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864,100 | 12 It should be observed at the outset that, according to settled case-law of the Court, the terms used to describe the exemptions envisaged by Article 13 of the Sixth Directive are to be interpreted strictly since these constitute exceptions to the general principle that VAT is to be levied on all services supplied for consideration by a taxable person (see Case C-2/95 SDC v Skatteministeriet [1997] ECR I-3017, paragraph 20). | 49. Accordingly, since that system enables the persons liable to pay compensation to pass on the cost of the levy to private users and that, therefore, the latter assume the burden of the private copying levy, it must be regarded as consistent with a ‘fair balance’ between the interests of authors and those of the users of the protected subject-matter. | 0 |
864,101 | 19
The Court has already ruled that legislation of a Member State which makes the application of an inheritance tax advantage, such as a tax-free allowance, dependent on the place of residence of the deceased person or the heir, or on the location of the assets contained in the estate, constitutes a restriction on the free movement of capital prohibited by Article 63(1) TFEU when it has the result that inheritances involving non-residents or containing assets located in another Member State are subject to a higher tax liability than that imposed on inheritances involving only residents or containing only assets located in the Member State of taxation, and which, therefore, has the effect of reducing the value of the inheritance (see, to that effect, judgments of 17 January 2008 in Jäger, C‑256/06, EU:C:2008:20, paragraphs 30 to 35; of 17 October 2013 in Welte, C‑181/12, EU:C:2013:662, paragraphs 23 to 26; of 3 September 2014 in Commission v Spain, C‑127/12, not published, EU:C:2014:2130, paragraphs 57 to 60; and of 4 September 2014 in Commission v Germany, C‑211/13, not published, EU:C:2014:2148, paragraphs 40 to 43). | 66. It follows that, if restrictions on the free movement of capital between nationals of States party to the EEA Agreement must be assessed in the light of Article 40 of and Annex XII to that Agreement, those stipulations have the same legal scope as those of the substantially identical provisions of Article 56 EC (Case C‑521/07 Commission v Netherlands [2009] ECR I-0000, paragraph 33). | 0 |
864,102 | 58
The measure laid down in subsection 25 of Article 1(78)(b) of Law No 220/2010, namely, the obligation for the concession holder, when he ceases his activity, to continue the ordinary management of the activities covered by the concession until the transfer of its management and operation to the new concession holder, is capable of ensuring the continuation of the lawful activity of collecting bets in order to curb the growth of parallel illegal activities and, therefore, may well contribute to combating crime (see, to that effect, judgment of 28 January 2016, Laezza, C‑375/14, EU:C:2016:60, paragraphs 33 and 34). | 35. The Directive establishes, therefore, the principle of recognition, by the receiving Member State, of the control function of the Member State of origin with respect to the television broadcasts from broadcasters falling within its competence. Article 2a(1) of the Directive provides that Member States are to ensure freedom of reception and must not restrict retransmissions on their territory of television broadcasts from other Member States for reasons which fall within the fields coordinated by the Directive. | 0 |
864,103 | 22. Furthermore, the various grounds for refusal must be interpreted in the light of the general interest which underlies each of them. The general interest taken into account in the examination of those grounds for refusal may, or even must, reflect different considerations, depending upon which ground for refusal is at issue (see Joined Cases C‑456/01 P and C‑457/01 P Henkel v OHIM [2004] ECR I‑5089, paragraphs 45 and 46, and Case C‑329/02 P SAT.1 v OHIM [2004] ECR I‑8317, paragraph 25). | 38. Therefore, the fact that the undertaking concerned has characterised wrongly in law its conduct upon which the finding of the infringement is based cannot have the effect of exempting it from imposition of a fine in so far as it could not be unaware of the anti-competitive nature of that conduct. | 0 |
864,104 | 38 It must next be borne in mind that it is settled case-law that recovery of unlawful aid is the logical consequence of the finding that it is unlawful and that that consequence cannot depend on the form in which the aid was granted (see in particular Case C-183/91 Commission v Greece [1993] ECR I-3131, paragraph 16). | 26 In those circumstances, there could be discrimination within the meaning of the Treaty between residents and non-residents only if, notwithstanding their residence in different Member States, it was established that, having regard to the purpose and content of the national provisions in question, the two categories of taxpayers are in a comparable situation. | 0 |
864,105 | 116. Lastly, without going so far as to require a detailed response to the comments made by the individual concerned (see, to that effect, Al‑Aqsa v Council and Netherlands v Al-Aqsa , paragraph 141), the obligation to state reasons laid down in Article 296 TFEU entails in all circum s tances, not least when the reasons stated for the European Union measure represent reasons stated by an international body, that that statement of reasons identifies the individual, specific and concrete reasons why the competent authorities consider that the individual concerned must be subject to restrictive measures (see, to that effect, Al-Aqsa v Council and Netherlands v Al‑Aqsa , paragraphs 140 and 142, and Council v Bamba , paragraphs 49 to 53). | 28 That reasoning applies even more when the national legislation which uses a concept in a provision of Community law has been adopted with a view to the transposition into internal law of the directive of which the said provision forms part. | 0 |
864,106 | 38 As far as design rights are concerned, certain restrictions on the free movement of goods have been allowed on the basis of Article 36 of the Treaty, where their purpose was to protect the specific subject-matter of the right of industrial and commercial property (see, to that effect, Case 53/87 CICRA and Others v Renault [1988] ECR 6039, paragraph 11). | 70 Moreover, contrary to the Netherlands Government's claim, the competence of the Council to adopt safeguard measures is not limited to the situation set out in Article 134 of the Treaty, that provision concerns only one particular situation. It is not intended to restrict the Council's general competence, contained in the second paragraph of Article 136 of the Treaty, to lay down the details of and procedure for the implementation of the association having regard to all of the principles set out in the Treaty (see, to that effect, Case C-390/95 P Antillean Rice Mills and Others v Commission, cited above, paragraph 41). | 0 |
864,107 | 45
Such restrictions are permissible only if they relate to situations which are not objectively comparable or if they are justified by an overriding reason in the public interest (see, inter alia, judgment of 17 December 2015 in Timac Agro Deutschland, EU:C:2015:829, C‑388/14, paragraph 26). | 26. Such a restriction is permissible only if it relates to situations which are not objectively comparable or if it is justified by an overriding reason in the public interest (judgment in Nordea Bank Danmark , C‑48/13, EU:C:2014:2087, paragraph 23 and the case-law cited). | 1 |
864,108 | 63 As regards the Commission's obligation to state reasons, it is settled case-law that the statement of reasons required by Article 190 of the Treaty must be appropriate to the act at issue and must disclose in a clear and unequivocal fashion the reasoning followed by the institution which adopted the measure in question in such a way as to enable the persons concerned to ascertain the reasons for the measure and to enable the competent Community court to exercise its power of review. The requirements to be satisfied by the statement of reasons depend on the circumstances of each case, in particular the content of the measure in question, the nature of the reasons given and the interest which the addressees of the measure, or other parties to whom it is of direct and individual concern, may have in obtaining explanations. It is not necessary for the reasoning to go into all the relevant facts and points of law, since the question whether the statement of reasons meets the requirements of Article 190 of the Treaty must be assessed with regard not only to its wording but also to its context and to all the legal rules governing the matter in question (see, in particular, Joined Cases 296/82 and 318/82 Netherlands and Leeuwarder Papierwarenfabriek v Commission [1985] ECR 809, paragraph 19, Case C-350/88 Delacre and Others v Commission [1990] ECR I-395, paragraphs 15 and 16, and Case C-56/93 Belgium v Commission [1996] ECR I-723, paragraph 86). | 36 It is therefore clear that migrant workers are guaranteed certain rights linked to the status of worker even when they are no longer in an employment relationship . | 0 |
864,109 | 19 It should additionally be noted that, within the framework of the system of supervision provided for by Regulation No 729/70, the Commission exercises only a supplementary function. This is clearly expressed in the eighth recital in the preamble to that regulation, according to which, in addition to supervision carried out by Member States on their own initiative, which remains essential, provision should be made for verification by officials of the Commission and for it to have the right to enlist the help of the Member States (judgments in Case C-366/88 France v Commission [1990] ECR I-3571, paragraph 20, and C-55/91 Italy v Commission, cited above, paragraphs 31 and 32). | 20 In that regard, it should be noted that, whilst those provisions, which have direct effect, prohibit imposing unjustified restrictions on the freedoms concerned, they are not sufficient in themselves to ensure elimination of all obstacles to free movement of persons, services and capital, and that the directives provided for by the Treaty in this matter preserve an important scope in the field of measures intended to make easier the effective exercise of the rights arising out of those provisions (see, as far as freedom of establishment is concerned, Case 2/74 Reyners [1974] ECR 631, paragraphs 29, 30 and 31). | 0 |
864,110 | 90
Secondly, it must be borne in mind that, in accordance with settled case-law, the national authorities must show that an exception to the principle of the free movement of goods which they institute is necessary in order to attain the objectives concerned and that it is in conformity with the principle of proportionality. Thus, it is for those authorities, when claiming to have a reason justifying a restriction on the free movement of goods, to demonstrate specifically the existence of a reason relating to the public interest and the proportionality of that measure in relation to the objective pursued (see, to that effect, judgment of 8 May 2003, ATRAL, C‑14/02, EU:C:2003:265, paragraphs 67 to 69 and the case-law cited). | 44. However, the main objective of Directive 98/59, which is to make collective redundancies subject to prior consultation with the workers’ representatives and the notification of the competent public authority, cannot be fulfilled by classifying as a ‘collective redundancy’ the termination of contracts of employment of the entire staff of an undertaking run by a natural person as a result of the cessation of the activities of that undertaking resulting from the death of the employer, given that that consultation could not have taken place and that it was thus not possible to avoid or to limit terminations of contracts of employment or to attenuate the consequences. | 0 |
864,111 | 58. In that respect, it must be borne in mind that the Member States are required, within the bounds of the freedom left to them by the third paragraph of Article 249 EC, to choose the most appropriate forms and methods to ensure the effectiveness of directives, in the light of their objective (see Case 48/75 Royer [1976] ECR 497, paragraph 75, and Joined Cases C-58/95, C-75/95, C-112/95, C‑119/95, C-123/95, C‑135/95, C‑140/95, C-141/95, C-154/95 and C‑157/95 Gallotti and Others [1996] ECR I-4345, paragraph 14, and Case C‑212/04 Adeneler and Others [2006] ECR I-6057, paragraph 93). | 75 THE FREEDOM LEFT TO THE MEMBER STATES BY ARTICLE 189 AS TO THE CHOICE OF FORMS AND METHODS OF IMPLEMENTATION OF DIRECTIVES DOES NOT AFFECT THEIR OBLIGATION TO CHOOSE THE MOST APPROPRIATE FORMS AND METHODS TO ENSURE THE EFFECTIVENESS OF THE DIRECTIVES .
