba, C‑417/11 P, point 53) | 0 |
863,653 | 20 Where a charge is imposed on domestic and imported products according to the same criteria, the Court has consistently held that it may be necessary to take into account the purpose to which the revenue from the charge is put. Thus, if the revenue from such a charge is intended to finance activities for the special advantage of the taxed domestic product, it may follow that the charge imposed on the basis of the same criteria nevertheless constitutes discriminatory taxation in so far as the fiscal burden on the domestic products is neutralized by the advantages which the charge is used to finance, whilst the charge on the imported product constitutes a net burden (judgments in Case 73/79 Commission v Italy [1980] ECR 1533, paragraph 15, and in Compagnie Commerciale de l' Ouest, cited above, paragraph 26). | 76. It is to be noted, in that regard, that the rules prohibiting restrictions on freedom of movement and freedom of establishment laid down in Articles 28 and 31 of the EEA Agreement are identical to those established in Articles 39 EC and 43 EC. | 0 |
863,654 | 42. It follows that, in circumstances such as those of the case in the main proceedings, where an establishment, such as a publicly accessible library, which falls within Article 5(3)(n) of Directive 2001/29, gives access to a work contained in its collection to a ‘public’, namely all of the individual members of the public using the dedicated terminals installed on its premises for the purpose of research or private study, that must be considered to be ‘making [that work] available’ and, therefore, an ‘act of communication’ for the purposes of Article 3(1) of that directive (see, to that effect, judgment in Svensson and Others , EU:C:2014:76, paragraph 20). | 35. Consequently, those rules must, in particular, respect Article 15(1) of Directive 2000/31, which prohibits national authorities from adopting measures which would require an ISP to carry out general monitoring of the information that it transmits on its network. | 0 |
863,655 | 38. It must also be noted that, in the absence of any unifying or harmonising measures at European Union level, Member States retain the power to define, by treaty or unilaterally, the criteria for allocating their powers of taxation, particularly with a view to eliminating double taxation (Case C‑336/96 Gilly [1998] ECR I‑2793, paragraphs 24 and 30; Case C‑307/97 Saint-Gobain ZN [1999] ECR I‑6161, paragraph 57; Amurta , paragraph 17; and Commission v Italy , paragraph 29). | 118. To see whether the banking foundation which is a defendant in the main proceedings is to be classed as an ‘undertaking’, it is for the national court to determine whether it not only held controlling shareholdings in a banking company, but, in addition, actually exercised that control by involving itself directly or indirectly in the management of the latter. | 0 |
863,656 | 58. Furthermore, the Court has also held that the provisions on citizenship of the European Union are applicable as soon as they enter into force and must therefore be applied to the present effects of situations arising previously (see Case C‑224/98 D’Hoop [2002] ECR I‑6191, paragraph 25, and Lassal , paragraph 39). | 59. It follows from the foregoing that Article 36 TFEU must be interpreted as meaning that, where a national court examines national legislation in the light of the justification relating to the protection of the health and life of humans, under that article, it is bound to examine objectively whether it may reasonably be concluded from the evidence submitted by the Member State concerned that the means chosen are appropriate for the attainment of the objectives pursued and whether it is possible to attain those objectives by measures that are less restrictive of the free movement of goods and of the CMO.
The third question | 0 |
863,657 | 51. It is only exceptionally that the Court may, in application of the general principle of legal certainty inherent in the Community legal order, be moved to restrict for any person concerned the opportunity of relying on a provision which it has interpreted with a view to calling in question legal relationships established in good faith. Two essential criteria must be fulfilled before such a limitation can be imposed, namely that those concerned should have acted in good faith and that there should be a risk of serious difficulties (see, inter alia, Case C‑57/93 Vroege [1994] ECR I‑4541, paragraph 21, and Case C‑372/98 Cooke [2000] ECR I‑8683, paragraph 42). | 25. Il convient de rappeler que, selon une jurisprudence constante de la Cour, 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 peuvent être pris en compte par la Cour (voir, notamment, arrêts du 11 janvier 2007, Commission/Irlande, C‑183/05, Rec. p. I‑137, point 17, et du 11 novembre 2010, Commission/Italie, C‑164/09, point 19). | 0 |
863,658 | 60
As regards Article 13(2) of Regulation No 1408/71, its sole purpose is to determine the national legislation applicable to persons who are in one of the situations referred to in subparagraphs (a) to (f) thereof (judgment of 11 June 1998, Kuusijärvi, C‑275/96, EU:C:1998:279, paragraph 29). | 77 Since VAT was not levied on the tolls collected as consideration for the use of certain roads in the United Kingdom, the corresponding amounts were not taken into account in determining the VAT own resources base, with the result that the United Kingdom has thereby also breached the rules relating to the system of the Community's own resources. | 0 |
863,659 | 20. In this connection it is to be borne in mind that any national of a Member State, irrespective of his place of residence and his nationality, who has exercised the right to freedom of movement for workers or freedom of establishment and who has been employed in a Member State other than that of residence falls within the ambit of Article 39 EC or of Article 43 EC, as the case may be (Case C‑152/03 Ritter-Coulais [2006] ECR I‑1711, paragraph 31; Case C‑470/04 N [2006] ECR I‑7409, paragraph 28; and Case C‑212/05 Hartmann [2007] ECR I‑0000, paragraph 17). | 65. That intention is implicit in certain methods of advertising. | 0 |
