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863,900 | 8 As the Court held in its judgment in Case C-347/88 Commission v Greece [1990] ECR I-4747, at paragraphs 26 to 30, an application does not satisfy that requirement if the Commission' s complaints are not accurately set out in it and simply appear by way of reference to "all the reasons set out in the letter of formal notice and in the reasoned opinion". | 29. Admittedly, the Court has recognised that the need to maintain the cohesion of a tax system can justify a restriction on the exercise of the fundamental freedoms guaranteed by the Treaty. However, for an argument based on such a justification to succeed, a direct link must be established between the tax advantage concerned and the offsetting of that advantage by a particular tax levy (see, to that effect, Keller Holding , paragraph 40 and the case-law cited), which is not the case here. | 0 |
863,901 | 71. In paragraphs 24 and 25 of Case C-300/03 Honeywell Aerospace [2005] ECR I‑0000, the Court held that it follows from the very wording of Article 378(1) and Article 379(2) of the implementing regulation that notification by the office of departure to the principal of the time-limit by which the proof requested must be furnished is mandatory and must precede recovery of the customs debt. The time-limit is intended to protect the interests of the principal by allowing him three months in which to furnish, where appropriate, proof of the regularity of the transit operation or the place where the offence or irregularity was actually committed. In those circumstances, the Member State to which the office of departure belongs may recover import duties only if, in particular, it has indicated to the principal that he has three months in which to furnish the proof requested and such proof has not been provided within that period. | 71
As is apparent from Article 12 of the ESM Treaty, the adoption of a memorandum of understanding such as that resulting from the negotiations between the Cypriot authorities and, in particular, the Commission corresponds to an objective of general interest pursued by the European Union, namely the objective of ensuring the stability of the banking system of the euro area as a whole. | 0 |
863,902 | 35. In that regard, it must be noted that the CN, in the versions applicable to the main proceedings, does not define the notions of ‘parts’ within the meaning of note 2 to Section XVI thereof. None the less, it is clear from the case-law of the Court concerning heading 8473 of the CN and note 2(b) to Section XVI thereof that the notion of ‘parts’ implies a whole for the operation of which the part is essential (Case C‑339/98 Peacock EU:C:2000:573, paragraph 21; Case C‑183/06 Ruma EU:C:2007:110, paragraph 31; and Case C‑336/11 Rohm & Haas Electronic Materials CMP Europe and Others EU:C:2012:500, paragraph 34). It follows from the case-law that, in order to be able to classify an article as a ‘part’, it is not sufficient to show that, without that article, the machine is not able to function properly. It remains necessary to establish that the mechanical or electrical functioning of the machine in question is dependent upon that article (see, to that effect, Case C‑276/00 Turbon International EU:C:2002:88, paragraph 30, and Rohm & Haas Electronic Materials CMP Europe and Others EU:C:2012:500, paragraph 35). | 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 |
863,903 | 84. It should be remembered, first of all, that in the context of a tax rule, such as that at issue in the main proceedings, which seeks to prevent the economic double taxation of distributed profits, the situation of a corporate shareholder receiving foreign-sourced dividends is comparable to that of a corporate shareholder receiving nationally-sourced dividends in so far as, in each case, the profits made are, in principle, liable to be subject to a series of charges to tax (see Test Claimants in the FII Group Litigation , paragraph 62). | 34 In particular, the Court has jurisdiction to interpret Article 50 of TRIPs in order to meet the needs of the courts of the Member States when they are called upon to apply national rules with a view to ordering provisional measures for the protection of rights arising under Community legislation falling within the scope of TRIPs (see Hermès, paragraphs 28 and 29). | 0 |
863,904 | 32 However, in the judgment of 30 April 1996 in Case C-308/93 Cabanis-Issarte (not yet published in the European Court Reports, paragraph 34), the scope of the rule in Kermaschek was limited to cases in which a member of a worker' s family relies on provisions of Regulation No 1408/71 which are applicable solely to workers and not to members of their families, such as Articles 67 to 71, relating to unemployment benefits. That is not the case with Article 73 of the regulation, the precise purpose of which is to guarantee members of the family residing in a Member State other than the competent State the grant of the family benefits provided for by the applicable legislation. | 56 Accordingly, that term cannot be considered to cover contracts in which, as here, the parties have not agreed on any duration for the right of enjoyment of the immovable property, which is an essential element of a contract to let. | 0 |
863,905 | 23 In that respect, it should be pointed out that, whereas Regulations No 1765/92 and No 805/68, as amended, provide for the payment in full of the aid, Regulation No 1725/79 made no provision as to the costs of the inspections to be carried out by the Member States (see Denkavit Futtermittel, paragraph 7). Since the wording of Regulation No 1725/79 did not prevent Member States either from carrying out such inspections free of charge or from requiring the undertakings in question to reimburse the expenditure which such inspections entail, the Court therefore concluded, at paragraphs 8 and 9 of the judgment in Denkavit Futtermittel, that the rules in question left Member States free to resolve the problem of financing the controls. | 70. It is common ground that national legislation, such as that at issue in the cases before the referring court, which makes the exercise of an economic activity subject to a licensing requirement and which specifies situations in which the licence is to be withdrawn constitutes an obstacle to the freedoms thus guaranteed by Articles 43 EC and 49 EC. | 0 |
863,906 | 41. The repeal of Article 39(1) EU by the Treaty of Lisbon cannot call in question that obligation to consult the Parliament since, firstly, the requirement to interpret secondary legislation in compliance with primary law follows from the general principle of interpretation that a provision must be interpreted, as far as possible, in such a way as not to affect its validity and, secondly, that the legality of an EU measure must be assessed on the basis of the facts and the law as they stood at the time when the measure was adopted (see, to that effect, judgment in Parliament v Council , C‑317/13 and C‑679/13, EU:C:2015:223, paragraphs 45, 49 and 67). | 19 It must be held that the Commission has not in this case demonstrated the existence of any overriding public interest justifying the application of suspensory measures with regard to goods in transit . | 0 |
863,907 | 33. The term ‘discard’ must be interpreted in the light not only of the fundamental aim of the directive, which, according to the third recital in the preamble thereto, is ‘the protection of human health and the environment against harmful effects caused by the collection, transport, treatment, storage and tipping of waste’, but also of Article 174(2) EC. The latter provision states that ‘Community policy on the environment shall aim at a high level of protection taking into account the diversity of situations in the various regions of the Community. It shall be based on the precautionary principle and on the principles that preventive action should be taken …’. It follows that the term ‘discard’ – and, accordingly, the concept of ‘waste’, within the meaning of Article 1(a) of the directive – cannot be interpreted restrictively (see, to that effect, inter alia, Joined Cases C‑418/97 and C‑419/97 ARCO Chemie Nederland and Others [2000] ECR I‑4475, paragraphs 36 to 40, and Thames Water Utilities , paragraph 27). | 19 IN THE FIRST HALF OF 1969 IT PAID 6 950 MILLION LIRE, 1 169 MILLION OF WHICH RELATE TO THE THREE PREVIOUS SIX-MONTHLY PERIODS .
NEVERTHELESS AMONGST THE SUMS QUOTED AS REFUNDS PAID IN ARREARS DURING THIS SIX-MONTHLY PERIOD THERE APPEARS AN AMOUNT OF 718 800 000 LIRE WHICH PLAINLY RELATES TO THE OPTIONAL SYSTEM OF REFUNDS IN FORCE BEFORE 1 JULY 1968 RELATING TO MILK AND MILK PRODUCTS AND BEEF AND VEAL AND WHICH IS CONSEQUENTLY IRRELEVANT TO THE DISPUTE . | 0 |
863,908 | 58. Thirdly, as regards the limitations on the exclusive right which inherently follow from Article 5 of Directive 89/104 as such, it is settled case-law that the exclusive right under that provision was conferred in order to enable the trade mark proprietor to protect his specific interests as proprietor of that mark, that is, to ensure that the trade mark can fulfil its functions. Therefore, the exercise of that right must be reserved to cases in which another party’s use of the sign adversely affects or is liable adversely to affect one of the functions of the trade mark. Those functions include not only the essential function of the trade mark, which is to guarantee to consumers the origin of the goods or services in question, but also its other functions, in particular that of guaranteeing the quality of those goods or services or those of communication, investment or advertising (see, to that effect, Budějovický Budvar , paragraph 71 and the case-law cited, and Case C‑323/09 Interflora and Interflora British Unit [2011] ECR I‑8625, paragraphs 32 to 41). | 33. It should be noted that the Finnish tax legislation is designed to prevent double taxation of company profits by granting to a shareholder who receives dividends a tax advantage linked to the taking into account of the corporation tax due from the company distributing the dividends. | 0 |
863,909 | 64. La constatation de l’existence d’une pratique abusive nécessite, d’une part, un ensemble de circonstances objectives d’où il résulte que, malgré un respect formel des conditions prévues par la réglementation de l’Union, l’objectif poursuivi par cette réglementation n’a pas été atteint. Elle requiert, d’autre part, l’existence d’un élément subjectif consistant en la volonté d’obtenir un avantage résultant de ladite réglementation, en créant artificiellement les conditions requises pour son obtention. L’existence d’un tel élément subjectif peut être établie, notamment, par la preuve d’une collusion entre l’exportateur établi dans l’Union, bénéficiaire des restitutions, et l’importateur de la marchandise dans le pays tiers (arrêts du 14 décembre 2000, Emsland-Stärke, C‑110/99, Rec. p. I‑11569, points 52 et 53, ainsi que Eichsfelder Schlachtbetrieb, précité, point 39). | 42 It follows that the criteria and/or the thresholds mentioned in Article 4(2) are designed to facilitate the examination of the actual characteristics exhibited by a given project in order to determine whether it is subject to the requirement to carry out an assessment and not to exempt in advance from that obligation certain whole classes of projects listed in Annex II which may be envisaged on the territory of a Member State. | 0 |
863,910 | 128. Nevertheless, their right to property is not called into question by the introduction of such a measure. No economic operator can claim a right to property in a market share, even if he held it at a time before the introduction of a measure affecting the market, since such a market share constitutes only a momentary economic position exposed to the risks of changing circumstances (Case C‑280/93 Germany v Council [1994] ECR I‑4973, paragraph 79, and Swedish Match , paragraph 73). Nor can an economic operator claim an acquired right or even a legitimate expectation that an existing situation which is capable of being altered by measure taken by the Community institutions within the limits of their discretion will be maintained (Case 52/81 Faust v Commission [1982] ECR 3745, paragraph 27, and Swedish Match , paragraph 73). | 38. Article 4(1) of the Regulation then lays down the rule that the determination of the court with jurisdiction entails determination of the law which is to apply. According to that provision, as regards both the main insolvency proceedings and secondary insolvency proceedings, the law of the Member State within the territory of which proceedings are opened ( lex concursus ) is applicable to the insolvency proceedings and their effects (see, to that effect, Eurofood IFSC , paragraph 33; MG Probud Gdynia , paragraph 25; and Case C-191/10 Rastrelli Davide e C. [2011] ECR I-13209, paragraph 16). As stated in Recital 23 in the preamble to the Regulation, that law governs all the conditions for the opening, conduct and closure of the insolvency proceedings. | 0 |
