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Thus, it is essential that the contractor’s activity be principally devoted to the controlling authority or authorities; the nature of any other activity may only be marginal. In order to determine whether that is the case, the court having jurisdiction must take into account all the facts of the case, both qualitative and quantitative. In that regard, the relevant turnover is the turnover that that contractor achieves pursuant to the award decisions taken by that or those controlling authorities (see, to that effect, judgments of 11 May 2006, Carbotermo and Consorzio Alisei, C‑340/04, EU:C:2006:308, paragraphs 63 and 65, and of 17 July 2008, Commission v Italy, C‑371/05, not published, EU:C:2008:410, paragraph 31). | 52. More specifically, restrictions on those freedoms of movement may be justified by the objective of ensuring that the provision of medicinal products to the public is reliable and of good quality (see, to this effect, Deutscher Apothekerverband , paragraph 106, and Case C-141/07 Commission v Germany , paragraph 47). | 0 |
864,401 | 54. It must be borne in mind in this regard that, according to settled case-law, the necessity for uniform application and accordingly for uniform interpretation of a Community measure makes it impossible to consider one version of the text in isolation, but requires that it be interpreted on the basis of both the real intention of its author and the aim he seeks to achieve, in the light, in particular, of the versions in all languages (see, inter alia, Case 29/69 Stauder [1969] ECR 419, paragraph 3; Case 55/87 Moksel Import und Export [1988] ECR 3845, paragraph 15; Case C‑268/99 Jany and Others [2001] ECR I‑8615, paragraph 47; and Case C‑188/03 Junk [2005] ECR I‑885, paragraph 33). | 32. Group relief such as that at issue in the main proceedings constitutes a tax advantage for the companies concerned. By speeding up the relief of the losses of the loss-making companies by allowing them to be set off immediately against the profits of other group companies, such relief confers a cash advantage on the group. | 0 |
864,402 | 37. According to settled case-law, when exercising its powers under Article 226 EC, the Commission does not have to show that there is a specific interest in bringing an action. The Commission’s function is to ensure, of its own motion and in the general interest, that the Member States give effect to Community law and to obtain a declaration of any failure to fulfil the obligations deriving therefrom with a view to bringing it to an end (see Case C‑333/99 Commission v France [2001] ECR I‑1025, paragraph 23; Case C‑394/02 Commission v Greece [2005] ECR I‑4713, paragraphs 14 and 15 and the case-law cited; and Case C‑33/04 Commission v Luxembourg [2005] ECR I‑10629, paragraph 65). | 38. The national court asks, however, whether the justifications set out in paragraphs 44 to 50 of the judgment in Marks & Spencer , which also include the need to prevent the risk of tax avoidance, must be understood as being cumulative or whether the existence of only one of those factors is sufficient for the tax regime at issue in the main proceedings to be treated, in principle, as being justified. | 0 |
864,403 | 94. In particular, legislation permitting the public authorities to have access on a generalised basis to the content of electronic communications must be regarded as compromising the essence of the fundamental right to respect for private life, as guaranteed by Article 7 of the Charter (see, to this effect, judgment in Digital Rights Ireland and Others , C‑293/12 and C‑594/12, EU:C:2014:238, paragraph 39). | 17 It should be noted in that connection that the fact that a compulsory contribution charged on the importation or exportation of goods is levied not on behalf of the State but on behalf of a public body is immaterial to whether such a contribution is to be classified as a charge having equivalent effect within the meaning of Articles 9 and 12 of the Treaty (see Diamantarbeiders v Brachfeld, cited above, at paragraph 18). | 0 |
864,404 | 27. Even if the Greek Government had cited Article 8 of Directive 92/13, which provides for a procedure essentially identical to that under Article 3 of Directive 89/665, it follows from settled case‑law that, even were it preferable that the Commission use the procedure for direct intervention established by those directives, such a procedure is a preventive measure which can neither derogate from nor replace the powers of the Commission under Article 226 EC (see, in the context of Directive 89/665, Case C-359/93 Commission v Netherlands [1995] ECR I‑157, paragraph 13; Case C-79/94 Commission v Greece [1995] ECR I‑1071, paragraph 11; Case C-353/96 Commission v Ireland [1998] ECR I‑8565, paragraph 22; and Commission v Austria , cited above, paragraph 57). The fact that the Commission used or did not use that procedure is therefore irrelevant where it is a matter of deciding on the admissibility of infringement proceedings. | 52 If, as the national court considers, there is a presumption that the duties and charges unlawfully levied or collected when not due have been passed on to third parties and the plaintiff is required to rebut that presumption in order to secure repayment of the charge, the provisions in question must be regarded as contrary to Community law. | 0 |
864,405 | 19. In order to answer that question, it should be borne in mind, first, that, according to settled case-law, the provisions of Regulation No 44/2001 must be interpreted independently, by reference to its scheme and purpose (see, inter alia, Case C‑189/08 Zuid‑Chemie [2009] ECR I‑6917, paragraph 17, and Case C‑170/12 Pinckney [2013] ECR, paragraph 23). | 34 Admittedly, that interpretation of Article 21 involves fragmenting the proceedings. However, Article 22 mitigates that disadvantage. That article allows the second court seised to stay proceedings or to decline jurisdiction on the ground that the actions are related, if the conditions there set out are satisfied. | 0 |