863,660 | 30. It also follows from the Court’s case-law that, while recourse to Article 95 EC as a legal basis is possible if the aim is to prevent future obstacles to trade resulting from the heterogeneous development of national laws, the emergence of such obstacles must be likely and the measure in question must be designed to prevent them (see, to that effect, Case C-350/92 Spain v Council [1995] ECR I-1985, paragraph 35, Germany v Parliament and Council , paragraph 86, Case C-377/98 Netherlands v Parliament and Council [2001] ECR I-7079, paragraph 15, and British American Tobacco (Investments) and Imperial Tobacco , paragraph 61). | 35 The regulation thus aims to prevent the heterogeneous development of national laws leading to further disparities which would be likely to create obstacles to the free movement of medicinal products within the Community and thus directly affect the establishment and the functioning of the internal market (sixth recital). | 1 |
863,661 | 29. In that regard, it should be borne in mind that the rules governing deduction are meant to relieve the trader entirely of the burden of the VAT due or paid in the course of all his economic activities. The common system of VAT consequently ensures complete neutrality of taxation of all economic activities, whatever their purpose or results, provided that those activities are themselves subject to VAT (see, inter alia, Kittel and Recolta Recycling , paragraph 48 and the case-law cited). | 48. The rules governing deduction are meant to relieve the trader entirely of the burden of the VAT payable or paid in the course of all his economic activities. The common system of VAT consequently ensures neutrality of taxation of all economic activities, whatever their purpose or results, provided that those activities are themselves subject in principle to VAT (see, inter alia, Case C‑408/98 Abbey National [2001] ECR I‑1361, paragraph 24, and Case C‑25/03 HE [2005] ECR I‑3123, paragraph 70). | 1 |
863,662 | 80. As a preliminary point, it is appropriate to observe, first, that the purpose of Article 2 of the Directive is to define the types of signs of which a trade mark may consist (Case C-273/00 Sieckmann [2002] ECR I-11737, paragraph 43), irrespective of the goods or services for which protection might be sought (see to that effect Sieckmann , paragraphs 43 to 55, Libertel , paragraphs 22 to 42, and Case C-283/01 Shield Mark [2003] ECR I-0000, paragraphs 34 to 41). It provides that a trade mark may consist inter alia of " words" and " letters" , provided that they are capable of distinguishing the goods or services of one undertaking from those of other undertakings. | 32 Second, it follows from Article L. 1 of the Code that the pension there referred to is granted in remuneration for the services performed by civil servants until their retirement from the service, and its amount takes account of the level, duration and nature of the services performed. | 0 |
863,663 | 73. It is true that Member States may, in certain circumstances, treat the concealment of the existence of an intra-Community transaction as an attempt to evade VAT and impose, in such a case, fines or penalty payments prescribed by their domestic law, provided that they are proportionate to the gravity of the abuse (see, to that effect, Collée , paragraph 40). | 55. In accordance with the logic of the institutional architecture referred to in paragraphs 50 and 51 of this judgment, the judicial review thus exercised by the Court of First Instance cannot consist of a mere repetition of a review previously carried out by the Board of Appeal of OHIM. | 0 |
863,664 | 39. As regards the consequences which non‑compliance with those formalities could entail, the Court has held that, where the competent authority of a Member State considers that Directive 91/628 has not been complied with but that has not led to the death of the animals, the Community legislature grants a certain amount of discretion to that authority to determine whether it is appropriate, as a result of non‑compliance with a provision of that directive, for the export refund to be forfeited, reduced or retained. Such discretion is not unlimited, however, since it is circumscribed by Article 5 of Regulation No 615/98 (see Viamex Agrar Handel and ZVK , paragraphs 38 and 39). | 37
In that respect, it must be recalled that the question whether the General Court could, properly in law, conclude that the Commission had failed in its duty to state reasons is a question of law subject to the review of the Court of Justice on appeal (see, to that effect, judgments of 6 November 2008 in Netherlands v Commission, C‑405/07 P, EU:C:2008:613, paragraph 44; 3 September 2009 in Moser Baer India v Council, C‑535/06 P, EU:C:2009:498, paragraph 34, and 16 February 2012, Council and Commission v Interpipe Niko Tube and Interpipe NTRP, C‑191/09 P and C‑200/09 P, EU:C:2012:78, paragraph 108). | 0 |
863,665 | 48. In this regard, it must be stated first of all that in the absence of harmonisation of the conditions of access to a particular occupation the Member States are entitled to lay down the knowledge and qualifications needed in order to pursue it and to require the production of a diploma certifying that the holder has the relevant knowledge and qualifications (see judgments in Vlassopoulou , C‑340/89, EU:C:1991:193, paragraph 9, and Peśla , C‑345/08, EU:C:2009:771, paragraph 34). | 39. In any event, however, as the Advocate General notes in point 27 of her Opinion, Article 11(3) of Regulation No 562/2006 merely repeats the wording of Article 6b(3) of the CISA, which was in force when the appellant in the main proceedings was officially accused of being unlawfully present on Spanish territory. | 0 |