863,911 | 45. ‘Disputes of a financial character’ within the meaning of that provision include not only actions brought by staff members seeking to have an institution held liable, but also all those seeking payment by an institution to a staff member of a sum which he considers to be due to him under the Staff Regulations or other measure governing their working relations (see, to that effect, Case C‑135/06 P Weißenfels v Parliament [2007] ECR I‑12041, paragraph 65). | 28. Article 13(C) of the Sixth Directive thus allows the Member States to grant taxable persons the right to opt for taxation of lettings of immovable property, but also allows them to restrict the scope of that right or withdraw it (see Joined Cases C‑487/01 and C‑7/02 Gemeente Leusden and Holin Groep [2004] ECR I‑5337, paragraph 66). | 0 |
863,912 | 28 It also noted (at paragraph 108) that where, by reason of an obligation assumed under the GATT or of a concession relating to a preference, some producers suffered or were threatened with serious damage, Article XIX gave a contracting party power unilaterally to suspend the obligation and to withdraw or modify the concession, either after consulting the contracting parties jointly and failing agreement between the contracting parties concerned, or even, if the matter was urgent and on a temporary basis, without prior consultation (see the judgments in Joined Cases 21/72 to 24/72 International Fruit Company, cited above, paragraphs 21, 25 and 26; Case 9/73 Schlueter v Hauptzollamt Loerrach [1973] ECR 1135, paragraph 29; Case 266/81 SIOT v Ministero delle Finanze [1983] ECR 731, paragraph 28; and Joined Cases 267/81, 268/81 and 269/81 SPI and SAMI [1983] ECR 801, paragraph 23). | 38
In the third place, the Court has held that it is relevant that a ‘communication’, within the meaning of Article 3(1) of Directive 2001/29, is of a profit-making nature (see, to that effect, judgments of 4 October 2011, Football Association Premier League and Others, C‑403/08 and C‑429/08, EU:C:2011:631, paragraph 204; 15 March 2012, SCF, C‑135/10, EU:C:2012:140, paragraph 88; and 15 March 2012, Phonographic Performance (Ireland), C‑162/10, EU:C:2012:141, paragraph 36). | 0 |
863,913 | 85. In addition, the Court has repeatedly held that the exception in the first paragraph of Article 45 EC must be restricted to activities which in themselves are directly and specifically connected with the exercise of official authority ( Reyners , paragraph 45; Thijssen , paragraph 8; Commission v Spain , paragraph 35; Servizi Ausiliari Dottori Commercialisti , paragraph 46; Commission v Germany , paragraph 38; and Commission v Portugal , paragraph 36). | 54 That limitation is therefore also applicable to survivors' pensions. | 0 |
863,914 | 35 Second, for a prior administrative authorisation scheme to be justified, it must also be demonstrated that such a scheme is necessary in order to be able to impose public service obligations and that it is proportionate to the aim pursued, inasmuch as the same objective could not be attained by measures less restrictive of the freedom to provide services, in particular a system of declarations ex post facto (see, to that effect, Joined Cases C-163/94, C-165/94 and C-250/94 Sanz de Lera [1995] ECR I-4821, paragraphs 23 to 28). | 27 Additional evidence may thus be required where there is suspicion or proof that abuses have been committed. | 0 |
863,915 | 38. However, in the first place, the second subparagraph of Article 10(2) of the Sixth Directive and the amended Sixth Directive provides for an exception to that rule where payments are made on account before the services are supplied. In that case, the tax becomes chargeable on receipt of the payment and on the amount received (see, to that effect, judgment in Orfey Balgaria , C‑549/11, EU:C:2012:832, paragraph 27, and order in Sani treyd , C‑153/12, EU:C:2013:201, paragraph 24). | 33. In those circumstances, the mere fact that the liquidator is a party to the proceedings is not sufficient to classify the proceedings brought before the Landgericht Braunschweig as proceedings deriving directly from the insolvency and being closely linked to proceedings for realising assets. | 0 |
863,916 | 24 The Court has thus recognised, for example, that sex may be a determining factor for posts such as those of prison warders and head prison warders (Case 318/86 Commission v France [1988] ECR 3559, paragraphs 11 to 18), or for certain activities such as policing activities where there are serious internal disturbances (Johnston, paragraph 37). | 59. It follows from the foregoing considerations that, as regards the service of extrajudicial documents, an applicant is perfectly entitled not only to choose any of the means of transmission laid down by Regulation No 1393/2007, but also to resort, simultaneously or successively, to two or more of the methods of service which he deems the most suitable or appropriate in the light of the circumstances of the case (see, to that effect, judgment in Plumex , C‑473/04, EU:C:2006:96, paragraphs 21, 22 and 31). | 0 |
863,917 | 22 The Court has consistently held that national rules discriminate indirectly against women where, although worded in neutral terms, they are more disadvantageous to women than men, unless that difference in treatment is justified by objective factors unrelated to any discrimination on grounds of sex (judgment in Case 171/88 Rinner-Kuehn [1989] ECR 2743, paragraph 12). | 39. Conformément à une jurisprudence constante, la protection du droit fondamental à la vie privée exige que les dérogations à la protection des données à caractère personnel et les limitations de celles-ci doivent s’opérer dans les limites du strict nécessaire (arrêts du 16 décembre 2008, Satakunnan Markkinapörssi et Satamedia, C‑73/07, Rec. p. I‑9831, point 56, ainsi que du 9 novembre 2010, Volker und Markus Schecke et Eifert, C‑92/09 et C‑93/09, Rec. p. I‑11063, points 77 et 86). | 0 |
863,918 | 48. The Council was entitled to form the view that, since Spanish vessels had not fished in the waters of the North and Baltic Seas for more than 20 years, the failure to allocate quotas did not infringe the principle of relative stability of the fishing activities of the populations concerned. It follows that the Council was also entitled to form the view that the Kingdom of Spain was not in a position equivalent to that of the Member States the vessels of which had recently, during the relevant reference period, fished in those waters (see Joined Cases C‑87/03 and C‑100/03 Spain v Council , paragraph 56, and Case C‑134/04 Spain v Council , paragraph 36). | 61. Concerning the objection of inadmissibility raised by Bayer and EFPIA, it is sufficient to note that the question of the allocation of the burden of proof, although it may have an impact on the findings of fact by the Court of First Instance, is a question of law. Therefore, this objection of inadmissibility is unfounded. | 0 |
863,919 | 46. In the light of those principles, measures which have the effect of causing workers to lose, as a consequence of the exercise of their right to freedom of movement, social security advantages guaranteed them by the legislation of a Member State have in particular been classed as obstacles (see, inter alia, Joined Cases C‑45/92 and C‑46/92 Lepore and Scamuffa [1993] ECR I‑6497, paragraph 21; Case C‑165/91 van Munster [1994] ECR I‑4661, paragraph 27, and Hosse , paragraph 24). | 37. Account must also be taken of whether the person who requests that his first name and surname, taken together, be registered as a trade mark is well known, since that factor may obviously influence the perception of the mark by the relevant public. | 0 |
863,920 | 73
Furthermore, it must be recalled that, according to settled case-law, the exercise of the rights that Turkish nationals derive from Decision No 1/80 is not subject to any condition relating to the ground on which the right of entry and of residence was originally granted in the host Member State (judgment of 18 December 2008, Altun, C‑337/07, EU:C:2008:744, paragraph 42 and the case-law cited). | 41. The concept of ‘imperative grounds of public security’ presupposes not only the existence of a threat to public security, but also that such a threat is of a particularly high degree of seriousness, as is reflected by the use of the words ‘imperative reasons’. | 0 |
863,921 | 66 It should be added that in any event the Court has held that in the absence of Community rules governing a matter, it is for the domestic legal system of each Member State to designate the courts and tribunals having jurisdiction and to lay down the detailed procedural rules governing actions for safeguarding rights which individuals derive from the direct effect of Community law, it being understood that such rules must not be less favourable than those governing similar domestic actions nor render virtually impossible or excessively difficult the exercise of rights conferred by Community law (see, in particular, Case 33/76 Rewe [1976] ECR 1989, at paragraph 5; Case 45/76 Comet [1976] ECR 2043, at paragraphs 12 to 16, and Case C-312/93 Peterbroeck [1995] ECR I-4599, at paragraph 12). | 13 As the recitals in its preamble indicate, the Directive aims at encouraging the free movement of capital which is regarded as essential for the creation of an economic union whose characteristics are similar to those of a domestic market. As far as concerns taxes on the raising of capital, the pursuit of such an objective presupposes the abolition of indirect taxes in force in the Member States until then and imposing in place of them a duty charged only once in the common market and at the same level in all the Member States. | 0 |
863,922 | 39 Whilst it is for the Commission to prove that there has been a breach of Community rules, it is for the Member State to demonstrate, if appropriate, that the Commission erred as to the financial consequences to be put into effect as a result (see to that effect Case 49/83 Luxembourg v Commission [1984] ECR 2931, paragraph 30). | 12 In the absence of harmonization of the rules applicable to services, or even of a system of equivalence, restrictions on the freedom guaranteed by the Treaty in this field may arise in the second place as a result of the application of national rules which affect 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. | 0 |
863,923 | 44
Accordingly, the concept of intervention ‘through State resources’, within the meaning of that provision, is intended to cover, in addition to advantages granted directly by the State, those granted through a public or private body appointed or established by that State to administer the aid (see judgments of 13 March 2001, PreussenElektra, C‑379/98, EU:C:2001:160, paragraph 58; of 30 May 2013, Doux Élevage and Coopérative agricole UKL-ARREE, C‑677/11, EU:C:2013:348, paragraph 26; and of 19 December 2013, Association Vent De Colère! and Others, C‑262/12, EU:C:2013:851, paragraph 20). | 27 In the circumstances considered in these proceedings, part-time employees do receive the same overall pay as full-time employees for the same number of hours worked. | 0 |
863,924 | 106. The Court has consistently interpreted the second paragraph of Article 288 EC as meaning that the non-contractual liability of the Community and the exercise of the right to compensation for damage suffered depend on the satisfaction of a number of conditions, relating to the unlawfulness of the conduct of which the institutions are accused, the fact of damage and the existence of a causal link between that conduct and the damage complained of (see, inter alia, Case 26/81 Oleifici Mediterranei v EEC [1982] ECR 3057, paragraph 16, and Case C-146/91 KYDEP v Council and Commission [1994] ECR I‑4199, paragraph 19). | 30. It should be noted, moreover, that insufficiency or lack of reasoning constitutes an infringement of an essential procedural requirement and is a matter of public policy which the European Union judicature must raise of its own motion (see, to that effect, Case C‑265/97 P VBA v Florimex and Others [2000] ECR I‑2061, paragraph 114, and order of 7 December 2011 in Case C‑45/11 P Deutsche Bahn v OHIM , paragraph 57). | 0 |
863,925 | 38
Secondly, the Court has held that the fundamental principle of the neutrality of VAT requires deduction of input VAT to be allowed if the substantive requirements are satisfied, even if the taxable persons have failed to comply with some formal conditions (see, to that effect, judgments of 21 October 2010, Nidera Handelscompagnie, C‑385/09, EU:C:2010:627, paragraph 42 and the case-law cited, and of 1 March 2012, Kopalnia Odkrywkowa Polski Trawertyn P. Granatowicz, M. Wąsiewicz, C‑280/10, EU:C:2012:107, paragraph 43). As noted in paragraph 29 above, holding an invoice showing the details mentioned in Article 226 of Directive 2006/112 is a formal condition, not a substantive condition, of the right to deduct VAT. | 51. It is common ground, first, that the injunction requiring installation of the contested filtering system would involve a systematic analysis of all content and the collection and identification of users’ IP addresses from which unlawful content on the network is sent. Those addresses are protected personal data because they allow those users to be precisely identified. | 0 |