864,406 | 27. It should be noted in that respect that, according to settled case‑law, questions on the interpretation of European Union law referred by a national court in the factual and legislative context which that court is responsible for defining, and the accuracy of which is not a matter for the Court to determine, enjoy a presumption of relevance. The Court may refuse to rule on a question referred for a preliminary ruling by a national court only where it is quite obvious that the interpretation of European Union law that is sought bears no relation to the actual facts of the main action or its purpose, where the problem is hypothetical, or where the Court does not have before it the factual or legal material necessary to give a useful answer to the questions submitted to it (see, for example, Joined Cases C‑222/05 to C‑225/05 van der Weerd and Others [2007] ECR I‑4233, paragraph 22 and the case-law cited). | 138. Eu égard à l’étendue du pouvoir d’appréciation dont dispose le Conseil en l’espèce, la décision attaquée ne saurait être considérée comme violant le principe de proportionnalité en raison du seul fait qu’il aurait été envisageable, pour la République de Pologne, de poursuivre l’objectif visé au point 131 du présent arrêt au moyen d’un autre type de régime d’aides. En effet, il résulte d’une jurisprudence constante que, lors de l’examen du respect du principe de proportionnalité par une décision prise sur la base d’un pouvoir d’appréciation tel que celui dont est investi le Conseil par l’article 88, paragraphe 2, troisième alinéa, CE, la Cour doit déterminer non pas si la décision adoptée était la seule ou la meilleure possible, mais seulement si celle-ci était manifestement disproportionnée (voir, par analogie, arrêt du 11 juin 2009, Agrana Zucker, C‑33/08, Rec. p. I‑5035, point 33 et jurisprudence citée). | 0 |
864,407 | 32. However, the Court has also held that, in exceptional circumstances, it can examine the conditions in which the case was referred to it by the national court (see, to that effect, PreussenElektra , cited above, paragraph 39). The spirit of cooperation which must prevail in preliminary ruling proceedings requires the national court for its part to have regard to the function entrusted to the Court of Justice, which is to contribute to the administration of justice in the Member States and not to give opinions on general or hypothetical questions (Bosman , paragraph 60; Der Weduwe , paragraph 32, and Bacardi-Martini and Cellier des Dauphins , paragraph 42). | 24 ACCORDING TO LANDSORGANISATIONEN I DANMARK THAT QUESTION MUST BE ANSWERED IN THE AFFIRMATIVE . ON THE OTHER HAND, DANSK ARBEJDSGIVERFORENING, THE UNITED KINGDOM AND THE COMMISSION EMPHASIZE THAT ONLY PERSONS WHO ARE EMPLOYED BY THE UNDERTAKING AT THE TIME OF THE TRANSFER MAY TAKE ADVANTAGE OF THE DIRECTIVE, AND NOT PERSONS WHO ARE ENGAGED AFTER THE TRANSFER . | 0 |
864,408 | 56. As regards the argument put forward by the Commission regarding the General Court’s failure to examine the evidence produced by the parties, it must be borne in mind that it is clear from Article 256 TFEU and the first paragraph of Article 58 of the Statute of the Court of Justice that the General Court has exclusive jurisdiction, first, to find the facts, except where the substantive inaccuracy of its findings is apparent from the documents submitted to it and, second, to assess those facts. When the General Court has found or assessed the facts, the Court of Justice has jurisdiction under Article 256 TFEU to review the legal characterisation of those facts and the legal conclusions it has drawn from them (see, in particular, Case C-551/03 P General Motors v Commission [2006] ECR I-3173, paragraph 51, and Joined Cases C-101/07 P and C-110/07 P Coop de France bétail et viande and Others v Commission [2008] ECR I-10193, paragraph 58). | 59. However, other characteristics relating to the appointment of AG2R as manager of the scheme for supplementary reimbursement of healthcare costs could lead to the view that that body enjoys a degree of autonomy. | 0 |
864,409 | 53. It is also established case-law that the Commission, in order to prove an infringement of the rules on the common organisation of the agricultural markets, is required not to demonstrate exhaustively that the checks carried out by the national authorities are inadequate or that the data submitted by them are incorrect, but to adduce evidence of serious and reasonable doubt on its part regarding the checks or data. The reason for this mitigation of the burden of proof on the Commission is that it is the Member State which is best placed to collect and verify the data required for the clearance of EAGGF accounts and consequently it is for that State to adduce the most detailed and comprehensive evidence that its checks or data are accurate and, if appropriate, that the Commission’s statements are incorrect (see Case C-278/98 Netherlands v Commission [2001] ECR I‑1501, paragraphs 39 to 41; Greece v Commission , cited above, paragraphs 15 to 17; and Case C-344/01 Germany v Commission [2004] ECR I‑2081, paragraph 58). | 142. As regards the Treaty provisions relating to the freedoms of movement, since the legislation at issue applies to payments of dividends to resident companies irrespective of the size of their holding, it is capable of coming within the scope of both Article 43 EC on freedom of establishment and Article 56 EC on the free movement of capital. | 0 |
864,410 | 38. Article 95 EC empowers the Community legislature to adopt measures to improve the conditions for the establishment and functioning of the internal market and they must genuinely have that object, contributing to the elimination of obstacles to the economic freedoms guaranteed by the Treaty, which include the freedom of establishment (see, in particular, Case C-376/98 Germany v Parliament and Council [2000] ECR I-8419, paragraphs 83, 84 and 95, and Case C-491/01 British American Tobacco (Investments) and Imperial Tobacco [2002] ECR I-11453, paragraph 60). | 25. En conséquence, l’article 8 de la directive 2001/37, sans préjudice des dispositions de l’article 151 de l’acte d’adhésion de la République d’Autriche, de la République de Finlande et du Royaume de Suède, interdit la mise sur le marché du «snus» non seulement sous la forme de sachets-portions ou de sachets poreux, mais également sous d’autres formes, dans l’ensemble des États membres. | 0 |