863,666 | 46. Thus, the objective of the time-limit provided for in Article 455(1) of the implementing regulation, read in conjunction with Article 11(1) of the TIR Convention, is to ensure the diligent and uniform application of the provisions relating to the recovery of duties and taxes in order to secure rapid and effective availability of the European Union’s own resources. In the light of that objective, the time-limit provided for in that provision must therefore be regarded as constituting a procedural rule which is directed only at the administrative authorities with a view to encouraging them to intervene as soon as possible (see, by analogy, Case C‑161/08 Internationaal Verhuis- en Transportbedrijf Jan de Lely [2009] ECR I‑4075, paragraphs 50 and 51, in respect of Commission Regulation (EEC) No 1593/91 of 12 June 1991 providing for the implementation of Council Regulation (EEC) No 719/91 on the use in the Community of TIR carnets and ATA carnets as transit documents (OJ 1991 L 148, p. 11)). | 34 Now, the Trust manages the assets it holds, consisting in part of its shareholding in the Foundation and of other financial instruments. Its investment activities, as described above, consist essentially in the acquisition and sale of shares and other securities with a view to maximizing the dividends and capital yields which are destined for the promotion of medical research. | 0 |
863,667 | 14. Those special jurisdictional rules must be restrictively interpreted and cannot give rise to an interpretation going beyond the cases expressly envisaged by the Convention (see Case 189/87 Kalfelis [1988] ECR 5565, paragraph 19, and Case C-433/01 Blijdenstein [2004] ECR I‑0000, paragraph 25). | 39. This conclusion is borne out by the contents of Clause 5(1) of the Framework Agreement, which, in conformity with the third paragraph of the preamble to the Framework Agreement as well as paragraphs 8 and 10 of its general considerations, makes it possible for Member States, when implementing the agreement, to take account of the needs of specific sectors and/or categories of workers involved, provided that that is justified on objective grounds (see, to this effect, Marrosu and Sardino , C-53/04, EU:C:2006:517, paragraph 45, and Kücük , C‑586/10, EU:C:2012:39, paragraph 49). | 0 |
863,668 | 33
The Court has, further, pointed out that, since that system enables the persons responsible for payment to pass on the amount of the private copying levy in the price charged for making the reproduction equipment, devices and media available, or in the price for the copying service supplied, the burden of the levy will ultimately be borne by the private user who pays that price, in a way consistent with the ‘fair balance’, referred to in recital 31 of Directive 2001/29 between the interests of the holders of the exclusive right of reproduction and those of the users of the protected subject matter (see, to that effect, judgments of 16 June 2011, Stichting de Thuiskopie, C‑462/09, EU:C:2011:397, paragraph 28, and 11 July 2013, Amazon.com International Sales and Others, C‑521/11, EU:C:2013:515, paragraph 25). | 78. Accordingly, it does not appear that, in authorising the 2000-2006 aid scheme, the Commission infringed the principle of equal treatment.
The validity of the contested decision in the light of the obligation to state reasons | 0 |
863,669 | 29
For the purpose of categorising a national measure as State aid, it is necessary, not to establish that the aid has a real effect on trade between the Member States and that competition is actually being distorted, but only to examine whether that aid is liable to affect such trade and distort competition (judgments of 30 April 2009, Commission v Italy and Wam, C‑494/06 P, EU:C:2009:272, paragraph 50, and of 26 October 2016, Orange v Commission, C‑211/15 P, EU:C:2016:798, paragraph 64). | 43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC. | 0 |
863,670 | 30 However, it is settled case-law that Article 6(1) cannot be construed as permitting a Member State to modify unilaterally the scope of the system of gradually integrating Turkish workers into the host State's labour force (see, most recently, Case C-1/97 Birden v Stadtgemeinde Bremen [1998] ECR I-7747, paragraph 37), so that that State no longer has the power to adopt measures regarding residence which are such as to impede the exercise of the rights expressly granted by Decision No 1/80 to someone who fulfils its conditions and, by the same token, is already duly integrated in the host Member State. | 42. Une telle restriction peut toutefois être admise s’il s’avère qu’elle répond à des raisons impérieuses d’intérêt général, qu’elle est propre à garantir la réalisation de l’objectif qu’elle poursuit et qu’elle ne va pas au-delà de ce qui est nécessaire pour l’atteindre (voir, en ce sens, arrêts du 14 décembre 2006, Commission/Autriche, C‑257/05, point 23, et du 28 avril 2009, Commission/Italie, précité, point 72). | 0 |
863,671 | 49. In that respect, it is settled case-law that any advantage resulting from the low taxation to which a subsidiary established in a Member State other than the one in which the parent company was incorporated is subject cannot by itself authorise that Member State to offset that advantage by less favourable tax treatment of the parent company (see, to that effect, Case 270/83 Commission v France [1986] ECR 273, paragraph 21; see also, by analogy, Case C-294/97 Eurowings Luftverkehr [1999] ECR I-7447, paragraph 44, and Case C-422/01 Skandia and Ramstedt [2003] ECR I-6817, paragraph 52). The need to prevent the reduction of tax revenue is not one of the grounds listed in Article 46(1) EC or a matter of overriding general interest which would justify a restriction on a freedom introduced by the Treaty (see, to that effect, Case C-136/00 Danner [2002] ECR I-8147, paragraph 56, and Skandia and Ramstedt , paragraph 53). | 20
In particular, it is not for the EU judicature, in the context of that review, to substitute its own economic assessment for that of the Commission (judgment of 24 October 2013, Land Burgenland and Others v Commission, C‑214/12 P, C‑215/12 P and C-223/12 P, EU:C:2013:682, paragraph 78). | 0 |