863,926 | 113. As regards a decision whereby, as in this case, the name of the individual concerned is to be maintained on the list in Annex I to Regulation No 881/2002, compliance with that dual procedural obligation must, contrary to the position in respect of an initial listing (see, in that regard, the Kadi judgment, paragraphs 336 to 341 and 345 to 349, and France v People’s Mojahedin Organization of Iran , paragraph 61), precede the adoption of that decision (see France v People’s Mojahedin Organization of Iran , paragraph 62). It is not disputed that, in the present case, the Commission, the author of the contested regulation, complied with that obligation. | 30 It argues thirdly that in view of the substantial nature of the changes made in the second proposal from the Commission, the European Parliament should have been consulted again. In this respect the applicant refers to two substantial changes. The 20% ad valorem customs duty, consolidated in GATT, which was maintained in the first proposal, was replaced by a specific duty of ECU 100 per tonne. The tariff quota share of 30% of third-country bananas was open in the first proposal to importers of third-country bananas who undertook to market a specific quantity of Community and/or traditional ACP bananas; also under the original scheme new importers could have taken part in that partnership arrangement, whereas their quota share is now limited to 3.5% of the tariff quota. | 0 |
863,927 | 29. The legal basis for that regulation is Article 37 EC (now Article 43 TFEU) and it therefore falls within internal market policy. According to the Court’s settled case-law, the importation of goods or the provision of services for remuneration are to be regarded as ‘economic activities’ within the meaning of the Treaty (see to that effect, judgments in Schindler , C‑275/92, EU:C:1994:119, paragraph 19; Meca-Medina and Majcen v Commission , C‑519/04 P, EU:C:2006:492, paragraphs 22 and 23; and Olympic Lyonnais , C‑325/08, EU:C:2010:143, paragraphs 27 and 28). The decisive factor which enables an activity to be regarded as having an economic character, is the fact that the activity must not be provided for nothing (see, to that effect, judgment in Jundt, C‑281/06, EU:C:2007:816, paragraph 32). | 42 In view of both the social purpose of the Directive and the need to settle precisely the reference periods to which the Directive attaches legal effects, the term `onset of the employer's insolvency' used in Articles 3(2) and 4(2) must be interpreted as designating the date of the request that proceedings to satisfy collectively the claims of creditors be opened, since the guarantee cannot be provided prior to a decision to open such proceedings or to a finding that the business has been definitively closed down where the assets are insufficient. | 0 |
863,928 | 39. It is clear from the second paragraph of Article 234 EC that it is for the national court to decide at what stage in the proceedings it is appropriate for that court to refer a question to the Court of Justice for a preliminary ruling (see Joined Cases 36/80 and 71/80 Irish Creamery Milk Suppliers Association and Others [1981] ECR 735, paragraph 5, and Case C-236/98 JämO [2000] ECR I-2189, paragraph 30). | 31. Il convient de rappeler qu’il ressort de la jurisprudence de la Cour que chaque État membre est libre de répartir comme il le juge opportun les compétences sur le plan interne et de mettre en œuvre une directive au moyen de mesures prises par les autorités régionales ou locales. Cette répartition de compétences ne saurait cependant le dispenser de l’obligation d’assurer que les dispositions de la directive soient traduites fidèlement en droit interne (voir arrêts du 25 mai 1982, Commission/Pays-Bas, 97/81, Rec. p. 1819, point 12; du 14 janvier 1988, Commission/Belgique, 227/85 à 230/85, Rec. p. 1, point 9, et du 13 septembre 2001, Commission/Espagne, C‑417/99, Rec. p. I‑6015, point 37). | 0 |
863,929 | 31. The Court has likewise acknowledged that the objective of maintaining on grounds of public health a balanced medical and hospital service open to all may also fall within one of the derogations, on grounds of public health, provided for in Article 46 EC in so far as it contributes to the attainment of a high level of health protection ( Kohll , paragraph 50; Smits and Peerbooms , paragraph 73; and Müller-Fauré and van Riet , paragraph 67). | 27. Indeed, according to settled case-law, companies are creatures of national law and exist only by virtue of the national legislation which determines their incorporation and functioning (see Case 81/87 Daily Mail and General Trust [1988] ECR 5483, paragraph 19, and Cartesio , paragraph 104). | 0 |
863,930 | 26 In this respect it must be recalled that the fact that the Commission did not take the appropriate action, on the financial level, on a finding of deficiencies pertaining to one financial year cannot deprive it of the right to do so in relation to subsequent financial years, particularly where those deficiencies have persisted; and that, moreover, subsequently ascertained deficiencies may also be taken into account in determining the level of the fixed adjustment (Germany v Commission, cited above, paragraph 14). | 37. In order to meet the objective of developing effective competition, the Directive seeks to organise the award of contracts in such a way that the contracting authority is able to compare the different tenders and to accept the most advantageous on the basis of objective criteria ( Fracasso and Leitschutz , cited above, paragraph 31). | 0 |
863,931 | 54 It follows from that function that the purpose of the letter of formal notice is, first, to delimit the subject-matter of the dispute and to indicate to the Member State, which is invited to submit its observations, the factors enabling it to prepare its defence and, second, to enable the Member State to comply before proceedings are brought before the Court (Case C-230/99 Commission v France [2001] ECR I-1169, paragraph 31). | 42. Once discrimination contrary to Community law has been established and for as long as measures reinstating equal treatment have not been adopted, observance of the principle of equality can be ensured only by granting to persons within the disadvantaged category the same advantages as those enjoyed by persons within the favoured category. | 0 |
863,932 | 61
In addition, pursuant to Article 4(1) of the directive, the unfairness of a contractual term must be assessed taking into account the nature of the goods or services for which the contract was concluded and by referring, at the time of conclusion of the contract, to all of the circumstances attending its conclusion (judgments of 4 June 2009, Pannon GSM, C‑243/08, EU:C:2009:350, paragraph 39, and of 9 November 2010, VB Pénzügyi Lízing, C‑137/08, EU:C:2010:659, paragraph 42). It follows that, in that respect, the consequences of the term under the law applicable to the contract must also be taken into account, requiring consideration to be given to the national legal system (judgment of 14 March 2013, Aziz, C‑415/11, EU:C:2013:164, paragraph 71 and the case-law cited). | 42. In that connection, the Court of Justice observed, in paragraphs 37 to 39 of that judgment, that Article 3 of the Directive merely defines in a general way the factors that render unfair a contractual term that has not been individually negotiated, that the Annex to which Article 3(3) of the Directive refers contains only an indicative and non-exhaustive list of terms which may be regarded as unfair and that Article 4 of the Directive provides that the unfairness of a contractual term is to be assessed taking into account the nature of the goods or services for which the contract was concluded and by referring, at the time of conclusion of the contract, to all the circumstances attending the conclusion of it. | 1 |
863,933 | 24 The Directive was adopted on the basis of Article 99 of the EEC Treaty and seeks to eliminate obstacles to the establishment of an internal market resulting from the taxation arrangements applied to temporary and permanent importation of certain means of transport for private or business use (Case C-9/92 Commission v Greece [1993] ECR I-4467, paragraph 6). | 26. À cet égard, il convient également de rappeler que l’existence d’un manquement doit être appréciée en fonction de la situation de l’État membre telle qu’elle se présentait au terme du délai fixé dans l’avis motivé et que les changements intervenus par la suite ne sauraient être pris en compte par la Cour (voir, notamment, arrêts du 26 avril 2007, Commission/Italie, C‑135/05, Rec. p. I‑3475, point 36, et du 25 mars 2010, Commission/Grèce, C‑169/09, point 11). | 0 |
863,934 | 21. In this case, it is not obvious that the interpretation of Community law requested is not necessary for the national court (see Guimont , cited above, paragraph 23). Such a reply might help it to determine whether a prohibition such as that provided for in Paragraph 30(1) of the UWG is likely to constitute a potential impediment to intra-Community trade falling within the scope of application of Article 28 EC (see also Case C-254/98 TK-Heimdienst [2000] ECR I-151, paragraph 14). | 82. First, the recipient undertaking must actually have public service obligations to discharge, and the obligations must be clearly defined. ( Altmark Trans and Regierungspräsidium Magdeburg , paragraph 89; Enirisorse , paragraph 32; and Servizi Ausiliari Dottori Commercialisti , paragraph 62). | 0 |
863,935 | 63. It must be borne in mind that, while the statement of reasons required by Article 253 EC must show clearly and unequivocally the reasoning of the Community authority which adopted the contested measure, so as to enable the persons concerned to ascertain the reasons for it and to enable the Court to exercise judicial review, it is not required to go into every relevant point of fact and law (see, inter alia, Case C-122/94 Commission v Council [1996] ECR I-881, paragraph 29). | 80 It follows from those various provisions that the procedures for establishing MRLs and issuing marketing authorisations are inherently linked, inasmuch as a marketing authorisation will not be issued in respect of a veterinary medicinal product for administration to food-producing animals unless an MRL has been established, and, by the same token, an MRL will not be established for a new pharmacologically active substance unless that substance is intended to be placed on the market. | 0 |
863,936 | 101. As is stated in recital 2 of the preamble to the Regulation, the principle of mutual recognition of judicial decisions is the cornerstone for the creation of a genuine judicial area (Case C‑256/09 Purrucker [2010] ECR I‑7353, paragraph 70). | 39. It thus follows that medical tests carried out by a laboratory governed by private law, such as the one at issue in the main proceedings, which have as their purpose the observation and examination of patients for prophylactic purposes, may come within the exemption for medical care provided for in Article 13A(1)(b) of the Sixth Directive. | 0 |
863,937 | 41. The Court therefore held that an interpretation of the condition concerning the sufficiency of resources within the meaning of Directive 90/364 to mean that the person concerned must himself have such resources and may not rely on the resources of a member of the family accompanying him would add to that condition, as formulated in that directive, a requirement as to the origin of the resources which, not being necessary for the attainment of the objective pursued, namely the protection of the public finances of the Member States, would constitute a disproportionate interference with the exercise of the fundamental right of freedom of movement and of residence upheld by Article 18 EC ( Zhu and Chen , paragraph 33). | 8 On the first point, the Court has consistently held (see, inter alia, the judgment in Case C-368/89 Crispoltoni v Fattoria Autonoma Tabacchi di Città di Castello [1991] ECR I-3695, at paragraph 10) that it is solely for the national courts before which actions are brought, and which must bear the responsibility for the subsequent judicial decision, to determine in the light of the special features of each case both the need for a preliminary ruling in order to enable them to deliver judgment and the relevance of the questions which they submit to the Court. | 0 |
863,938 | 48
In so far as the appellant claims that the General Court committed an error of law by finding the amount of the fine to be proportionate, it should be borne in mind that it is not for the Court of Justice, when ruling on points of law in the context of an appeal, to substitute, on grounds of fairness, its own assessment for that of the General Court when ruling on the amount of fines imposed on undertakings for infringements of EU law. Accordingly, only inasmuch as the Court of Justice considers that the level of the fine is not merely inappropriate, but also excessive to the point of being disproportionate, would it have to find that the General Court erred in law, on account of the inappropriateness of the amount of a fine (judgment of 10 July 2014 in Telefónica and Telefónica de España v Commission, C‑295/12 P, EU:C:2014:2062, paragraph 205 and the case-law cited). | 49 The competent institution then calculates, in accordance with Article 46(2)(b) of Regulation No 1408/71, the actual amount of the benefit on the basis of the theoretical amount, and in the ratio which the length of the periods of insurance completed before the risk materializes under the legislation administered by it bears to the total length of the periods of insurance completed under the legislations of all the Member States concerned before the risk materialized. | 0 |
