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863,700 | 54. Moreover, as the Hungarian Government pointed out, since the HIPA is calculated on the basis of periodic turnover, a taxable person cannot ascertain exactly either the amount of the HIPA already included in the purchase price of goods or services (see, by analogy, Banca Popolare di Cremona , paragraph 33) or what percentage of the HIPA may be being passed on to the client when each sale of goods is effected or each service supplied (see, to that effect, Giant , paragraph 14, and Pelzl and Others , paragraph 25). | 25. On this point, it has to be emphasised that, unlike the parliamentary immunity provided by subparagraph (a) of the first paragraph of Article 9 of the Protocol, which depends on national law, the extent of the immunity provided by Article 8 of the Protocol must be established on the basis of EU law alone, for that article makes no reference to national laws (see, to that effect, Marra , paragraph 26). | 0 |
863,701 | 41. It is settled case-law that it is solely for the national court before which the dispute has been brought, and which must assume responsibility for the subsequent judicial decision, to determine in the light of the particular circumstances of the case both the need for a preliminary ruling in order to enable it to deliver judgment and the relevance of the questions which it submits to the Court. Consequently, where the questions submitted concern the interpretation of Community law, the Court of Justice is, in principle, bound to give a ruling (see,inter alia , Case C-415/93 Bosman [1995] ECR I-4921, paragraph 59; Case C-379/98 PreussenElektra [2001] ECR I-2099, paragraph 38; and Case C-153/00 Der Weduwe [2002] ECR I-11319, paragraph 31). | 42. L’appréciation de la similitude entre deux marques ne peut se limiter à prendre en considération uniquement un composant d’une marque complexe et à le comparer avec une autre marque. Il y a lieu, au contraire, d’opérer la comparaison en examinant les marques en cause, considérées chacune dans son ensemble, ce qui n’exclut pas que l’impression d’ensemble produite dans la mémoire du public pertinent par une marque complexe puisse, dans certaines circonstances, être dominée par un ou plusieurs de ses composants (voir arrêt OHMI/Shaker, EU:C:2007:333, point 41 et jurisprudence citée). | 0 |
863,702 | 63. As regards the consequences flowing from the unlawful nature of the exclusion of a certain number of operators from tender procedures for the award of existing licences, it is for the national legal order to lay down detailed procedural rules to ensure the protection of the rights which those operators derive by direct effect of Community law, provided, however, that those detailed rules are not less favourable than those governing similar domestic situations (principle of equivalence) and that they do not make it excessively difficult or impossible in practice to exercise the rights conferred by Community law (principle of effectiveness) (see Case C‑453/99 Courage and Crehan [2001] ECR I‑6297, paragraph 29, and Joined Cases C‑392/04 and C‑422/04 i‑21 Germany and Arcor [2006] ECR I‑0000, paragraph 57). In that connection, appropriate courses of action could be the revocation and redistribution of the old licences or the award by public tender of an adequate number of new licences. In any case, it should nevertheless be noted that, in the absence of a procedure for the award of licences which is open to operators who have been unlawfully barred from any possibility of obtaining a licence under the last tender procedure, the lack of a licence cannot be a ground for the application of sanctions to such operators. | 21. Certes, ainsi que l’a souligné le gouvernement roumain, l’article 110 TFUE ne vise pas à empêcher un État membre d’introduire des impôts nouveaux ou de modifier le taux ou l’assiette d’impôts existants (arrêts précités Nádasdi et Németh, point 49, ainsi que Tatu, point 50). | 0 |
863,703 | 52. In that regard, the Court has stated on several occasions that, although it is not irrelevant that a levy on the proceeds of authorised gambling may contribute significantly to the financing of such activities, such a ground could constitute only an ancillary beneficial consequence and not the substantive justification for the restrictive policy established (see, to that effect, Schindler , paragraph 60, and Case C-67/98 Zenatti [1999] ECR I‑7289, paragraph 36). Indeed, it is settled case‑law that economic grounds are not included in the grounds listed in Articles 45 EC and 46 EC and do not constitute an overriding reason in the public interest capable of justifying a restriction on the freedom of establishment or the freedom to provide services (see, to that effect, Case C-243/01 Gambelli and Others [2003] ECR I‑13031, paragraph 61 and case-law cited, and Case C-153/08 Commission v Spain [2009] ECR I‑9735, paragraph 43). | 391. That complaint must be rejected. | 0 |
863,704 | 17 In order to determine whether a body making a reference is a court or tribunal for the purposes of that provision, which is a question governed by Community law alone, the Court takes into account a number of factors, such as whether the body concerned is established by law, whether it is permanent, whether its jurisdiction is compulsory, whether its procedure is inter partes, whether it applies rules of law and whether it is independent (see, in particular, Case 61/65 Vaassen (née Göbbels) [1966] ECR 261 and Case C-54/96 Dorsch Consult v Bundesbaugesellschaft Berlin [1997] ECR I-4961, paragraph 23). | 18 Clearly, therefore, the concept of provision of medical care does not lend itself to an interpretation which includes medical interventions carried out for a purpose other than that of diagnosing, treating and, in so far as possible, curing diseases or health disorders. | 0 |
863,705 | 48
It follows that, if Directive 2001/29 does not prohibit Member States from granting certain rights or certain benefits to third parties, such as publishers, it is provided that those rights and benefits do not harm the rights which that directive gives exclusively to authors (see, to that effect, judgment of 12 November 2015, Hewlett-Packard Belgium, C‑572/13, EU:C:2015:750, paragraphs 47 to 49). | 47. However, publishers are not among the reproduction rightholders listed in Article 2 of Directive 2001/29. | 1 |
863,706 | 33
In the second place, with regard to the context in which Article 198(2) of the VAT Directive occurs, it must be recalled that that provision enables Member States to introduce, in the situations referred to in that article, a reverse charge mechanism whereby the person liable for payment of VAT is the person who is the recipient of the transaction subject to that tax. That provision is therefore an exception to the general rule set out in Article 193 of that directive that VAT is payable by any taxable person carrying out a taxable supply of goods or services. It must therefore be interpreted strictly, without, however, rendering it ineffective (see, by analogy, judgment of 13 June 2013 in Promociones y Construcciones BJ 200, C‑125/12, EU:C:2013:392, paragraphs 23 and 31 and the case-law cited). | 31. It is true that Article 199(1)(g) of Directive 2006/112 is an exception to the normal rules of that directive and must, for that reason, be strictly interpreted, in accordance with settled case-law. However, that strict interpretation must not have the result that that provision is deprived of its effectiveness (see C-395/11 BLV Wohn- und Gewerbebau [2012] I‑0000, paragraph 33 and the case-law cited). Limiting the application of the reverse charge mechanism to the sale of immovable property carried out only during proceedings for the liquidation of the debtor’s assets would not help to ensure the full achievement of the objective pursued since the risk of tax evasion and avoidance exists from the moment at which the debtor has been declared insolvent. | 1 |
863,707 | 24 As far as this notion is concerned, suffice it to say, as is clear from all the observations submitted, that what is required under Decision No 128 is the maintenance of a direct link between the undertaking established in a Member State and the workers which it has posted to another Member State during the period of posting of those workers. In order to establish the existence of such a direct link, it is necessary to deduce from all the circumstances of the worker's employment that he is under the authority of that undertaking (see, in this regard, the judgments in van der Vecht, at p. 354 and Manpower, at paragraphs 18 and 19). | 49. Under the second subparagraph of Article 2(7)(a) of the basic regulation, an appropriate market economy third country is to be selected in a not unreasonable manner, due account being taken of any reliable information made available at the time of selection. Indeed, it is for the Union institutions, whilst taking account of the possible alternatives, to try to find a third country in which the prices for a like product are formed in circumstances which are as similar as possible to those in the country of export, provided that it is a market economy country (judgment in GLS , C‑338/10, EU:C:2012:158, paragraph 21). | 0 |
863,708 | 114. When comments are made by the individual concerned on the summary of reasons, the competent European Union authority is under an obligation to examine, carefully and impartially, whether the alleged reasons are well founded, in the light of those comments and any exculpatory evidence provided with those comments (see, by analogy, Case C‑269/90 Technische Universität München [1991] ECR I‑5469, paragraph 14; Case C-525/04 P Spain v Lenzing [2007] ECR I‑9947, paragraph 58, and M ., paragraph 88). | 32. First, the recipient undertaking must actually have public-service obligations to discharge, and the obligations must be clearly defined ( Altmark Trans , paragraph 89). | 0 |
863,709 | 30 Admittedly, when the Member States lay down the conditions creating the right or the obligation to become affiliated to a social security scheme, they are under an obligation to comply with the provisions of the Community law in force and, in particular, may not exclude from the scope of the legislation at issue persons to whom it applies pursuant to Regulation No 1408/71 (Kits van Heijningen, cited above, paragraph 20). | 44. A finding of abuse requires a combination of objective and subjective elements (see SICES and Others , EU:C:2014:145, paragraph 31). | 0 |
863,710 | 23. Nevertheless, it is settled case-law that, where the place in which the event which may give rise to liability in tort, delict or quasi-delict occurs and the place where that event results in damage are not identical, the expression ‘place where the harmful event occurred’ in Article 5(3) of the Brussels Convention must be understood as being intended to cover both the place where the damage occurred and the place of the event giving rise to it, so that the defendant may be sued, at the option of the claimant, in the courts for either of those places (see, inter alia, Case 21/76 Bier (‘ Mines de potasse d’Alsace) ’ [1976] ECR 1735, paragraphs 24 and 25; Case C-167/00 Henkel [2002] ECR I‑8111, paragraph 44 ; Case C-18/02 DFDS Torline [2004] ECR I‑1417, paragraph 40; and Kronhofer , paragraph 16). | 52. Furthermore, the imposition on the resident recipients of those services, instead of on the Czech branch of the agencies resident in other Member States, of the administrative burden linked to the withholding tax on income payable by the seconded workers does not appear to be simpler or more efficient from the point of view of the service providers or from the point of view of the Czech administration. Since the branch of the temporary employment agency of which the workers are employees has the necessary information concerning the income of those workers more easily available to it, the administrative burden connected to the withholding operation would be less onerous for that branch than for the recipient of the services. | 0 |