863,672 | 18. ‘Economic activity’ is defined in Article 4(2) of the Sixth Directive as including all activities of producers, traders and persons supplying services, inter alia the exploitation of tangible or intangible property for the purpose of obtaining income therefrom on a continuing basis ( Régie dauphinoise , paragraph 15, and T-Mobile Austria and Others , paragraph 33). The latter criteria, relating to the permanent nature of the activity and the income which is obtained from it, have been treated by the case-law as applying not only to the exploitation of property, but to all of the activities referred to in Article 4(2) of the Sixth Directive. An activity is thus, generally, categorised as economic where it is permanent and is carried out in return for remuneration which is received by the person carrying out the activity (see to that effect, Commission v Netherlands , paragraphs 9 and 15). | 33. Under Article 4(1) of the Sixth Directive, ‘taxable person’ means any person who independently carries out in any place any economic activity specified in paragraph 2 thereof, whatever the purpose or results of that activity. ‘Economic activity’ is defined in Article 4(2) as including all activities of producers, traders and persons supplying services, inter alia the exploitation of tangible or intangible property for the purpose of obtaining income therefrom on a continuing basis. | 1 |
863,673 | 60. In that context, it must also be recalled that, although the criterion of the nutritional need of the population of a Member State can play a role in its detailed assessment of the risks which the addition of nutrients to foodstuffs may pose for public health, the absence of such a need cannot, by itself, justify a total prohibition, on the basis of Article 30 EC, of the marketing of foodstuffs lawfully manufactured and/or marketed in other Member States ( Commission v Denmark , paragraph 54, Commission v France , paragraphs 59 and 60, and Joined Cases C-211/03, C-299/03, C-316/03 and C-318/03 HLH Warenvertriebs and Orthica [2005] ECR I-5141, paragraph 69). | 16 ARTICLE 52 PROVIDES FOR THE IMPLEMENTATION OF THIS GENERAL PROVISION IN THE SPECIAL SPHERE OF THE RIGHT OF ESTABLISHMENT . | 0 |
863,674 | 29. Sur ce point, la Cour a considéré que l’on est en présence d’une concession de services lorsque le mode de rémunération convenu tient dans le droit du prestataire d’exploiter sa propre prestation et implique que celui-ci prenne en charge le risque lié à l’exploitation des services en question (voir arrêt du 18 juillet 2007, Commission/Italie, C-382/05, Rec. p. I-6657, point 34 et jurisprudence citée). | 43. Accordingly, subject to compliance with the principle of fiscal neutrality inherent in the common system of VAT, Member States may apply a reduced rate of VAT to concrete and specific aspects of water supplies covered by Category 2 of Annex H of the Sixth Directive, such as mains connections. | 0 |
863,675 | 32 In that respect, it is settled case-law that the concept of worker has a specific Community meaning and must not be interpreted narrowly. It must be defined in accordance with objective criteria which distinguish an employment relationship by reference to the rights and duties of the persons concerned. In order to be treated as a worker, a person must pursue an activity which is genuine and effective, to the exclusion of activities on such a small scale as to be regarded as purely marginal and ancillary. The essential feature of an employment relationship is that for a certain period of time a person performs services for and under the direction of another person in return for which he receives remuneration. By contrast, neither the sui generis nature of the employment relationship under national law, nor the level of productivity of the person concerned, the origin of the funds from which the remuneration is paid or the limited amount of the remuneration can have any consequence in regard to whether or not the person is a worker for the purposes of Community law (see, as regards Article 48 of the Treaty, in particular Case 66/85 Lawrie-Blum [1986] ECR 2121, paragraphs 16 and 17; Case 197/86 Brown [1988] ECR 3205, paragraph 21; Case 344/87 Bettray [1989] ECR 1621, paragraphs 15 and 16; Case C-357/89 Raulin [1992] ECR I-1027, paragraph 10; and Case C-3/90 Bernini [1992] ECR I-1071, paragraphs 14 to 17; and, as regards Article 6(1) of Decision No 1/80, Case C-36/96 Günaydin [1997] ECR I-5143, paragraph 31, Case C-98/96 Ertanir [1997] ECR I-5179, paragraph 43, and Birden, paragraphs 25 and 28). | 44. Dès lors, le Tribunal n’a pas commis d’erreur de droit en jugeant, au point 132 de l’arrêt attaqué, s’agissant de l’argument tiré de ce que Bolloré n’aurait pas eu à répondre, dans la première procédure administrative, des agissements de Copigraph, que, en raison de l’unité économique formée par ces sociétés, ces agissements étaient tout autant ceux de Bolloré, cette dernière étant mise en cause pour une infraction qu’elle était censée avoir commise elle-même. En effet, par cette constatation, le Tribunal confirmait l’imputabilité de l’infraction à Bolloré en raison de sa responsabilité, en tant que société détentrice de 100 % du capital de Copigraph, pour la participation de cette dernière à l’entente. | 0 |
863,676 | 76. So far as the proportionality of the measure is concerned, it must be recalled that the principle of proportionality, which is one of the general principles of Community law, requires that measures adopted do not exceed the limits of what is appropriate and necessary in order to attain the objectives legitimately pursued by the legislation in question; when there is a choice between several appropriate measures, recourse must be had to the least onerous, and the disadvantages caused must not be disproportionate to the aims pursued (see Joined Cases C-13/91 and C-113/91 Debus [1992] ECR I-3617, paragraph 16, and Case C-180/96 United Kingdom v Commission , cited above). | 11 THE ELIMINATION OF LINGUISTIC DISCREPANCIES BY WAY OF INTERPRETATION MAY IN CERTAIN CIRCUMSTANCES RUN COUNTER TO THE CONCERN FOR LEGAL CERTAINTY , INASMUCH AS ONE OR MORE OF THE TEXTS INVOLVED MAY HAVE TO BE INTERPRETED IN A MANNER AT VARIANCE WITH THE NATURAL AND USUAL MEANING OF THE WORDS . CONSEQUENTLY , IT IS PREFERABLE TO EXPLORE THE POSSIBILITIES OF SOLVING THE POINTS AT ISSUE WITHOUT GIVING PREFERENCE TO ANY ONE OF THE TEXTS INVOLVED .