864,411 | 29. It is settled case-law that in exercising its powers under Article 226 EC the Commission does not have to show that there is a specific interest in bringing an action. The provision is not intended to protect the Commission's own rights. The Commission's function, in the general interest of the Community, is to ensure that the Member States give effect to the Treaty and the provisions adopted by the institutions thereunder and to obtain a declaration of any failure to fulfil the obligations deriving therefrom with a view to bringing it to an end (Case 167/73 Commission v France [1974] ECR 359, paragraph 15; Case C-431/92 Commission v Germany [1995] ECR I-2189, paragraph 21; and Case C-476/98 Commission v Germany [2002] ECR I-9855, paragraph 38). | 38. En outre, il incombe aux juridictions nationales d’examiner si les États membres, en imposant de telles conditions, n’ont pas méconnu les limites de leur pouvoir d’appréciation en respectant les principes du droit de l’Union, en particulier le principe d’égalité de traitement, lequel se traduit, en matière de TVA, par le principe de neutralité fiscale (voir, en ce sens, arrêts précités Kingscrest Associates et Montecello, point 52, ainsi que L.u.P., point 48). | 0 |
864,412 | 30. However, for an activity to be classified as economic, it is not necessary that it is carried out for profit (see to that effect, judgments in Smits and Peerbooms , C‑157/99, EU:C:2001:404, paragraphs 50 and 52, and Jundt, C‑281/06, EU:C:2007:815, paragraph 33). | 32. The prohibition of measures having an effect equivalent to a quantitative restriction, laid down in Article 28 EC, applies to all legislation of the Member States that is capable of hindering, directly or indirectly, actually or potentially, intra-Community trade (see, inter alia, Case 8/74 Dassonville [1974] ECR 837, paragraph 5; Case C‑192/01 Commission v Denmark [2003] ECR I‑9693, paragraph 39; Case C‑41/02 Commission v Netherlands [2004] ECR I‑11375, paragraph 39; and De Groot en Slot Allium and Bejo Zaden , paragraph 71). | 0 |
864,413 | 40. The Court has had occasion to point out that, in order that decisions may be regarded as contradictory, it is not sufficient that there be a divergence in the outcome of the dispute, but that divergence must also arise in the context of the same situation of law and fact (Case C‑539/03 Roche Nederland and Others [2006] ECR I‑6535, paragraph 26). | 31. It follows that the system established by the European Union legislature for contracts relating to services falling within the ambit of Annex II B to the Directive cannot be interpreted as precluding application of the principles deriving from Articles 49 TFEU and 56 TFEU, in the event that such contracts are nevertheless of certain cross-border interest (see, to that effect, Commission v Ireland , paragraph 29) or, therefore, of the requirements designed to ensure transparency of procedures and equal treatment of tenderers (see, to that effect, Case C‑91/08 Wall [2010] ECR I‑0000, paragraph 37). | 0 |
864,414 | 57. However, it should be noted at the outset that an inadequate statement of reasons in breach of Article 253 EC constitutes an infringement of essential procedural requirements for the purposes of Article 230 EC and is a plea which may, and even must, be raised by the Community judicature of its own motion (Case C‑166/95 P Commission v Daffix [1997] ECR I‑983, paragraph 24, and Bertelsmann and Sony Corporation of America v Impala , paragraph 174). | 70. However, a prohibition or restriction on the cultivation of those products may be adopted by a Member State in the situations expressly provided for in European Union law. | 0 |
864,415 | 155. Article 41 of the Charter provides that every person has the right, inter alia, to have his or her affairs handled impartially by the institutions of the European Union. That requirement of impartiality encompasses, on the one hand, subjective impartiality, in so far as no member of the institution concerned who is responsible for the matter may show bias or personal prejudice, and, on the other hand, objective impartiality, in so far as there must be sufficient guarantees to exclude any legitimate doubt as to bias on the part of the institution concerned (see, by analogy, Joined Cases C 341/06 P and C‑342/06 P Chronopost and La Poste v UFEX and Others [2008] ECR I‑4777, paragraph 54, and Case C‑308/07 P Gorostiaga Atxalandabaso v Parliament [2009] ECR I‑1059, paragraph 46). | 30 Lastly, as regards the question whether the conditions for attributing liability were in fact satisfied in the present case, the examination of that question, which is based on an assessment of the facts, cannot as such be contested in appeal proceedings. | 0 |
864,416 | 310. In that regard, it must be emphasised that the statement of objections is a procedural and preparatory document which, in order to ensure that the rights of the defence may be exercised effectively, delimits the scope of the administrative procedure initiated by the Commission, thereby preventing it from relying on other objections in its decision terminating the procedure in question (see, in particular, the order in Joined Cases 142/84 and 156/84 British American Tobacco and Reynolds Industries v Commission [1986] ECR 1899, paragraphs 13 and 14). It is therefore inherent in the nature of that statement that it is provisional and liable to be changed during the assessment subsequently undertaken by the Commission on the basis of the observations submitted to it by the parties and other findings of fact (see, to that effect, SGL Carbon v Commission , paragraph 62). | 42. In that connection, it must be held that the regulations from which those provisions derive put in place, inter alia, a scheme for basic production quantities allocated to the Member States, which are responsible for distributing them among the various producers established on their territory. | 0 |
864,417 | 30. In that respect, it is sufficient to note that it is not for the Court of Justice, in the context of the judicial cooperation established by Article 267 TFEU, to call back into question or to verify the accuracy of the interpretation of national law made by the referring court (see, to that effect, Case C‑449/06 Gysen [2008] ECR I‑553, paragraph 17, and Case C‑11/07 Eckelkamp and Others [2008] ECR I‑6845, paragraph 32). | 64 Second, it is incumbent on the parallel importer itself to give notice to the trade mark proprietor of the intended repackaging. It is not sufficient that the proprietor be notified by other sources, such as the authority which issues a parallel import licence to the importer. | 0 |