863,939 | 49. It should also be noted that, as the Court has held, the freedom to pursue a trade or profession does not constitute an absolute prerogative, but must be viewed in relation to its function in society (see, to that effect, judgment in FIAMM and Others v Council and Commission , C‑120/06 P and C‑121/06 P, EU:C:2008:476, paragraph 183 and case-law cited). Accordingly, limitations may be imposed on the exercise of that freedom provided, in accordance with Article 52(1) of the Charter, that they are prescribed by law and that, in accordance with the principle of proportionality, they are necessary and genuinely meet objectives of general interest recognised by the European Union or the need to protect the rights and freedoms of others (see, to that effect, judgment in Digital Rights Ireland and Others , C‑293/12 and C‑594/12, EU:C:2014:238, paragraph 38). | 43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC. | 0 |
863,940 | 59
First of all, it must be recalled that the EU legislature enjoys broad discretion as to complex medical questions, such as that of whether the particular physical capabilities necessary to act as an airline pilot are not found in persons over a certain age, and that, where there is uncertainty as to the existence or extent of risks to the health of individuals, the EU legislature may take protective measures without having to wait until the reality and the seriousness of those risks become fully apparent (see, by analogy, judgment of 22 May 2014, Glatzel, C‑356/12, EU:C:2014:350, paragraphs 64 and 65). | 62. Third, under the BeamtVG, the amount of pension is calculated by reference to the official's final pensionable salary. | 0 |
863,941 | 31. Under general rule 3(b), in carrying out the tariff classification of goods it is necessary to identify, from among the materials of which they are composed, the one which gives them their essential character (see Case C‑288/99 VauDe Sport [2001] ECR I-3683, paragraph 25; Case C‑276/00 Turbon International [2002] ECR I‑1389, paragraph 26; and Case C‑250/05 Turbon International , paragraph 21). | 63. The first sentence of Article 73 of Regulation No 40/94 provides that ‘[d]ecisions of the Office shall state the reasons on which they are based’. | 0 |
863,942 | 18 In that connection, only commonly consumed wines, which in general are cheap wines, have enough characteristics in common with beer to constitute an alternative choice for consumers and may therefore be regarded as being in competition with beer for the purposes of the second paragraph of Article 95 of the Treaty (Commission v Belgium, cited above, paragraph 11). Consequently, the ground of invalidity based on that provision relied on by Socridis to challenge the minimum excise duty fixed by Directive 92/84 arises only to the extent that it applies to commonly consumed wines. | Il convient de rappeler que, selon une jurisprudence constante, la motivation de l’arrêt attaqué doit faire apparaître de façon claire et non équivoque le raisonnement du Tribunal, de manière à permettre aux intéressés de connaître les justifications de la décision prise et à la Cour d’exercer son contrôle juridictionnel (voir, notamment, arrêt du 26 mai 2016, Rose Vision/Commission, C‑224/15 P, EU:C:2016:358, point 24 et jurisprudence citée). | 0 |
863,943 | 45. It must be pointed out that, in accordance with settled case-law, where one of the grounds adopted by the General Court is sufficient to sustain the operative part of its judgment, any defects that might vitiate other grounds given in the judgment concerned in any event have no bearing on that operative part and, accordingly, a plea relying on such defects is ineffective and must be dismissed (see, inter alia, Case C-326/91 P de Compte v Parliament [1994] ECR I-2091, paragraph 94, and Case C‑496/99 P Commission v CAS Succhi di Frutta [2004] ECR I-3801, paragraph 68). | 80. In that regard, it should be noted that – contrary to the assertions made by the Commission – restrictions relating to the location and size of large retail establishments appear to be methods suitable for achieving the objectives relating to town and country planning and environmental protection, relied on by the Kingdom of Spain. | 0 |
863,944 | 37. According to the Court's case-law (Case C-60/90 Polysar Investments Netherlands [1991] ECR I-1311, paragraph 12, and Case C-80/95 Harnas & Helm [1997] ECR I-745, paragraphs 13 and 14), Article 4 of the Sixth Directive confers a very wide scope on VAT. The Court has held that the concept of "exploitation" within the meaning of Article 4(2) refers, in accordance with the requirements of the principle of neutrality of the system of VAT, to all transactions, whatever their legal form, by which it is sought to obtain income from the property in question on a continuing basis. | 63. Contrary to what the Kingdom of Sweden claims, the fact that the reduction in mobility must be of a significant duration and must have occurred before the age of 65 is not such as to change the purpose of the Swedish disability allowance, which consists in meeting the needs stemming from the disability and covering the risk caused by the sickness which is at the origin of that disability. | 0 |
863,945 | 20 The Court has thus recognised that it is compatible with Community law to lay down reasonable limitation periods for bringing proceedings in the interests of legal certainty which protects both the taxpayer and the administration concerned (see Rewe, paragraph 5, Comet, paragraphs 17 and 18, and Denkavit Italiana, paragraph 23, all cited above; see also Case C-261/95 Palmisani v INPS [1997] ECR I-4025, paragraph 28, and Case C-90/94 Haahr Petroleum v benrå Havn and Others [1997] ECR I-4085, paragraph 48). The fact that the Court has given a preliminary ruling on the interpretation of the provision of Community law in question is immaterial in that respect (see, to that effect, Rewe, cited above, paragraph 7). | 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 |
863,946 | 35. It is settled case-law that capital movements within the meaning of Article 56 EC include investments in property on the territory of a Member State by non-residents (see Case C-222/97 Trummer and Mayer [1999] ECR I-1661, paragraph 21, Case C-464/98 Stefan [2001] ECR I-173, paragraph 5, and Joined Cases C-515/99, C-519/99 to C-524/99 and C-526/99 to C-540/99 Reisch and Others [2002] ECR I-2157, paragraph 30). | 39. In particular, the duration, regularity, conditions and reasons for the stay on the territory of a Member State and the family’s move to that State, the child’s nationality, the place and conditions of attendance at school, linguistic knowledge and the family and social relationships of the child in that State must be taken into consideration. | 0 |
863,947 | 69. Second, according to settled case-law, fundamental rights form an integral part of the general principles of law whose observance the Court ensures (see, inter alia , Case 5/88 Wachauf [1989] ECR 2609, paragraph 17; Case C-274/99 P Connolly v Commission [2001] ECR I-1611, paragraph 37; and Case C-94/00 Roquette Frères [2002] ECR I-9011, paragraph 23). | 19 Furthermore, the very wording of Article 54(3)(g) of the Treaty refers to the need to protect the interests of `others' generally, without distinguishing or excluding any categories falling within the ambit of that term. | 0 |
863,948 | 33. If the tax authorities were to conclude that the right to deduct has been exercised fraudulently or abusively, they would be entitled to demand, with retrospective effect, repayment of the amounts deducted (see, inter alia, Rompelman , paragraph 24; INZO , paragraph 24; and Gabalfrisa , paragraph 46). | 28. It must be recalled that, while direct taxation falls within the competence of the Member States, they must none the less exercise that competence consistently with European Union law (see Case C‑279/93 Schumacker [1995] ECR I‑225, paragraph 21; C‑80/94 Wielockx [1995] ECR I‑2493, paragraph 16; Case C‑35/98 Verkooijen [2000] ECR I‑4071, paragraph 32; and Barbier , paragraph 56). | 0 |
863,949 | 104. As the Advocate General has rightly pointed out at paragraph 120 of his Opinion, the EIB has, in particular, failed to establish that the investigative powers conferred on OLAF by the Community legislature are such as to affect its management and its power to take independent decisions as regards the grant of loans and guarantees and the financing thereof, in particular by recourse to capital markets. Nor has the EIB established that the existence of those powers has any effect on its reputation or its credibility as an independent body on the financial markets (see, by analogy, in relation to the application of Community tax to salaries paid by the EIB, Commission v EIB , paragraph 30). | 55
Furthermore, according to settled case-law, in general, limitation periods fulfil the function of ensuring legal certainty (judgments of 28 October 2010 in SGS Belgium and Others, C‑367/09, EU:C:2010:648, paragraph 68, and 8 September 2011 in Q-Beef and Bosschaert, C‑89/10 and C‑96/10, EU:C:2011:555, paragraph 42). | 0 |
863,950 | 86. The Court has already held that national rules that, whatever their origin, are not universally applicable to service providers are not consistent with Community law unless they fall within an express derogating provision such as Article 46 EC, replacing Article 55 EC (Case C-260/89 ERT [1991] ECR I-2925, paragraph 24; Collectieve Antennevoorziening Gouda , paragraph 11; and Case C-451/99 Cura Anlagen [2002] ECR I-3193, paragraph 31). It follows from Article 46 EC, which must be interpreted strictly, that discriminatory rules may be justified only on grounds of public policy, public security or public health. | 31 However, Article 46 EC, which applies here by virtue of Article 55 EC, allows restrictions justified for reasons of public policy, public security or public health, provided that the measures taken pursuant to that article are not disproportionate to the intended objective. As an exception to a fundamental principle of the Treaty, Article 46 EC must be interpreted in such a way that its effects are limited to that which is necessary in order to protect the interests which it seeks to safeguard (see, to that effect, Case 352/85 Bond van Adverteerders and Others [1988] ECR 2085, paragraph 36). | 1 |
863,951 | 33 Articles 85 and 86 of the Treaty apply only to anti-competitive conduct engaged in by undertakings on their own initiative (see to that effect, as regards Article 86 of the Treaty, Case 41/83 Italy v Commission [1985] ECR 873, paragraphs 18 to 20; Case C-202/88 France v Commission - the so-called `telecommunications terminals' judgment - [1991] ECR I-1223, paragraph 55; and Case C-18/88 GB-Inno-BM [1991] ECR I-5941, paragraph 20). If anti-competitive conduct is required of undertakings by national legislation or if the latter creates a legal framework which itself eliminates any possibility of competitive activity on their part, Articles 85 and 86 do not apply. In such a situation, the restriction of competition is not attributable, as those provisions implicitly require, to the autonomous conduct of the undertakings (see also 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 72, and more particularly paragraphs 65, 66, 71 and 72). | 34 Since the essential characteristic of an employment relationship within the meaning of Article 48 of the EC Treaty (now, after amendment, Article 39 EC) is the fact that for a certain period of time a person performs services for and under the direction of another person in return for which he receives remuneration, any activity which a person performs outside a relationship of subordination must be classified as an activity pursued in a self-employed capacity for the purposes of Article 52 of the Treaty (see Case C-107/94 Asscher [1996] ECR I-3089, paragraphs 25 and 26). | 0 |
863,952 | 63. However, it is settled case-law that there is no legal basis in Community law for exemption on equitable grounds from charges due under that law (Case 118/76 Balkan-Import-Export [1977] ECR 1177, paragraphs 7, 8 and 10; Case 299/84 Neumann [1985] ECR 3663, paragraph 24; and Case C‑174/89 Hoche [1990] ECR I‑2681, paragraph 31). In addition, without prejudice to the special cases expressly provided for by the Community legislature (see, for example, Case C‑68/95 T. Port [1996] ECR I-6065, paragraphs 42 and 43), there is no general legal principle in Community law that a Community provision which is in force may not be applied by a national authority if it causes the person concerned hardship which the Community legislature would clearly have sought to avoid if it had envisaged that eventuality when enacting the provision ( Neumann , paragraph 33, and Hoche , paragraph 31). | 72. In accordance with the Court’s settled case-law, restrictions on the freedom of establishment which are applicable without discrimination on grounds of nationality may be justified by overriding reasons relating to the general interest, provided that the restrictions are appropriate for securing attainment of the objective pursued and do not go beyond what is necessary for attaining that objective (see, to that effect, judgment in Ottica New Line di Accardi Vincenzo , C‑539/11, EU:C:2013:591, paragraph 33 and the case-law cited). | 0 |