| 0 |
863,677 | 51. In order for a transaction to be classified as a supply of goods to a person for the purposes of Article 14(1) of Directive 2006/112, it is necessary that that transaction has the effect of authorising that person actually to dispose of them, as if he was the owner of the goods. According to settled case-law, the concept of ‘supply of goods’ referred to in Article 14(1) of Directive 2006/112 does not refer to the transfer of ownership in accordance with the procedures prescribed by the applicable national law, but covers any transfer of tangible property by one party which empowers the other party actually to dispose of it as if he were its owner (judgment in Evita-K , C‑78/12, EU:C:2013:486, paragraph 33 and the case-law cited). | S’agissant des difficultés dont la République portugaise fait état en vue de s’exonérer du retard apporté à la connexion au Resper, il découle d’une jurisprudence constante de la Cour qu’un État membre ne saurait exciper de dispositions, de pratiques ou de situations internes pour justifier le non-respect des obligations et des délais résultant du droit de l’Union (arrêt du 11 septembre 2014, Commission/Portugal, C‑277/13, EU:C:2014:2208, point 59 et jurisprudence citée). | 0 |
863,678 | 37
According to the Court’s settled case-law, provisions of a directive which derogate from a general principle established by that directive must be interpreted strictly (judgments of 16 July 2009, Infopaq International, C‑5/08, EU:C:2009:465, paragraph 56, and of 10 April 2014, ACI Adam and Others, C‑435/12, EU:C:2014:254, paragraph 22). | 37
Accordingly, it is not necessary to rule on the interpretation of Article 48 TFEU or of Article 4(3) TEU. | 0 |
863,679 | 34. It must be observed, first of all, that the mere fact that secondary Community legislation lays down certain provisions relating to the protection of minority shareholders is not sufficient in itself to establish the existence of a general principle of Community law, in particular if the scope of those provisions is limited to rights which are well defined and certain. Therefore, in examining the provisions mentioned by the national court, the sole purpose is to ascertain whether they give any conclusive indications of the existence of such a principle. In that connection, it must be stated that only if those provisions are drafted so as to have binding effect (see, to that effect Case C‑149/96 Portugal v Council [1999] ECR I‑8395, paragraph 86, and Case C‑189/01 Jippes and Others [2001] ECR I-5689, paragraph 74), will those provisions have indicative value showing the well-defined content of the principle concerned (see, to that effect, Jippes and Others , paragraph 73). | 69. Whatever the mechanism adopted for preventing or mitigating the imposition of a series of charges to tax or economic double taxation, the freedoms of movement guaranteed by the Treaty preclude a Member State from treating foreign-sourced dividends less favourably than nationally-sourced dividends, unless such a difference in treatment concerns situations which are not objectively comparable or is justified by overriding reasons in the public interest (see, to this effect, judgments in Lenz , C‑315/02, EU:C:2004:446, paragraphs 20 to 49; Manninen , C‑319/02, EU:C:2004:484, paragraphs 20 to 55; and Test Claimants in the FII Group Litigation , EU:C:2006:774, paragraph 46). | 0 |
863,680 | 30
The Commission also points out that mere administrative practices, which by their nature are alterable at will by the authorities and are not given the appropriate publicity, cannot be regarded as constituting the proper fulfilment of obligations to transpose a directive (judgment of 10 September 2009 in Commission v Greece, C‑286/08, not published, EU:C:2009:543, paragraph 51 and the case-law cited). Accordingly, a circular cannot replace a ministerial decree. | 33
The principle of mutual recognition on which the European arrest warrant system is based is itself founded on the mutual confidence between the Member States that their national legal systems are capable of providing equivalent and effective protection of the fundamental rights recognised at EU level, particularly in the Charter of Fundamental Rights of the European Union (judgment of 5 April 2016 in Aranyosi and Căldăraru, C‑404/15 and C‑659/15 PPU, EU:C:2016:198, paragraph 77 and the case-law cited). | 0 |
863,681 | 140. In accordance with that line of case-law, the concept of an undertaking covers any entity engaged in an economic activity, regardless of its legal status and the way in which it is financed. That concept must be understood as designating an economic unit even if in law that unit consists of several natural or legal persons. When such an economic entity infringes the competition rules, it is for that entity, according to the principle of personal responsibility, to answer for that infringement (judgment in Alliance One International and Standard Commercial Tobacco v Commission and Commission v Alliance One International and Others , C‑628/10 P and C‑14/11 P, EU:C:2012:479, paragraph 42 and the case-law cited). | 41. Cela est d’autant plus vrai que, ainsi que l’a exposé le Tribunal au point 31 de l’arrêt attaqué, un tel critère constitue un élément devant être pris en considération dans le cadre de l’appréciation du public pertinent ainsi que du risque de confusion. | 0 |