864,418 | 56. In respect of such a breach of the tendering rules laid down by Directive 92/50, which was adopted in order to eliminate barriers to the freedom to provide services and to protect the interests of traders established in a Member State who wish to offer services to contracting authorities established in another Member State (see, in particular, Case C‑19/00 SIAC Construction [2001] ECR I‑7725, paragraph 32), it should be recalled that the adverse effect on the freedom to provide services arising from the infringement of Directive 92/50 must be found to subsist throughout the entire performance of the contracts concluded in breach of the directive (see Joined Cases C‑20/01 and C‑28/01 Commission v Germany [2003] ECR I‑3609, paragraph 36, and Case C‑503/04 Commission v Germany [2007] ECR I‑6153, paragraph 29). | 41
It follows that the assessment of whether there exists a potentially detrimental treatment of the dividends paid to non-resident funds must be undertaken for each tax year, taken individually. | 0 |
864,419 | 79. It is common ground that it is for national authorities to consider whether, in the context of the aim pursued, it is necessary to prohibit activities of that kind, totally or partially, or only to restrict them and to lay down more or less rigorous procedures for controlling them ( Läärä and Others , cited above, paragraph 35, and Zenatti , cited above, paragraph 33). | 58. Moreover, specific individual circumstances, such as the age, illiteracy, level of education, economic situation or health of a sponsor’s relevant family members must be taken into consideration in order to dispense those family members from the requirement to pass an examination such as the one at issue in the main proceedings when, due to those circumstances, they are unable to take or pass that examination. | 0 |
864,420 | 43. In that regard, it is clear from the Court’s case-law that a sufficiently close connection between the employment relationship in question and the territory of the European Union derives, inter alia, from the fact that a European Union citizen, who is resident in a Member State, has been engaged by an undertaking established in another Member State on whose behalf he carries on his activities (see, to that effect, judgment in Petersen , C‑544/11, EU:C:2013:124, paragraph 42). | 36. Assessment of the similarity between two marks means more than taking just one component of a composite trade mark and comparing it with another mark. On the contrary, the comparison must be made by examining each of the marks in question as a whole (judgment in OHIM v Shaker , C‑334/05 P, EU:C:2007:333, paragraph 41, and judgment in Aceites del Sur-Coosur v Koipe and OHIM , C‑498/07 P, EU:C:2009:503, paragraph 61). | 0 |
864,421 | 12 The argument that the Belgian Government seeks to derive from the judgment in Case 33/74 Van Binsbergen v Bedrijfsvereniging Metaalnijverheid [1974] ECR 1299, according to which a person providing services cannot avoid the rules applicable to providers of services established in the Member State towards which his activity is directed, cannot be accepted. While it is true that, according to paragraph 13 of that judgment, the State in which the service is provided may take measures to prevent a provider of services whose activity is entirely or principally directed towards its territory from exercising the freedom guaranteed by Article 59 for the purpose of avoiding the professional rules which would be applicable to him if he were established within that State, it does not follow that it is permissible for a Member State to prohibit altogether the provision of certain services by operators established in other Member States, as that would be tantamount to abolishing the freedom to provide services. | 45. None the less, the Court has held also, in particular in paragraphs 17 to 21 of Case C-300/89 Commission v Council [1991] ECR I-2867 (‘ Titanium dioxide ’), that recourse to a dual legal basis is not possible where the procedures laid down for each legal basis are incompatible with each other (see, in particular, Parliament v Council , paragraph 37 and case-law cited). | 0 |
864,422 | 39. It should be recalled in this connection that, since the pecuniary charge in question is intended solely as financially and economically justified compensation for an obligation imposed in equal measure on all the Member States by Community law, it cannot be regarded as equivalent to a customs duty; nor, consequently, can it fall within the ambit of the prohibition laid down in Articles 23 EC and 25 EC (Case 46/76 Bauhuis [1977] ECR 5, paragraphs 34 to 36; and Commission v Germany , cited above, paragraph 14). This finding is not, in principle, precluded by the mere fact that other Member States themselves agree to finance the return of waste, including shipment and disposal or recovery, through their own budgets (see, to that effect, Case 89/76 Commission v Netherlands [1977] ECR 1355, paragraph 18; Case 1/83 IGF [1984] ECR 349, paragraphs 21 and 22; and Commission v Germany , cited above, paragraph 15). | 38. Apart from the considerations set out in paragraph 29 of this judgment, it should be noted that the provisions of Article 226 EC are to be applied without the Commission being required to comply with a fixed time-limit. In this case, the Commission has explained that it decided to wait for the ‘ open skies ’ judgments delivered by the Court in 2002, and the reactions of the Netherlands Government to those judgments, before bringing the present action. In so doing, the Commission did not exercise its discretion under Article 226 EC in a manner contrary to the Treaty. | 0 |