863,953 | 24. The judgment in Case C‑330/88 Grifoni v EAEC [1991] ECR I‑1045, paragraph 20, relied on by Ms Hanssens-Ensch, cannot invalidate the above conclusion, since the action which led to that judgment was based on the contractual liability of the Community. | 20 As already stated, the contractual relations between the parties described above provide no basis for such a plea. Moreover, if it were possible to understand the plea as meaning that the Community was unduly enriched at Mr Grifoni' s expense, it would constitute a new plea with, in any event, a non-contractual basis, so that it would fall outside the scope of the arbitration clause and the Court would not then be competent to consider it. | 1 |
863,954 | 23. Moreover, it is important, first of all, to point out that the aim of that latter directive is to lay down minimum requirements intended to improve the living and working conditions of workers through an approximation of the provisions of national law, in particular, those governing working time. That harmonisation at EU level in relation to the organisation of working time is intended to guarantee better protection of the safety and health of workers by ensuring that they are entitled to minimum rest periods — particularly daily and weekly — and adequate breaks and by setting the maximum average duration of the working week at 48 hours, which is expressly stated to encompass overtime (see judgments in BECTU , C‑173/99, EU:C:2001:356, paragraphs 37 and 38; Jaeger , C‑151/02, EU:C:2003:437, paragraph 46, and order in Grigore , C‑258/10, EU:C:2011:122, paragraph 40). | 72. It is therefore for the referring court to assess the facts surrounding the situation of the third-country national concerned in order to determine, in the re-examination of the conditions laid down in Article 15(1) of Directive 2008/115, whether, as the direktor suggested in the case in the main proceedings, a less coercive measure may be applied effectively to that person and, should that not prove possible, to determine whether there continues to be a risk of that person absconding. Only in the last-mentioned case may the referring court take into account the lack of identity documents. | 0 |
863,955 | 19 Article 59 of the Treaty applies not only where a person providing a service and the recipient are established in different Member States, but also whenever a provider of services offers those services in a Member State other than the one in which he is established (see Case C-381/93 Commission v France [1994] ECR I-5145, at paragraph 14), wherever the recipients of those services may be established (see Case C-398/95 SETTG [1997] ECR I-3091, at paragraph 8). | 52 It is clear from that provision that the competent authority, which is required to take into consideration the seriousness of the infringement concerned, is thus obliged to comply with the principle of proportionality. | 0 |
863,956 | 29
For the purpose of categorising a national measure as State aid, it is necessary, not to establish that the aid has a real effect on trade between the Member States and that competition is actually being distorted, but only to examine whether that aid is liable to affect such trade and distort competition (judgments of 30 April 2009, Commission v Italy and Wam, C‑494/06 P, EU:C:2009:272, paragraph 50, and of 26 October 2016, Orange v Commission, C‑211/15 P, EU:C:2016:798, paragraph 64). | 62 Therefore, contrary to what KCH argues, that it is precisely to take account of the role of the exporter as the last participant in the chain of production, processing and export of agricultural products that Article 11 of Regulation No 3665/87 makes him responsible for the accuracy of his declaration, subject to the possibility of a penalty in the event of non-compliance. | 0 |
863,957 | 42. It is settled case-law that, in the interests of legal certainty and for ease of verification, the decisive criterion for the classification of goods for customs purposes is in general to be sought in their objective characteristics and properties as defined in the wording of the relevant heading of the CN and the notes to the sections or chapters (see, in particular, Case C‑183/06 RUMA [2007] ECR I-1559, paragraph 27, and Joined Cases C‑208/06 and C‑209/06 Medion and Canon Deutschland [2007] ECR I‑7963, paragraph 34). | 18. Regarding the scope ratione personae of that provision, suffice it to state that, under Article 17(1) EC, every person holding the nationality of a Member State is a citizen of the Union. Furthermore, Article 17(2) EC attributes to citizens of the Union the rights conferred and duties imposed by the Treaty, including those mentioned in Article 18(1) EC. | 0 |
863,958 | 61 On that point, it is sufficient to recall that the Court has already held, in paragraph 38 of Italy v Commission, cited above, that, where Community rules authorise payment of aid only on condition that certain formalities relating to proof or supervision are observed, aid paid in disregard of that condition is not in accordance with Community law and the related expenditure may not therefore be charged to the EAGGF. | 23 That argument cannot be upheld. Article 7 of the Directive requires, having regard to the specific nature of the subject-matter of the investigation, that is to say the environment into which the discharge is to be made, that the investigation should have a specific objective, that is to say the study of the hydrogeological conditions of the area concerned, the possible purifying powers of the soil and subsoil and other factors; indeed, it is for that reason that the provision gives a precise indication of the factors which must be covered by the prior investigation. It thus makes the grant of authorization subject to precise and detailed conditions which must be regarded as mandatory in order to achieve the aim of the Directive. It follows that national legislation which defines in a vague and general manner a number of criteria and technical standards for the use of water cannot be regarded as complying with the requirements of the Directive. | 0 |
863,959 | 47. As regards, in particular, agreements of an anti-competitive nature reached, as in the present case, at meetings of competing undertakings, the Court has already held that an infringement of Article 81(1) EC is constituted when those meetings have as their object the restriction, prevention or distortion of competition and are thus intended to organise artificially the operation of the market ( Limburgse Vinyl Maatschappij and Others v Commission , paragraphs 508 and 509). In such a case, it is sufficient for the Commission to establish that the undertaking concerned participated in meetings during which agreements of an anti-competitive nature were concluded in order to prove that the undertaking participated in the cartel. Where participation in such meetings has been established, it is for that undertaking to put forward indicia to establish that its participation in those meetings was without any anti-competitive intention by demonstrating that it had indicated to its competitors that it was participating in those meetings in a spirit that was different from theirs (Case C-199/2 P Hüls v Commission [1999] ECR I‑4287, paragraph 155, and Aalborg Portland and Others v Commission , paragraph 81). | 26 It is the criteria laid down in paragraphs (1) and (2) of Article 4 which are to guide the Member States in designating and defining the boundaries of SPAs. It is clear from paragraphs 26 and 27 of Santoña Marshes that, notwithstanding the divergences between the various language versions of the last subparagraph of Article 4(1), the criteria in question are ornithological criteria. | 0 |
863,960 | 52. Likewise, as regards the Flemish Government’s argument that that legislation could in any case have only a marginal effect on freedom of movement, in view of the limited nature of the amount of benefits in question and the number of persons concerned, it need merely be observed that, according to the Court’s case-law, the articles of the Treaty relating to the free movement of goods, persons, services and capital are fundamental Community provisions and any restriction, even minor, of that freedom is prohibited (see, in particular, Case C-49/89 Corsica Ferries France [1989] ECR 4441, paragraph 8, and Case C‑169/98 Commission v France [2000] ECR I‑1049, paragraph 46). | 39. First, for periods of residence of up to three months, Article 6 of Directive 2004/38 limits the conditions and formalities of the right of residence to the requirement to hold a valid identity card or passport and, under Article 14(1) of the directive, that right is retained as long as the Union citizen and his family members do not become an unreasonable burden on the social assistance system of the host Member State. | 0 |
863,961 | 40
Moreover, there is nothing in the file submitted to the Court to suggest that there is, in the present case, a particular measure allowing legal persons, which do not in any event fall within Article 5(2)(b) of Directive 2001/29, to request to be exempted from contributing to the financing of that compensation or, at least, to seek reimbursement (see, in that regard, judgments of 11 July 2013 in Amazon.com International Sales and Others, C‑521/11, EU:C:2013:515, paragraphs 25 to 31 and 37, and 5 March 2015 in Copydan Båndkopi, C‑463/12, EU:C:2015:144, paragraph 45) under the detailed rules that it is solely for the Member States to establish. | 36. As pointed out by the referring court, the fact that the workers assigned on a temporary basis are integrated in the organisational structure of the client to whom they are assigned is not capable, as such, of precluding a finding that an economic entity has been transferred. Those workers are nonetheless essential assets, without which the temporary employment business would, by definition, not be capable of performing its economic activity. Moreover, the fact that, in terms of point 2 of Article 1 of Directive 91/383, which is referred to in Article 2(2)(c) of Directive 2001/23, they are linked to the transferor by a working relationship and are remunerated by him directly, serves to confirm their connection to the transferor’s business and furthermore their contribution to the existence of an economic entity within it. | 0 |
863,962 | 72. With respect to Article 4(1) of Directive 2003/86, it must be stressed, first, that, in principle, it is the resources of the sponsor that are the subject of the individual examination of applications for reunification required by that directive, not the resources of the third country national for whom a right of residence is sought on the basis of family reunification (see Chakroun , paragraphs 46 and 47). | 68. The extent of the information relating to the price will be established on the basis of the nature and characteristics of the product, but also on the basis of the medium of communication used for the invitation to purchase and having regard to additional information possibly provided by the trader. | 0 |
863,963 | 18 In that way, a preliminary investigation procedure was set up, which is clearly separate from the procedure involving exchange of submissions provided for by Article 19 of the regulation and includes in particular requests for information (Article 11 of the regulation) and investigations by Commission officials (Article 14 of the regulation). The purpose of the preliminary investigation procedure is to enable the Commission to obtain the information and documentation necessary to check the actual existence and scope of a specific and factual legal situation (judgment in Case 374/87 Orkem v Commission, cited above, paragraph 21). | 34. As far as concerns the exercise of the power of taxation so allocated by bilateral conventions to prevent double taxation, the Member States must comply with European Union rules ( de Groot , paragraph 94, and Renneberg , paragraph 51). | 0 |
863,964 | 72. It must be pointed out that, according to established case-law, a national measure restricting freedom of establishment may be justified where it specifically targets wholly artificial arrangements designed to circumvent the legislation of the Member State concerned (see, to that effect, Case C-264/96 ICI [1998] ECR I‑4695, paragraph 26; Lankhorst‑Hohorst , paragraph 37; Marks & Spencer , paragraph 57; and Cadbury Schweppes and Cadbury Schweppes Overseas , paragraph 51). | 38. In the present case, however, no such proof has ultimately been furnished concerning the period from 31 December 1988 to 29 October 1993, since the General Court annulled in part the contested decision, so far as concerns that period, in its judgment in Pegler v Commission . The reason for which it was found that Pegler had not acted unlawfully is, in this respect, irrelevant. | 0 |