863,682 | 46 Article 4 of the Sixth Directive does not, however, preclude the tax authority from requiring objective evidence in support of the declared intention to commence economic activities which will give rise to taxable transactions. In that context, it is important to state that a taxable person acquires that status definitively only if he made the declaration of intention to begin the envisaged economic activities in good faith. In cases of fraud or abuse, in which, for example, the person concerned, on the pretext of intending to pursue a particular economic activity, in fact sought to acquire as his private assets goods in respect of which a deduction could be made, the tax authority may claim repayment of the sums retroactively on the ground that those deductions were made on the basis of false declarations (Rompelman, paragraph 24, and INZO, paragraphs 23 and 24). | 21. Those considerations also apply where a company established in a Member State carries on business in another Member State through a permanent establishment (Case C-414/06 Lidl Belgium [2008] ECR I‑3601, paragraph 20). | 0 |
863,683 | 53. The objective of the Unfair Commercial Practices Directive, which is to protect consumers in full against practices of that kind, relies on the assumption that, in relation to a trader, the consumer is in a weaker position, particularly with regard to the level of information, in that the consumer must be considered to be economically weaker and less experienced in legal matters than the other party to the contract (see judgment in Zentrale zur Bekämpfung unlauteren Wettbewerbs , C‑59/12, EU:C:2013:634, paragraph 35). | 46. It has been consistently held (see, in particular, Joined Cases C‑189/02 P, C‑202/02 P, C‑205/02 P to C‑208/02 P and C‑213/02 P Dansk Rørindustri and Others v Commission [2005] ECR I‑5425, paragraphs 240 to 243, and the case‑law cited) that the Commission enjoys a wide discretion as regards the method used for calculating fines and that it can, in this respect, take account of numerous factors, whilst complying with the ceiling on turnover laid down in Article 15(2) of Regulation No 17. | 0 |
863,684 | 58. In this connection, it is true that preventing possible tax evasion, avoidance and abuse is an objective recognised and encouraged by Directive 2006/112 and European Union law cannot be relied on for fraudulent or abusive ends (see, inter alia, Case C-255/02 Halifax and Others [2006] ECR I-1609, paragraphs 68 and 71; Joined Cases C-80/11 and C-142/11 Mahagében and Dávid [2012] ECR, paragraph 41; and Bonik , paragraphs 35 and 36). | 35. That being so, it must also be borne in mind that the prevention of tax evasion, avoidance and abuse is an objective recognised and encouraged by Directive 2006/112 (see, inter alia, Halifax and Others , paragraph 71; Kittel and Recolta Recycling , paragraph 54; Case C-285/09 R [2010] ECR I-12605, paragraph 36; Case C-504/10 Tanoarch [2011] ECR I-10853, paragraph 50; and Mahagében and Dávid , paragraph 41). | 1 |
863,685 | 43. That provision defines ‘taxable person’ by reference to the term ‘economic activity’. It is the existence of such an activity which establishes the status of ‘taxable person’ (see Case C‑32/03 Fini H [2005] ECR I-1599, paragraph 19). | 5. Par l’arrêt Comitato «Venezia vuole vivere» e.a./Commission (C‑71/09 P, C‑73/09 P et C‑76/09 P, EU:C:2011:368), la Cour a rejeté les pourvois formés contre l’arrêt mentionné au point précédent. | 0 |
863,686 | 88 In that regard, it should be noted in first place that the period provided for in Article 7(1)(c) is a guide rather than mandatory (see, mutatis mutandis, Case 246/87 Continentale Produkten-Gesellschaft Erhardt-Renken v Hauptzollamt München-West [1989] ECR 1151, paragraph 8). | 32
However, the Court has repeatedly held that unfavourable tax treatment contrary to a fundamental freedom cannot be regarded as compatible with EU law because of the potential existence of other advantages (see, to that effect, judgments of 1 July 2010 in Dijkman and Dijkman-Lavaleije, C‑233/09, EU:C:2010:397, paragraph 41, and 18 October 2012 in X, C‑498/10, EU:C:2012:635, paragraph 31). | 0 |
863,687 | 28
In that regard, it should be noted that although the terms ‘give judgment’, within the meaning of the second paragraph of Article 267 TFEU, encompass the whole procedure leading to the referring court’s judgment, they must be interpreted broadly in order to prevent many procedural questions from being regarded as inadmissible and from being unable to be the subject of interpretation by the Court and the latter from being unable to interpret all procedural provisions of EU law that the referring court is required to apply (see, to that effect, judgments of 17 February 2011 in Weryński, C‑283/09, EU:C:2011:85, paragraphs 41 and 42, and of 11 June 2015 in Fahnenbrock and Others, C‑226/13, C‑245/13, C‑247/13 and C‑578/13, EU:C:2015:383, paragraph 30). | 54. However, it must be stressed that the protection of the sui generis right concerns only acts of extraction and re-utilisation as defined in Article 7(2) of the directive. That protection does not, on the other hand, cover consultation of a database. | 0 |