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864,112 | 69
As regards the second factor, the Court has stated that it is the relationship of dependency between the Union citizen who is a minor and the third country national who is refused a right of residence that is liable to jeopardise the effectiveness of Union citizenship, since it is that dependency that would lead to the Union citizen being obliged, in practice, to leave not only the territory of the Member State of which he is a national but also that of the European Union as a whole, as a consequence of such a refusal (see, to that effect, judgments of 8 March 2011, Ruiz Zambrano, C‑34/09, EU:C:2011:124, paragraphs 43 and 45; of 15 November 2011, Dereci and Others, C‑256/11, EU:C:2011:734, paragraphs 65 to 67; and of 6 December 2012, O and Others, C‑356/11 and C‑357/11, EU:C:2012:776, paragraph 56). | 98. However, the Kingdom of Spain has not explained why appropriate labelling, informing consumers of the nature, the ingredients and the characteristics of products based on medicinal herbs, would not adequately meet that objective where the classification of those products as medicinal products is not justified on grounds of public health (see, by analogy, Commission v France , paragraph 75). | 0 |
864,113 | 72. In the first place, protection of the environment constitutes one of the essential objectives of the Community (Case 240/83 ADBHU [1985] ECR 531, paragraph 13; Case 302/86 Commission v Denmark [1988] ECR 4607, paragraph 8; Case C‑213/96 Outokumpu [1998] ECR I-1777, paragraph 32; and Case C‑176/03 Commission v Council [2005] ECR I-0000, paragraph 41). With that objective in mind, Article 2 EC states that the Community shall have as its task to promote a ‘high level of protection and improvement of the quality of the environment’, and, for that purpose, Article 3(1)(l) EC provides for the establishment of a ‘policy in the sphere of the environment’. | 44 It follows that, where a reseller makes use of a trade mark in order to bring the public's attention to further commercialization of trade-marked goods, a balance must be struck between the legitimate interest of the trade mark owner in being protected against resellers using his trade mark for advertising in a manner which could damage the reputation of the trade mark and the reseller's legitimate interest in being able to resell the goods in question by using advertising methods which are customary in his sector of trade. | 0 |
864,114 | 43
On the contrary, it follows from those judgments, and from the judgment of 12 July 2012, VALE (C‑378/10, EU:C:2012:440), that, as EU law currently stands, each Member State has the power to define the connecting factor required of a company if that company is to be regarded as incorporated in accordance with its national legislation. In the event that a company governed by the law of one Member State converts itself into a company under the law of another Member State while satisfying the conditions imposed by the legislation of the latter if it is to exist within its legal order, that power, far from implying that the legislation of the Member State of origin on the incorporation or winding-up of companies enjoys any immunity from the rules relating to freedom of establishment, cannot provide justification for that Member State preventing or deterring the company concerned from undertaking a cross-border conversion by means of, in particular, the imposition, with respect to such a cross-border conversion, of conditions that are more restrictive than those that apply to the conversion of a company within that Member State itself (see, to that effect, judgments of 27 September 1988, Daily Mail and General Trust, 81/87, EU:C:1988:456, paragraphs 19 to 21; of 16 December 2008, Cartesio, C‑210/06, EU:C:2008:723, paragraphs 109 to 112; and of 12 July 2012, VALE, C‑378/10, EU:C:2012:440, paragraph 32). | 15 Il est de jurisprudence constante ( voir arrêt du 30 septembre 1987, Demirel, point 14, 12/86, Rec . p . 3719 ) qu' une disposition d' un accord conclu par la Communauté avec des pays tiers doit être considérée comme étant d' application directe lorsque, eu égard à ses termes ainsi qu' à l' objet et à la nature de l' accord, elle comporte une obligation claire et précise qui n' est subordonnée, dans son exécution ou dans ses effets, à l' intervention d' aucun acte ultérieur . | 0 |
864,115 | 55. In that sense, the enacting terms of a European Union act are indissociably linked to the reasons given for it, so that, when it has to be interpreted, account must be taken of the reasons which led to its adoption (Case C‑298/00 P Italy v Commission [2004] ECR I‑4087, paragraph 97 and the case-law cited, and Lassal , paragraph 50). | 50. In that sense, the enacting terms of an EU act are indissociably linked to the reasons given for it, so that, when it has to be interpreted, account must be taken of the reasons which led to its adoption (Case C‑298/00 P Italy v Commission [2004] ECR I‑4087, paragraph 97 and the case-law cited, and Sturgeon and Others , paragraph 42). | 1 |
864,116 | 40 Next, it should be pointed out that although merely creating a dominant position by granting exclusive rights within the meaning of Article 90(1) of the Treaty is not in itself incompatible with Article 86, a Member State is in breach of the prohibitions contained in those two provisions if the undertaking in question, merely by exercising the exclusive rights granted to it, is led to abuse its dominant position or if such rights are liable to create a situation in which that undertaking is led to commit such abuses (Case C-41/90 Höfner and Elser v Macrotron, cited above, paragraph 29; Case C-260/89 ERT v DRP, cited above, paragraph 37; Merci Convenzionali Porto di Genova, cited above, paragraph 17; Case C-323/93 Centre d'Insémination de la Crespelle [1994] ECR I-5077, paragraph 18; Raso and Others, cited above, paragraph 27). | 41 The Netherlands Government does not deny that it had not set quality objectives for titanium, boron, uranium, tellurium, silver and the substances falling within the fourth category at the date on which the period laid down in the reasoned opinion expired. As the Court has held, it is irrelevant whether the failure of a Member State to fulfil its obligations is the result of technical difficulties encountered by it (see, in particular, Case C-71/97 Commission v Spain [1998] ECR I-5991, paragraph 15, and Case C-333/99 Commission v France [2001] ECR I-1025, paragraph 36). | 0 |
864,117 | 42. If, on the basis of those factors, the competent authority finds that the relevant class of persons, or at least a significant proportion thereof, identifies goods or services as originating from a particular undertaking because of the trade mark in question, it must in any event hold that the requirement laid down in Article 3(3) of Directive 2008/95 for the mark not to be excluded from registration or declared invalid is satisfied (see, to that effect, Windsurfing Chiemsee EU:C:1999:230, paragraph 52, and Philips EU:C:2002:377, paragraph 61). | 37. It should also be recalled that the argument based on the need to preserve the coherence of a tax system must be verified having regard to the aim pursued by the tax legislation in question (Case C-9/02 De Lasteyrie du Saillant [2004] ECR I-0000, paragraph 67). | 0 |
864,118 | 29 As regards the alleged inadequacy of the statement of reasons, the Court has already held at paragraphs 28 and 36 of its judgment in United Kingdom v Council that the reasons for the directive are sufficiently stated since its preamble gives a sufficiently clear statement of the objectives pursued . | 40. The provisions of those two instruments contain nothing to permit the inference that their scope is limited to fixed-term contracts concluded by workers with employers in the private sector alone ( Adeneler and Others , paragraph 55). | 0 |
864,119 | 38
Moreover, the Court has already held that, regarding the freedom of establishment, even if a Member State’s tax system is favourable to non-resident companies more often than not, that does not prevent it leading, where that system proves disadvantageous for those companies, to an inequality of treatment in relation to resident taxpayers and thus creating a hindrance to the freedom of establishment (see, to that effect, judgments of 14 December 2000 in AMID, C‑141/99, EU:C:2000:696, paragraph 27, and 22 March 2007 in Talotta, C‑383/05, EU:C:2007:181, paragraph 31). Similarly, the Court has previously held that the fact that the applicable national rules place non-residents at a disadvantage cannot be compensated for by the fact that, in other situations, that same legislation does not discriminate between non-residents and residents (judgment of 18 July 2007 in Lakebrink and Peters-Lakebrink, C‑182/06, EU:C:2007:452, paragraph 23). | 35. Where the Commission refuses to charge certain expenditure to the EAGGF on the ground that it was incurred as a result of a breach of Community rules for which a Member State can be held responsible, the Commission is not required to demonstrate exhaustively that the checks carried out by the Member States are inadequate, but to provide evidence of the serious and reasonable doubt it entertains concerning the checks carried out by the national authorities. The reason for this mitigation of the burden of proof on the Commission is that it is the State which is best placed to collect and check the data required for the clearance of EAGGF accounts, and which is consequently required to adduce the most detailed and comprehensive evidence both that its checks are actually carried out and, if appropriate, that the Commission ' s assertions are incorrect (see, inter alia , Case C-377/99 Germany v Commission [2002] ECR I-7421, paragraph 95). | 0 |
864,120 | 33
In that connection, it must be recalled that, in the absence of any specific provision in the VAT Directive as to the evidence that taxable persons are required to provide in order to be granted an exemption from VAT, it is for the Member States to lay down, in accordance with Article 131 of that directive, the conditions in which intra-Community supplies of goods will be exempt, with a view to ensuring the correct and straightforward application of those exemptions and of preventing any possible evasion, avoidance or abuse. However, when they exercise their powers, Member States must observe the general principles of law which form part of the European Union legal order (see judgments of 6 September 2012, Mecsek-Gabona, C‑273/11, EU:C:2012:547, paragraph 36 and the case-law cited, and of 9 October 2014, Traum, C‑492/13, EU:C:2014:2267, paragraph 27). | 43. À cette fin, les juridictions nationales peuvent décider de suspendre l’exécution de la mesure en cause et d’enjoindre la récupération des montants déjà versés. Elles peuvent aussi décider d’ordonner des mesures provisoires afin de sauvegarder, d’une part, les intérêts des parties concernées et, d’autre part, l’effet utile de la décision de la Commission d’ouvrir la procédure formelle d’examen. | 0 |
864,121 | 36
Article 108(3) TFEU establishes a prior control of alterations to existing aid and of plans to grant new aid. The aim of that system of prior control is that only aid that is compatible with the internal market may be implemented (see judgment of 21 November 2013, Deutsche Lufthansa, C‑284/12, EU:C:2013:755, paragraphs 25 and 26). | 18 As regards the precise nature of the error, the question to be determined is whether the rules concerned are complex or, on the contrary, simple enough for an examination of the facts to make an error easily detectable. In a case such as this, where the trader has, in the course of several operations and over a long period of time, been issued with nine certificates each constituting confirmation that the view which subsequently proved to be erroneous was correct, and on which the contested payments were based, the repetition of the error by the customs authority is evidence both of the complex nature of the problem to be resolved (see inter alia Case C-64/89 Hauptzollamt Giessen v Deutsche Fernsprecher [1990] ECR I-2535, paragraph 20) and of lack of negligence on the trader' s part. Furthermore, the fact that the imports occurred after the withdrawal of the certificates, but by virtue of contractual obligations entered into in good faith prior to the withdrawal, does not affect the consequences flowing from the assessment of the nature of the error. | 0 |
864,122 | 38 Moreover, that new programme does not as such bring to an end the failure to fulfil obligations of which the Commission complains. According to settled case-law, the question whether a Member State has failed to fulfil its obligations must be determined by reference to the situation prevailing in the Member State at the end of the period laid down in the reasoned opinion, and subsequent changes cannot be taken into account (Case C-60/96 Commission v France [1997] ECR I-3827, paragraph 15, and Case C-289/94 Commission v Italy [1996] ECR I-4405, paragraph 20). However, as the Greek Government itself admitted at the hearing, the programme in question had not yet been implemented on the material date. | 39. Quant au second critère, à savoir la rémunération accordée en contrepartie d’une activité, il convient de souligner qu’il ne saurait être entendu au sens strict du versement d’une somme d’argent. Une telle restriction n’est en effet ni commandée par le libellé très général de l’article 5, point 1, sous b), second tiret, du règlement ni en harmonie avec les objectifs de proximité et d’uniformisation, rappelés aux points 30 à 32 du présent arrêt, que poursuit cette disposition. | 0 |
864,123 | 73. The Court has also had occasion to explain that, construed in the light of that case-law and of the explanations relating to Article 51 of the Charter, the fundamental rights guaranteed by the Charter must be respected where national legislation falls within the scope of EU law. In other words, the applicability of EU law entails the applicability of the fundamental rights guaranteed by the Charter (see, to that effect, Åkerberg Fransson , paragraphs 20 and 21). | 35. Contrary to the submissions of the applicants in the main proceedings, if there is nothing to require, neither is there anything to prevent, such a reorganisation’s resulting from the amendment of clauses in a distribution agreement following the entry into force of new exemption rules. Moreover, the Court has ruled in paragraph 54 of Vulcan Silkeborg that Regulation No 1400/2002 introduced substantial amendments to the block exemption scheme established under Regulation No 1475/95, by laying down more stringent rules than those under the latter regulation for exemption from a number of restrictions on competition subject to the prohibition laid down under Article 81(1) EC. | 0 |