863,711 | 79 Under the Court's case-law, the right to property forms part of the general principles of Community law. Those principles are not absolute, however, but must be viewed in relation to their social purpose. Consequently, the exercise of the right to property may be restricted, provided that the restrictions in fact correspond to objectives of general interest pursued by the Community and do not constitute disproportionate and unacceptable interference, impairing the very substance of the right guaranteed (see, in particular, the judgment in SAM Schiffahrt and Stapf v Germany, cited above, and Case C-200/96 Metronome Musik [1998] ECR I-1953, paragraph 21). | 33. Accordingly, the thermal power of a nuclear reactor, as construed in the national legislation at issue in the main proceedings, does not come within the definition of ‘electricity’ for the purposes of Directive 2003/96. | 0 |
863,712 | 53. It should also be recalled that it is settled case-law that the principle of the protection of legitimate expectations cannot be extended to the point of generally preventing new rules from applying to the future consequences of situations which arose under the earlier rules (see, to that effect, Case 278/84 Germany v Commission [1987] ECR 1, paragraph 36; Case 203/86 Spain v Council [1988] ECR 4563, paragraph 19; Case C-221/88 Busseni [1990] ECR I-495, paragraph 35; and Butterfly Music , paragraph 25). | 94. It follows that, as a whole, the relevant national legislation tends to indicate that the name ‘feta’ is not generic. | 0 |
863,713 | 48. With respect to the proportionality of the obstacle to freedom of establishment, it must be observed, first, that granting the parent company the possibility of taking into account the losses of its non-resident subsidiary in connection with a cross-border merger is not a priori such as to allow the parent company to choose freely from one year to the next the tax scheme applicable to its subsidiaries’ losses (see, a contrario, X Holding , paragraph 31). | 20 As the Court held in its judgment in Case 90/76 Van Ameyde v UCI [1977] ECR 1091, paragraph 27, since Article 52 upholds, in the sphere of the right of establishment, the application of the principle laid down by Article 7 of the Treaty, it follows that if rules are compatible with Article 52 they are also compatible with Article 7. | 0 |
863,714 | 24 It follows that, contrary to the arguments put forward by the French Republic, the Directive seeks to achieve, in the matters regulated by it, complete harmonisation of the laws, regulations and administrative provisions of the Member States (see the judgments of today in Case C-154/00 Commission v Greece [2002] ECR I-3879, paragraphs 10 to 20, and Case C-183/00 González Sánchez [2002] ECR I-3901, paragraphs 23 to 32). | 79. En effet, il est de jurisprudence constante que les conséquences financières qui pourraient découler pour un État membre d’un arrêt de la Cour ne justifient pas, par elles-mêmes, la limitation des effets dans le temps de cet arrêt (voir, en ce sens, arrêts du 24 septembre 1998, Commission/France, C‑35/97, Rec. p. I‑5325, point 52, ainsi que Buchner e.a., précité, point 41). | 0 |
863,715 | 55 Where a Community directive does not specifically provide any penalty for an infringement or refers for that purpose to national laws, regulations and administrative provisions, Article 5 of the Treaty requires the Member States to take all measures necessary to guarantee the application and effectiveness of Community law. For that purpose, while the choice of penalties remains within their discretion, they must ensure in particular that infringements of Community law are penalized under conditions, both procedural and substantive, which are analogous to those applicable to infringements of national law of a similar nature and importance and which, in any event, make the penalty effective, proportionate and dissuasive (see, with regard to Community regulations, the judgments in Case 68/88 Commission v Greece [1989] ECR 2965, paragraphs 23 and 24, and in Case C-7/90 Vandevenne and Others [1991] ECR I-4371, paragraph 11). | 40. Nor has the Council infringed the principle of relative stability by excluding the Kingdom of Spain from that allocation, given the absence of Spanish vessels from those two seas during the transitional period. | 0 |
863,716 | 66. The right thus conferred on the insured person consequently means that the cost of the treatment given is initially borne by the institution of the Member State of stay, in accordance with the legislation it administers, and the competent institution is subsequently to reimburse the institution of the Member State of stay under the conditions laid down in Article 36 of Regulation No 1408/71 (see Vanbraekel and Others , paragraph 33, and Inizan , paragraphs 20, 22 and 23). | 31 It is therefore necessary, as the referring court requests the Court to do, to determine the scope of the national measures in issue in the main proceedings in the light of Articles 56 EC to 60 EC. | 0 |
863,717 | 34. However, it is clear from Article 234 EC that a national court may refer a question to the Court only if there is a case pending before it and if it is called upon to give judgment in proceedings intended to lead to a decision of a judicial nature (see, orders in Case 138/80 Borker [1980] ECR 1975, paragraph 4; Case 318/85 Greis Unterweger [1986] ECR 955, paragraph 4; and judgments in Case C‑111/94 Job Centre [1995] ECR I‑3361, paragraph 9, and Case C‑178/99 Salzmann [2001] ECR I‑4421, paragraph 14). | En l’absence de réglementation de l’Union en matière de restitution d’impôts nationaux indûment perçus, il appartient à chaque
État membre, en vertu du principe de l’autonomie procédurale, de désigner les juridictions compétentes et de régler les modalités
procédurales des recours en justice destinés à assurer la sauvegarde des droits que les contribuables tirent du droit de l’Union
(voir, notamment, arrêt du 6 octobre 2015, Târșia, C‑69/14, EU:C:2015:662, point 26 et jurisprudence citée). | 0 |
863,718 | 76. It follows from the foregoing considerations that, by entering into or maintaining in force, despite the renegotiation of the 1957 Agreement, international commitments concerning air fares and rates charged by carriers designated by the United States on intra-Community routes and concerning CRSs offered for use or used on Netherlands territory, the Kingdom of the Netherlands has failed to fulfil its obligations under Article 5 of the Treaty and under Regulations Nos 2409/92 and 2299/89 (see, to that effect, Commission v Denmark , paragraphs 110 to 112; Commission v Sweden , paragraphs 106 to 108; Commission v Finland , paragraphs 111 to 113; Commission v Belgium , paragraphs 124 to 126; Commission v Luxembourg , paragraphs 116 to 118; Commission v Austria , paragraphs 124 to 126, and Commission v Germany , paragraphs 135 to 137).
Failure to fulfil obligations arising from infringement of Article 52 of the Treaty
Arguments of the parties | 43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC. | 0 |
863,719 | 98
It should be borne in mind that the sanction for a breach, by a Court of the European Union, of its obligation under the second paragraph of Article 47 of the Charter to adjudicate on the cases before it within a reasonable period must be an action for damages brought before the General Court, since such an action constitutes an effective remedy. It follows that a claim for compensation in respect of the damage caused by the General Court’s failure to adjudicate within a reasonable period may not be made directly to the Court of Justice in the context of an appeal, but must be brought before the General Court itself (see judgments of 10 July 2014 in Telefónica and Telefónica de España v Commission, C‑295/12 P, EU:C:2014:2062, paragraph 66; of 9 October 2014 in ICF v Commission, C‑467/13 P, EU:C:2014:2274, paragraph 57; and of 12 November 2014 in Guardian Industries and Guardian Europe v Commission, C‑580/12 P, EU:C:2014:2363, paragraphs 17 and 18). | 38
The right to deduct VAT is, however, subject to compliance with both substantive requirements or conditions and formal requirements or conditions. | 0 |
863,720 | 38. First of all, it must be noted that although Article 10(1) of Regulation No 1408/71 – which provides, ‘[s]ave as otherwise provided in this Regulation’, for the waiver of residence clauses in regard to the benefits enumerated therein – expressly mentions invalidity benefits, which are therefore, in principle, exportable to another Member State (Case C‑20/96 Snares [1997] ECR I‑6057, paragraph 40), it does not mention unemployment benefits. That provision therefore does not preclude the legislation of a Member State from making entitlement to such a benefit conditional on residence in the territory of that State (see, to that effect, De Cuyper , cited above, paragraph 37). | 48. Moreover, it should be borne in mind that it is for the Member States alone to determine the extent of the sickness cover available to insured persons ( Müller‑Fauré and Van Riet , paragraph 98). It follows that nothing precludes the amount up to which expenditure on board, lodging, travel, visitors’ tax and the making of a final medical report, incurred in respect of a health cure taken in another Member State being limited to the amounts up to which such expenditure would have been recognised as eligible for assistance if a cure which was available and afforded equivalent therapeutic effectiveness had been taken in Germany. Indeed, such a limitation, which, as the Commission submitted, can be justified by the consideration that the costs to be borne by the State must be limited to what is necessary for medical purposes, is based on an objective, non‑discriminatory and transparent criterion ( Müller‑Fauré and Van Riet , paragraph 107). | 0 |
863,721 | 32. In its observations, the national court referred to, inter alia, Case C‑434/03 Charles and Charles‑Tijmens [2005] ECR I‑7037, particularly paragraphs 23 to 25 of that judgment, in which the Court referred to the case‑law on the system of VAT applicable to capital goods in mixed use, that is to say, in use for both business and private purposes. It follows that the taxable person has the choice, for VAT purposes, of (i) allocating goods wholly to the assets of his business, (ii) retaining them wholly within his private assets, thereby excluding them entirely from the system of VAT, or (iii) integrating them into his business only to the extent to which they are actually used for business purposes. Should the taxable person choose to treat capital goods used for both business and private purposes as business goods, the input VAT due on the acquisition of those goods is, in principle, immediately deductible in full. In those circumstances, when the input VAT paid on goods forming part of the assets of a business is wholly or partly deductible, their use for the private purposes of the taxable person or of his staff or for purposes other than those of his business is treated as a supply of services for consideration pursuant to Article 6(2)(a) of the directive. | 38 It therefore needs to be examined whether the restriction arising from that obligation may be justified. | 0 |
863,722 | 14 On that point, it is sufficient to observe that, according to the case-law of the Court, the Commission' s powers in that regard do not preclude individuals from bringing proceedings before a national court in order to determine whether a State measure which has not been notified should have been notified pursuant to Article 93(3) of the EEC Treaty, since that court may refer to the Court of Justice a question on the interpretation of the concept of aid (see Joined Cases C-72/91 and C-73/91 Sloman Neptun [1993] ECR I-887, paragraph 12). | 12 However, in the same judgment (paragraph 14) the Court stated that cases may come before national courts which give them cause to interpret and apply the concept of aid contained in Article 92 in order to determine whether or not State aid introduced without observance of the preliminary examination procedure provided for in Article 93(3) ought to have been subject to this procedure. | 1 |
863,723 | 91. 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 have the same legal scope as the substantially identical provisions of Articles 39 EC and 43 EC (see, in particular, Case C-522/04 Commission v Belgium , paragraph 76). | 22 IT FOLLOWS , THEREFORE , THAT ARTICLE 1 OF COUNCIL DIRECTIVE 75/117/EEC WHICH IS PRINCIPALLY DESIGNED TO FACILITATE THE PRACTICAL APPLICATION OF THE PRINCIPLE OF EQUAL PAY OUTLINED IN ARTICLE 119 OF THE TREATY IN NO WAY ALTERS THE CONTENT OR SCOPE OF THAT PRINCIPLE AS DEFINED IN THE TREATY .