863,688 | 39. À cet égard, la Cour a précisé que, si le prix effectivement payé ou à payer pour les marchandises forme, en règle générale, la base de calcul de la valeur en douane (voir, en ce sens, arrêt Sommer, précité, point 22), ce prix est une donnée qui doit éventuellement faire l’objet d’ajustements lorsque cette opération est nécessaire pour éviter de déterminer une valeur en douane arbitraire ou fictive (arrêt du 19 mars 2009, Mitsui & Co. Deutschland, C‑256/07, Rec. p. I‑1951, point 24). | 40. As regards, secondly, the German Government’s assertion that the fact that, by virtue of the replacement of goods not in conformity, the consumer has the benefit of new goods without having to make proper payment constitutes unjust enrichment, it should be borne in mind that Article 3(1) of the Directive makes the seller liable to the consumer for any lack of conformity which exists at the time the goods are delivered. | 0 |
863,689 | 13. It should be recalled, as a preliminary point, that, pursuant to the second subparagraph of Article 249 EC, regulations have general application and are directly applicable in all Member States. It is settled case-law that, owing to their very nature and their place in the system of sources of Community law, regulations operate to confer rights on individuals which the national courts have a duty to protect (see, inter alia, Case 34/73 Variola [1973] ECR 981, paragraph 8, and Case C‑253/00 Muñoz and Superior Fruiticola [2002] ECR I-7289, paragraph 27). | Il convient de rappeler que, selon une jurisprudence constante, la motivation de l’arrêt attaqué doit faire apparaître de façon claire et non équivoque le raisonnement du Tribunal, de manière à permettre aux intéressés de connaître les justifications de la décision prise et à la Cour d’exercer son contrôle juridictionnel (voir, notamment, arrêt du 26 mai 2016, Rose Vision/Commission, C‑224/15 P, EU:C:2016:358, point 24 et jurisprudence citée). | 0 |
863,690 | 53
In addition, nothing precludes medicinal products derived from human blood or human plasma from coming under the definition of ‘goods’ for the purposes of the provisions of the FEU Treaty on the free movement of goods, given the particularly broad interpretation of that term in the Court’s case-law on, inter alia, medicinal products and blood and blood components (see, to that effect, judgments of 11 September 2008, Commission v Germany, C‑141/07, EU:C:2008:492, paragraphs 27 to 32, and of 9 December 2010, Humanplasma, C‑421/09, EU:C:2010:760, paragraphs 27 and 30). It follows that medicinal products derived from human blood or human plasma are ‘goods’ for the purpose of Article 34 TFEU. | 7 THE APPROPRIATE GERMAN AUTHORITIES HAD NEVERTHELESS ALREADY INFORMED THE APPLICANT THAT THEY WOULD REJECT ITS APPLICATION AS SOON AS THE COMMISSION HAD GRANTED THEM THE REQUISITE AUTHORIZATION . THEY HAD REQUESTED THAT AUTHORIZATION WITH PARTICULAR REFERENCE TO THE APPLICATIONS ALREADY BEFORE THEM AT THAT TIME . | 0 |
863,691 | 39. Lastly, as regards the taking into consideration of a period of maternity leave in respect of attaining a higher grade in the professional hierarchy, the Court has held that a female worker is protected in her employment relationship against any unfavourable treatment on the ground that she is or has been on maternity leave and that a woman who is treated unfavourably because of absence on maternity leave suffers discrimination on the ground of her pregnancy and of that leave (see Case C-284/02 Sass [2004] ECR I-11143, paragraphs 35 and 36). | 75. That said, the way in which the principles of equal treatment and sound administration are applied must be consistent with respect for legality. | 0 |
863,692 | 32. The interpretation of the national legislation in order to determine its content at the date of entry into force of the Sixth Directive and to establish whether the effect of that legislation was to extend, after the entry into force of the Sixth Directive, the scope of existing exclusions is in principle within the jurisdiction of the national court (see Metropol and Stadler , paragraph 47). | 65. It appears therefore appropriate to conclude that identical legal consequences must be applied to those two situations. | 0 |
863,693 | 52. In that regard, it must be stated that the principle of the protection of legitimate expectations cannot be relied upon against an unambiguous provision of European Union law; nor can the conduct of a national authority responsible for applying European Union law, which acts in breach of that law, give rise to a legitimate expectation on the part of a trader of beneficial treatment contrary to European Union law (see Joined Cases C‑31/91 to C‑44/91 Lageder and Others [1993] ECR I‑1761, paragraph 35; Case C‑94/05 Emsland-Stärke [2006] ECR I‑2619, paragraph 31; and Case C‑153/10 Sony Supply Chain Solutions (Europe) [2011] ECR I‑2775, paragraph 47). | 43. In those circumstances, action by the Community legislature on the basis of Article 95 EC was justified with respect to smoke flavourings used or intended for use in or on foods. | 0 |