864,124 | 33
In addition, the development of EU legislation concerning compulsory insurance shows that that objective of protecting the victims of accidents caused by those vehicles has continuously been pursued and reinforced by the EU legislature (see, to that effect, judgment of 4 September 2014, Vnuk, C‑162/13, EU:C:2014:2146, paragraphs 52 to 55). | 42 However, in a sector such as scheduled public transport by bus, where the tangible assets contribute significantly to the performance of the activity, the absence of a transfer to a significant extent from the old to the new contractor of such assets, which are necessary for the proper functioning of the entity, must lead to the conclusion that the entity does not retain its identity. | 0 |
864,125 | 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). | 62 It follows that the various aspects of the procedural rules cannot be examined in isolation but must be placed in their general context. Moreover, such an examination may not be carried out subjectively by reference to circumstances of fact but must involve an objective comparison, in the abstract, of the procedural rules at issue. | 0 |
864,126 | 74. In accordance with settled case-law, national measures restricting the free movement of capital may be justified inter alia by overriding reasons in the public interest, provided, first, that there is no harmonising measure of EU law providing for measures necessary to ensure the protection of those interests and, second, that they are appropriate to secure the attainment of the objective which they pursue and do not go beyond what is necessary in order to attain it (see, inter alia, Case C-112/05 Commission v Germany [2007] ECR I-8995, paragraphs 72 and 73; Case C-233/09 Dijkman and Dijkman-Lavaleije [2010] ECR I-6649, paragraph 49, and Case C-284/09 Commission v Germany , paragraph 74). | 28. According to settled case-law, it is for the Court alone, where questions are formulated imprecisely, to extract from all the information provided by the national court or tribunal and from the documents in the main proceedings the points of European Union law which require interpretation, having regard to the subject-matter of those proceedings (Joined Cases C‑436/08 and C‑437/08 Haribo Lakritzen Hans Riegel and Österreichische Salinen [2011] ECR I‑0000, paragraph 32 and the case-law cited). | 0 |
864,127 | 17 Pursuant to the third paragraph of Article 173 of the Treaty, the Parliament may bring an action before the Court for the annulment of an act of another institution provided that it does so in order to protect its prerogatives. The Court has held that that condition is satisfied where the Parliament indicates in an appropriate manner the substance of the prerogative to be safeguarded and how that prerogative is allegedly infringed (Case C-316/91 Parliament v Council [1994] ECR I-625, paragraph 13). | 46. If, following the preliminary examination, it finds that the measure notified raises doubts as to its compatibility with the common market, the Commission is required to adopt, on the basis of Article 4(4) of Regulation No 659/1999, a decision initiating the formal investigation procedure under Article 88(2) EC and Article 6(1) of that regulation. Under the latter provision, such a decision is to call upon the Member State concerned and upon other interested parties to submit comments within a prescribed period which must not as a rule exceed one month. | 0 |
864,128 | 24 Article 12(1) of the Directive lays down an exhaustive list of taxes and duties other than capital duty which, in derogation from Articles 10 and 11, may affect capital companies in connection with the transactions referred to in those latter provisions (see to that effect Case 36/86 Ministeriet for Skatter og Afgifter v Dansk Sparinvest [1988] ECR 409, paragraph 9). Article 12(1)(e) of the directive concerns in particular "duties paid by way of fees or dues". Article 12(2) prohibits certain forms of discrimination concerning the duties and taxes referred to in paragraph 1.
Article 10 of the Directive | 17. As regards, first, the objectives of Regulation No 4045/89, that regulation seeks, as is apparent from the first, third and fourth recitals, read together, to reinforce the effectiveness of the scrutiny for which Member States are responsible in order to prevent and eliminate irregularities which may exist in the context of the EAGGF. | 0 |
864,129 | 151. It is apparent, however, from Article 256 TFEU, the first paragraph of Article 58 of the Statute of the Court of Justice and Article 112(1)(c) of the latter’s Rules of Procedure in force on the date on which LBG’s cross-appeal was brought, that an appeal must indicate precisely the contested elements of the judgment which the appellant seeks to have set aside and also the legal arguments specifically advanced in support of the appeal (see, in particular, judgments in Limburgse Vinyl Maatschappij and Others v Commission , EU:C:2002:582, paragraphs 497 and 618, and EFIM v Commission , C‑56/12 P, EU:C:2013:575, paragraph 21 and the case-law cited). An appeal or a plea which is too obscure for a response to be given does not satisfy those requirements and must be declared inadmissible (see, in particular, judgments in Thyssen Stahl v Commission , C‑194/99 P, EU:C:2003:527, paragraphs 101 and 106; Schindler Holding and Others v Commission , C‑501/11 P, EU:C:2013:522, paragraphs 43 to 45; and EFIM v Commission , EU:C:2013:575, paragraph 21). | 35. By its action, the Federal Republic of Germany granted a tax advantage to the resident company with the permanent establishment situated in Austria, in the same way as if that permanent establishment had been situated in Germany. | 0 |
864,130 | 35. Moreover, it is settled case-law that all the provisions of the Treaty relating to the free movement of persons are intended to facilitate the pursuit by European Union nationals of occupational activities of all kinds throughout the European Union, and preclude measures which might place such nationals at a disadvantage when they wish to pursue an economic activity in the territory of another Member State (Case C-370/90 Singh [1992] ECR I-4265, paragraph 16; Case C-18/95 Terhoeve [1999] ECR I-345, paragraph 37; and de Groot , cited above, paragraph 77). | 50. Accordingly, respect for the rights of the defence implies that, in order that the person entitled to those rights can be regarded as having been placed in a position in which he may effectively make known his views, the authorities must take note, with all requisite attention, of the observations made by the person or undertaking concerned. | 0 |
864,131 | 23 In paragraph 16 of its judgment in Kalanke, the Court held that a national rule which provides that, where equally qualified men and women are candidates for the same promotion in fields where there are fewer women than men at the level of the relevant post, women are automatically to be given priority, involves discrimination on grounds of sex. | 37. Although the Court cannot substitute its assessment for that of a national court, which is the only forum competent to establish the facts of the case before it, it must be pointed out that the application of a national rule intended to prevent abuse must not prejudice the full effect and uniform application of Community law in the Member States. In particular, it is not open to national courts to compromise the objectives pursued by the directive in question (see, to that effect, Case C-367/96 Kefalas and Others [1998] ECR I-2843, paragraph 22). | 0 |
864,132 | 23. According to settled case-law, the wording used in one language version of a Community provision cannot serve as the sole basis for the interpretation of that provision, or be made to override the other language versions in that regard. Such an approach would be incompatible with the requirement of the uniform application of Community law (see Case C-149/97 Institute of the Motor Industry [1998] ECR I-7053, paragraph 16). | 43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC. | 0 |
864,133 | 24. In that regard, it is sufficient to point out that, in accordance with settled case-law, the Court has jurisdiction to rule on questions referred by the national court even where the facts of the proceedings before that court fall outside the scope of EU law, provided that, in regulating situations not covered by EU law, the domestic legislation has adopted the same solutions as those adopted under EU law. The Court has consistently held that the legal order of the European Union clearly has an interest in ensuring that, in order to forestall future divergences of interpretation, every provision of EU law is interpreted uniformly, irrespective of the circumstances in which that provision is to apply (see, to that effect, inter alia, Case C‑130/95 Giloy [1997] ECR I‑4291, paragraphs 19 to 28; Case C‑267/99 Adam [2001] ECR I‑7467, paragraphs 23 to 29; Case C‑43/00 Andersen og Jensen [2002] ECR I‑379, paragraphs 15 to 19; Case C‑3/04 Poseidon Chartering [2006] ECR I‑2505, paragraphs 14 to 19; and Case C-205/09 Eredics and Sápi [2010] ECR I-0000, paragraph 33). | 82. Moreover, it is common ground that the cheese thus produced could be lawfully marketed, even in Greece, at least until 1988. | 0 |
864,134 | 52. In view of the Court’s settled case-law, the contested legislation constitutes a measure having equivalent effect to quantitative restrictions on imports within the meaning of Article 34 TFEU, in so far as its effect is to hinder access to the Polish market for vehicles with steering equipment on the right, which are lawfully constructed and registered in Member States other than the Republic of Poland (see, concerning the origins of that case-law, Case 8/74 Dassonville [1974] ECR 837, paragraph 5; Case 120/78 Rewe Zentral, ‘Cassis de Dijon’ [1979] ECR 649, paragraph 14; and, more recently, Case C‑110/05 Commission v Italy [2009] ECR I‑519, paragraph 58). | 99. Those substantive criteria for the suspension or withdrawal of a marketing authorisation must be interpreted in accordance with the general principle, set out in the case‑law, that the protection of public health must unquestionably take precedence over economic considerations (Case C‑183/95 Affish [1997] ECR I‑4315, paragraph 43). | 0 |
864,135 | 40. Specifically, Member States must comply not only with the provisions of the FEU Treaty, in particular Articles 30 and 110, but also with Articles 3(3) of Directive 92/12 and 1(3) of Directive 2008/118, since the latter provisions, as observed in paragraph 27 above, prohibit the levying of a tax from entailing formalities connected with the crossing of frontiers in trade between Member States (see, to that effect, judgment in Fendt Italiana , C‑145/06 and C‑146/06, EU:C:2007:411, paragraphs 42 and 44). | 64. Therefore, where the tax authority has the information necessary to establish that the taxable person is, as the recipient of the supply of services in question, liable to VAT, it cannot, in relation to the right of that taxable person to deduct that tax, impose additional conditions which may have the effect of rendering that right ineffective for practical purposes (see Bockemühl , paragraph 51). | 0 |
864,136 | 19 It is settled case-law that provisions which are in the nature of exceptions to a principle must be interpreted strictly (see, inter alia, Case C-399/93 Oude Luttikhuis and Others v Coberco [1995] ECR I-4515, paragraph 23, Case C-92/96 Commission v Spain [1998] ECR I-505, paragraph 31, and Case C-216/97 Gregg v Customs and Excise [1999] ECR I-4947, paragraph 12). | 83. Although it cannot be excluded that an objective of rewarding workers ' loyalty to their employers in the context of policy concerning research or university education constitutes a pressing public-interest reason, given the particular characteristics of the measure at issue in the main proceedings, the obstacle which it entails clearly cannot be justified in the light of such an objective. | 0 |
864,137 | 52 It is sufficient to note on this point that the Court has consistently held that misuse of powers is the adoption by a Community institution of a measure with the exclusive or main purpose of achieving an end other than that stated or evading a procedure specifically prescribed by the Treaty for dealing with the circumstances of the case (see inter alia Case C-84/94 United Kingdom v Council [1996] ECR I-5755, paragraph 69). | 30. L’une des caractéristiques principales de l’article en cause est le filetage du tube en métal dont il est constitué. À cet égard, il y a lieu de relever que la position 7318 de la NC, contrairement à la position 8302 de cette nomenclature, comprend des articles en métal filetés, parmi lesquels figurent les vis et les boulons, avec ou sans tête, comportant éventuellement un écrou ou une rondelle. | 0 |
864,138 | 50. In those circumstances, the exercise by the European Union legislature of its powers is not vitiated by a manifest error or by a misuse of power, and it has not manifestly exceeded the limits of its broad legislative discretion in this field by considering that Member States’ secondary airports are not in the same situation, as regards airport users, as the main airports. In any event, it is open to the legislature to resort to categorisation according to objective criteria and on the basis of general findings in order to introduce a general and abstract system of rules (see, to that effect, Case C‑485/08 P Gualtieri v Commission [2010] ECR I‑0000, paragraph 81). That is even more the case where implementation by the European Union legislature of a common policy involves the need to evaluate a complex economic situation, as is generally the case in questions of air transport (see, to that effect, SAM Schiffahrt and Stapf , paragraph 25 and the case-law cited, and Omega Air and Others , paragraph 65). | 31. In light of all the foregoing considerations the reply to the question referred for a preliminary ruling must be that the reference in Article 11(2) of Regulation No 44/2001 to Article 9(1)(b) of that regulation is to be interpreted as meaning that the injured party may bring an action directly against the insurer before the courts for the place in a Member State where that injured party is domiciled, provided that a direct action is permitted and the insurer is domiciled in a Member State.