| 0 |
863,724 | 145. According to settled case-law, it follows from Article 225 EC, the first paragraph of Article 58 of the Statute of the Court of Justice and Article 112(1)(c) of the Court’s Rules of Procedure that an appeal must indicate precisely the contested elements of the judgment which the appellant seeks to have set aside and also the legal arguments specifically advanced in support of the appeal (see Case C‑131/03 P Reynolds Tobacco and Others v Commission [2006] ECR I‑7795, paragraph 49, and Case C‑227/04 P Lindorfer v Council [2007] ECR I‑6767, paragraph 45). | 78. However, an individual examination of each particular case cannot be insisted on in order to establish, a posteriori and individually, previous periods of activity, since the management of the scheme concerned must remain technically and economically viable (see, by analogy, Dansk Jurist- og Økonomforbund , C‑546/11, EU:C:2013:603, paragraph 70). | 0 |
863,725 | 26
In the light of those differing purposes of the two types of leave, the Court has concluded that a worker who is on sick leave during a period of previously scheduled annual leave has the right, at his request and in order that he may actually use his annual leave, to take that leave during a period which does not coincide with the period of sick leave (see judgments of 10 September 2009 in Vicente Pereda, C‑277/08, EU:C:2009:542, paragraph 22, and of 21 June 2012 in ANGED, C‑78/11, EU:C:2012:372, paragraph 20). | 52. However, natural or legal persons may claim that a contested provision is of individual concern to them only if it affects them by reason of certain attributes which are peculiar to them or by reason of circumstances in which they are differentiated from all other persons ( Belgium and Forum 187 v Commission , paragraph 59). | 0 |
863,726 | 89 While Article 4(3) of Directive 68/360 and Article 6 of Directive 73/148 authorise the Member States to demand, for the purpose of issue of a residence permit, production of the document with which the person concerned entered their territory, they do not lay down that that document must still be valid. Accordingly, where a third country national requires a visa, issue of a residence permit to him cannot be made subject to the condition that his visa is still valid. That is all the more the case because, as the Court held in Giagounidis, cited above, at paragraphs 22 and 23, the Member States are obliged to grant the right of residence within their territory to the workers referred to in Article 1 of Directive 68/360 who can produce either a valid identity card or a valid passport, regardless of the document with which they entered their territory. | 40. As regards the issue of whether the application of a reduced rate to the transportation of a body by vehicle undermines the principle of fiscal neutrality inherent in the common system of VAT, that principle precludes treating similar goods and supplies of services, which are thus in competition with each other, differently for VAT purposes (see, inter alia, Commission v France , paragraph 25, and Zweckverband zur Trinkwasserversorgung und Abwasserbeseitigung Torgau-Westelbien , paragraph 42). | 0 |
863,727 | 22 Finally, it has consistently been held that the Treaty rules governing freedom of movement and acts adopted to implement them cannot be applied to activities which have no factor linking them with any of the situations governed by Community law and which are confined in all respects within a single Member State (Joined Cases C-64/96 and C-65/96 Land Nordrhein-Westfalen v Uecker and Jacquet v Land Nordrhein-Westfalen [1997] ECR I-3171, paragraph 16; Case C-134/95 USSL No 47 di Biella v INAIL [1997] ECR I-195, paragraph 19, and Case C-332/90 Steen v Deutsche Bundespost [1992] ECR I-341, paragraph 9). | 16 It has consistently been held that the Treaty rules governing freedom of movement and regulations adopted to implement them cannot be applied to cases which have no factor linking them with any of the situations governed by Community law and all elements of which are purely internal to a single Member State (Joined Cases 35/82 and 36/82 Morson and Jhanjan v State of the Netherlands [1982] ECR 3723, paragraph 16; Case 147/87 Zaoui v Cramif [1987] ECR 5511, paragraph 15; Case C-332/90 Steen v Deutsche Bundespost [1992] ECR I-341, paragraph 9; Case C-153/91 Petit v Office National des Pensions [1992] ECR I-4973, paragraph 8; and Case C-206/91 Koua Poirrez v Caisse d'Allocations Familiales [1992] ECR I-6685, paragraph 11). | 1 |
863,728 | 45. In its case-law on equal treatment in the area of employment and occupation, the Court has already held that the definition of ‘disability’ must be understood, for the purposes of Council Directive 2000/78/EC of 27 November 2000 establishing a general framework for equal treatment in employment and occupation (OJ 2000 L 303, p. 16) read in the light of the UN Convention on Disabilities, as long-term physical, mental or psychological impairments which in interaction with various barriers may hinder the full and effective participation of the person concerned in professional life on an equal basis with other workers (Joined Cases C‑335/11 and C‑33711 HK Danmark EU:C:2013:222, paragraphs 37 to 39; Case C‑312/11 Commission v Italy E U:C:2013:446, paragraph 56; and Case C‑363/12 Z EU:C:2014:159, paragraph 76). | 31. It is apparent from settled case-law that Article 141 EC, like its predecessor Article 119 of the EEC Treaty (which became Article 119 of the EC Treaty – Articles 117 to 120 of the EC Treaty have been replaced by Articles 136 EC to 143 EC), must be interpreted as meaning that whenever there is evidence of discrimination, it is for the employer to prove that the practice at issue is justified by objective factors unrelated to any discrimination based on sex (see, to that effect, inter alia, Danfoss , paragraphs 22 and 23; Case C-33/89 Kowalska [1990] ECR I-2591, paragraph 16; Hill and Stapleton , paragraph 43; and Joined Cases C‑4/02 and C-5/02 Schönheit and Becker [2003] ECR I-12575, paragraph 71). | 0 |
863,729 | 44. By contrast, in so far as it provides for a distinction based on residence, a measure such as that at issue in the main proceedings is liable to operate mainly to the detriment of nationals of others Member States, as non-residents are in the majority of cases foreign nationals (see, inter alia, Case C-224/97 Ciola [1999] ECR I-2517, paragraph 14; Case C‑382/08 Neukirchinger [2011] ECR I-139, paragraph 34; and Commission v Netherlands , paragraph 38). | 12 ACCORDING TO A GENERALLY ACCEPTED PRINCIPLE A LAW AMENDING A LEGISLATIVE PROVISION APPLIES , SAVE AS OTHERWISE PROVIDED , TO THE FUTURE EFFECTS OF SITUATIONS WHICH AROSE UNDER THE PREVIOUS LAW . THUS THE AMENDMENT TO ARTICLE 27 OF ANNEX VIII , WHICH MOREOVER REFLECTS AN ALTERATION IN THE ATTITUDE OF THE LAW TOWARDS THE DIVORCED WIFE , MUST , SAVE AS OTHERWISE PROVIDED , APPLY FROM THE TIME OF ITS ENTRY INTO FORCE TO ALL DIVORCED WIVES OF DECEASED OFFICIALS .
| 0 |
863,730 | 82
The General Court, which has jurisdiction under Article 256(1) TFEU, hearing a claim for damages, is required to rule on such a claim sitting in a different composition from that which heard the dispute which gave rise to the procedure whose duration is criticised (see, inter alia, judgments of 10 July 2014in Telefónica and Telefónica de España v Commission, C‑295/12 P, EU:C:2014:2062, paragraph 67; of 9 October 2014 in ICF v Commission, C‑467/13 P, EU:C:2014:2274, paragraph 58; and of 12 November 2014 in Guardian Industries and Guardian Europe v Commission, C‑580/12 P, EU:C:2014:2363, paragraph 19). | 34. It is also necessary to verify that the purchasers of the goods or services benefit from the subsidy granted to the beneficiary. The price payable by the purchaser must be fixed in such a way that it diminishes in proportion to the subsidy granted to the seller or supplier of the goods or services, which therefore constitutes an element in determining the price demanded by the latter. It must also be ascertained whether, objectively, the fact that a subsidy is paid to the seller or supplier allows the latter to sell the goods or supply the services at a price lower than he would have to demand in the absence of subsidy ( Office des produits wallons , paragraph 14). | 0 |
863,731 | 70. In that connection it is important to bear in mind that a restrictive measure can be considered to be suitable for securing the attainment of the objective pursued only if it genuinely reflects a concern to attain that objective in a consistent and systematic manner (see, to that effect, Case C‑169/07 Hartlauer [2009] ECR I‑1721, paragraph 55; Joined Cases C‑171/07 and C-172/07 Apothekerkammer des Saarlandes and Others [2009] ECR I-4171, paragraph 42; and Case C-42/07 Liga Portuguesa de Futebol Profissional and Bwin International [2009] ECR I-7633, paragraphs 59 to 61). | 1. This reference for a preliminary ruling concerns the validity of Council Regulation (EEC) No 404/93 of 13 February 1993 on the common organisation of the market in bananas (OJ 1993 L 47, p. 1) as amended by Council Regulation (EC) No 1637/98 of 20 July 1998 (OJ 1998 L 210, p. 28), Commission Regulation (EC) No 2362/98 of 28 October 1998 laying down detailed rules for the implementation of Council Regulation (EEC) No 404/93 regarding imports of bananas into the Community (OJ 1998 L 293, p. 32), Commission Regulation (EC) No 2806/98 of 23 December 1998 on the issuing of import licences for bananas under the tariff quotas and for traditional ACP bananas for the first quarter of 1999 and on the submission of new applications (OJ 1998 L 349, p. 32), Commission Regulation (EC) No 102/1999 of 15 January 1999 on the issuing of import licences for bananas under the tariff quotas and for traditional ACP bananas for the first quarter of 1999 (second period) (OJ 1999 L 11, p. 16), Commission Regulation (EC) No 608/1999 of 19 March 1999 on the issuing of import licences for bananas under the tariff quotas and for traditional ACP bananas for the second quarter of 1999 and on the submission of new applications (OJ 1999 L 75, p. 18), in the light of Articles I and XIII of the General Agreement on Tariffs and Trade 1994 (OJ 1994 L 336, p. 103, ‘GATT 1994‘) which appears in Annex 1A of the Agreement establishing the World Trade Organisation (‘WTO’), approved by Council Decision 94/800/EC of 22 December 1994 concerning the conclusion on behalf of the European Community, as regards matters within its competence, of the agreements reached in the Uruguay Round multilateral negotiations (1986-1994) (OJ 1994 L 336, p. 1), and of Article 4 of the Framework agreement on cooperation between the European Economic Community and the Cartagena Agreement and its member countries, namely the Republic of Bolivia, the Republic of Colombia, the Republic of Ecuador, the Republic of Peru and the Republic of Venezuela, approved on behalf of the Community by Council Decision 98/278/EC of 7 April 1998 (OJ 1998 L 127, p. 10, ‘the framework agreement’). | 0 |
863,732 | 52. In any event, an infringement of EU law will be sufficiently serious where the decision concerned was made in manifest breach of the case-law of the Court in the matter (see, inter alia, to that effect Brasserie du Pêcheur and Factortame , paragraph 57; Case C‑118/00 Larsy [2001] ECR I‑5063, paragraph 44; and Köbler , paragraph 56). | 26. It should be recalled, first, that Article 15(1)(c) of the Brussels I Regulation constitutes a derogation both from the general rule of jurisdiction laid down in Article 2(1) of the regulation, which confers jurisdiction on the courts of the Member State in which the defendant is domiciled, and from the rule of special jurisdiction for contracts, set out in Article 5(1) of the regulation, which confers jurisdiction on the courts of the place of performance of the obligation on which the claim is based ( Pammer and Hotel Alpenhof , paragraph 53). | 0 |
863,733 | 61. That obligation to interpret national law in conformity with Community law concerns all the provisions of national law and is limited by the general principles of law, particularly those of legal certainty and non-retroactivity, and that obligation cannot serve as the basis for an interpretation of national law contra legem (see, to that effect, Case 80/86 Kolpinghuis Nijmegen [1987] ECR 3969, paragraph 13; Case C‑212/04 Adeneler and Others [2006] ECR I‑6057, paragraph 110; Impact , paragraph 100; and Case C‑378/07 Angelidaki and Others [2009] ECR I‑0000, paragraph 199). | 23. So far as the first requirement for eligibility is concerned, it is sufficient to observe, as the Commission puts it, that overheads are based on real costs if they were actually paid out by final beneficiaries and are supported by receipted invoices or accounting documents of equal probative value within the meaning of the first and third subparagraphs of Article 32(1) of Regulation No 1260/1999. | 0 |