863,965 | 55. It follows from the case-law that, from the point of view of measures laid down by a Member State in order to prevent or mitigate the imposition of a series of charges to tax on, or the economic double taxation of, profits distributed by a resident company, resident companies receiving dividends are not necessarily in a situation which is comparable to that of companies receiving dividends which are resident in another Member State (see, to that effect, Case C‑170/05 Denkavit Internationaal and Denkavit France [2006] ECR I‑11949, paragraph 34; Amurta , paragraph 37; Commission v Italy , paragraph 51; and Commission v Spain , paragraph 50). | 42. En l’occurrence, la législation nationale en cause prévoit que, dans le cas d’une succession ou d’une donation dans laquelle une partie des biens transmis est située en Allemagne, lorsque le défunt, ou le donateur et le bénéficiaire ne résidaient pas dans cet État membre respectivement à la date du décès, à la date à laquelle la donation a été effectuée ou à la date du fait générateur de l’impôt, l’abattement opéré sur la base imposable est moins élevé que celui qui serait appliqué si le défunt, le donateur ou le bénéficiaire avaient eu leur résidence sur le territoire allemand à la date pertinente. | 0 |
863,966 | 50. It is solely because of the exercise by that State of its power of taxation that, irrespective of any taxation in another Member State, a risk of a series of charges to tax or economic double taxation may arise. In such a case, in order for non-resident companies receiving income not to be subject to a restriction on the free movement of capital prohibited in principle by Article 63 TFEU, the State in which the company making the distribution is resident is obliged to ensure that, under the procedures laid down by its national law in order to prevent or mitigate a series of liabilities to tax or economic double taxation, non-resident companies are subject to the same treatment as resident companies (see Test Claimants in Class IV of the ACT Group Litigation , paragraph 70; Amurta , paragraph 39; Commission v Italy , paragraph 53; Commission v Spain , paragraph 52; and Commission v Germany , paragraph 57). | 55. However, neither Dir ective 2003/9 nor Directive 2005/85 carries out, at the present stage, a harmonisation of the grounds on which the detention of an asylum seeker may be ordered. As the German Government pointed out, the proposal of an exhaustive list setting out those grounds was abandoned during the negotiations which preceded the adoption of Directive 2005/85 and it is only in the context of the recasting of Directive 2003/9, which is in the process of being adopted, that such a list is intended to be established at European Union level. | 0 |
863,967 | 39
That conclusion is confirmed by an examination of the travaux préparatoires for Directive 2006/126, which show that Article 13(2) of the directive was added on the initiative of the European Parliament, which justified the addition by stating that the replacement of old driving licences should not under any circumstances result in the loss or restriction of acquired rights with regard to the authorisation to drive different categories of vehicle (see, to that effect, judgment of 26 April 2012, Hofmann, C‑419/10, EU:C:2012:240, paragraph 42). | 42. That analysis is confirmed by examining the travaux préparatoires of Directive 2006/126, from which it is apparent, as the Advocate General has pointed out in point 37 of his Opinion, that Article 13(2) of that directive was added at the initiative of the European Parliament, which justified the addition stating that the replacement of old driving licences was not, under any circumstances, to result in the loss or restriction of acquired rights with regard to the authorisation to drive different categories of vehicle.
Reply of the Court of Justice | 1 |
863,968 | 52. As the Court later made clear, the insured person’s right to such additional reimbursement falls within the limits of the costs actually incurred in the Member State of stay (see, to that effect, Watts , paragraphs 131 and 143). | 94 With regard to the objection that, when the Commission adopted the contested decision, it failed to observe the principles of bona fide cooperation and due care, the documents before the Court show that a large amount of information was exchanged by the Commission and the Belgian authorities before the adoption of, first, Decision 97/333 and subsequently the contested Decision, inter alia during the conciliation procedure. | 0 |
863,969 | 42 Il convient d'ajouter que, dans des affaires similaires concernant les indications figurant sur le conditionnement de certains produits cosmétiques, dans lesquelles les autorités autrichiennes invoquaient également la protection de la santé des consommateurs et la prévention des fraudes, la Cour a jugé que la nécessité d'obtenir l'autorisation prévue à l'article 9, paragraphe 3, du LMG constitue une entrave à la libre circulation des produits en cause, privée de toute justification (arrêts du 28 janvier 1999, Unilever, C-77/97, Rec. p. I-431, point 34, et Linhart et Biffl, précité, point 45). | 46. Accordingly, it is for the national court to assess the compatibility of the rules of national legislation at issue with the requirements of European Union law by determining whether the Belgian rule against overlapping, which admittedly applies without distinction to Belgian nationals and to nationals of other Member States, does not in fact lead, in respect of the person concerned, to an unfavourable situation in comparison with that of a person whose situation has no cross-border element, and, if such a disadvantage is established in the present case, whether the national rule at issue is justified by objective considerations and is proportionate to the legitimate objective pursued by national law. | 0 |
863,970 | 37. Finally, it must be noted that the interpretation that, in a situation such as that at issue in the main proceedings, the taxable person can be entitled, pursuant to Articles 168(a) and 176 of Directive 2006/112, to the right to a deduction in respect of the expenses incurred for the needs of its business also more closely meets the objectives of the VAT system of ensuring legal certainty and a correct and coherent application of the provisions of that directive (see, to that effect, Case C‑108/99 Cantor Fitzgerald International [2001] ECR I‑7257, paragraph 33). | S’agissant de la première branche du présent moyen, il y a lieu de rappeler que, conformément à la jurisprudence de la Cour, dans le domaine du droit de la concurrence, en cas de litige sur l’existence d’une infraction, il appartient à la Commission de rapporter la preuve des infractions qu’elle constate et d’établir les éléments de preuve propres à démontrer, à suffisance de droit, l’existence des faits constitutifs d’une infraction (arrêt du 22 novembre 2012, E.ON Energie/Commission, C‑89/11 P, EU:C:2012:738, point 71). | 0 |
863,971 | 14 With regard to those characteristics, the first point to bear in mind is that, 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 and 94/88 Wisselink and Others v Staatssecretaris van Financiën [1989] ECR 2671, paragraph 18, Case C-109/90 Giant v Gemeente Overijse [1991] ECR I-1385, paragraphs 11 and 12, Case C-200/90 Dansk Denkavit and Poulsen v Skatteministeriet [1992] ECR I-2217, paragraph 11, and Case C-347/90 Bozzi [1992] ECR I-2947, paragraph 12), 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. | 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 |
863,972 | 60
It should also be recalled that, in setting the amount of fines, regard must be had to the duration of the infringement and to all the factors capable of affecting the assessment of the gravity of that infringement (judgments of 28 June 2005, Dansk Rørindustri and Others v Commission, C‑189/02 P, C‑202/02 P, C‑205/02 P to C‑208/02 P and C‑213/02 P, EU:C:2005:408, paragraph 240, and of 11 July 2013, Team Relocations and Others v Commission, C‑444/11 P, not published, EU:C:2013:464, paragraph 98). | 34 As the Advocate General observed in paragraphs 13 and 14 of his Opinion, it is clear that in Germany the duty to supply information on the environment in part is not guaranteed in a manner sufficiently clear and precise to ensure compliance with the principle of legal certainty and to enable persons who may submit a request for information to know the full extent of their rights. | 0 |
863,973 | 50
That being so, the prevention of tax evasion, avoidance and abuse is an objective recognised and encouraged by the VAT Directive and the Court has repeatedly held that EU law cannot be relied on for abusive or fraudulent ends. It is, therefore, for the national courts and judicial authorities to refuse the right of deduction, if it is shown, in the light of objective factors, that that right is being relied on for fraudulent or abusive ends (judgments of 6 December 2012 in Bonik, C‑285/11, EU:C:2012:774, paragraphs 35 to 37 and the case-law cited, and 18 December 2014 in Schoenimport ‘Italmoda’ Mariano Previti and Others, C‑131/13, C‑163/13 and C‑164/13, EU:C:2014:2455, paragraphs 42 to 44 and case-law cited). | 48. Accordingly, in the light of the nature of work in the international transport sector, such as that at issue in the main proceedings, the referring court must, as proposed by the Advocate General in points 93 to 96 of her Opinion, take account of all the factors which characterise the activity of the employee. | 0 |
863,974 | 70. Secondly, it is nevertheless necessary to recall that Paragraph 2(3) of the AEntG pursues a general-interest objective linked to the social protection of workers in the construction industry and the monitoring of that protection. The Court has already recognised this objective as among the overriding requirements which justify such restrictions on the freedom to provide services (Joined Cases 62/81 and 63/81 Seco and Desquenne & Giral [1982] ECR 223, paragraph 14; Case C-113/89 Rush Portuguesa [1990] ECR I-1417, paragraph 18; Guiot , paragraph 16, and Arblade and Others , paragraph 51). | 41 On the other hand, by indicating only at the second recital in the preamble to Regulation No 816/92 the reference quantities which are no longer included in the guaranteed total quantities, the wording alone of that regulation does not make it possible to know clearly the grounds for the measure taken. However, in accordance with the principles laid down in Netherlands v Commission, cited above, and reiterated at paragraph 39 of this judgment, the circumstances in which the regulation was adopted, namely the degressive nature of the compensation, the temporal limits on all compensation provided for as part of the reduction programmes and the possibility of renewing the additional levy scheme under the conditions indicated in the Commission's proposal for a regulation of 11 November 1991, enabled the plaintiffs in the main proceedings to know the reasons for the adoption of the criticized measures in the context of Regulation No 816/92. | 0 |
863,975 | 14. It should be noted as a preliminary point in that connection that, within the framework of the cooperation between the Court and national courts and tribunals established by Article 234 EC, it is solely for the national court 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. The Court can refuse a request submitted by a national court only where it is quite obvious that the ruling sought by that court on the interpretation of Community law bears no relation to the actual facts of the main action or its purpose or where the problem is general or hypothetical (see, inter alia, Case C-415/93 Bosman and Others [1995] ECR I-4921, paragraphs 59 to 61; Case C-369/95 Somalfruit and Camar [1997] ECR I-6619, paragraphs 40 and 41; Case C-36/99 Idéal tourisme [2000] ECR I-6049, paragraph 20; Case C-306/99 BIAO [2003] ECR I-1, paragraph 88; and Case C-17/03 VEMW and Others [2005] ECR I-4983, paragraph 34). | 105. In that regard, it should be noted that Article 5(2) of Regulation No 1559/2007 prohibits bluefin tuna fishing by purse seiners in the Eastern Atlantic and the Mediterranean between 1 July and 31 December, with no exception being made for Spanish seiners on grounds of the late start to their fishing season. | 0 |
863,976 | 27. It follows in particular that the scheme applicable to such temporary residence permits must be based on a procedural system which is easily accessible and capable of ensuring that the persons concerned will have their applications dealt with objectively and within a reasonable time, and refusals to grant a permit must be capable of being challenged in judicial or quasi-judicial proceedings (see, by analogy, Case C‑157/99 Smits and Peerbooms [2001] ECR I-5473, paragraph 90). It should be remembered, in this last respect, that Community law requires effective judicial scrutiny of the decisions of national authorities taken pursuant to the applicable provisions of Community law, and that this principle of effective judicial protection constitutes a general principle which stems from the constitutional traditions common to the Member States and is enshrined by the European Convention for the Protection of Human Rights and Fundamental Freedoms, signed at Rome on 4 November 1950, in Articles 6 and 13 of the Convention (see, in particular, Case 222/84 Johnston [1986] ECR 1651, paragraphs 18 and 19, and Case C-467/01 Eribrand [2003] ECR I-6471, paragraph 61). | 76. As the Court held at paragraph 21 of the judgment in Régie dauphinoise, if all receipts from a taxable person’s financial transactions linked to a taxable activity were to be included in that denominator, even where the creation of such receipts did not entail the use of goods or services subject to VAT, or at least entailed only their very limited use, calculation of the deduction would be distorted. | 0 |