Costs | 0 |
864,139 | 63 In the absence of Community rules on the matter, claims for reimbursement of clawback unduly charged must be made in accordance with the detailed procedural rules laid down by national law, always provided, as the Court has consistently held, that such rules are not less favourable than those governing similar domestic claims and are not so framed as to render virtually impossible or excessively difficult the exercise of rights conferred by the Community legal system (see, for example, the judgments in Case C-338/91 Steenhorst-Neerings v Bestuur van de Berijfsvereniging voor Detailhandel, Ambachten en Huisvrouwen [1993] ECR I-5475, paragraph 15, in Case C-410/92 Johnson v Chief Adjudication Officer [1994] ECR I-5483, paragraph 21, and in Peterbroeck, cited above, paragraph 12.) | 97. Finally, it cannot be disputed that, in a situation such as that in the main proceedings, a dentist who broadcasts phonograms, by way of background music, in the presence of his patients cannot reasonably either expect a rise in the number of patients because of that broadcast alone or increase the price of the treatment he provides. Therefore, such a broadcast is not liable, in itself, to have an impact on the income of that dentist. | 0 |
864,140 | 42. Indeed neither Article 1 of the First Directive, Article 3(1) of that directive nor any other provision of that directive or of the other directives relating to compulsory insurance refer to the law of the Member States as regards that concept. According to the Court’s settled case-law, the need for a uniform application of European Union law and the principle of equality require the terms of a provision of European Union law which makes no express reference to the law of the Member States for the purpose of determining its meaning and scope normally to be given an independent and uniform interpretation throughout the European Union; that interpretation must take into account not only its wording but also its context and the objectives pursued by the rules of which it is part (see, to that effect, Omejc , C‑536/09, EU:C:2011:398, paragraphs 19 and 21 and the case-law cited). | 99. Dans ledit arrêt, la Cour a examiné la question de savoir si l’activité de recouvrement exercée par les percepteurs de zone devait être considérée ou non comme accomplie de «façon indépendante», au sens de l’article 4, paragraphe 4, de la sixième directive, ainsi que l’applicabilité de la règle de non-assujettissement prévue au paragraphe 5 de cet article. Toutefois, un tel examen présuppose la constatation préalable du «caractère économique», au sens de l’article 4, paragraphe 2, de cette directive, de l’activité de recouvrement des impôts exercée par lesdits percepteurs (voir, en ce sens, arrêt Götz, précité, point 15). | 0 |
864,141 | 26
It should be observed as a preliminary point that, according to the Court’s settled case-law, in the procedure laid down by Article 267 TFEU, providing for cooperation between national courts and the Court, it is for the latter to provide the referring court with an answer which will be of use to it and enable it to determine the case before it. With that in mind, the Court may have to reformulate the questions referred to it. Further, the Court may decide to take into consideration rules of EU law to which the national court has made no reference in the wording of its question (judgment of 1 February 2017, Município de Palmela, C‑144/16, EU:C:2017:76, paragraph 20 and the case-law cited). | 80. By contrast, legislation of a Member State may be justified by the need to combat abusive practices where it provides that interest paid by a resident subsidiary to a non-resident parent company is to be treated as a distribution only if, and in so far as, it exceeds what those companies would have agreed upon on an arm’s-length basis, that is to say, the commercial terms which those parties would have accepted if they had not formed part of the same group of companies. | 0 |
864,142 | 27. By that judgment, the Court held that Articles 1(2) and 8(2) and (4) of Directive 91/439 do not preclude a Member State from refusing to recognise, in its territory, a right to drive under a driving licence issued by another Member State to a person whose right to drive was withdrawn in the territory of the first Member State, even though that withdrawal was ordered after the issue of that driving licence, provided that that licence was obtained after a decision to suspend the licence issued in the first Member State and both the suspension and the withdrawal are based on grounds existing at the date of issue of the second driving licence (see, to that effect, judgment in Weber , C‑1/07 EU:C:2008:640, paragraph 41. See also judgment in Apelt , C‑224/10, EU:C:2011:655, paragraph 31). | 62. That principle is now laid down in Article 8(3) of Regulation No 1393/2007. | 0 |
864,143 | 30
In the present case, although, as has been stated in paragraph 26 above, the rules on extradition fall within the competence of the Member States where there is no international agreement between the European Union and the third country concerned, it must, however, be recalled that, in order to determine the scope of application of the Treaties within the meaning of Article 18 TFEU, that article must be read in conjunction with the provisions of the FEU Treaty on citizenship of the Union. The situations falling within their scope of application include, therefore, those involving the exercise of the freedom to move and reside within the territory of the Member States, as conferred by Article 21 TFEU (see, to that effect, judgment of 15 March 2005 in Bidar, C‑209/03, EU:C:2005:169, paragraphs 31 to 33 and the case-law cited). | 43 A specialist chef performing services for and under the direction of another person for remuneration is bound by an employment relationship covering a genuine and effective economic activity. | 0 |
864,144 | 41. According to those provisions, this harmonisation at Community 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 providing for a ceiling of 48 hours on the average duration of the working week, a maximum limit which is expressly stated to include overtime (see Simap , paragraph 49, BECTU , paragraph 38, Jaeger , paragraph 46, Pfeiffer and Others , paragraph 92, and Case C‑313/02 Wippel [2004] ECR I‑9483, paragraph 47). | 43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC. | 0 |
864,145 | 31. It should be pointed out that in Case C-262/99 Louloudakis [2001] ECR I‑5547 (in particular, paragraphs 20 to 25), the Court referred to the Greek legislation which permits the temporary importation, exempt from customs duties and other taxes, of means of transport for private use. That legislation is set out in paragraphs 11 to 16 of this judgment. It is apparent, inter alia, from that legislation that it defines the concept of ‘normal residence’ in terms substantially identical to those of Article 7(1) of the Directive; that the exemption is granted, as provided for in the Directive, for six months in a 12-month period; and that that legislation reproduces – either verbatim or in substantially identical terms – the provisions of Article 7(2) and (3) of the Directive, relating to proof of normal residence. | 5 AN OFFICIAL CANNOT IN ANY CASE CLAIM A VESTED RIGHT UNLESS THE FACTS GIVING RISE TO THAT RIGHT AROSE UNDER A PARTICULAR SET OF STAFF REGULATIONS PRIOR TO THE AMENDMENT DECIDED UPON BY THE COMMUNITY AUTHORITY . | 0 |
864,146 | 53. Even if the Commission could, under the procedure laid down in Article 226 EC, have taken action against the Kingdom of the Netherlands on the basis of other provisions of Community law in respect of the system for issuing new fishing licences, as the Advocate General observed in point 45 of her Opinion, it is common ground that the breach of such provisions does not constitute the subject-matter of the failure to fulfil obligations complained of (see Case C‑6/04 Commission v United Kingdom [2005] ECR I‑9017, paragraphs 58 to 60, and Case C‑225/04 Commission v France [2006] ECR I‑0000, paragraph 24). | 33 That conclusion is particularly evident where, as in the present case, the aid was at no time notified to the Commission. Even if the disjunction advocated by the applicant existed in law - a submission rejected in the preceding paragraph of this judgment - it would not, in the absence of notification, have justified a finding that Community law had not been infringed. | 0 |
864,147 | 27 According to the case-law of the Court, this is the case where the non-resident has no significant income in the State of his residence and gains the main part of his taxable income from an activity in the State of employment. In those circumstances, his State of residence is not in a position to grant him the benefits resulting from the taking into account of his personal and family circumstances, so that there is no objective difference between the situation of such a non-resident and that of a resident engaged in comparable employment such as to justify different treatment as regards the taking into account for taxation purposes of the taxpayer's personal and family circumstances (Schumacker, cited above, paragraphs 36 and 37). | 60. It should be noted that, in Lidl Belgium , which concerned comparative advertising in which the comparison was based on price, the Court held that, in order for the prices of the goods comprising two selections of products to be verifiable, it is a necessary precondition that the goods whose prices have been thus compared must be capable of being individually and specifically identified on the basis of the information contained in the advertisement. The prices of goods can indeed necessarily only ever be verified if it is possible to identify those goods (see, to that effect, Lidl Belgium , paragraph 61). | 0 |
864,148 | 79. The Court has stated that where, under the legislation of the competent Member State, hospital treatment provided under the national health service is to be free of charge, and where the legislation of the Member State in which a patient registered with that service was or should have been authorised to receive hospital treatment at the expense of that service does not provide for the reimbursement in full of the cost of that treatment, the competent institution must reimburse that patient the difference (if any) between the cost, objectively quantified, of equivalent treatment in a hospital covered by the service in question up to the total amount invoiced for the treatment provided in the host Member State and the amount which the institution of the latter Member State is required to reimburse under Article 22(1)(c)(i) of Regulation No 1408/71 on behalf of the competent institution pursuant to the legislation of that Member State ( Watts , paragraph 143). | 85. Il s’ensuit que le quatrième moyen invoqué à l’appui du pourvoi ne saurait aboutir à l’annulation de l’arrêt attaqué dans son ensemble. | 0 |
864,149 | 28 Indeed, it is clear from the consistent case-law of the Court of Justice that, where the Court decides that there is no need to give judgment in an action which has ceased to have any purpose, it is not necessary for it to examine the admissibility of that action (see, in particular, the judgment in Joined Cases C-15/91 and C-108/91 Buckl and Others v Commission [1992] ECR I-6061, paragraphs 14 to 17, and the order of 10 June 1993 in Case C-41/92 Liberal Democrats v Parliament [1993] ECR I-3153, paragraph 4). | 30. It must be emphasised here that that special rule was introduced in the Implementing Regulation when it was amended by Regulation No 1041/2005, which, according to recital 7 thereof, seeks to specify clearly the legal consequences of procedural deficiencies in the opposition proceedings. That statement confirms that the consequences, before the Board of Appeal, of the delay in the submission of evidence before the Opposition Division must be determined on the basis of that rule. | 0 |
864,150 | 72. The direct application of a regulation means that its entry into force and its application in favour of or against those subject to it are independent of any measure of reception into national law (see, inter alia, Case 34/73 Variola [1973] ECR 981, paragraph 10, and Joined Cases C-4/10 and C-27/10 Bureau national interprofessionnel du Cognac [2011] ECR I-6131, paragraph 66), unless the regulation in question leaves it to the Member States themselves to adopt the necessary legislative, regulatory, administrative and financial measures to ensure the effective application of the provisions of that regulation (see, to that effect, Case 31/78 Bussone [1978] ECR 2429, paragraph 32). | 96. Yet it follows from paragraphs 56, 57 and 80 above that the implementation of the presumption of actual exercise of decisive influence is not conditional upon the production of additional indicia relating to the actual exercise of influence by the parent company (see also, to that effect, Akzo Nobel and Others v Commission , paragraph 62). | 0 |
864,151 | 37. Such an addition would also run counter to the objective pursued by that provision, which excludes those amounts which have already been subjected to capital duty from the basis of assessment for taxation in order to avoid double taxation of those amounts, with the aim of promoting the free movement of capital (see, by analogy, Case C‑280/91 Viessmann [1993] ECR I‑971, paragraph 21, and Case C‑441/08 Elektrownia Pątnów II [2009] ECR I‑10799, paragraph 40). The addition of a further condition to those imposed by the wording of the first indent of Article 5(3) of Directive 69/335, to the effect that the assets in question must also belong to the company which has had an increase in capital, would allow for double taxation of the same amount if the transaction in question were to involve separate companies. | 99. What must be ascertained is therefore not whether the measure adopted by the legislature was the only one or the best one possible but whether it was manifestly inappropriate (see, to that effect, Jippes , paragraph 83). | 0 |