863,734 | 45. Even if the Commission could, under the procedure laid down in Article 226 EC, have taken action against the United Kingdom on the basis of other provisions of Community law in respect of the system for issuing new fishing licences, as the Advocate General observed in point 45 of her Opinion, it is common ground that the breach of such provisions does not constitute the subject-matter of the failure to fulfil obligations complained of (see Case C‑6/04 Commission v United Kingdom [2005] ECR I‑9017, paragraphs 58 to 60; Case C‑225/04 Commission v France [2006] ECR I‑5251, paragraph 24; and Case C‑34/04 Commission v Netherlands [2007] ECR I‑0000, paragraph 53). | 23. It must first be recalled that it is clear from the settled case-law of the Court that when the Court is requested to give a preliminary ruling on a matter of tariff classification, its task is to provide the national court with guidance on the criteria the implementation of which will enable the latter to classify the products at issue correctly in the CN, rather than to effect that classification itself, a fortiori since the Court does not necessarily have available to it all the information which is essential in that regard. In any event, the national court is in a better position to do so. However, in order to give the referring court a useful answer, the Court may, in a spirit of cooperation with national courts, provide that court with all the guidance that it deems necessary (see, inter alia, judgments in Data I/O , C‑370/08, EU:C:2010:284, paragraph 24 and the case-law cited, and in Data I/O , C‑297/13, EU:C:2014:331, paragraph 36 and the case-law cited). | 0 |
863,735 | 75
On the one hand, the judgments of 27 January 1988, Denmark v Commission (349/85, EU:C:1988:34, paragraph 19 ), of 6 October 1993, Italy v Commission (C‑55/91, EU:C:1993:832, paragraph 69), of 4 July 1996, Greece v Commission (C‑50/94, EU:C:1996:266, paragraph 6), and of 22 April 1999, Netherlands v Commission, C‑28/94, EU:C:1999:191, paragraph 51), referred to in that regard by the Commission, concern the EU rules relating to the EAGGF which at that time contained no provision which could be regarded as comparable to the rules of EU law which led the Court of Justice to make the finding in the preceding paragraph of the present judgment. | 69 By the same token, the complaint alleging that the Commission was late in responding cannot be accepted. The Court has consistently held (see, in particular, Case 349/85 Denmark v Commission [1988] ECR 169) that, in the absence of any sanction attaching to the failure by the Commission to comply with the time-limit laid down by Article 5(2)(b) of Regulation (EEC) No 729/70 for taking a decision on the clearance of the accounts as regards expenditure financed by the EAGGF, that time-limit cannot be regarded as mandatory, provided that the interests of the Member State are not impaired. Consequently, the duration of that period, even if it is very long, does not cause the Community to incur liability, unless it is the outcome of negligence on its part. In this case, the Italian Republic has not proved such negligence. | 1 |
863,736 | 70. Other factors may be decisive when assessing the effect of aid on trade, such as whether the aid is cumulative and whether the undertakings that receive it are operating in a sector that is particularly exposed to competition (see Spain v Commission , cited above, paragraph 30). | 20 Consequently, the Parliament and the Council correctly adopted the Directive on the basis of Article 57(2) of the Treaty and were not required to use any other legal basis. | 0 |
863,737 | 17 It follows from the case-law of the Court of Justice that an act whereby an official or servant specifically challenges an administrative measure which adversely affects him constitutes a complaint for the purposes of Article 90(2) of the Staff Regulations (see, in particular, Case 167/86 Rousseau v Court of Auditors [1988] ECR 2705, paragraph 8). It is necessary, in that regard, to give priority to the content of the document rather than its form or title. Paragraph 29 of the contested order is consistent with that case-law. | 36. The obligation of transparency to be complied with by public authorities concluding service concession contracts consists in ensuring, for the benefit of any potential tenderer, a degree of advertising sufficient to allow the service concession to be opened up to competition and the impartiality of the award procedures to be reviewed (see Telaustria and Telefonadress , paragraphs 60 to 62; Parking Brixen , paragraphs 46 to 49; and ANAV , paragraph 21). | 0 |
863,738 | 22. It should be noted in that regard that Article 18 EC, which sets out generally the right of every citizen of the Union to move and reside freely within the territory of the Member States, finds specific expression in Article 43 EC (Case C‑193/94 Skanavi and Chryssanthakopoulos [1996] ECR I-929, paragraph 22). | 17 In order to interpret the term, recourse must therefore be had to the context in which it occurs, bearing in mind the purpose and structure of the Sixth Directive . | 0 |
863,739 | 56 Third, and finally, as the Court of First Instance also held, the appellants, by their conduct, reserved to themselves the secondary market of weekly television guides by excluding all competition on that market (see the judgment in Joined Cases 6/73 and 7/73 Commercial Solvents v Commission [1974] ECR 223, paragraph 25) since they denied access to the basic information which is the raw material indispensable for the compilation of such a guide. | 30. Ainsi que la Cour l’a maintes fois jugé, l’article 49 CE exige non seulement l’élimination de toute discrimination à l’encontre du prestataire de services établi dans un autre État membre en raison de sa nationalité, mais également la suppression de toute restriction, même si elle s’applique indistinctement aux prestataires nationaux et à ceux des autres États membres, lorsqu’elle est de nature à prohiber, à gêner ou à rendre moins attrayantes les activités du prestataire établi dans un autre État membre, où il fournit légalement des services analogues (voir, notamment, arrêt du 13 février 2003, Commission/Italie, C‑131/01, Rec. p. I‑1659, point 26, et jurisprudence citée). | 0 |
863,740 | 19. In the case of companies, their registered office for the purposes of Article 48 EC serves, in the same way as nationality in the case of individuals, as the connecting factor with the legal system of a State. Acceptance of the proposition that the Member State in which a subsidiary seeks to establish itself may freely apply different treatment merely by reason of the fact that the registered office of its parent company is situated in another Member State would deprive Article 43 EC of all meaning (see, to that effect, Case C‑330/91 Commerzbank [1993] ECR I‑4017, paragraph 13; Metallgesellschaft and Others , paragraph 42; and Test Claimants in the Thin Cap Group Litigation , paragraph 37). Freedom of establishment thus aims to guarantee the benefit of national treatment in the host Member State, by prohibiting any discrimination based on the place in which companies have their seat (see, to that effect, Saint‑Gobain ZN , paragraph 35, and Test Claimants in the Thin Cap Group Litigation , paragraph 37). | 2. The questions were raised in the course of an appeal on a point of law before the Bundesgerichtshof by Mr Hoffman, a concert promoter, following his conviction for, among other things, not having paid value added tax (hereinafter "VAT" ) on the fees paid to three soloist singers for concert engagements in Germany.
Community law | 0 |
863,741 | 50. In that regard, it must be borne in mind that the Member States enjoy broad discretion in their choice, not only to pursue a particular aim in the field of social and employment policy, but also in the definition of measures capable of achieving it (see Case C‑144/04 Mangold [2005] ECR I‑9981, paragraph 63, and Palacios de la Villa , paragraph 68). | 34 Finally, both Dorsch Consult and the Commission consider that the Federal Supervisory Board is not independent. They point out that it is linked to the organizational structure of the Bundeskartellamt, which is itself subject to supervision by the Ministry for Economic Affairs, that the term of office of the chairman and the official assessors is not fixed and that the provisions for guaranteeing impartiality apply only to lay members. | 0 |
863,742 | 37 According to the United Kingdom, the broad wording of Protocol No 2 indicates that it applies to every kind of discrimination based on sex which may exist in occupational pension schemes, including discrimination concerning the right to join such schemes. | 27. En outre, cette juridiction affirme que l’arrêt du 4 mai 2010, TNT Express Nederland (C‑533/08, Rec. p. I‑4107, point 63 et dispositif), dans lequel la Cour a déclaré qu’elle n’était pas compétente pour interpréter l’article 31 de la CMR ne préjuge pas la présente affaire. | 0 |
863,743 | 58
As the General Court observed, in essence, in paragraph 89 of the Ryanair judgment, if the Court were to find that the lower rate of ATT did not procure a selective advantage for the undertakings liable to pay that rate on the sole ground that that rate was introduced at the same time as the rate of EUR 10 per passenger, that would be tantamount to a finding that the decision whether a State intervention measure constituted State aid depended on the technique used. As is apparent from the Court’s established case-law, Article 107(1) TFEU does not draw a distinction between measures of State intervention on the basis of the techniques used by the national authorities (see, to that effect, judgment of 15 November 2011, Commission and Spain v Government of Gibraltar and United Kingdom, C‑106/09 P and C‑107/09 P, EU:C:2011:732, paragraph 87 and the case-law cited). | 36 Since applications made in connection with the implementation of the Directive and those made under the compensation scheme laid down by it differ as to their objective, there is no need to undertake a comparison of the procedural rules governing them. | 0 |
863,744 | 39. Consequently, the rules on jurisdiction derogating from the general principle cannot result in an interpretation which goes beyond the situations expressly envisaged in Regulation No 44/2001 (see, inter alia, Case 150/77 Bertrand [1978] ECR 1431, paragraph 17; Case C‑26/91 Handte [1992] ECR I‑3967, paragraph 14; Shearson Lehman Hutton , paragraph 16; Case C‑412/98 Group Josi [2000] ECR I‑5925, paragraph 49; and Freeport , paragraph 35). | 55. Consequently, as the Commission has correctly pointed out, the contested decision does not seek only to regulate the social rights of nationals of the three EFTA States concerned, but also, and in the same manner, to regulate the social rights of EU citizens in those EFTA States. In other words, the amendment to the EEA Agreement contemplated by the contested decision not only enables, in essence, nationals of Iceland, Liechtenstein and Norway to invoke the rights conferred by Regulations Nos 883/2004 and 987/2009 within the European Union, but also enables nationals of the Member States to rely on those rights in Iceland, Liechtenstein and Norway. | 0 |
863,745 | 76 In the present cases, the medical specialists who are members of the LSV provide, in their capacity as self-employed economic operators, services on a market, namely the market in specialist medical services. They are paid by their patients for the services they provide and assume the financial risks attached to the pursuit of their activity. | 99. However, the specific features of the ENSP entrance examination do not allow for account to be taken of specific qualifications in the field of hospital management since, in the logic of the French recruitment system at issue in the main proceedings, the candidate is clearly not yet supposed to have such qualifications. The examination is intended to select between candidates who, by definition, are not yet trained to carry out that managerial role. | 0 |
863,746 | 47. Furthermore, it must be borne in mind that the Court must take account, under the division of jurisdiction between the Community judicature and the national courts, of the factual and legislative context, as described in the order for reference, in which the questions put to it are set (see, inter alia, Case C‑475/99 Ambulanz Glöckner [2001] ECR I‑8089, paragraph 10, and Case C‑136/03 Dörr and Ünal [2005] ECR I‑4759, paragraph 46, Conseil général de la Vienne , paragraph 24). | 27. Article 13(B)(b) of the Sixth Directive constitutes an exception to the general principle that VAT is to be levied on all services supplied for consideration by a taxable person and it must therefore be interpreted strictly. If one of the conditions referred to in the preceding paragraph is not fulfilled, that provision may not be applied by analogy on the ground that private use of immovable property forming part of the assets of a business for residential purposes most closely resembles a letting within the meaning of that provision from the point of view of final consumption (see, to that effect, Seeling , paragraphs 44 and 45). | 0 |
863,747 | 41. Therefore, the bringing of the matter before the Court under Article 234 EC is valid (see Case C‑192/89 Sevince [1990] ECR I‑3461, paragraphs 8 to 11, and the case-law cited), and it is irrelevant that the court making the reference for a preliminary ruling is not among those mentioned in Article 68(1) EC, which derogates from Article 234 EC. | 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 |
863,748 | 38 As the Court has already held, it follows from Article 7(6) of Directive 80/778 that the Member States must take the steps necessary to ensure that water intended for human consumption at least meets the requirements specified in Annex I to that directive. The only derogations from that obligation are those provided for in Articles 9, 10 and 20 of the directive. The directive therefore requires Member States to ensure that particular results are achieved and, save for the derogations provided, does not allow them to plead special circumstances as grounds for the failure to comply with that obligation. The fact that a Member State has taken all reasonably practicable measures cannot therefore justify a failure to comply with that obligation (see Case C-337/89 Commission v United Kingdom [1992] ECR I-6103, paragraphs 21 to 25). | 23