864,423 | 57. On the other hand, mere adverse repercussions on the rights of third parties, even if the repercussions are certain, do not justify preventing an individual from invoking the provisions of a directive against the Member State concerned (see to this effect, in particular, Case 103/88 Fratelli Costanzo [1989] ECR 1839, paragraphs 28 to 33, WWF and Others , cited above, paragraphs 69 and 71, Case C-194/94 CIA Security International [1996] ECR I-2201, paragraphs 40 to 55, Case C-201/94 Smith & Nephew and Primecrown [1996] ECR I-5819, paragraphs 33 to 39, and Case C-443/98 Unilever [2000] ECR I-7535, paragraphs 45 to 52). | 25. As observed by the Advocate General in point 51 of his Opinion, the content of the notion of ‘distribution’ under Article 4(1) of Directive 2001/29, must moreover be given an independent interpretation under European Union law, which cannot be contingent on the legislation applicable to transactions in which a distribution takes place. | 0 |
864,424 | 66
It is therefore necessary, in order to determine whether the General Court reviewed to the requisite legal standard whether there was a sufficiently solid factual basis to support the inclusion of Mr Akhras on the lists of persons and entities subject to restrictive measures, to give a ruling on the appellant’s arguments that the General Court disregarded the rules relating to the burden of proof and distorted the sense of some of the evidence in its examination of various claims made by Mr Akhras whereby he sought to establish that his business had, in fact, been hindered by the Syrian regime and that he had opposed that regime (see, by analogy, the judgments in Anbouba v Council, C‑630/13 P, EU:C:2015:247, paragraphs 54 and 55, and Anbouba v Council, C‑605/13 P, EU:C:2015:248, paragraphs 53 and 54). | 43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC. | 0 |
864,425 | 37. While a mere finding of disparities between national rules is not sufficient to justify having recourse to Article 95 EC, it is otherwise where there are differences between the laws, regulations or administrative provisions of the Member States which are such as to obstruct the fundamental freedoms and thus have a direct effect on the functioning of the internal market (see, to this effect, the tobacco advertising judgment, paragraphs 84 and 95; Case C-491/01 British American Tobacco (Investments) and Imperial Tobacco [2002] ECR I-11453, paragraph 60; Case C-434/02 Arnold André [2004] ECR I‑11825, paragraph 30; Case C-210/03 Swedish Match [2004] ECR I-11893, paragraph 29; and Joined Cases C-154/04 and C-155/04 Alliance for Natural Health and Others [2005] ECR I-6451, paragraph 28). | 26 It should also be stressed that the objective of reducing water pollution caused by effluent pursued by such general programmes does not necessarily correspond to the more specific objective of Directive 78/659, which is to improve the quality of fresh waters in order to support fish life. | 0 |
864,426 | 78 It need only be pointed out that that argument concerns only one aspect of the toll regime, relating to the use of a tariff which is differentiated by reference to the greater or lesser pollution and noise caused by vehicles with more than three axles and the time at which they travel, as applied to the full itinerary since the second tariff change at issue was made. However, it does not answer the Commission's complaint that the Republic of Austria has infringed the principle of non-discrimination by removing, for vehicles with more than three axles following the full itinerary, the availability of reduced tariffs which existed before the first tariff change at issue and, when making the second tariff change at issue, increased the basic tariff applicable to vehicles with more than three axles following the full itinerary. In any event, Member States may not plead administrative difficulties in order to introduce or maintain discriminatory rules (see, to that effect, Case C-45/91 Commission v Greece [1992] ECR I-2509, paragraph 21). | 21 That argument cannot be accepted. First of all, it must be stated that pursuant to Article 145 of the Act of Accession the above directives ought to have been implemented in Greece by 1 January 1981 at the latest. Moreover, the Court has consistently held that a Member State may not plead domestic difficulties, such as difficulties of implementation which emerge at the stage when a Community measure is put into effect, to justify a failure to comply with obligations and time-limits laid down by Community law. | 1 |
864,427 | 20 In those judgments, the Court held that a producer who has voluntarily ceased production for a certain period cannot legitimately expect to be able to resume production under the same conditions as those which had previously applied and not to be subject to any rules of market or structural policy adopted in the mean time (Mulder, paragraph 23, and von Deetzen, paragraph 12), but that, on the other hand, where such a producer has been encouraged by a Community measure to suspend marketing for a limited period in the general interest and against payment of a premium he may legitimately expect not to be subject, upon the expiry of his undertaking, to restrictions which specifically affect him precisely because he availed himself of the possibilities offered by the Community provisions (Mulder, paragraph 24, and von Deetzen, paragraph 13). | 69
That interpretation is also consistent with the broad logic of Directive 2003/87 and the objectives which it pursues. | 0 |
864,428 | 56. Regulation No 44/2001 does not set out in which circumstances the jurisdiction of the court or tribunal first seised is to be regarded as ‘established’ within the meaning of Article 27 of that regulation (judgment in Cartier parfums-lunettes and Axa Corporate Solutions assurances , C‑1/13, EU:C:2014:109, paragraph 31). However, as stated in paragraph 48 of this judgment, the procedural rule laid down in that article is based on the chronological order in which the courts or tribunals concerned have been seised. | 64. La constatation de l’existence d’une pratique abusive nécessite, d’une part, un ensemble de circonstances objectives d’où il résulte que, malgré un respect formel des conditions prévues par la réglementation de l’Union, l’objectif poursuivi par cette réglementation n’a pas été atteint. Elle requiert, d’autre part, l’existence d’un élément subjectif consistant en la volonté d’obtenir un avantage résultant de ladite réglementation, en créant artificiellement les conditions requises pour son obtention. L’existence d’un tel élément subjectif peut être établie, notamment, par la preuve d’une collusion entre l’exportateur établi dans l’Union, bénéficiaire des restitutions, et l’importateur de la marchandise dans le pays tiers (arrêts du 14 décembre 2000, Emsland-Stärke, C‑110/99, Rec. p. I‑11569, points 52 et 53, ainsi que Eichsfelder Schlachtbetrieb, précité, point 39). | 0 |