864,152 | 20. It should be noted at the outset that the aim of Directive 92/12 is to lay down a number of rules on the holding, movement and monitoring of products subject to excise duty, in particular so as to ensure that chargeability of excise duties is identical in all the Member States. That harmonisation makes it possible, in principle, to avoid double taxation in relations between Member States (judgments in Scandic Distilleries , C‑663/11, EU:C:2013:347, paragraphs 22 and 23, and Gross , C‑165/13, EU:C:2014:2042, paragraph 17). | 2. Article 8 of Directive 92/50 provides that:
"Contracts which have as their object services listed in Annex IA shall be awarded in accordance with the provisions of Titles III to VI." | 0 |
864,153 | 38. As a preliminary point, the Treaty provisions prohibiting quantitative restrictions or measures having equivalent effect are an integral part of the common organisation of the market for poultrymeat (see, to that effect, Case 83/78 Pigs Marketing Board [1978] ECR 2347, paragraph 55). The assessment of the contribution in the light of those provisions has already been carried out in the course of considering the principle of free trade included in that common organisation of the market (see paragraphs 27 to 33 of the present judgment). | 51. In addition, it should be noted that, in the cases in the main proceedings, the applications for grant of the unlawful aid measure, namely the partial rebate on energy taxes, may be likened to applications for partial exemption from those taxes. As is clear from case-law, businesses liable to pay an obligatory contribution cannot rely on the argument that the exemption enjoyed by other businesses constitutes State aid in order to avoid payment of that contribution (see Case C‑390/98 Banks [2001] ECR I-6117, paragraph 80; Joined Cases C‑430/99 and C‑431/99 Sea-Land Service and Nedlloyd Lijnen [2002] ECR I‑5235, paragraph 47; Distribution Casino France and Others , paragraph 42, and Air Liquide Industries Belgium , paragraph 43). | 0 |
864,154 | 17 Although, generally speaking, criminal legislation and the rules of criminal procedure - such as the national rules in issue, which govern the language of the proceedings - are matters for which the Member States are responsible, the Court has consistently held that Community law sets certain limits to their power in that respect. Such legislative provisions may not discriminate against persons to whom Community law gives the right to equal treatment or restrict the fundamental freedoms guaranteed by Community law (see, to that effect, Cowan, paragraph 19). | 25. In those circumstances, the Tribunal Català de Contractes del Sector Públic also satisfies the criterion of compulsory jurisdiction. | 0 |
864,155 | 53. Secondly, it is also apparent from the order for reference that the members’ contributions are paid without any specific consideration in return within the meaning of the Court’s case-law (see, to that effect, Case C‑380/98 University of Cambridge [2000] ECR I‑8035, paragraphs 23 to 25). No contractual consideration is linked to those payments, since neither the liability to pay contributions nor their amount is the result of any agreement between the statutory sickness insurance funds and their members, since membership of the funds, and payment of contributions, are both required by law (see, to that effect, Bayerischer Rundfunk and Others , cited above, paragraph 45). In addition, the amount of contributions is based solely on the capacity to contribute of each member and other factors, such as the age of the insured person, his state of health or the number of co-insured persons are irrelevant in that regard. | 23 Similarly, the grants referred to in paragraph (d) of the first question may be classified as public financing. Those payments constitute a social measure introduced for the benefit of certain students who by themselves would not be able to meet tuition fees which are sometimes very high. Since there is no contractual consideration for those payments, they should be regarded as financing by a contracting authority in the context of its educational activities. | 1 |
864,156 | 45. It is only by way of exception and in specific cases that Member States may, pursuant to Article 11(1)(a) of Directive 90/434, refuse to apply or withdraw the benefit of all or any part of the provisions of that directive ( Kofoed , paragraph 37, and A.T ., paragraph 31). | 86. The Court has held in that regard that the list of relevant criteria is not exhaustive and that the assessment of the reasonableness of a period does not require a systematic examination of the circumstances of the case in the light of each of them, where the duration of the proceedings appears justified in the light of one of them. Thus, the complexity of the case or the dilatory conduct of the applicant may be deemed to justify a duration which is prima facie too long (see, in particular, Der Grüne Punkt – Duales System Deutschland v Commission , paragraph 182 and the case-law cited). | 0 |
864,157 | 29
The questions of the referring court as to the classification of an employer, which is the statutory assignee of the injured party’s rights, as the ‘weaker party’ arise from the finding made by the Court that a social security institution, which is the statutory assignee of the rights of the person directly injured in a car accident cannot be classified as such, whereas a person to whom the rights of the person directly injured have passed, such as an heir, may be (see, to that effect, judgment of 17 September 2009, Vorarlberger Gebietskrankenkasse, C‑347/08, EU:C:2009:561, paragraphs 42 and 44). | 34 The fact that a levy is categorised as a tax under national legislation does not mean that, as regards Regulation No 1408/71, that same levy cannot be regarded as falling within the scope of that regulation and caught by the prohibition against overlapping legislation. | 0 |
864,158 | 47. It is settled case-law that European Union law cannot be relied on for abusive or fraudulent ends and that the national courts may, case by case, take account – on the basis of objective evidence – of abuse or fraudulent conduct on the part of the persons concerned in order, where appropriate, to deny them the benefit of the provisions of that law (see, inter alia, Case C-212/97 Centros [1999] ECR I-1459, paragraph 25; Case C-255/02 Halifax and Others [2006] ECR I-1609, paragraph 68; and Case C-16/05 Tum and Dari [2007] ECR I-7415, paragraph 64). | 95. As the Advocate General observes at point 38 of her Opinion, such indicia and coincidences may provide information not just about the mere existence of anti-competitive practices or agreements, but also about the duration of continuous anti-competitive practices or the period of application of anti-competitive agreements. | 0 |
864,159 | 32. It must be pointed out in this regard that it follows from settled case-law that the purpose of Directive 2003/88 is to lay down minimum requirements intended to improve the living and working conditions of workers through approximation of national rules concerning, in particular, the duration of working time. That harmonisation at European Union 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 providing for a ceiling on the average duration of the working week (see, inter alia, Joined Cases C‑397/01 to C‑403/01 Pfeiffer and Others [2004] ECR I‑8835, paragraph 76; Case C‑14/04 Dellas and Others [2005] ECR I‑10253, paragraphs 40 and 41; and Case C‑484/04 Commission v United Kingdom [2006] ECR I‑7471, paragraphs 35 and 36). | 29. Il résulte, par ailleurs, d’une jurisprudence constante de la Cour qu’une règle nouvelle s’applique, sauf dérogation, immédiatement aux effets futurs d’une situation née sous l’empire de la règle ancienne (voir, notamment, arrêts du 14 avril 1970, Brock, 68/69, Rec. p. 171, point 7; du 10 juillet 1986, Licata/CES, 270/84, Rec. p. 2305, point 31, ainsi que du 10 juin 2010, Bruno e.a., C‑395/08 et C‑396/08, non encore publié au Recueil, point 53). En application de ce principe, la Cour a ainsi jugé que, en l’absence de disposition spécifique quant à l’application d’une disposition du traité CE dans l’acte relatif aux conditions d’adhésion d’un État membre, cette disposition devait être considérée comme étant d’application immédiate et liant cet État membre dès la date de son adhésion, de sorte qu’elle s’applique aux effets futurs des situations nées avant l’adhésion de ce nouvel État membre à l’Union (voir, en ce sens, arrêts du 2 octobre 1997, Saldanha et MTS, C‑122/96, Rec. p. I‑5325, point 14, et du 29 janvier 2002, Pokrzeptowicz-Meyer, C‑162/00, Rec. p. I‑1049, point 50). | 0 |
864,160 | 55. It is true that the Court has also ruled that, where the legislation of a Member State makes the grant of a tax advantage dependent on the satisfaction of requirements, compliance with which can be verified only by obtaining information from the competent authorities of a third State, it is, in principle, legitimate for that Member State to refuse to grant that advantage if, in particular, because that third State is not under any obligation pursuant to a convention or agreement to provide information, it proves impossible to obtain such information from that State ( A , cited above, paragraph 63, and Case C-318/07 Persche [2009] ECR I-359, paragraph 70). The framework for cooperation between the competent authorities of the Member States established by Council Directive 77/799/EEC of 19 December 1977 concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation (OJ 1977 L 336, p. 15) and Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799 (OJ 2011 L 64, p. 1) does not exist between those authorities and the competent authorities of a third State where that State has not entered into any undertaking of mutual assistance (Case C-48/11 A [2012] ECR, paragraph 35). | 113 Second, it cannot be categorised as a group of undertakings for the purposes of that provision, inasmuch as registered members of the Bar of the Netherlands are not sufficiently linked to each other to adopt the same conduct on the market with the result that competition between them is eliminated (Case C-96/94 Centro Servizi Spediporto [1995] ECR I-2883, paragraphs 33 and 34). | 0 |
864,161 | 28. However, according to Article 2(2) of Directive 80/987, it is for national law to specify the term ‘pay’ and to define it (Case C-520/03 Olaso Valero [2004] ECR I-12065, paragraph 31 and case-law cited). | 10 ALTHOUGH, UNLIKE THE FIRST SECTION OF THE CHAPTER OF THE TREATY RELATING TO THE CUSTOMS UNION ( ARTICLES 12 TO 17 ), SECTION 2 OF THE SAME CHAPTER ( ARTICLES 18 TO 29 ) MAKES NO MENTION OF " CHARGES HAVING AN EFFECT EQUIVALENT TO CUSTOMS DUTIES ", THIS OMISSION DOES NOT MEAN THAT SUCH CHARGES MAY BE MAINTAINED, STILL LESS INTRODUCED . | 0 |
864,162 | 99 It is settled case-law that, for the purposes of applying Article 85(1) of the Treaty, there is no need to take account of the concrete effects of an agreement once it appears that it has as its object the prevention, restriction or distortion of competition (Joined Cases 56/64 and 58/64 Consten and Grundig v Commission [1964] ECR 299, at p. 342; see also, to the same effect, Case C-277/87 Sandoz Prodotti Farmaceutici v Commission [1990] ECR I-45; Case C-219/95 P Ferriere Nord v Commission [1997] ECR I-4411, paragraphs 14 and 15). | 112. Having regard to that margin of discretion and the absence of any Community harmonisation in the matter, a duty mutually to recognise authorisations issued by the various Member States cannot exist having regard to the current state of EU law. | 0 |
864,163 | 79
According to settled case-law of the Court, the principle of the protection of legitimate expectations is one of the fundamental principles of the European Union (judgment of 14 March 2013, Agrargenossenschaft Neuzelle, C‑545/11, EU:C:2013:169, paragraph 23 and the case-law cited) and must be observed not only by the EU institutions, but also by Member States in the exercise of the powers conferred on them under EU directives (judgment of 9 July 2015, Salomie and Oltean, C‑183/14, EU:C:2015:454, paragraph 30 and the case-law cited). | 43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC. | 0 |
864,164 | 28. The fact that the amount of the usage fees is not determined unilaterally by the provider of the rescue services, but by agreement with the social security institutions which themselves have the status of a contracting authority (see, to that effect, Case C-300/07 Hans & Christophorus Oymanns [2009] ECR I-4779, paragraphs 40 to 59), and that those fees are not paid directly by the users of those services to the selected provider but through a central settlement office which is in charge of collecting and remitting those fees, by regular payments on account, does not affect that finding. The fact remains that all the remuneration obtained by the provider of the services comes from persons other than the contracting authority which awarded it the contract. | 32 AS FULL RESPONSIBILITY IN THE MATTER OF COMMERCIAL POLICY WAS TRANSFERRED TO THE COMMUNITY BY MEANS OF ARTICLE 113 ( 1 ) MEASURES OF COMMERCIAL POLICY OF A NATIONAL CHARACTER ARE ONLY PERMISSIBLE AFTER THE END OF THE TRANSITIONAL PERIOD BY VIRTUE OF SPECIFIC AUTHORIZATION BY THE COMMUNITY .