As regards the second aspect of the request for a preliminary ruling, it must be recalled that the Court has already held, in relation to the deduction of business expenses which have a direct connection to the activity pursued, that resident providers and non-resident providers are in a comparable situation (see, to that effect, judgments of 12 June 2003 in Gerritse, C‑234/01, EU:C:2003:340, paragraph 27; 6 July 2006 in Conijn, C‑346/04, EU:C:2006:445, paragraph 20; and 15 February 2007 in Centro Equestre da Lezíria Grande, C‑345/04, EU:C:2007:96, paragraph 23). | 0 |
863,749 | 63. It is thus, in principle, for the national law of each Member State to lay down the rules according to which such recognition may be granted to establishments which request it. The Member States enjoy a discretion in this regard ( Dornier , paragraphs 64 and 81, and L.u.P. , paragraph 42). | 97. Accordingly, tax legislation such as that at issue in the main proceedings, which is not accompanied by any technical specification or any other requirement with which it is purportedly intended to ensure compliance, cannot be described as a ‘ de facto technical regulation’. | 0 |
863,750 | In that judgment, the Court, taking into account the case-law according to which, when the amount of the fine is determined, the application of different methods of calculation cannot result in discrimination between the undertakings which have participated in the same infringement of Article 101 TFEU (judgment of 19 July 2012, 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 58), reduced the fine imposed on a participant in an infringement, in order to take account of the fact that the Commission, by incorrectly applying the method it had chosen to determine the amount of the fine, had imposed on another participant in the same cartel a fine which reduced the relative size of that participant’s contribution to the infringement (judgment of 12 November 2014, Guardian Industries and Guardian Europe v Commission, C‑580/12 P, EU:C:2014:2363, paragraphs 70 to 80). | 20 Contrary to the submissions of the Belgian and German Governments, entitlement to that reduction is retained, even if it was subsequently decided, in view of the results of that study, not to move to the operational phase but to put the company into liquidation, with the result that the economic activity envisaged did not give rise to taxed transactions. | 0 |
863,751 | 16 It has been held that all trading rules enacted by Member States which are capable of hindering, directly or indirectly, actually or potentially, intra-Community trade are to be considered as measures having an effect equivalent to quantitative restrictions on imports (see Case 8/74 Dassonville [1974] ECR 837, paragraph 5). However, the restrictive effects which a piece of national legislation has on the free movement of goods may be too uncertain and too indirect for the obligation which the legislation enacts to be regarded as being capable of hindering trade between Member States (see, in particular, the judgment in Case C-266/96 Corsica Ferries France [1998] ECR I-3949, paragraph 31). | 13 Consideration classified as pay includes, inter alia, consideration paid by the employer by virtue of legislative provisions and under a contract of employment whose purpose is to ensure that workers receive income even where, in certain cases specified by the legislature, they are not performing any work provided for in their contracts of employment (Case C-360/90 Bötel [1992] ECR I-3589, paragraphs 14 and 15; see also Case C-33/89 Kowalska [1990] ECR I-2591, paragraph 11, and Case C-262/88 Barber [1990] ECR I-1889, paragraph 12, and Gillespie, cited above, paragraph 13). | 0 |
863,752 | 164
In the third place, it is accepted that national legislation such as that at issue, under which exclusive rights to carry on an economic activity are conferred on a single, private or public, operator, constitutes a restriction both of the freedom of establishment and of the freedom to provide services (see to that effect, inter alia, judgments in Läärä and Others, C‑124/97, EU:C:1999:435, paragraph 29; Servizi Ausiliari Dottori CommercialistiC‑451/03, EU:C:2006:208, paragraphs 33 and 34; and Stoß and Others, C‑316/07, C‑358/07 to C‑360/07, C‑409/07 and C‑410/07, EU:C:2010:504, paragraphs 68 and 107). | 47. According to settled case-law, the imposition of a penalty payment is, in principle, justified only in so far as the failure to comply with an earlier judgment of the Court continues up to the time of the Court’s examination of the facts (judgment in Commission v Belgium , C‑533/11, EU:C:2013:659, paragraph 64 and case-law cited). | 0 |
863,753 | 18
Therefore, all the quantities of exported products which come under Article 33 of Regulation No 2038/1999 are to be taken into account pursuant to Article 33(1) thereof for the purpose of calculating the estimated average loss per tonne of product, regardless of whether or not refunds have actually been paid (see, to that effect, judgment of 8 May 2008, Zuckerfabrik Jülich and Others, C‑5/06 and C‑23/06 to C‑36/06, EU:C:2008:260, paragraph 61). | 56. Such conduct may, in itself, constitute an independent form of abuse distinct from that of refusal to supply. | 0 |
863,754 | 35
At the outset, it should be noted that clause 5 of the framework agreement, the purpose of which is to implement one of the objectives of that agreement, namely to place limits on successive recourse to fixed-term employment contracts or relationships, requires Member States, in paragraph 1 thereof, to adopt one or more of the measures listed in a manner that is effective and binding, where domestic law does not include equivalent legal measures. The measures listed in Clause 5(1)(a) to (c), of which there are three, relate, respectively, to objective reasons justifying the renewal of such employment contracts or relationships, the maximum total duration of successive fixed-term employment contracts or relationships, and the number of renewals of such contracts or relationships (see, to that effect, judgments of 23 April 2009, Angelidaki and Others, C‑378/07 to C‑380/07, EU:C:2009:250, paragraphs 73 and 74; of 3 July 2014, Fiamingo and Others, C‑362/13, C‑363/13 and C‑407/13, EU:C:2014:2044, paragraphs 54 and 56, and of 26 November 2014, Mascolo and Others, C‑22/13, C‑61/13, C‑63/13 and C‑418/13, EU:C:2014:2401, paragraphs 72 and 74). | 168. In assessing the merits of the complaint set out by the Commission, it should be noted that the periods of protection to be observed pursuant to Article 7(4) of the Directive must be set taking account of the scientific data that are authoritative in the ornithological field (see, in particular, Case C-157/89 Commission v Italy [1991] ECR I‑57, paragraphs 15, 19 and 24). | 0 |
863,755 | 53. As the Council has stated in its observations and argued at the hearing, if the contested measure had not directly had the objective of safeguarding public health, it could have come under Article 37 EC, which also confers competence on the Community legislature. Review of the legal basis of Directive 2002/2 does, however, remain relevant for the purpose of verifying whether the procedure for the adoption of that directive was vitiated by any irregularity (see, in this connection, Case C‑491/01 British American Tobacco (Investments) and Imperial Tobacco [2002] ECR I‑11453, paragraph 111). | 49 That analysis is confirmed by the judgment in Boterlux, cited above, in paragraph 30 of which the Court, interpreting a rule comparable to Article 10(1) of Regulation No 2730/79, stated that Member States may also require proof that the product has been released into free circulation in the non-member country of destination before granting a non-differentiated refund if there is suspicion or proof that abuses have been committed. | 0 |
863,756 | 114. However, it is also settled case-law that a Member State is entitled to take measures to prevent certain of its nationals, under cover of freedoms created by the Treaty, from wrongfully evading the application of their national legislation (see, inter alia , in relation to the freedom to provide services Van Binsbergen , paragraph 13; Case C-148/91 Veronica Omroep Organisatie [1993] ECR I-487, paragraph 12; Case C-23/93 TV10 [1994] ECR I-4795, paragraph 21; in relation to freedom of establishment, Case 115/78 Knoors [1979] ECR 399, paragraph 25; Case C-61/89 Bouchoucha [1990] ECR I-3551, paragraph 14; and Case C-212/97 Centros [1999] ECR I-1459, paragraph 24; in relation to social security, Case C-206/94 Paletta [1996] ECR I-2357, paragraph 24; in relation to free movement of workers, Case 39/86 Lair [1988] ECR 3161, paragraph 43; in relation to the common agricultural policy, Case C-8/92 General Milk Products [1993] ECR I-779, paragraph 21; in relation to company law, Case C-367/96 Kefalas and Others [1998] ECR I-2843, paragraph 20). | 55. It follows that Ms Morgenbesser is not able to rely on Directive 89/48. | 0 |
863,757 | 38 In this respect, the wording of Article 3 of the Directive reproduces the terms of the judgment in Case 205/84 Commission v Germany [1986] ECR 3755, paragraph 21, which was delivered one and a half years before its adoption. In that judgment, the Court had to determine the type of presence which, although not formally constituting a branch or agency, was nevertheless sufficiently permanent to evidence the establishment of the undertaking in another Member State and therefore fell under the provisions of the Treaty relating to the right of establishment rather than those relating to freedom to provide services. At paragraph 21 of the judgment, the Court held that an insurance undertaking of a Member State which maintains in another Member State a permanent presence that does not take the form of a branch or agency, but consists merely of an office managed by the undertaking's own staff or [of] a person who is independent but authorised to act on a permanent basis for the undertaking, as would be the case with an agency, came within the scope of the provisions of the Treaty on the right of establishment and not within the scope of the provisions on freedom to provide services. | 78. In such a situation, the information displayed on the packaging, labels and in advertising containing that claim or indication may mislead the consumer as to the sodium content of the mineral waters at issue in the main proceedings. | 0 |
863,758 | 24. It should be noted at the outset that it is settled case-law that exceptions are to be interpreted strictly so that general rules are not negated (see judgment in Commission v United Kingdom , C‑346/08, EU:C:2010:213, paragraph 39 and the case-law cited). | 34 On 13 February 1993 the Council adopted the Regulation by a qualified majority vote. | 0 |
863,759 | 64
It must be recalled that the Member States must employ means which, whilst enabling them effectively to attain the objective pursued by their domestic laws, are the least detrimental to the objectives and the principles laid down by the relevant EU legislation (see, to that effect, judgments of 18 December 1997, Molenheide and Others, C‑286/94, C‑340/95, C‑401/95 and C‑47/96, EU:C:1997:623, paragraph 46, and of 22 October 2015, Impresa Edilux and SICEF, C‑425/14, EU:C:2015:721, paragraph 29 and the case-law cited). The case-law of the Court states in that regard that, 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 (judgments of 12 July 2001, Jippes and Others, C‑189/01, EU:C:2001:420, paragraph 81, and of 9 March 2010, ERG and Others, C‑379/08 and C‑380/08, EU:C:2010:127, paragraph 86). | 46. That body of rights and benefits would be compromised if, where the statutory period of notice was not observed in the event of dismissal during part-time parental leave, a worker employed on a full-time basis lost the right to have the compensation for dismissal due to him determined on the basis of the salary relating to his employment contract. | 0 |
863,760 | 12 As the Court has repeatedly held (see, in particular, the judgments in Case 252/86 Bergandi v Directeur-Général des Impôts [1988] ECR 1343, paragraph 15, Joined Cases 93/88 and 94/88 Wisselink and Others v Staatssecretaris van Financiën [1989] ECR 2671, paragraph 18, Case C-109/90 Giant [1991] ECR I-1385, paragraphs 11 and 12 and in the aforementioned Dansk Denkavit case, paragraph 11), the essential features of VAT are as follows: VAT applies generally to transactions relating to goods or services; it is proportional to the price of those goods or services; it is charged at each stage of the production and distribution process; and finally it is imposed on the added value of goods and services, since the tax payable on a transaction is calculated after deduction of the tax paid on the previous transaction. | 44. Article 2(2a) lays down the criteria which serve to define the term comparative advertising, thereby delimiting the scope of the directive. Article 3a(1)(b) lays down one of the conditions which comparative advertising must satisfy for it to be permitted, requiring that the competing products being compared meet the same needs or be intended for the same purpose, that is to say that they must display a sufficient degree of interchangeability for consumers ( Lidl Belgium , paragraph 26). | 0 |