864,429 | 27
Although it is true that trainee specialists enjoy the right to remuneration (see, to that effect, judgment of 25 February 1999, Carbonari and Others, C‑131/97, EU:C:1999:98, paragraph 42), it does not appear that the condition at issue in the main proceedings affects the corresponding obligation to remunerate them which, moreover, is not, as is apparent from the case-law of the Court, unconditional as regards its level (judgment of 25 February 1999, Carbonari and Others, C‑131/97, EU:C:1999:98, paragraph 47) nor, therefore, the fulfilment of the requirements for training in specialised medicine. | 34. A national measure which, even though it is applicable without discrimination on grounds of nationality, is liable to hinder or render less attractive the exercise by Community nationals of fundamental freedoms guaranteed by the Treaty may be justified by overriding reasons of general interest, provided that the measure in question is appropriate for ensuring attainment of the objective pursued and does not go beyond what is necessary for that purpose (see, in particular, Kraus , cited above, paragraph 32). | 0 |
864,430 | 22
It should, however, be borne in mind, first, that, in the context of Article 267 TFEU, the Court has no jurisdiction to rule either on the interpretation of provisions of national laws or national regulations or on their conformity with EU law (see, inter alia, judgment of 11 March 2010 in Attanasio Group, C‑384/08, EU:C:2010:133, paragraph 16 and the case-law cited) and, second, that it is not for the Court to determine whether the decision whereby a matter is brought before it was taken in accordance with the rules of national law governing the organisation of the courts and their procedure (judgments of 14 January 1982 in Reina, 65/81, EU:C:1982:6, paragraph 8, and of 23 November 2006 in Asnef-Equifax and Administración del Estado, C‑238/05, EU:C:2006:734, paragraph 14). | 14. At the outset, it must be observed that in the context of the procedure provided for in Article 234 EC, it is not for the Court, given the allocation of functions between itself and the national courts, to determine whether the decision to refer has been taken in accordance with the rules of national law governing the organisation of courts and their procedure (see Case C-10/92 Balocchi [1993] ECR I-5105, paragraphs 16 and 17, and Case C-435/97 WWF and Others [1999] ECR I-5613, paragraph 33). | 1 |
864,431 | 41
Furthermore, the Court has also held that the question whether there is an infringement of the rights of the defence and the right to effective judicial protection must be examined in relation to the specific circumstances of each case, including the nature of the act at issue, the context in which it was adopted and the legal rules governing the matter in question (judgment of 18 July 2013, Commission and Others v Kadi, C‑584/10 P, C‑593/10 P and C‑595/10 P, EU:C:2013:518, paragraph 102, and, to that effect, judgment of 9 February 2017, M, C‑560/14, EU:C:2017:101, paragraph 33). | 226 As points 51 and 52 of the contested decision show, K+S/MdK and SCPA will hold shares of the relevant market, after the concentration, of 23% and 37% respectively, calculated on the basis of sales. A market share of approximately 60%, subdivided in that way, cannot of itself point conclusively to the existence of a collective dominant position on the part of those undertakings. | 0 |
864,432 | 80
That conclusion is confirmed by the essential objective of Article 267 TFEU, which is to ensure that EU law is applied uniformly by the national courts and tribunals, that objective being equally vital both for the review of legality of decisions prescribing the adoption of restrictive measures against natural or legal persons and for other European Union acts. With respect to such decisions, differences between courts or tribunals of the Member States as to the validity of a European Union act would be liable to jeopardise the very unity of the European Union legal order and to undermine the fundamental requirement of legal certainty (see, by analogy, judgments of 22 February 1990, Busseni, C‑221/88, EU:C:1990:84, paragraph 15; of 6 December 2005, Gaston Schul Douane‑expediteur, C‑461/03, EU:C:2005:742, paragraph 21, and of 21 December 2011, Air Transport Association of America and Others, C‑366/10, EU:C:2011:864, paragraph 47). | 61. Dans ces conditions, un État membre qui s’abstient de constater le droit des Communautés sur les ressources propres et de mettre le montant correspondant à la disposition de la Commission, sans que l’une des conditions prévues à l’article 17, paragraphe 2, des règlements n os 1552/89 et 1150/2000 soit remplie, manque à ses obligations en vertu du droit communautaire (voir arrêts du 18 octobre 2007, Commission/Danemark, C‑19/05, Rec. p. I‑8597, point 32, et du 8 juillet 2010, Commission/Italie, C‑334/08, précité, point 51). | 0 |
864,433 | 125. According to settled case-law, the status of citizen of the Union is destined to be the fundamental status of nationals of the Member States, enabling those among such nationals who find themselves in the same situation to enjoy the same treatment in law irrespective of their nationality, subject to such exceptions as are expressly provided for in that regard (see, in particular, Case C-184/99 Grzelczyk [2001] ECR I-6193, paragraph 31; Case C-224/98 D’Hoop [2002] ECR I-6191, paragraph 28; Case C-148/02 Garcia Avello [2003] ECR I-11613, paragraphs 22 and 23; and Case C-224/02 Pusa [2004] ECR I-5763, paragraph 16). | 30. The same applies with regard to a tax integration scheme such as that at issue in the main proceedings. | 0 |