| 0 |
864,165 | 56. The Court has thus held that the fact that an undertaking was at the origin of the complaint which led to the opening of the formal examination procedure, the fact that its views were heard and the fact that the conduct of that procedure was largely determined by its observations are factors which are relevant to assessment of the locus standi of that undertaking (see Cofaz and Others v Commission , paragraphs 24 and 25). | 30 It follows that the courts of each Contracting State in which the defamatory publication was distributed and in which the victim claims to have suffered injury to his reputation have jurisdiction to rule on the injury caused in that State to the victim' s reputation. | 0 |
864,166 | 49. Notwithstanding the discretion which Member States have pursuant to Article 5 of that directive, legislation which does not incorporate the principle of recognition of documents issued by other Member States which certify that a vehicle has passed a roadworthiness test, as laid down in Article 3(2) of that directive, cannot be validated on the basis of that directive and must for that reason be assessed in the light of Article 34 TFEU (see, to that effect, Case C-297/05 Commission v Netherlands , paragraphs 67 to 71, and Case C-170/07 Commission v Poland , paragraphs 36 to 42). | 13 In paragraph 60 of the Schindler judgment, the Court drew attention to the moral, religious and cultural considerations which attach to lotteries, like other forms of gambling, in all the Member States. The general tendency of the national legislation is to restrict, or even prohibit, the practice of gambling and to prevent it from being a source of private profit. The Court also held that lotteries involve a high risk of crime or fraud, given the potentially high stakes and winnings, particularly when they are operated on a large scale. Furthermore, they are an incitement to spend which may have damaging individual and social consequences. A final ground which, according to the Court, is not without relevance, although it cannot in itself be regarded as an objective justification, is that lotteries may make a significant contribution to the financing of benevolent or public interest activities such as social works, charitable works, sport or culture. | 0 |
864,167 | 59
According to the settled case-law of the Court, the wording used in one language version of a provision of EU law cannot serve as the sole basis for the interpretation of that provision, or be made to override the other language versions. Provisions of EU law must be interpreted and applied uniformly in the light of the versions existing in all EU languages. Where there is divergence between the various language versions of an EU legislative text, the provision in question must be interpreted by reference to the purpose and general scheme of the rules of which it forms part (judgment of 1 March 2016, Alo and Osso, C‑443/14 and C‑444/14, EU:C:2016:127, paragraph 27 and the case-law cited). | 95. Il s’ensuit qu’une demande visant à obtenir réparation du préjudice causé par le non-respect, par le Tribunal, d’un délai de jugement raisonnable ne peut être soumise directement à la Cour dans le cadre d’un pourvoi, mais doit être introduite devant le Tribunal lui-même. | 0 |
864,168 | 64. According to settled case-law, the statement of the reasons on which a judgment is based must clearly and unequivocally disclose the General Court’s thinking, so that the persons concerned can be apprised of the justification for the decision taken and the Court of Justice can exercise its power of review (see Case C-259/96 P Council v de Nil and Impens [1998] I-2915, paragraphs 32 and 33, and Case C-449/98 P IECC v Commission [2001] ECR I-3875, paragraph 70). | 31. Such ‘adaptations’, do not, on the other hand, usually cover temporary derogations from the application of Community acts, which are, for their part, the subject of Article 24 of the 2003 Act of Accession in Title I, entitled ‘Transitional measures’, of Part Four of that act, entitled ‘Temporary provisions’. | 0 |
864,169 | 18. In that regard, concerning the second indent of Article 3(1)(e) of the trade marks directive the Court has stated that the rationale of the grounds for refusal of registration laid down in Article 3(1)(e) of the trade marks directive is to prevent trade mark protection from granting its proprietor a monopoly on technical solutions or functional characteristics of a product which a user is likely to seek in the products of competitors (judgment in Philips , EU:C:2002:377, paragraph 78, and — regarding Article 7(1)(e) of Council Regulation (EC) No 40/94 of 20 December 1993 on the Community trade mark (OJ 1994 L 11, p. 1), a provision which is essentially identical to Article 3(1)(e) of the trade marks directive — judgment in Lego Juris v OHIM , C‑48/09 P, EU:C:2010:516, paragraph 43). | 44. The Portuguese authorities also point out that, even supposing that the existence of special rights in PT constitutes a restriction on the fundamental freedoms guaranteed by the Treaty and invoked by the Commission, such a restriction is justified. | 0 |
864,170 | 47. In that context, whoever requests such a transfer must first establish that it is necessary. If it is demonstrated to be necessary, it is then for the institution concerned to determine that there is no reason to assume that that transfer might prejudice the legitimate interests of the data subject. If there is no such reason, the transfer requested must be made, whereas, if there is such a reason, the institution concerned must weigh the various competing interests in order to decide on the request for access (see, to that effect, the judgments in Commission v Bavarian Lager , C‑28/08 P, EU:C:2010:378, paragraphs 77 and 78, and Strack v Commission , C‑127/13 P, EU:C:2014:2250, paragraphs 107 and 108; see also, to the same effect, the judgment in Volker und Markus Schecke and Eifert , C‑92/09 and C‑93/09, EU:C:2010:662, paragraph 85). | 48 However, the differences between the position of professional transport companies and companies which carry out transport only to meet their own needs are such that the latter cannot be considered to operate on the transport market or to form part of the transport sector. In particular, non-transport companies do not have customers to whom they supply transport services or seek such customers, and the transport services which they undertake and are interchangeable with those offered by professional transport companies are confined to those that meet their own needs. The situation of professional transport companies and companies which carry out transport only on their own account are therefore not sufficiently homogeneous in order for both categories to belong to the same sector and be operational on the same market. | 0 |
864,171 | 50. Article 7 of the Directive therefore places the obligations imposed on employers in an order of precedence (see Commission v Netherlands , cited above, paragraph 21). | It is also established case-law that the terms used to specify those exemptions are to be interpreted strictly, since they
constitute exceptions to the general principle that VAT is to be levied on all services supplied for consideration by a taxable
person (see, inter alia, judgments of 28 July 2011 in Nordea Pankki Suomi, C‑350/10, EU:C:2011:532, paragraph 23 and of 22 October 2015 in Hedqvist, C‑264/14, EU:C:2015:718, paragraph 34 and the case-law cited). | 0 |
864,172 | 21. It is settled case-law that, in proceedings for failure to fulfil an obligation, it is incumbent upon the Commission to prove the allegation that the obligation has not been fulfilled. It is the Commission ' s responsibility to provide the Court with the evidence necessary to enable it to establish that the obligation has not been fulfilled and, in so doing, the Commission may not rely on any presumption (see, for example, Case 96/81 Commission v Netherlands [1982] ECR 1791, paragraph 6, and Case C-404/00 Commission v Spain [2003] ECR I-6695, paragraph 26). | 32. According to the Court’s established case-law, the principle of equal treatment requires that comparable situations must not be treated differently and that different situations must not be treated in the same way unless such treatment is objectively justified (see, inter alia, judgments in Soukupová , C‑401/11, EU:C:2013:223, paragraph 29, and Sky Italia , C‑234/12, EU:C:2013:496, paragraph 15). | 0 |
864,173 | 49. The letting of immovable property for the purposes of Article 13B(b) of the Sixth Directive essentially involves the landlord of property assigning to the tenant, in return for rent and for an agreed period, the right to occupy his property and to exclude other persons from it (see Case C-409/98 Mirror Group [2001] ECR I-7175, paragraph 31, and Case C-108/99 Cantor Fitzgerald International [2001] ECR I-7257, paragraph 21). | 31 The letting of immovable property for the purposes of Article 13B(b) of the Sixth Directive essentially involves the landlord of property assigning to the tenant, in return for rent and for an agreed period, the right to occupy his property and to exclude other persons from it (see, to that effect, Commission v Ireland, paragraphs 52 to 57, and Commission v United Kingdom, paragraphs 64 to 69, cited above, and Case C-326/99 Goed Wonen [2001] ECR I-6831, paragraph 55). | 1 |
864,174 | 43. Such manifest infringement is to be assessed, inter alia, in the light of a number of criteria, such as the degree of clarity and precision of the rule infringed, whether the infringement was intentional, whether the error of law was excusable or inexcusable, and the non-compliance by the court in question with its obligation to make a reference for a preliminary ruling under the third paragraph of Article 234 EC; it is in any event presumed where the decision involved is made in manifest disregard of the case-law of the Court on the subject ( Köbler , paragraphs 53 to 56). is | 42. In that regard, it must be borne in mind that, in accordance with the second, third and fourth recitals in the preamble to Directive 91/477, that directive was adopted with the aim of establishing the internal market and the abolition of controls on the safety of objects transported and on persons entails, among other things, the approximation of weapons legislation. | 0 |
864,175 | 51. In that regard, it is to be remembered that the principle of proportionality, which is one of the general principles of Community law, requires that measures adopted by Community institutions do not exceed the limits of what is appropriate and necessary in order to attain the objectives legitimately pursued by the legislation in question; when there is a choice between several appropriate measures recourse must be had to the least onerous, and the disadvantages caused must not be disproportionate to the aims pursued (see, for example, Joined Cases C‑133/93, C‑300/93 and C-362/93 Crispoltoni and Others [1994] ECR I‑4863, paragraph 41; Case C-157/96 National Farmers’ Union and Others [1998] ECR I-2211, paragraph 60, and Case C-375/96 Zaninotto [1998] ECR I‑6629, paragraph 63). | 21. Cette exigence ne saurait toutefois aller jusqu’à imposer en toute hypothèse une coïncidence parfaite entre l’énoncé des griefs dans la lettre de mise en demeure, le dispositif de l’avis motivé et les conclusions de la requête, à condition que l’objet du litige n’ait pas été étendu ou modifié (arrêts précités Commission/Espagne, point 28, et Commission/Allemagne, point 37). | 0 |
864,176 | 81
Thus, it is following a schematic interpretation of the relevant EU rules that the Court of Justice interpreted those rules as meaning that, as from 2000, the Commission is required to comply with a legal time limit when adopting a decision on financial corrections (see judgments of 4 September 2014, Spain v Commission, C‑192/13 P, EU:C:2014:2156, paragraphs 56 to 82, and of 4 September 2014, Spain v Commission, C‑197/13 P, EU:C:2014:2157, paragraphs 56 to 82). | 36
In the second place, such an interpretation is consistent with the objectives of Directive 2004/48, which lays down a minimum standard concerning the enforcement of intellectual property rights in general. | 0 |
864,177 | 91. It is apparent from Article 118a of the Treaty, which is the legal basis for Directive 93/104, from the first, fourth, seventh and eighth recitals in the preamble to the directive, from the Community Charter of the Fundamental Social Rights of Workers, adopted at the meeting of the European Council held at Strasbourg on 9 December 1989, points 8 and 19, first subparagraph, thereof, which are referred to in the fourth recital to the directive, and from the actual wording of Article 1(1) of the directive that the latter’s purpose is to lay down minimum requirements intended to improve the living and working conditions of workers through approximation of national provisions concerning, in particular, the duration of working time. This Community-level harmonisation of the organisation of working time seeks to guarantee a better level of 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 (see Jaeger , paragraphs 45 to 47). | 68. When the Commission enjoys a wide discretion of that kind, the Court, in reviewing the legality of exercise of that power, cannot substitute its own assessment in that matter for that of the competent authority but must confine itself to examining whether the latter assessment contains a manifest error or constitutes a misuse of powers or whether the authority in question clearly exceeded the bounds of its discretion (see Case C-288/96 Germany v Commission , cited above, paragraph 26, and Joined Cases C-27/00 and C-122/00 Omega Air and Others [2002] ECR I-2569, paragraph 64). | 0 |
864,178 | 30 Furthermore, the second paragraph of Article 136 of the Treaty authorises the Council to adopt decisions concerning the association on the basis of the experience acquired and of the principles set out in the Treaty. It follows that whilst the Council, when adopting such decisions, must take account of the principles embodied in Part Four of the Treaty, and in particular of the experience acquired, it must also take into account the other principles of Community law, including those relating to the common agricultural policy (Antillean Rice Mills, cited above, paragraphs 36 and 37).