863,761 | 24. So far as the criticisms of the Advocate General’s Opinion are concerned, it should be recalled that, under the second paragraph of Article 252 TFEU, it is the duty of the Advocate General, acting with complete impartiality and independence, to make, in open court, reasoned submissions on cases which, in accordance with the Statute of the Court of Justice of the European Union, require the Advocate General’s involvement. In carrying out that task, the Advocate General may, where appropriate, analyse a reference for a preliminary ruling by placing it within a context which is broader than that strictly defined by the referring court or by the parties to the main proceedings. The Chamber hearing the case is not bound either by the Advocate General’s Opinion or by the reasoning on which it is based (see Case C‑229/09 Hogan Lovells International [2010] ECR I‑0000, paragraph 26, and AJD Tuna , paragraph 45). | 25. For the purposes of determining whether there is a database within the meaning of the directive, it is irrelevant whether the collection is made up of materials from a source or sources other than the person who constitutes that collection, materials created by that person himself or materials falling within both those categories. | 0 |
863,762 | 39. In that way, Clause 5(1) of the Framework Agreement assigns to the Member States the general objective of preventing such abuse, while leaving to them the choice as to how to achieve this, provided that they do not compromise the objective or the practical effect of the Framework Agreement (judgment in Mascolo and Others , paragraph 76 and the case-law cited). | 29. Accordingly, the reason which justifies recognition of the exception for in-house awards, that is to say, the existence a specific internal link between the contracting authority and the contractor, is absent in a situation such as that in the main proceedings. | 0 |
863,763 | 37 The same is true of the decision to apply to the Court for a declaration of failure to fulfil obligations. In its role as guardian of the Treaty, the Commission is competent to decide whether it is appropriate to bring proceedings against a Member State for failure to fulfil its obligations (see, to that effect, Case C-431/92 Commission v Germany [1995] ECR I-2189, paragraph 22). Such a decision falls within the discretionary power of the institution (see, in particular, Case C-200/88 Commission v Greece [1990] ECR I-4299, paragraph 9) and cannot be described as a measure of administration or management. | 48 That principle requires that legal rules be clear and precise, and aims to ensure that situations and legal relationships governed by Community law remain foreseeable (Duff, cited above, paragraph 20). | 0 |
863,764 | 39. It is only when the grounds for exclusion concerned do not relate to the professional qualities of economic operators, and, therefore, do not fall within that exhaustive list that it is possible to consider whether those grounds may be permissible under the principles or other rules of EU public procurement law (see, to this effect, Fabricom , paragraphs 25 to 36; Michaniki , paragraphs 44 to 69; and Case C-538/07 Assitur [2009] ECR I-4219, paragraphs 21 to 33). | 28
It follows that a decision taken on the basis of Article 9(1) of Regulation No 1/2003 cannot create a legitimate expectation in respect of the undertakings concerned as to whether their conduct complies with Article 101 TFEU. As the Advocate General observed in point 39 of her Opinion, the commitment decision cannot ‘legalise’ the market behaviour of the undertaking concerned, and certainly not retroactively. | 0 |
863,765 | 21. It is settled case-law that a finding that an undertaking has such a dominant position is not in itself a ground of criticism of the undertaking concerned (Case 322/81 Nederlandsche Banden-Industrie-Michelin v Commission [1983] ECR 3461, paragraph 57, and Joined Cases C‑395/96 P and C‑396/96 P Compagnie maritime belge transports and Others v Commission [2000] ECR I‑1365, paragraph 37). It is in no way the purpose of Article 82 EC to prevent an undertaking from acquiring, on its own merits, the dominant position on a market (see, inter alia, TeliaSonera Sverige , paragraph 24). Nor does that provision seek to ensure that competitors less efficient than the undertaking with the dominant position should remain on the market. | 33. Second, it has held in paragraph 61 of Case C-150/05 Van Straaten [2006] ECR I-9327, that Article 54 of the CISA applies to a decision of the judicial authorities of a Contracting State by which the accused is finally acquitted for lack of evidence. | 0 |
863,766 | 111
According to settled case-law of the Court, the existence of anticompetitive practices or agreements must, in most cases, be inferred from a number of coincidences or indicia which, taken together, may, in the absence of another plausible explanation, constitute evidence of an infringement of the competition rules. Thus, as regards, in particular, an infringement extending over a number of years, the fact that direct evidence of a company’s participation in that infringement during a specified period has not been produced does not preclude that participation from being regarded as established also during that period, provided that that finding is based on objective and consistent indicia; the lack of any public distancing on the part of that company may be taken into account in that regard (see, to that effect, judgment of 17 September 2015, Total Marketing Services v Commission, C‑634/13 P, EU:C:2015:614, paragraphs 26 to 28 and the case-law cited). | 12 IT MUST BE BORNE IN MIND THAT , ACCORDING TO A CONSISTENT LINE OF DECISIONS OF THE COURT , THE AIM OF THE PROVISIONS OF TITLE II OF REGULATIONS NOS 3/58 AND 1408/71 , WHICH DETERMINE THE LEGISLATION APPLICABLE TO WORKERS MOVING WITHIN THE COMMUNITY , IS TO ENSURE THAT THE PERSONS CONCERNED SHALL BE SUBJECT TO THE SOCIAL SECURITY SCHEME OF ONLY ONE MEMBER STATE , IN ORDER TO PREVENT MORE THAN ONE NATIONAL LEGISLATIVE SYSTEM FROM BEING APPLICABLE AND TO AVOID THE COMPLICATIONS WHICH MAY RESULT FROM THAT SITUATION .
| 0 |
863,767 | 21. It should be noted at the outset that, according to well-established case‑law, although direct taxation falls within their competence, the Member States must none the less exercise that competence consistently with Community law (see, inter alia, Joined Cases C-397/98 and C‑410/98 Metallgesellschaft and Others [2001] ECR I-1727, paragraph 37; Case C-446/03 Marks & Spencer [2005] ECR I-10837, paragraph 29; Case C-196/04 Cadbury Schweppes and Cadbury Schweppes Overseas [2006] ECR I-0000, paragraph 40; and Case C-524/04 Test Claimants in the Thin Cap Group Litigation [2007] ECR I-0000, paragraph 25). | 27 Whilst such an entity must be sufficiently structured and autonomous, it will not necessarily have significant assets, tangible or intangible. Indeed, in certain sectors, such as cleaning, these assets are often reduced to their most basic and the activity is essentially based on manpower. Thus, an organised grouping of wage earners who are specifically and permanently assigned to a common task may, in the absence of other factors of production, amount to an economic entity. | 0 |
863,768 | 62. However, as the Advocate General states in point 63 of his Opinion and as was held by the Court in paragraph 54 of Placanica and Others , as regards the first of those objectives, the betting and gaming sector in Italy has long been marked by a policy of expanding activity with the aim of increasing tax revenue, and no justification can therefore be found in that context in the objectives of limiting the propensity of consumers to gamble or of curtailing the availability of gambling. In so far as the Bersani Decree has significantly increased the number of betting and gaming opportunities still further, as compared with the period under consideration in Placanica and Others , that conclusion is all the more valid in relation to the current situation in that sector. | 46
The Court points out, in that regard, that the possibility for a litigant to plead before the court hearing its action the invalidity of provisions in European Union acts presupposes that the party in question had no right of direct action under Article 263 TFEU by which it could challenge those provisions (see judgments in TWD Textilwerke Deggendorf, C‑188/92, EU:C:1994:90, paragraph 23, and Valimar, C‑374/12, EU:C:2014:2231, paragraph 28). | 0 |
863,769 | 41. In that regard, without it being necessary to examine the compatibility of that part of the penalty with the principle of proportionality, it suffices to recall, first, that the Court has repeatedly held that, in view of the preponderant position which the right to deduct has in the common system of VAT, which seeks to ensure complete neutrality of taxation of all economic activities, that neutrality presupposes that a taxable person may deduct the VAT paid or payable in the course of all his economic activities, a penalty consisting of a refusal of the right to deduct is not compatible with the Sixth Directive where no evasion or detriment to the budget of the State is ascertained (see, to that effect, judgments in Sosnowska , C‑25/07, EU:C:2008:395, paragraphs 23 and 24, and EMS-Bulgaria Transport , EU:C:2012:458, paragraphs 68 and 70). | 16. It follows that the exemption provided by the second paragraph of Article 12 of the Protocol therefore only covers national taxes of a similar nature to those levied by the Union on the same sources of income (judgment in Brouerius van Nidek , 7/74, EU:C:1974:73, paragraph 12). | 0 |
863,770 | 121. In accordance with the Court’s settled case-law, it follows from the second paragraph of Article 10 EC in conjunction with the third paragraph of Article 249 EC and the directive in question itself that, during the period prescribed for transposition of a directive, the Member States to which it is addressed must refrain from taking any measures liable seriously to compromise the attainment of the result prescribed by it ( Inter-Environnement Wallonie , paragraph 45; Case C‑14/02 ATRAL [2003] ECR I-4431, paragraph 58; and Mangold , paragraph 67). In this connection it is immaterial whether or not the provision of national law at issue which has been adopted after the directive in question entered into force is concerned with the transposition of the directive ( ATRAL , paragraph 59 and Mangold , paragraph 68). | 39. The concept must, however, be construed in a uniform manner at Community level, in order to ensure consistent application in the Member States. | 0 |
863,771 | 18. According to consistent case-law, Article 56(1) EC generally prohibits restrictions on movements of capital between Member States (see, to that effect, Case C‑483/99 Commission v France [2002] ECR I-4781, paragraphs 35 and 40, and Case C‑98/01 Commission v United Kingdom [2003] ECR I-4641, paragraphs 38 and 43). | 26. Ainsi, il y a lieu de rappeler d’emblée que le système de protection des consommateurs mis en œuvre, notamment, par la directive 93/13/CEE du Conseil, du 5 avril 1993, concernant les clauses abusives dans les contrats conclus avec les consommateurs (JO L 95, p. 29), repose sur l’idée que le consommateur se trouve dans une situation d’infériorité à l’égard du professionnel en ce qui concerne tant le pouvoir de négociation que le niveau d’information (voir, notamment, arrêts du 14 juin 2012, Banco Español de Crédito, C‑618/10, point 39; du 21 mars 2013, RWE Vertrieb, C‑92/11, point 41, ainsi que du 30 mai 2013, Asbeek Brusse et de Man Garabito, C‑488/11, point 31). | 0 |
863,772 | 40. However, that case-law does not imply that the Commission is bound to rely exclusively on that presumption. There is nothing to prevent the Commission from establishing that a parent company actually exercises decisive influence over its subsidiary by means of other evidence or by a combination of such evidence and that presumption ( Alliance One International and Standard Commercial Tobacco v Commission and Commission v Alliance One International and Others , paragraph 49). | 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 |
863,773 | 47. In the present case, Note 5 B(a) to (c) of Chapter 84 of the CN states that screens such as those at issue in the main proceedings fall within heading 8471 of the CN as units of an automatic data-processing machine if they satisfy simultaneously three conditions, namely they are of a kind solely or principally used in an automatic data-processing system; they are connectable to the central processing unit either directly or through one or more other units; and they are able to accept or deliver data in a form (codes or signals) which can be used by the system ( Kamino International Logistics EU:C:2009:105, paragraph 41). | 18 It is therefore necessary to reply that the articles of the EEC Treaty on the free movement of goods do not prevent the granting to a single undertaking of exclusive rights relating to television broadcasting and the granting for that purpose of exclusive authority to import, hire or distribute materials and products necessary for that broadcasting, provided that no discrimination is thereby created between domestic products and imported products to the detriment of the latter.