864,434 | 37. Those situations include those involving the exercise of the fundamental freedoms guaranteed by the Treaty and those involving the exercise of the right to move and reside within the territory of the Member States conferred by Article 18 EC (see Case C-148/02 Garcia Avello [2003] ECR I-11613, paragraph 24, and Case C-403/03 Schempp [2005] ECR I-6421, paragraph 18). | 50. This principle implies that legislation must define clearly offences and the penalties which they attract. That condition is met in the case where the individual concerned is in a position, on the basis of the wording of the relevant provision and with the help of the interpretative assistance given by the courts, to know which acts or omissions will make him criminally liable (see, inter alia, European Court of Human Rights judgment of 22 June 2000 in Coëme and Others v Belgium , Reports 2000-VII, § 145). | 0 |
864,435 | 49. As regards the detailed rules for fixing the amount of a one-off fee for rights of use for radio frequencies such as that at issue in the main proceedings, it should be noted that the Authorisation Directive lays down the requirements with which Member States must comply in determining the amount of a fee for the use of radio frequencies, without thereby expressly providing a specific method for determining the amount of such a fee ( Telefónica Móviles España , paragraph 25). | 33. In particular, according to settled case-law, procedural rules are generally taken to apply from the date on which they enter into force (judgment in Commission v Spain , C‑610/10, EU:C:2012:781, paragraph 45 and the case-law cited), as opposed to substantive rules, which are usually interpreted as applying to situations existing before their entry into force only in so far as it clearly follows from their terms, their objectives or their general scheme that such an effect must be given to them (see judgments in Meridionale Industria Salumi and Others , 212/80 to 217/80, EU:C:1981:270, paragraph 9; Molenbergnatie , C‑201/04, EU:C:2006:136, paragraph 31; and Commission v Freistaat Sachsen , C‑334/07 P, EU:C:2008:709, paragraph 44). | 0 |
864,436 | 49. The justification for a reference for a preliminary ruling is not that it enables advisory opinions on general or hypothetical questions to be delivered but rather that it is necessary for the effective resolution of a dispute (Case C‑314/96 Djabali [1998] ECR I‑1149, paragraph 19). | 33. In that regard, the Court of Justice merely recalled that the determination of the fines imposed for infringements of Community competition law falls within the discretion which the Commission enjoys in such matters. | 0 |
864,437 | 46. Thirdly, also according to the HSEN relating to heading 2206, the addition of alcohol to beverages coming under that heading does not preclude such beverages from retaining that classification provided that they retain the character of products coming under the heading, namely that of fermented beverages. It is apparent from the order for reference that the beverage in question has the taste, colour and smell of a beverage made from grapes. Consequently, it has not lost the particular organoleptic characteristics of a fermented beverage (see, to that effect, Case C‑150/08 Siebrand [2009] ECR I‑3941, paragraph 37). | 7 It is clear from the wording of this provision that "supply of goods" does not refer to the transfer of ownership in accordance with the procedures prescribed by the applicable national law but covers any transfer of tangible property by one party which empowers the other party actually to dispose of it as if he were the owner of the property . | 0 |
864,438 | 85 So, in considering whether Article 100a was the proper legal basis, the Court must verify whether the measure whose validity is at issue in fact pursues the objectives stated by the Community legislature (see, in particular, Spain v Council, cited above, paragraphs 25 to 41, and Case C-233/94 Germany v Parliament and Council [1997] ECR I-2405, paragraphs 10 to 21). | 45. In such a case, the mark does not fulfil its essential function, namely that of ensuring that the consumer or end-user can identify the origin of the product or service concerned by allowing him to distinguish that product or service from those of different origin, without any confusion (see, inter alia, Joined Cases C‑456/01 P and C‑457/01 P Henkel v OHIM [2004] ECR I‑5089, paragraph 48). | 0 |
864,439 | 46. It is also clear from the case-law of the Court of Justice that, in assessing whether games of chance or gaming machines are similar, the identity of the operators of the games and the legal form by means of which they exercise their activities are, as a rule, irrelevant (see Linneweber and Akritidis , paragraphs 25 and 29, and the case-law cited). | 39. It should be recalled at the outset that the interest in bringing proceedings – a condition of admissibility – must continue up until the Court’s ruling on the substance. According to the case-law of the Court, such an interest exists as long as the appeal may, if successful, procure an advantage for the party bringing it (Case C-550/07 P Akzo Nobel Chemicals and Akcros Chemicals v Commission [2010] ECR I‑0000, paragraphs 22 and 23). | 0 |
864,440 | 68. First of all, as was observed by the Advocate General in points 138 and 139 of his Opinion, in order to determine whether the sale of land by the public authorities to a private individual constitutes State aid, the Commission must apply the private investor test, to determine whether the price paid by the presumed recipient of the aid corresponds to the selling price which a private investor, operating in normal competitive conditions, would be likely to have fixed. As a rule, the application of that test requires the Commission to make a complex economic assessment (see, to that effect, Case C-56/93 Belgium v Commission [1996] ECR-I 723, paragraphs 10 and 11, and Joined Cases C‑328/99 and C‑399/00 Italy and SIM 2 Multimedia v Commission [2003] ECR I‑4035, paragraphs 38 and 39). | 52. Article 4(1) of Directive 2000/60 thereby establishes a link between the appropriate measures of conservation which the Member States are bound to adopt under that provision and the prior existence of a management plan for the river basin district concerned. | 0 |