863,977 | 21 The Court has consistently held that, as a fundamental principle of the Treaty, the freedom to provide services may be limited only by rules which are justified by overriding reasons relating to the general interest and which apply to all persons or undertakings pursuing an activity in the State of destination. In particular, the restrictions must be suitable for securing the attainment of the objective which they pursue and they must not go beyond what is necessary in order to attain it (Säger, cited above, paragraph 15; Case C-288/89 Gouda and Others [1991] ECR I-407, paragraphs 13 to 15; Case C-19/92 Kraus [1993] ECR I-1663, paragraph 32, and Case C-55/94 Gebhard [1995] ECR I-4165, paragraph 37). | 32 Consequently, Articles 48 and 52 preclude any national measure governing the conditions under which an academic title obtained in another Member State may be used, where that measure, even though it is applicable without discrimination on grounds of nationality, is liable to hamper or to render less attractive the exercise by Community nationals, including those of the Member State which enacted the measure, of fundamental freedoms guaranteed by the Treaty. The situation would be different only if such a measure pursued a legitimate objective compatible with the Treaty and was justified by pressing reasons of public interest (see to that effect, judgment in Case 71/76 Thieffry v Conseil de l' Ordre des Avocats à la Cour de Paris [1977] ECR 765, paragraphs 12 and 15). It would however also be necessary in such a case for application of the national rules in question to be appropriate for ensuring attainment of the objective they pursue and not to go beyond what is necessary for that purpose (see judgment in Case C-106/91 Ramrath v Ministre de la Justice [1992] ECR I-3351, paragraphs 29 and 30). | 1 |
863,978 | 26. According to settled case-law, the Court may refuse to rule on a question submitted by a national court only where it is quite obvious that the interpretation of European Union law that is sought bears no relation to the actual facts of the main action or its subject-matter, where the problem is hypothetical, or where the Court does not have before it the factual or legal material necessary to give a useful answer to the questions submitted to it (see, inter alia, Case C‑379/98 PreussenElektra [2001] ECR I‑2099, paragraph 39; Joined Cases C‑94/04 and C‑202/04 Cipolla and Others [2006] ECR I‑11421, paragraph 25; and Case C‑180/11 Bericap Záródástechnikai [2012] ECR I‑0000, paragraph 58). | 43. It follows that the first sentence of Article 6(3) of the Habitats Directive subordinates the requirement for an appropriate assessment of the implications of a plan or project to the condition that there be a probability or a risk that the latter will have significant effects on the site concerned. | 0 |
863,979 | 27
It should also be noted that Article 7(2) of Directive 2003/88, as interpreted by the Court, lays down no condition for entitlement to an allowance in lieu other than that relating to the fact, first, that the employment relationship has ended and, second, that the worker has not taken all annual leave to which he was entitled on the date that that relationship ended (judgment of 12 June 2014 in Bollacke, C‑118/13, EU:C:2014:1755, paragraph 23). | 41. It is also to be observed that it is possible that a 30-year limitation rule arising from a provision of civil law may appear necessary and proportionate, in particular in the context of disputes between private persons, in light of the objective pursued by that rule and defined by the national legislature. | 0 |
863,980 | 54. With regard to the advertising function, the Court has already had occasion to state that use of a sign identical with another person’s trade mark in a referencing service such as ‘AdWords’ does not have an adverse effect on that function of the trade mark ( Google France and Google , paragraph 98, and BergSpechte , paragraph 33). | 94. So far as concerns, secondly, the right of communication to the public, the Council and several Member States intervening in its support state that the negotiations in question might go beyond the EU acquis by extending, contrary to Article 8(3) of Directive 2006/115, the scope of that right so as to include places accessible to the public without payment of an entrance fee. | 0 |
863,981 | 72. The Court has also stated that when a trade mark proprietor marks items such as perfume testers with the words ‘demonstration’ or ‘not for sale’, that precludes, in the absence of any evidence to the contrary, a finding that that proprietor impliedly consented to those items being put on the market (see Coty Prestige Lancaster Group , paragraphs 43, 46 and 48). | 29. It is settled case-law that the provisions of the regulation must be interpreted independently, by reference to its scheme and purpose (see, in relation to the Brussels Convention, Case C-433/01 Blijdenstein [2004] ECR I-981, paragraph 24 and the case-law cited). | 0 |
863,982 | 43 The Court has already held that when, in the opinion of the authority awarding a public works contract, a tenderer's offer is obviously abnormally low in relation to the transaction, Article 29(5) of Directive 71/305 requires the authority to seek from the tenderer, before coming to a decision as to the award of the contract, an explanation of his prices or to inform the tenderer which of his tenders appear to be abnormal and to allow him a reasonable time within which to submit further details (Case 76/81 Transporoute [1982] ECR 417, paragraph 18). | 30
As regards the nature of the contested contributions, the Commission submits that, according to the Court’s case-law, the nature of a tax, duty or charge in the light of EU law must be determined by the Court, according to the objective characteristics by which it is levied, irrespective of its classification under national law (Bautiaa and Société française maritime, C‑197/94 and C‑252/94, EU:C:1996:47, paragraph 39 and the case-law cited). | 0 |
863,983 | 45. Indeed, according to well established case-law of the Court, if an error committed by the customs authorities of a Member State results in the debtor not having to pay the duties in question, it does not affect that Member State’s obligation to pay duties that should have been established in the context of making available own resources, together with default interest (see, to that effect, C‑392/02 Commission v Denmark , paragraph 63; Case C‑275/07 Commission v Italy [2009] ECR I‑2005, paragraph 100; and Case C‑334/08 Commission v Italy [2010] ECR I‑6869, paragraph 50). | 100. Thirdly, and lastly, it is certainly true that the Court has accepted that although an error committed by the customs authorities of a Member State results in the debtor not having to pay the duties in question, it does not affect that Member State’s obligation to pay default interest or the entitlements which should have been established, in the con text of making available own resources ( Commission v Denmark , paragraph 63). | 1 |
863,984 | 36 In that connection, it must be borne in mind that a person who has the intention, confirmed by objective evidence, to commence independently an economic activity within the meaning of Article 4 of the Sixth Directive and who incurs the first investment expenditure for those purposes must be regarded as a taxable person. Acting in that capacity, he has therefore, in accordance with Article 17 et seq. of the Sixth Directive, the right immediately to deduct the VAT payable or paid on the investment expenditure incurred for the purposes of the transactions which he intends to carry out and which give rise to the right to deduct, without having to wait for the actual operation of his business to begin (Ghent Coal Terminal, cited above, paragraph 17, and Joined Cases C-110/98 to C-147/98 Gabalfrisa and Others [2000] ECR I-1577, paragraph 47). | 40. A tax such as that imposed by the Law on registration duty is not levied by reason of a vehicle crossing the frontier of the Member State imposing that tax but upon first registration of the vehicle in the territory of that State for the purpose of being placed in circulation. | 0 |
863,985 | 41. It is to be noted that, since the authority must refuse to authorise the plan or project being considered where uncertainty remains as to the absence of adverse effects on the integrity of the site, the authorisation criterion laid down in the second sentence of Article 6(3) of the Habitats Directive integrates the precautionary principle and makes it possible to prevent in an effective manner adverse effects on the integrity of protected sites as a result of the plans or projects being considered. A less stringent authorisation criterion than that in question could not ensure as effectively the fulfilment of the objective of site protection intended under that provision ( Waddenvereniging and Vogelbeschermingsvereniging , paragraphs 57 and 58). | 52. If the users of that register are to be able to determine the precise nature of a mark on the basis of its registration, its graphic representation in the register must be self-contained, easily accessible and intelligible. | 0 |
863,986 | 46 That ruling took account of the fact that it is a characteristic of this form of pay that there is a time-lag between the accrual of entitlement to the pension, which occurs gradually throughout the employee' s working life, and its actual payment, which is deferred until a particular age (paragraph 17). | 86. Accordingly, as the Commission maintains, the circumstances in which the right to object may be exercised are potentially numerous, undetermined and indeterminable and leave the national authorities too much discretion. | 0 |
863,987 | 30. In the absence of any unifying or harmonising Community measures, Member States retain the power to define, by treaty or unilaterally, the criteria for allocating their powers of taxation, particularly with a view to eliminating double taxation (see Gilly , paragraphs 24 and 30; Case C‑307/97 Saint-Gobain ZN [1999] ECR I‑6161, paragraph 57; Amurta , paragraph 17; and Orange European Smallcap Fund , paragraph 32). It is for the Member States to take the measures necessary to prevent situations of double taxation by applying, in particular, the criteria followed in international tax practice (see Kerckhaert and Morres , paragraph 23). | 56. It is therefore apparent that the plan or project in question may be granted authorisation only on the condition that the competent national authorities are convinced that it will not adversely affect the integrity of the site concerned. | 0 |
863,988 | 46. The Court has also stressed that it is important for the referring court to set out the precise reasons why it was unsure as to the interpretation of Community law and why it considered it necessary to refer questions to the Court for a preliminary ruling. The Court has thus ruled that it is essential that the referring court provide at the very least some explanation of the reasons for the choice of the Community provisions which it requires to be interpreted and of the link it establishes between those provisions and the national legislation applicable to the dispute (see, inter alia, the order in Viacom, cited above, paragraph 16, and the judgment in Case C‑318/00 Bacardi-Martini and Cellier des Dauphins [2003] ECR I‑905, paragraph 43). | 19. Il convient de rappeler que, selon une jurisprudence constante de la Cour, l’existence d’un manquement doit être appréciée en fonction de la situation de l’État membre telle qu’elle se présentait au terme du délai fixé dans l’avis motivé et que les changements intervenus par la suite ne sauraient être pris en compte par la Cour (voir, notamment, arrêts du 14 septembre 2004, Commission/Espagne, C‑168/03, Rec. p. I‑8227, point 24; du 14 juillet 2005, Commission/Allemagne, C‑433/03, Rec. p. I‑6985, point 32, et du 27 septembre 2007, Commission/Luxembourg, C‑354/06, point 7). | 0 |
863,989 | 36
That directive seeks to prevent double taxation of profits distributed by subsidiary companies to parent companies (see, inter alia, judgments of 3 April 2008, Banque Fédérative du Crédit Mutuel, C‑27/07, EU:C:2008:195, paragraph 27; of 22 December 2008, Les Vergers du Vieux Tauves, C‑48/07,EU:C:2008:758, paragraph 37; and of 1 October 2009, Gaz de France — Berliner Investissement, C‑247/08, EU:C:2009:600, paragraph 57) through the mechanisms laid down in Article 4(1) and Article 5(1) of Directive 90/435. | 32. In light of those considerations, the reply to the question referred must be that subheading 1212 99 80 of the CN must be interpreted as meaning that shelled pumpkin seeds which have lost their ability to germinate and which are intended for use in the baking industry come under that subheading.