Freedom to provide services | 0 |
863,774 | 58. As the Court has ruled, the system for financing the costs of disposal is designed in such a way that the A quota, which represents internal consumption, attracts only a minimal levy whereas the B quota, which is mainly for export, is subject to a much higher levy in order to finance the necessary refunds whilst discouraging production (see Case 250/84 Eridania zuccherifici nazionali and Others [1986] ECR 117, paragraph 19). | 29. The existence of such a right strengthens the working of the Community competition rules and discourages agreements or practices, frequently covert, which are liable to restrict or distort competition. From that point of view, actions for damages before national courts can make a significant contribution to the maintenance of effective competition in the European Union ( Courage and Crehan , paragraph 27). | 0 |
863,775 | 53. In Commission v EDF judgment, the Court further made it clear that, when carrying out that assessment, the manner in which the advantage is provided and the nature of the manner by which the State intervenes are irrelevant where the Member State concerned conferred that advantage in its capacity as shareholder of the undertaking concerned (see Commission v EDF , paragraphs 91 and 92). | 7 That interpretation of Article 30 has been confirmed in a consistent line of decided cases, in particular, by the judgment of 29 November 1983 in Case 181/82 Roussel Laboratoria BV and Others v Netherlands (( 1983 )) ECR 3849 and the judgment of 29 January 1985 in Case 231/83 Cullet v Leclerc (( 1985 )) ECR 305 . | 0 |
863,776 | 21 When considering whether this plea is well-founded, it must first be borne in mind that observance of the rights of the defence requires, inter alia, that the undertaking concerned must have been enabled to express its views effectively on the documents used by the Commission to support its allegation of an infringement (Case 322/81 Michelin v Commission [1983] ECR 3461, paragraph 7). | 53. Such requirements risk placing at a disadvantage primarily nationals of other Member States. Both the condition requiring an applicant for that assistance to be settled in the United Kingdom and that requiring him to have resided there prior to his studies are likely to be more easily satisfied by United Kingdom nationals. | 0 |
863,777 | 54 As regards infringement of the right to property, the Court has consistently held that, while the right to property forms part of the general principles of Community law, it is not an absolute right and must be viewed in relation to its social function. Consequently, its exercise may be restricted, provided that those restrictions in fact correspond to objectives of general interest pursued by the Community and do not constitute a disproportionate and intolerable interference, impairing the very substance of the rights guaranteed (Case 44/79 Hauer v Land Rheinland-Pfalz [1979] ECR 3727, paragraph 23, Case 265/87 Schräder v Hauptzollamt Gronau [1989] ECR 2237, paragraph 15, and Case C-280/93 Germany v Council [1994] ECR I-4973, paragraph 78). | 54. However, it follows from Lego Juris v OHIM that the competent authority may carry out a detailed examination that takes into account material relevant to identifying appropriately the essential characteristics of a sign, in addition to the graphic representation and any descriptions filed at the time of the application for registration. | 0 |
863,778 | 35. However, for advantages to be capable of being categorised as aid within the meaning of Article 92(1) of the Treaty, they must, first, be granted directly or indirectly through State resources and, second, be imputable to the State (Case C-303/88 Italy v Commission [1991] ECR I-1433, paragraph 11, France v Commission , paragraph 24, and GEMO, paragraph 24. | 93. As far as the award criteria themselves are concerned, it is a fortiori clear that they must not be amended in any way during the tender procedure. | 0 |
863,779 | 21 Furthermore, it is settled case-law that a Member State may not plead provisions, practices or circumstances existing in its internal legal system in order to justify a failure to comply with the obligations and time-limits laid down in a directive (see, in particular, Case 275/83 Commission v Belgium [1985] ECR 1097, paragraph 10, Case C-298/97 Commission v Spain [1998] ECR I-3301, paragraph 14, and Case C-326/97 Commission v Belgium [1998] ECR I-6107, paragraph 7). | 53. Toutefois, la circonstance que le régime portuaire espagnol poursuive un objectif légitime n’est pas suffisante pour justifier valablement la restriction constatée. En effet, conformément à une jurisprudence constante de la Cour, l’application d’une réglementation d’un État membre poursuivant un objectif légitime doit être indispensable pour garantir sa réalisation. En d’autres termes, il faut que le même résultat que celui poursuivi par cette réglementation ne puisse pas être atteint par des règles moins contraignantes que celles mises en œuvre par celle-ci (voir, notamment, arrêts Collectieve Antennevoorziening Gouda, C‑288/89, EU:C:1991:323, point 15, et Commission/Portugal, C‑518/09, EU:C:2011:501, point 65). | 0 |
863,780 | 36. In order to determine whether a difference in tax treatment is discriminatory, it is, however, necessary to consider whether, having regard to the national measure at issue, the companies concerned are in an objectively comparable situation ( Test Claimants in Class IV of the ACT Group Litigation , paragraph 46). | 34. First, both the principal activity of education and the supply of goods or services which are closely related to that activity must be provided by one of the bodies referred to in Article 13A(1)(i) of the Sixth Directive. | 0 |
863,781 | 50. However, although, by not expressly requiring Member States to check that the holders of previous authorisations have access to an Annex II dossier, Article 4(1) of Directive 2002/37 has the effect of curtailing the period during which data is protected pursuant to Article 13(3)(d) of Directive 91/414, that situation arises as a direct result of the way in which Article 4(1) of Directive 2002/37 is drafted. Given that the wording of Article 4(1) of Directive 2002/37 is clear and unambiguous, the interpretation according to which the holder of an existing authorisation is not required, under that provision, to submit an Annex II dossier during the review phase is the only interpretation that is compatible with the principle of legal certainty, in accordance with which Community legislation must enable those concerned to acquaint themselves with the precise extent of the obligations it imposes upon them (see Case C-161/06 Skoma-Lux [2007] ECR I‑0000, paragraphs 36 and 38). | 36. In addition to the legitimacy which it derives from the very wording of the treaties, such an interpretation is the only one consistent with the principles of legal certainty and non-discrimination. | 1 |
863,782 | 115. The Court also held in that judgment that, by undertaking after the adoption of the DSB’s decision of 25 September 1997 to comply with the WTO rules and, in particular, with Articles I(1) and XIII of the GATT 1994, the Community did not intend to assume a particular obligation in the context of the WTO, capable of justifying an exception to the principle that WTO rules cannot be relied upon before the Community courts and enabling the Community courts to review the legality of Regulation No 1637/98 and the regulations adopted to implement it in the light of those rules (see, to this effect, Van Parys , paragraphs 41 and 52). | 56. It should be noted in that regard that a prohibition on the use of a product in the territory of a Member State has a considerable influence on the behaviour of consumers, which, in its turn, affects the access of that product to the market of that Member State. | 0 |
863,783 | 20
As a consequence, the fact that a party disagrees with that Opinion, irrespective of the questions examined therein, cannot in itself constitute grounds justifying the reopening of the oral procedure (judgment of 21 December 2016, Council v Front Polisario, C‑104/16 P, EU:C:2016:973, paragraph 61 and the case-law cited). | 43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC. | 0 |
863,784 | 70. Therefore the evaluation criteria relating, in this case, to the award of extra points for an ever-increasing production capacity, cannot be regarded as linked to the objective of the contract and even less as suitable for ensuring that it is attained (see, to that effect, EVN and Wienstrom , paragraph 68) | 19 In this regard, Member States may allow fishing vessels to fish against their national quotas only if certain conditions are fulfilled with regard to, for example, the size, age or state of the vessel, its equipment, the number of fishermen on board, accommodation and mess facilities for the crew, sanitary arrangements, safety matters and so forth, in so far as those conditions are not governed exclusively by Community legislation . | 0 |
863,785 | 48 Although applicable to national and imported ciders without distinction, a national measure such as that in issue in the main proceedings is liable to hinder intra-Community trade inasmuch as it applies to prepackages having a nominal volume of 0.33 l, lawfully manufactured and marketed in other Member States. It may compel the traders concerned to adjust the presentation of their products according to the place where they are to be marketed and consequently to incur additional packaging costs. Such a prohibition therefore falls within the scope of Article 30 of the Treaty (see, to this effect, the judgment in Mars, cited above, paragraphs 13 and 14). | 10. In the Commission ' s view, even though the registration of a vessel for leisure purposes does not concern the exercise of an economic activity in the strict sense, the availability of leisure activities in the Member States is a corollary to freedom of movement. The Commission refers to Case 186/87 Cowan v Trésor Public [1989] ECR 195, paragraph 20, and Case C-45/93 Commission v Spain [1994] ECR I-911). | 0 |
863,786 | 27 As for the question whether such a rule may still be in conformity with Community law, it should be remembered that, according to the Court's case-law, national rules adopted in the absence of common or harmonised rules and applicable without distinction to national products and to products imported from other Member States may be compatible with the Treaty in so far as they are necessary in order to satisfy overriding requirements relating, inter alia, to fair trading and consumer protection (Case C-39/90 Denkavit v Land Baden-Württemberg [1991] ECR I-3069, paragraph 18), where they are proportionate to the objective pursued and that objective is not capable of being achieved by measures which are less restrictive of intra-Community trade (Case C-368/95 Familiapress v Bauer Verlag [1997] ECR I-3689, paragraph 19). | Pour ce qui est, enfin, de l’allégation d’Odile Jacob selon laquelle le Tribunal, en indiquant, au point 160 de l’arrêt attaqué,
que le «processus de désinvestissement était sous étroite surveillance de la Commission», aurait dénaturé les faits, puisque
les missions de surveillance auraient été déléguées à un mandataire, conformément aux engagements de Lagardère, il convient
de rappeler qu’une telle dénaturation doit apparaître de façon manifeste des pièces du dossier, sans qu’il soit nécessaire
de procéder à une nouvelle appréciation des faits et des preuves (arrêt Commission/ANKO, C‑78/14 P, EU:C:2015:732, point 54
et jurisprudence citée). | 0 |
863,787 | 35 That being so, those decisions should be construed as forming an integral part of the guidelines on regional aid and as having, in themselves, binding force only on condition that they have been accepted by the Member States (see IJssel-Vliet, paragraphs 42 and 43). | 39. Third, Article 1(2)(a) of Directive 93/83 requires that the programme-carrying signals are broadcast to the public by ‘an uninterrupted chain of communication leading to the satellite and down towards the earth’. Thus, that directive is concerned with a closed communications system, of which the satellite forms the central, essential and irreplaceable element, so that, in the event of malfunction of the satellite, the transmission of signals is technically impossible and, as a result, the public receives no broadcast. | 0 |
863,788 | 43. It follows from those paragraphs of the judgment under appeal that the General Court based its assessment of the dual basis method adopted by the Commission in the contested decision on its own interpretation of that method, considered as a whole (see Alliance One International and Standard Commercial Tobacco v Commission and Commission v Alliance One International and Others , paragraphs 121 and 132). | 21 On the other hand in the case of a non-differentiated refund granted in order to cover the difference between the price of products in the Community and their price in international trade, the amount of the refund is not fixed by reference to the import market for which the products are destined. | 0 |
863,789 | 42
It is for that reason that, following the ratification by the EU of the UN Convention, the Court took the view that the concept of ‘disability’ within the meaning of Directive 2000/78 must be understood as referring to a limitation which results in particular from long-term physical, mental or psychological impairments which, in interaction with various barriers, may hinder the full and effective participation of the person concerned in professional life on an equal basis with other workers (see judgments of 11 April 2013, HK Danmark, C‑335/11 and C‑337/11, EU:C:2013:222, paragraph 38; of 18 March 2014, Z., C‑363/12, EU:C:2014:159, paragraph 76; and of 18 December 2014, FOA, C‑354/13, EU:C:2014:2463, paragraph 53). | 39. As appears particularly from the third recital in the preamble to Directive 90/435, the aim of that directive is, by the introduction of a common system of taxation, to eliminate any disadvantage to cooperation between companies of different Member States as compared with cooperation between companies of the same Member State and thereby to facilitate the grouping together of companies at European Union level (Case C‑294/99 Athinaïki Zithopiïa [2001] ECR I‑6797, paragraph 25; Case C‑446/04 Test Claimants in the FII Group Litigation [2006] ECR I‑11753, paragraph 103; and Amurta , paragraph 18). | 0 |
863,790 | 29
Nonetheless, it should be noted that the discharge of obligations by the operating air carrier pursuant to Regulation No 261/2004 is without prejudice to its rights to seek compensation, under the applicable national law, from any person who caused the air carrier to fail to fulfil its obligations, including third parties, as Article 13 of that regulation provides (see, to that effect, judgment of 17 September 2015, van derLans, C‑257/14, EU:C:2015:618, paragraph 46 and the case-law cited). | 72 However, the second recital to Directive 87/21 intimates that it is necessary to state more precisely the cases in which the results of pharmacological and toxicological tests or clinical trials do not have to be provided with a view to obtaining authorisation for a medicinal product which is essentially similar to an authorised product, while ensuring that innovative firms are not placed at a disadvantage. | 0 |
863,791 | 32. In that context, the Verwaltungsgerichtshof Baden-Württemberg decided to stay the proceedings and to refer the following questions to the Court for a preliminary ruling:
‘1. On Articles 2, 3 and 7 of [Directive 2004/38]:
(a) Does “family member” include, in particular in the light of Articles 7 and 24 of the [Charter of Fundamental Rights (“the Charter”)] and Article 8 of the [European Convention for the Protection of Human Rights and Fundamental Freedoms, signed in Rome on 4 November 1950, “the ECHR”)], on an extended interpretation of Article 2(2)(d) of Directive 2004/38, a parent who is a third-country national, has parental responsibility for a child who is a Union citizen entitled to freedom of movement, and is not maintained by that child?