The possibility of reviewing the OCT Decision after the first five years of its application (seventh and ninth questions) | 36 Here it must be borne in mind first that, as the Court has already held, association of the OCTs with the Community is to be achieved by a dynamic and progressive process which may necessitate the adoption of a number of measures in order to attain all the objectives mentioned in Article 132 of the Treaty, having regard to the experience acquired through the Council's previous decisions (Case C-310/95 Road Air v Inspecteur der Invoerrechten en Accijnzen [1997] ECR I-2229, paragraph 40). It follows that although the OCTs are countries and territories which have special links with the Community, they do not, however, form part of the Community, and free movement of goods between the OCTs and the Community does not exist unrestrictedly at this stage, in accordance with Article 132 of the Treaty. | 1 |
864,179 | 21 Consequently, the judgment making the reference and the written and oral observations give the Court sufficient information to enable it to interpret the rules of Community law in relation to the situation which is the subject of the main proceedings (see, in particular, Case C-316/93 Vaneetveld [1994] ECR I-763, paragraph 14). | 130. For that reason, an ‘injunction’ as referred to in the third sentence of Article 11 of Directive 2004/48 cannot be equated with an ‘injunction aimed at prohibiting the continuation of the infringement’ as referred to in the first sentence of Article 11. | 0 |
864,180 | 53. It is true that the intention of the provisions of Regulation No 1408/71 determining the legislation applicable to employed and self-employed persons moving within the European Union is that those persons should in principle be subject to the social security scheme of one Member State only, so as to avoid the application of more than one national legislation and the complications that might ensue (see, inter alia, Case 302/84 Ten Holder [1986] ECR 1821, paragraphs 19 and 20, and Case C‑16/09 Schwemmer [2010] ECR I‑0000, paragraph 40). That principle of a single social security scheme finds expression in particular in Article 13(1) of Regulation No 1408/71 (see, to that effect, Case C‑227/03 van Pommeren-Bourgondiën [2005] ECR I‑6101, paragraph 38, and Case C‑352/06 Bosmann [2008] ECR I‑3827, paragraph 16). | 15 Moreover, as was pointed out at paragraph 52 of the judgment in Case C-287/98 Linster [2000] ECR I-6917, the essential aim of Directive 85/337 is that, before consent is given, projects likely to have significant effects on the environment by virtue, inter alia, of their nature, size or location should be made subject to an assessment with regard to their effects. | 0 |
864,181 | 46. According to settled case-law of the Court, the adoption of the essential rules of a matter such as that at issue in the present case is reserved to the EU legislature, and those rules must be laid down in the basic legislation. It follows that the provisions laying down the essential elements of the basic legislation, the adoption of which requires political choices falling within the responsibilities of the EU legislature, cannot be delegated or appear in implementing acts (see, to that effect, judgment in Parliament v Council , C‑355/10, EU:C:2012:516, paragraphs 64 to 66). | 30. As a preliminary point, it is common ground that, in the case in the main proceedings, the provision by Havenbedrijf Rotterdam of guarantees covering the credit provided to RDM Vehicles, RDM Finance I and RDM Finance II involves the commitment of State resources, within the meaning of Article 107(1) TFEU, given that those guarantees carry a sufficiently real economic risk capable of resulting in costs for Havenbedrijf Rotterdam and that the latter was wholly owned, at the material time, by the municipality of Rotterdam. | 0 |
864,182 | 28. Directive 2004/83 must for that reason be interpreted in the light of its general scheme and purpose, and in a manner consistent with the Geneva Convention and the other relevant treaties referred to in Article 78(1) TFEU (Case C‑364/11 Abed El Karem El Kott and Others EC:C:2012:826, paragraph 43 and the case-law cited). | 41. The protective role fulfilled by those provisions implies that the application of the rules of special jurisdiction laid down to that end by Regulation No 44/2001 should not be extended to persons for whom that protection is not justified. | 0 |
864,183 | 29. Furthermore, the Court has already held that where a Member State has a system for preventing or mitigating a series of charges to tax or economic double taxation for dividends paid to residents by resident companies, it must treat dividends paid to residents by non-resident companies in the same way (see, to that effect, Case C-315/02 Lenz [2004] ECR I-7063, paragraphs 27 to 49; Manninen , paragraphs 29 to 55, and Case C-374/04 Test Claimants in Class IV of the ACT Group Litigation [2006] ECR I-11673, paragraph 55). | 13 IT SHOULD FIRST BE NOTED THAT THE COMPLEXITY OF COMMUNITY LEGISLATION WHICH A MEMBER STATE HAS TAKEN PART IN DRAFTING CANNOT BE CONSIDERED AN UNUSUAL AND UNFORESEEABLE DIFFICULTY WHICH THE AUTHORITIES IN THAT STATE COULD NOT HAVE OVERCOME EVEN BY EXERCISING ALL DUE CARE . IN THAT CONNECTION IT SHOULD BE NOTED THAT, IN ORDER TO FACILITATE THE TASK OF THE COMPETENT AUTHORITIES, ARTICLE 6 OF THE CONTESTED REGULATION PROVIDES THAT "THE PERSON CONCERNED SHALL DECLARE ... ALL SUCH PARTICULARS AS ARE NECESSARY FOR DETERMINING THE MONETARY COMPENSATORY AMOUNT" AND, IN PARTICULAR, "IN SO FAR AS IT IS NECESSARY FOR DETERMINING THE MONETARY COMPENSATORY AMOUNT, PARTICULARS OF THE COMPOSITION OF THE PRODUCTS ". | 0 |
864,184 | 23. Moreover, in accordance with settled case-law, the right not to be discriminated against on grounds of sex is one of the fundamental human rights the observance of which the Court has a duty to ensure (see Case 149/77 Defrenne [1978] ECR 1365, paragraphs 26 and 27, and Case C-13/94 P. v S. [1996] ECR I-2143, paragraph 19). | 11 In determining the scope of a provision of Community law, its wording, context and objectives must all be taken into account. | 0 |
864,185 | 16 This court finds that, in accordance with established case-law, it is for the national courts alone which are seised of the case and are responsible for the judgment to be delivered to determine, in view of the special features of each case, both the need for a preliminary ruling in order to enable them to give their judgment and the relevance of the questions which they put to the Court. Consequently, where the questions put by national courts concern the interpretation of a provision of Community law, the Court is, in principle, bound to give a ruling (Joined Cases C-297/88 and C-197/89 Dzodzi v Belgian State [1990] ECR I-3763, paragraphs 34 and 35; Case C-231/89 Gmurzynska-Bscher v Oberfinanzdirektion Köln [1990] ECR I-4003, paragraphs 19 and 20). | 16 Furthermore, the burden of proving the actual existence of exceptional circumstances justifying a derogation lies on the person seeking to rely on those circumstances (see, with regard to public works contracts, the judgment in Case 199/85 Commission v Italy [1987] ECR 1039, paragraph 14). | 0 |
864,186 | 38. À cet égard, il convient de rappeler, tout d’abord, que, ainsi que le souligne à juste titre la juridiction de renvoi, la Cour a déjà jugé qu’un organisme tel que l’Unabhängiger Verwaltungssenat possède toutes les caractéristiques requises pour que lui soit reconnue la qualité de juridiction au sens de l’article 267 TFUE (arrêt du 4 mars 1999, HI, C‑258/97, Rec. p. I‑1405, point 18). | 139 It follows that it is permissible, for the purpose of determining the fine, to have regard both to the total turnover of the undertaking, which constitutes an indication, albeit approximate and imperfect, of the size of the undertaking and of its economic power, and to the proportion of that turnover accounted for by the goods in respect of which the infringement was committed, which gives an indication of the scale of the infringement (Musique Diffusion française and Others v Commission, cited above, paragraph 121). Although an undertaking's market shares cannot be a decisive factor in concluding that an undertaking belongs to a powerful economic entity, they are nevertheless relevant in determining the influence which it may exert on the market. | 0 |
864,187 | 44. It should be noted, in that regard, that the principle of the common system of VAT is the application to goods and services, up to and including the retail trade stage, of a general tax on consumption exactly proportional to the price of the goods and services, whatever the number of transactions which take place in the production and distribution process before the stage at which tax is charged. However, VAT is chargeable on each transaction only after deduction of the amount of VAT borne directly by the costs of the various price components. The procedure for deduction is so arranged that taxable persons are authorised to deduct from the VAT for which they are liable the input VAT already charged on the goods or services and that the tax is charged, at each stage, only on the added value and is ultimately borne by the final consumer (see Case C‑475/03 Banca popolare di Cremona [2006] ECR I‑9373, paragraphs 21 and 22). | 50. It must be recalled that paragraph 15 of its commitments required Lagardère to appoint a trustee who, among other conditions, was ‘to be independent of Lagardère and Éditis’. | 0 |
864,188 | 26 As for the extent of the reparation payable by the Member State responsible for the breach of Community law, it follows from Brasserie du Pêcheur and Factortame, cited above, paragraph 82, that reparation must be commensurate with the loss or damage sustained, that is to say so as to ensure effective protection for the rights of the individuals harmed. | 43
In that regard, it must be borne in mind that many daily actions, both in the public and in the private domains, require a person to provide evidence of his or her own identity and also, in the case of a family, evidence of the nature of the links between different family members (judgment of 12 May 2011 in Runevič-Vardyn and Wardyn, C‑391/09, EU:C:2011:291, paragraph 73). | 0 |
864,189 | 42. In that regard, it must be borne in mind that, in the context of the cooperation between the Court and the national courts provided for by Article 267 TFEU, it is solely for the national court before which the dispute has been brought, and which must assume responsibility for the subsequent judicial decision, to determine in the light of the particular circumstances of the case both the need for a preliminary ruling in order to enable it to deliver judgment and the relevance of the questions which it submits to the Court (see, to that effect, Case C‑138/08 Hochtief and Linde-Kca-Dresden [2009] ECR I‑9889, paragraph 20 and the case-law cited). | 67 THE APPLICANTS ASSERT THAT THEY BELIEVED IN GOOD FAITH THAT THE NOTIFICATION OF THE 1976 SSI MASTER AGREEMENT AMOUNTED TO NOTIFICATION OF THE 1978 PRICE AGREEMENT , WHICH MERELY IMPLEMENTED THE FIRST AGREEMENT .