863,694 | 21 In order to determine whether an action for annulment is admissible, the nature of the contested measure must be examined. The Court has consistently held that the only measures against which an action for annulment may be brought are those which are binding on, and are capable of affecting the interests of, the applicant (see, in particular, the judgment in Case 60/81 IBM v Commission [1981] ECR 2639, paragraph 9). | 29. Accordingly, the Commission, in the exercise of its discretion, was entitled to regard the element associated with the repeated infringement as relating to the gravity of the infringement committed by Groupe Danone. | 0 |
863,695 | 31 By contrast, Member States may establish the criteria and/or thresholds necessary to determine which of the projects covered by Annex II are to be subject to an assessment (Case C-72/95 Kraaijeveld and Others [1996] ECR I-5403, paragraphs 49 to 53). When establishing those thresholds and/or criteria, Member States must take account not only of the size of projects, but also their nature and location (Case C-392/96 Commission v Ireland [1999] ECR I-5901, paragraphs 65 to 67). | 113. As regards the principle of equivalence, it should be noted that, as regards the cases before the referring court, there is nothing in the information before the Court to suggest that a rule such as that at issue in those cases may not be consistent with that principle. | 0 |
863,696 | 26 For the purposes of that global appreciation, the average consumer of the category of products concerned is deemed to be reasonably well-informed and reasonably observant and circumspect (see, to that effect, Case C-210/96 Gut Springenheide and Tusky [1998] ECR I-4657, paragraph 31). However, account should be taken of the fact that the average consumer only rarely has the chance to make a direct comparison between the different marks but must place his trust in the imperfect picture of them that he has kept in his mind. It should also be borne in mind that the average consumer's level of attention is likely to vary according to the category of goods or services in question. | 55. Apart from the definition of the concept of ‘reuse’ of packaging, certain general provisions on measures to avoid packaging waste and the provisions relating to return, collection and recovery systems, set out in Articles 3(5), 4 and 7 respectively, Directive 94/62 does not regulate, as regards Member States which are disposed to exercise the power granted by Article 5, the organisation of systems encouraging reusable packaging. | 0 |
863,697 | 20. In paragraph 23 of Van Ginkel , the Court held that the exclusion from the scope of Article 26 of the Sixth Directive of services provided by a travel agent on the ground that they cover only the accommodation and not the transport of the traveller would lead to a complicated tax system in which the VAT rules applicable would depend upon the constituent elements of the services offered to each traveller and that such a tax system would fail to comply with the aims of the directive. | 47. En effet, parmi les critères que la Cour a retenus au gré des situations dont elle a été saisie pour qualifier un régime de pension, seul le critère tiré de la constatation que la pension est versée au travailleur en raison de la relation de travail entre l’intéressé et son ancien employeur, c’est-à-dire le critère de l’emploi, tiré des termes mêmes de l’article 141 CE, peut revêtir un caractère déterminant (arrêts précités Beune, point 43; Griesmar, point 28; Niemi, point 44, et du 13 novembre 2008, Commission/Italie, C‑46/07, point 35). | 0 |
863,698 | 34. As the Court has consistently held, 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 upon before the national courts by individuals against the State where the latter has failed to implement the directive in domestic law by the end of the period prescribed or wh ere it has failed to implement the directive correctly (see, in particular, Joined Cases C-6/90 and C-9/90 Francovich and Others [1991] ECR I-5357, paragraph 11, and Case C-62/00 Marks & Spencer [2002] ECR I-6325, paragraph 25). | 16. À cet égard, il convient de rappeler que, selon une jurisprudence constante, l’existence d’un manquement doit être appréciée en fonction de la situation de l’État membre telle qu’elle se présentait au terme du délai fixé dans l’avis motivé et que les changements intervenus par la suite ne sauraient être pris en compte par la Cour (voir, notamment, arrêt du 17 janvier 2008, Commission/Allemagne, C‑152/05, Rec. p. I‑39, point 15 et jurisprudence citée). | 0 |
863,699 | 28 At the outset it should be recalled that, although direct taxation falls within their competence, Member States must none the less exercise that competence consistently with Community law (Case C-80/94 Wielockx [1995] ECR I-2493, paragraph 16, Case C-264/96 ICI [1998] ECR I-4695, paragraph 19, Case C-311/97 Royal Bank of Scotland [1999] ECR I-2651, paragraph 19 and Case C-35/98 Verkooijen [2000] ECR I-4071, paragraph 32). | 9. Selon une jurisprudence constante, l’existence d’un manquement doit être appréciée en fonction de la situation de l’État membre telle qu’elle se présentait au terme du délai fixé dans l’avis motivé et les changements intervenus par la suite ne sauraient être pris en compte par la Cour (voir, notamment, arrêts du 14 septembre 2004, Commission/Espagne, C‑168/03, Rec. p. I‑8227, point 24, et du 26 novembre 2009, Commission/Grèce, C‑211/09, point 7). | 0 |
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