Costs | 0 |
863,990 | 62. While the Court has indeed held that such an objective may be justification for the assumption by the competent institution of the costs of hospital treatment received outside the competent Member State being subject to prior authorisation by that institution (see Case C‑157/99 Smits and Peerbooms [2001] ECR I‑5473, paragraphs 76 to 80, and Case C‑385/99 Müller-Fauré and Van Riet [2003] ECR I‑4509, paragraphs 76 to 82), considerations connected with that objective are not relevant, by contrast, where the competent institution has precisely consented, by issuing a Form E 111 or E 112, to one of its insured persons receiving hospital treatment outside the competent Member State. | 77 As may be seen, in particular, from the contracting system involved in the main proceedings, this kind of planning therefore broadly meets a variety of concerns. | 1 |
863,991 | 17. As the Advocate General observed at points 16 and 17 of her Opinion, in order for such items to fall within the scope of the basis of assessment, even though they do not represent any added value and do not constitute the financial consideration for the supply of the goods, they must be directly linked to that supply (see to that effect Case 230/87 Naturally Yours Cosmetics [1988] ECR 6365, paragraphs 11 and 12; Case C-33/93 Empire Stores [1994] ECR I-2329, paragraph 12; and Case C-380/99 Bertelsmann [2001] ECR I-5163, paragraphs 17 and 18). | 57
The Dublin system, of which that regulation forms part, seeks, as is apparent from recitals 4 and 5 thereof, to make it possible, in particular, to determine rapidly the Member State responsible, so as to guarantee effective access to the procedures for granting international protection and not to compromise the objective of processing applications for international protection expeditiously. | 0 |
863,992 | 46. In this connection, it is true that preventing possible tax evasion, avoidance and abuse is an objective recognised and encouraged by Directive 2006/112 and European Union law cannot be relied on for fraudulent or abusive ends (see, inter alia, Case C-255/02 Halifax and Others [2006] ECR I-1609, paragraphs 68 and 71; Joined Cases C-80/11 and C-142/11 Mahagében and Dávid [2012] ECR, paragraph 41; and Bonik , paragraphs 35 and 36). | 72. It follows therefrom that, except in the latter case, the acts relating to investigation or legal proceedings adopted by the competent authority and notified to the person in question, in accordance with the third subparagraph of Article 3(1) of Regulation No 2988/95, do not have the effect of interrupting the limitation period laid down in the fourth subparagraph of Article 3(1) of that regulation. | 0 |
863,993 | 91
On the other hand, it must be borne in mind that it is not for the Court of Justice, when ruling on questions of law in the context of an appeal, to substitute, on grounds of fairness, its own assessment for that of the General Court exercising its unlimited jurisdiction to rule on the amount of fines imposed for infringements of EU law (judgments of 28 June 2005, Dansk Rørindustri and Others v Commission, C‑189/02 P, C‑202/02 P, C‑205/02 P to C‑208/02 P and C‑213/02 P, EU:C:2005:408, paragraph 245, and of 11 July 2013, Gosselin Group v Commission, C‑429/11 P, not published, EU:C:2013:463, paragraph 87). | 37 It follows, however, from the Court' s case-law that national measures liable to hinder or make less attractive the exercise of fundamental freedoms guaranteed by the Treaty must fulfil four conditions: they must be applied in a non-discriminatory manner; they must be justified by imperative requirements in the general interest; they must be suitable for securing the attainment of the objective which they pursue; and they must not go beyond what is necessary in order to attain it (see Case C-19/92 Kraus v Land Baden-Wuerttemberg [1993] ECR I-1663, paragraph 32). | 0 |
863,994 | 53. That being so, it must be borne in mind that a general presumption of fraud is not sufficient to justify a measure which compromises the objectives of the FEU Treaty (see, to that effect, Commission v France , paragraph 52, and Case C-433/04 Commission v Belgium [2006] ECR I-10653, paragraph 35). | 54. The only relevant criterion for applying the concept of ‘the same acts’ within the meaning of Article 54 of the CISA is identity of the material acts, understood as the existence of a set of concrete circumstances which are inextricably linked together (see Van Esbroeck , paragraph 36). | 0 |
863,995 | 59. Therefore, EU law does not require a national court to disapply domestic rules of procedure conferring finality on a judgment, even if to do so would make it possible to remedy a domestic situation which is incompatible with EU law (see, to that effect, the judgments in Eco Swiss , C‑126/97, EU:C:1999:269, paragraphs 46 and 47; Kapferer , EU:C:2006:178, paragraphs 20 and 21; Fallimento Olimpiclub , EU:C:2009:506, paragraphs 22 and 23; Asturcom Telecomunicaciones , C‑40/08, EU:C:2009:615, paragraphs 35 to 37; and Commission v Slovakia , C‑507/08, EU:C:2010:802, paragraphs 59 and 60). | 37. Consequently, according to the case-law of the Court, Community law does not require a national court to disapply domestic rules of procedure conferring finality on a decision, even if to do so would make it possible to remedy an infringement of a provision of Community law, regardless of its nature, on the part of the decision at issue (see, inter alia, Case C‑126/97 Eco Swiss [1999] ECR I‑3055, paragraphs 47 and 48; Kapferer , paragraph 21; and Fallimento Olimpiclub , paragraph 23). | 1 |
863,996 | 40. In that regard, the Court has held that it is for the national authorities concerned to assess on a case-by-case basis the personal conduct of the offender and whether it constitutes a present, genuine and sufficiently serious threat to public policy and security, and that those authorities are also required to observe both the principle of proportionality and the fundamental rights of the person concerned. In particular, a measure ordering expulsion based on Article 14(1) of Decision No 1/80 may be taken only if the personal conduct of the person concerned indicates a specific risk of new and serious prejudice to the requirements of public policy (see Derin , paragraph 74, and Bozkurt , paragraph 60). | 60. It is therefore for the national authorities concerned to assess on a case-by-case basis the personal conduct of the offender and whether it constitutes a present, genuine and sufficiently serious threat to public policy and security, and those authorities are also required to observe both the principle of proportionality and the fundamental rights of the person concerned. In particular, a measure ordering expulsion based on Article 14(1) of Decision No 1/80 may be taken only if the personal conduct of the person concerned indicates a specific risk of new and serious prejudice to the requirements of public policy (see Derin , paragraph 74). | 1 |
863,997 | 25. Moreover, under Article 3(1)(a) of the Directive, signs which cannot constitute a trade mark are not to be registered or if registered are liable to be declared invalid. That provision thus precludes the registration of signs which do not meet the conditions imposed by Article 2 of the Directive, the purpose of which is to define the types of sign of which a trade mark may consist (see, to that effect, Philips , paragraph 38). | 37 So long as the Community legislature has not adopted general rules on the right of public access to documents held by the Community institutions, the institutions must take measures as to the processing of such requests by virtue of their power of internal organization, which authorizes them to take appropriate measures in order to ensure their internal operation in conformity with the interests of good administration. | 0 |
863,998 | 32. That fundamental right covers, inter alia, freedom of contract, as is apparent from the explanations provided as guidance to the interpretation of the Charter (OJ 2007 C 303, p. 17) and which, in accordance with the third subparagraph of Article 6(1) TEU and Article 52(7) of the Charter, have to be taken into account for the interpretation of the Charter (Case C‑283/11 Sky Österreich [2013] ECR I‑0000, paragraph 42). | 22. Costs involved in obtaining tax advice, such as those at issue in the main proceedings, were incurred by Mr Conijn in preparing his tax return in respect of income derived in Germany. His duty to file a tax return results from the fact that he receives income in that Member State. Costs incurred in obtaining tax advice are therefore linked directly to the income taxed in that Member State, with the result that they affect in the same way the income received by all taxable persons whether resident or non-resident. | 0 |
863,999 | 14 The pleas in law and arguments put forward by the Greek Government to justify the regularity of the expenditure correspond essentially to those put forward in Greece v Commission (Case C-46/97) in respect of the clearance of the accounts for 1992. As the Court has rejected those pleas and arguments in paragraphs 4 to 26 of the judgment delivered today in Case C-46/97, they must also be rejected, for the same reasons, in the present case. | 37. First, the undertaking receiving such compensation must actually have public service obligations to discharge, and the obligations must be clearly defined ( Altmark Trans and Regierungspräsidium Magdeburg , paragraph 89; Servizi Ausiliari Dottori Commercialisti , paragraph 62; and Essent Netwerk Noord and Others , paragraph 82). | 0 |
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