| 0 |
864,190 | 23. It should be borne in mind that, according to settled case-law, the referring court alone can determine the subject-matter of the questions it proposes to refer to the Court. 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 (see, to that effect, Case C‑159/97 Castelletti [1999] ECR I-1597, paragraph 14, and Case C‑154/05 Kersbergen-Lap and Dams-Schipper [2006] ECR I-0000, paragraph 21). | 18 In that regard the first point to note is that, under Article 2(3) of the Treaty of Accession, the Community institutions `may' adopt before accession certain measures referred to in, inter alia, Article 169 of the Act of Accession. Consequently, Article 2(3) does not place any restriction on the use of Article 169 after the entry into force of the Treaty of Accession, but merely authorizes its use before that date. | 0 |
864,191 | 43
The Court, in particular, has already stated that the subject matter of an action for failure to fulfil obligations may extend to events which took place after the reasoned opinion, provided that they are of the same kind as the events to which the opinion referred and constitute the same conduct (see, to that effect, judgments of 22 March 1983, Commission v France, 42/82, EU:C:1983:88, paragraph 20; of 22 December 2008, Commission v Spain, C‑189/07, not published, EU:C:2008:760, paragraph 30; and of 15 March 2012, Commission v Cyprus, C‑340/10, EU:C:2012:143, paragraph 37). | 56 Moreover, the proposal for a regulation submitted by the Commission for the implementation of Decision No 3/80 in the Community contains no provision concerning the application of Article 3(1), which is taken word for word from Regulation No 1408/71, whose implementing regulation, No 574/72, likewise contains no measures for giving effect to that provision. | 0 |
864,192 | 51 It must, however, also be borne in mind that, according to settled case-law, a mere similarity in the wording of a provision of one of the Treaties establishing the Communities and of an international agreement between the Community and a non-member country is not sufficient to give to the wording of that agreement the same meaning as it has in the Treaties (see Case 270/80 Polydor and RSO Records [1982] ECR 329, paragraphs 14 to 21; Case 104/81 Kupferberg [1982] ECR 3641, paragraphs 29 to 31; Case C-312/91 Metalsa [1993] ECR I-3751, paragraphs 11 to 20). | 11 IN SUCH CIRCUMSTANCES THE RE-PACKAGING IN FACT INVOLVES NO RISK OF EXPOSING THE PRODUCT TO INTERFERENCE OR INFLUENCES WHICH MIGHT AFFECT ITS ORIGINAL CONDITION AND THE CONSUMER OR FINAL USER OF THE PRODUCT IS NOT LIABLE TO BE MISLED AS TO THE ORIGIN OF THE PRODUCT , ABOVE ALL WHERE , AS IN THIS CASE , THE PARALLEL IMPORTER HAS CLEARLY INDICATED ON THE EXTERNAL WRAPPING THAT THE PRODUCT WAS MANUFACTURED BY A SUBSIDIARY OF THE PROPRIETOR OF THE TRADE MARK AND HAS BEEN RE-PACKAGED BY THE IMPORTER .
| 0 |
864,193 | 45. In particular, the Court has held that the severity of penalties must be commensurate with the seriousness of the infringements for which they are imposed, in particular by ensuring a genuinely dissuasive effect, while respecting the general principle of proportionality ( Texdata Software , paragraph 51). | 22. Il importe de rappeler que, en principe, une règle de droit nouvelle s’applique à compter de l’entrée en vigueur de l’acte qui l’instaure. Si elle ne s’applique pas aux situations juridiques nées et définitivement acquises sous l’empire de la loi ancienne, elle s’applique aux effets futurs de celles-ci, ainsi qu’aux situations juridiques nouvelles (voir, en ce sens, arrêt du 6 juillet 2010, Monsanto Technology, C‑428/08, Rec. p. I‑6765, point 66). Il n’en va autrement, et sous réserve du principe de non-rétroactivité des actes juridiques, que si la règle nouvelle est accompagnée de dispositions particulières qui déterminent spécialement ses conditions d’application dans le temps (arrêt du 16 décembre 2010, Stichting Natuur en Milieu e.a., C‑266/09, Rec. p. I‑13119, point 32). | 0 |
864,194 | 76. In that regard, suffice it to say that the principle of legal certainty requires appropriate publicity for the national measures adopted pursuant to Community rules in such a way as to enable the persons concerned by such measures to ascertain the scope of their rights and obligations in the particular area governed by Community law (see, in particular, Case C-415/01 Commission v Belgium , paragraph 21). This is not the case so far as the general administrative provisions are concerned, since it is common ground that they are of an internal nature and are intended for the administration in order to ensure that it adopts a consistent approach to specific issues. | 62. The same requirement of accompanying or joining the Union citizen is furthermore repeated in Articles 6(2) and 7(2) of Directive 2004/38 in connection with the extension of the citizen’s right of residence to his family members who are not nationals of a Member State, and also in Article 10(2)(c) in connection with the issue of the residence card provided for by that directive. | 0 |
864,195 | 21. The first subparagraph of Article 3(1) of the regulation fixes, as far as proceedings are concerned, a limitation period which runs from the time when the irregularity was committed, such irregularity, according to Article 1(2) of that regulation, being ‘any infringement of a provision of Community law resulting from an act or omission by an economic operator, which has, or would have, the effect of prejudicing the general budget of the Communities …’ ( Handlbauer , paragraph 32). | 12 That restriction on the right of the institution responsible for payment to carry out examinations cannot be accepted in the case of invalidity. | 0 |
864,196 | 107. The Court has already held that, as regards payment of a fine imposed for breach of the competition rules, the joint and several liability between two companies constituting an economic entity cannot be reduced to a type of security provided by the parent company in order to guarantee payment of the fine imposed on the subsidiary and that an argument that that parent company could not be ordered to pay a fine higher than the fine imposed on its subsidiary is therefore unfounded (see, to this effect, Case C‑50/12 P Kendrion v Commission EU:C:2013:771, paragraphs 56 and 58). This case-law takes account of the fact that the principle that penalties must be specific to the offender and the offence requires, in accordance with Article 23(3) of Council Regulation (EC) No 1/2003 of 16 December 2002 on the implementation of the rules on competition laid down in Articles [81 EC] and [82 EC] (OJ 2003 L 1, p. 1), that the amount of the fine to be paid jointly and severally must be determined by reference to the gravity of the infringement for which the undertaking concerned is considered individually responsible and the duration of the infringement (Joined Cases C‑247/11 P and C‑253/11 P Areva and Others v Commission EU:C:2014:257, paragraph 127 and the case-law cited). | 75. With regard, finally, to the term concerning the unilateral determination by the lender of the amount of the unpaid debt, linked to the possibility of initiating mortgage enforcement proceedings, it must be held that, taking into account paragraph 1(q) of the annex to the directive and the criteria contained in Articles 3(1) and 4(1) thereof, the referring court must in particular assess whether and, if appropriate, to what extent, the term in question derogates from the rules applicable in the absence of agreement between the parties, so as to make it more difficult for the consumer, given the procedural means at his disposal, to take legal action and exercise rights of the defence. | 0 |
864,197 | 60. In that regard, the first point to make is that the Court has already held that civil servants who benefit under a pension scheme must be regarded as constituting a particular category of workers. They are distinguished from employees grouped within an undertaking or group of undertakings, in a particular sector of the economy or in an occupational sector or group of sectors, only by reason of the specific features governing their employment relationship with the State, or with other public employers or bodies (Griesmar , paragraph 31, and Niemi , paragraph 48). | 55. It follows that, as the amount of the tax-free allowance does not depend on the amount of the taxable value but is granted to the heir in his capacity as a taxable person, the fact that the non-resident heir of a non-resident deceased has limited tax liability does not, for the purposes of that allowance, make the situation of that heir objectively different from that of the non‑resident heir of a resident deceased or from that of the resident heir of a resident or non‑resident deceased. | 0 |
864,198 | 47
The pursuit of such an objective undoubtedly amounts to the fulfilment of the obligation of the Member States, stemming from Article 4(3) TEU, Article 325 TFEU, and Articles 2, 250(1) and 273 of Directive 2006/112, to take all legislative and administrative measures appropriate for ensuring collection of all VAT due on their territory and for preventing tax evasion (judgment of 17 December 2015, WebMindLicenses, C‑419/14, EU:C:2015:832, paragraph 41 and the case-law cited). Furthermore, there is a direct link between the collection of VAT revenue in compliance with the applicable EU law and the availability to the European Union budget of the corresponding VAT resources, since any lacuna in the collection of the first potentially causes a reduction in the second (see judgment of 26 February 2013, Åkerberg Fransson, C‑617/10, EU:C:2013:105, paragraph 26). | 22 As regards the degree of care shown by the trader, it should be pointed out that as soon as he has doubts about the accuracy of the calculation of the customs value of the goods it is for the trader himself to make inquiries and seek the greatest clarification possible in order to ascertain whether his doubts are well founded or not . | 0 |
864,199 | 40. According to settled case-law, although direct taxation falls within their competence, Member States must none the less exercise that competence consistently with Community law (Case C-311/97 Royal Bank of Scotland [1999] ECR I-2651, paragraph 19; Case C-319/02 Manninen [2004] ECR I-7477, paragraph 19; and Case C-446/03 Marks & Spencer [2005] ECR I-10837, paragraph 29). | 52. Furthermore, the development of the European Union legislation concerning compulsory insurance shows that that objective of protecting the victims of accidents caused by vehicles has continuously been pursued and reinforced by the European Union legislature. | 0 |
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