(b) If so, does Directive 2004/38 apply to that parent, in particular in the light of Articles 7 and 24 of the Charter and Article 8 of the ECHR, on an extended interpretation of Article 3(1) of the directive, even where there is no “accompanying” or “joining” with respect to the Member State of origin of the child who is a Union citizen and has moved away?
(c) If so, does it follow that that parent, in particular in the light of Articles 7 and 24 of the Charter and Article 8 of the ECHR, has a right of residence for more than three months in the Member State of origin of the child who is a Union citizen, on an extended interpretation of Article 7(2) of Directive 2004/38, at least as long as parental responsibility subsists and is actually exercised?
2. On Article 6(1) TEU in conjunction with the Charter:
(a) (i) Is the Charter applicable pursuant to the second alternative of the first sentence of Article 51(1) of the Charter simply where the subject‑matter of the dispute depends on a national law (or part of a law) which inter alia – but not only – transposed directives?
(ii) If not, is the Charter applicable pursuant to the second alternative of the first sentence of Article 51(1) of the Charter simply because the claimant is possibly entitled to a right of residence under Union law and could accordingly, under the first sentence of Paragraph 5(2) of the FreizügG/EU, claim a residence card for a family member of a Union citizen which has its legal basis in the first sentence of Article 10(1) of [Directive 2004/38]?
(iii) If not, is the Charter applicable pursuant to the second alternative of the first sentence of Article 51(1) of the Charter, in accordance with the case‑law deriving from Case C‑260/89 ERT [1991] ECR I‑2925, paragraphs 41 to 45, where a Member State restricts the right of residence of the father who is a third-country national with parental responsibility for a Union citizen who is a minor and resides predominantly with her mother in another Member State of the Union because of the mother’s employment?
(b) (i) If the Charter is applicable, can a right of residence under European Union law for the father who is a third-country national be derived directly from Article 24(3) of the Charter, at least as long as he has and actually exercises parental responsibility for his child who is a Union citizen, even if the child resides predominantly in another Member State of the Union?
(ii) If not, does it follow from the freedom of movement of the child who is a Union citizen under Article 45(1) of the Charter, possibly in conjunction with Article 24(3) of the Charter, that the father who is a third-country national has a right of residence under European Union law, at least as long as he has and actually exercises parental responsibility for his child who is a Union citizen, so that in particular the freedom of movement of the child who is a Union citizen is not deprived of all practical effect?
3. On Article 6(3) TEU in conjunction with the general principles of European Union law:
(a) Can the “unwritten” fundamental rights of the European Union developed in the Court’s case‑law from Case 29/69 Stauder [1969] ECR 419, paragraph 7, up to, for example, Case C‑144/04 Mangold [2005] ECR I‑9981, paragraph 75, be applied in full even if the Charter is not applicable in the specific case; in other words, do the fundamental rights which continue to apply as general principles of Union law under Article 6(3) TEU stand autonomously and independently alongside the new fundamental rights laid down in the Charter in accordance with Article 6(1) TEU?
(b) If so, can a right of residence under European Union law for the purpose of the effective exercise of parental responsibility be inferred from the general principles of Union law, in particular in the light of the right to respect for family life under Article 8 of the ECHR, for a father, who is a third-country national, of a Union citizen who is a minor and resides predominantly in another EU Member State with her mother on account of the latter’s occupation?
4. On Article 21(1) TFEU in conjunction with Article 8 of the ECHR:
If Article 6(1) or (3) TEU does not lead to a right of residence under European Union law for the claimant, can, in accordance with Case C‑200/02 Zhu and Chen [2004] ECR I‑9925, paragraphs 45 to 47, a right of residence under European Union law for the purpose of the effective exercise of parental responsibility be inferred, under Article 21(1) TFEU, possibly in the light of Article 8 of the ECHR, from the freedom of movement enjoyed by a Union citizen who is a minor and resides predominantly in another EU Member State with her mother on account of the latter’s occupation, for the father, who is a third-country national, in the Member State of origin of the child who is a Union citizen?
5. On Article 10 of [Directive 2004/38]:
If a right of residence under European Union law is taken to exist, is a parent who is a third-country national in the claimant’s situation entitled to the issue of a “residence card for a family member of a Union citizen”, possibly in accordance with the first sentence of Article 10(1) of the directive?’ | 106. Secondly, concerning the establishment of a transitional period such as that at issue in the main proceedings, it needs in particular to be verified whether the latter might not undermine the consistency of the legislation concerned by leading to a result contrary to the objective pursued. | 0 |
863,792 | 18. Il découle, par ailleurs, d’une jurisprudence constante qu’un État membre ne saurait exciper de dispositions, pratiques ou situations de son ordre juridique interne pour justifier le non‑respect des obligations résultant des normes du droit de l’Union (voir, notamment, arrêts du 4 octobre 2001, Commission/Luxembourg, C‑450/00, Rec. p. I‑7069, point 8; du 28 avril 2005, Commission/Luxembourg, C‑375/04, point 11, et du 25 février 2010, Commission/Espagne, C‑295/09, point 10). | 15
The Court points out, at the outset, that, under Article 29(1) of that code, the customs value of imported goods is, in principle, to be made up of their transaction value, that is, the price actually paid or payable for them when sold for export to the customs territory of the European Union. | 0 |
863,793 | 36. It is not disputed by the parties to the main proceedings or by the Austrian Government or the Commission that the main proceedings relate to the duration of employment relationships with an employer and that that duration must be taken into account to calculate the amount of the termination payment, which falls within the concept of pay (see, to that effect, Gruber , paragraph 22). | 33. En outre, de simples pratiques administratives, par nature modifiables au gré de l’administration et dépourvues d’une publicité adéquate, ne sauraient être considérées comme constituant une exécution des obligations qui incombent aux États membres dans le cadre de la transposition d’une directive (voir arrêts du 13 mars 1997, Commission/France, C‑197/96, Rec. p. I‑1489, point 14; du 10 mars 2005, Commission/Royaume-Uni, C‑33/03, Rec. p. I‑1865, point 25, et du 10 mai 2007, Commission/Autriche, précité, point 80). | 0 |
863,794 | 51 Where the rules applicable to services have not been harmonized, restrictions on the freedom guaranteed by the Treaty in this field may result from application of national rules affecting any person established in the national territory to persons providing services established in the territory of another Member State who already have to satisfy the requirements of that State's legislation (Case C-288/89 Collectieve Antennevoorziening Gouda [1991] ECR I-4007, paragraph 12). | 180. It is true, as paragraphs 175 to 177 of the present judgment have already shown, that Article 82 EC aims, in particular, to protect consumers by means of undistorted competition (see Joined Cases C‑468/06 to C‑478/06 Sot. Lélos kai Sia and Others [2008] ECR I‑7139, paragraph 68). | 0 |
863,795 | 20. Regulation No 2777/75 makes no reference either way as to the compatibility of national provisions, such as those at issue in the main proceedings on the compulsory insurance of agricultural holdings against natural risks, with the common organisation of the market for poultrymeat. Consideration must therefore be given to the question whether the existence of such a national scheme, including the contribution, is such as to undermine the aims and objects of that common organisation (see, inter alia , Case 51/74 Van der Hulst [1975] ECR 79, paragraphs 26 to 28). | 21FOR THIS PURPOSE IT PROVIDES FOR THE ABOLITION OF ALL DIFFERENCES IN TREATMENT BETWEEN NATIONAL WORKERS AND WORKERS WHO ARE NATIONALS OF THE OTHER MEMBER STATES AS REGARDS CONDITIONS OF EMPLOYMENT , WORK AND REMUNERATION AND GIVES WORKERS WHO ARE NATIONALS OF THE OTHER MEMBER STATES AND MEMBERS OF THEIR FAMILY ACCESS TO THE SOCIAL AND TAX ADVANTAGES FROM WHICH NATIONAL WORKERS BENEFIT IN THE STATE OF EMPLOYMENT .
| 0 |
863,796 | 28. For this reason, on 17 September 2009, in accordance with Article 104(5) of the Rules of Procedure, the Court asked the national court whether, in view in particular of the arguments set out in the order for reference concerning Attanasio’s possible lack of legal interest in bringing the main proceedings, the changes made to the relevant Italian legislation by Article 83a(17) and (18) of Law No 133/2008, read in conjunction with the last subparagraph of Article 1(2) of Law No 131/2003 of 5 June 2003, had an effect on the interest in obtaining a preliminary ruling in the present case. It must be borne in mind in that regard that the Court’s function in preliminary rulings is to assist in the administration of justice in the Member States and not to deliver advisory opinions on general or hypothet ical questions (see, to that effect, inter alia, Case 149/82 Robards [1983] ECR 171, paragraph 19; Case C‑412/93 Leclerc-Siplec v TF1 Publicité and M6 Publicité [1995] ECR I‑179, paragraph 12; and Case C‑189/08 Zuid-Chemie [2009] ECR I‑0000, paragraph 36). | 29. It must, however, be pointed out that officials and other servants of the European Communities are subject to special rules in matters of taxation that distinguish them from other workers. | 0 |
863,797 | 36. However, although it may be acknowledged that, in principle, the application by the host Member State of its minimum-wage legislation to providers of services established in another Member State pursues an objective of public interest, namely the protection of employees ( Portugaia Construções , paragraph 22), the same is true in principle of measures adopted by the host Member State and intended to reinforce the procedural arrangements enabling a posted worker usefully to assert his right to a minimum rate of pay. | 106. Second, the French Republic has not shown to the requisite legal standard that the General Court adopted an interpretation of those scientific opinions which is manifestly at odds with their content. | 0 |
863,798 | 82. Thus, the Court has held that if a national law merely encourages or makes it easier for undertakings to engage in autonomous anti-competitive conduct, those undertakings remain subject to Articles 81 EC and 82 EC (Joined Cases 40/73 to 48/73, 50/73, 54/73 to 56/73, 111/73, 113/73 and 114/73 Suiker Unie and Others v Commission [1975] ECR 1663, paragraphs 36 to 73, and CIF , paragraph 56). | 40. In that regard, it is appropriate to note that the body responsible for hearing an appeal against a decision of the national regulatory authority in accordance with Article 4 of the Framework Directive must be able to have at its disposal all the information necessary in order to decide in full knowledge of the facts on the merits of the appeal, including information that is subject to confidentiality. However, the protection of such information and business confidentiality must be guaranteed and must be adjusted to reconcile it with the requirements of effective legal protection and the rights of defence of the parties to the dispute. | 0 |
863,799 | 38. While the Court has not excluded the possibility that that case‑law may, in certain circumstances, be relevant to word marks consisting of advertising slogans, it has however stated that difficulties in establishing distinctiveness which may be associated with word marks consisting of advertising slogans because of their very nature – difficulties which it is legitimate to take into account – do not justify laying down specific criteria supplementing or derogating from the criterion of distinctiveness as interpreted in the case-law referred to in paragraphs 33 to 34 of the present judgment (see OHIM v Erpo Möbelwerk , paragraphs 35 and 36). | 24. Par ailleurs, la Cour a jugé que l’objectif de la directive 85/337 ne saurait être détourné par le fractionnement d’un projet et que l’absence de prise en considération de l’effet cumulatif de plusieurs projets ne doit pas avoir pour résultat pratique de les soustraire dans leur totalité à l’obligation d’évaluation alors que, pris ensemble, ils sont susceptibles d’avoir des «incidences notables sur l’environnement», au sens de l’article 2, paragraphe 1, de la directive 85/337 (voir, en ce sens, arrêts précités Ecologistas en Acción-CODA, point 44, et Umweltanwalt von Kärnten, point 53). | 0 |
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