864,441 | 27. It should be noted at the outset that it is settled case-law that, in the interests of legal certainty and ease of verification, the decisive criterion for the classification of goods for customs purposes is in general to be found in their objective characteristics and properties as defined in the wording of the relevant heading of the combined nomenclature and of the notes to the sections or chapters (see, inter alia, DFDS , paragraph 27; Case C‑495/03 Intermodal Transports [2005] ECR I‑8151, paragraph 47; and Case C-445/04 Possehl Erzkontor [2005] ECR I-10721, paragraph 19). | 61. By its second question, the national court essentially seeks to ascertain whether "recycling" within the meaning of Article 3(7) of Directive 94/62 is to be interpreted as including the reprocessing of metal packaging waste when it has been transformed into a secondary raw material, such as Grade 3B material, or only when it has been used to produce ingots, sheets or coils of steel. | 0 |
864,442 | 35. However, as the Advocate General observed, in point 35 of her Opinion, provisions in an Act of Accession which permit exceptions to or derogations from rules laid down by the EC Treaty must be interpreted restrictively with reference to the Treaty provisions in question and must be limited to what is absolutely necessary in order to attain its objective (see, by analogy, Case 231/78 Commission v United Kingdom [1979] ECR 1447, paragraph 13; Case 77/82 Peskeloglou [1983] ECR 1085, paragraph 12; Case 11/82 Piraiki-Patraiki and Others v Commission [1985] ECR 207, paragraph 26; Case C‑3/87 Agegate [1989] ECR 4459, paragraph 39, and Case C-233/97 KappAhl [1998] ECR I‑8069, paragraph 18). | 13. À titre liminaire, il y a lieu de constater que le gouvernement hellénique ne conteste pas que les 24 agglomérations visées par le présent recours ont toutes un EH, tel que déterminé en application de l’article 4, paragraphe 4, de la directive 91/271, supérieur à 15 000. | 0 |
864,443 | 68. A rule of national law, pursuant to which legal rulings of a higher court bind another national court, cannot take away from the latter court the discretion to refer to the Court of Justice questions of interpretation of the points of European Union law concerned by such legal rulings. That court must be free, if it considers that a higher court’s legal ruling could lead it to deliver a judgment contrary to European Union law, to refer to the Court of Justice questions which concern it (Case C-378/08 ERG and Others [2010] ECR I-1919, paragraph 32; and Elchinov , paragraph 27). | 38. The reference to the date of 1 July 1984 made in Article 4(2) of Directive 69/335 cannot therefore constitute for Member States which, at that date, made the transactions in question subject to capital duty an authorisation to reintroduce such a duty after waiving it, which would go against the wording of that provision and the objective of limiting or abolishing capital duty pursued by the said directive. | 0 |
864,444 | 69. As regards rebates granted by a dominant undertaking to its customers, the Court has stated that those may infringe Article 102 TFEU, even where they do not correspond to any of the examples mentioned in the second paragraph of that Article 102 (see, to that effect, British Airways v Commission , paragraph 58 and case‑law cited). | 47. Accordingly, it is not relevant, in an assessment of the scope of the protection of the sui generis right, that the act of extraction and/or re-utilisation is for the purpose of creating another database, whether in competition with the original database or not, and whether the same or a different size from the original, nor is it relevant that the act is part of an activity other than the creation of a database. The 42nd recital of the preamble to the directive confirms, in that connection, that ‘the right to prohibit extraction and/or re-utilisation of all or a substantial part of the contents relates not only to the manufacture of a parasitical competing product but also to any user who, through his acts, causes significant detriment, evaluated qualitatively or quantitatively, to the investment’. | 0 |
864,445 | 43. Second, the Court has already held that a law such as the BerlBesÜG appears suited to achieving the aim pursued, that is to say, to ensure the preservation of acquired rights (judgment in Specht and Others , C‑501/12 to C‑506/12, C‑540/12 and C‑541/12, EU:C:2014:2005, paragraphs 65 to 68). It went on to state that the national legislature did not go beyond what was necessary to achieve the aim pursued by adopting the transitional derogation measures put in place by the BerlBesÜG (judgment in Specht and Others , C‑501/12 to C‑506/12, C‑540/12 and C‑541/12, EU:C:2014:2005, paragraphs 69 to 85). | Consequently, point 4 of that notice states that it is in the European Union’s interest to grant favourable treatment to undertakings which cooperate with it. In addition, point 6 of that notice specifies that a decisive contribution to the opening of an investigation may justify the granting of immunity from fines to the undertaking applying for immunity (judgment of 14 March 2017, Evonik Degussa v Commission, C‑162/15 P, EU:C:2017:205, paragraph 90). | 0 |
864,446 | 45. In that regard, it must be observed that, in an overall assessment of the evidence that the mark has acquired a distinctive character through use, it may indeed appear, inter alia, that the perception of the relevant public is not necessarily the same for each of the categories of marks and that, accordingly, it could prove more difficult to establish the distinctive character, including distinctiveness acquired through use, of trade marks in certain categories than that of those in other categories (Case C‑218/01 Henkel EU:C:2004:88, paragraph 52 and the case-law cited, and Nichols EU:C:2004:538, paragraph 28). | 30 By refusing to grant the tax advantage conferred by the undertaking exemption to nationals of Member States residing in the Netherlands who, in exercise of their right of free establishment, manage a company having its seat in a Member State other than the Netherlands, while granting that advantage to nationals of Member States residing in the Netherlands who hold a substantial holding in a company having its seat in the Netherlands, the national legislation at issue in the main proceedings provides for a difference in treatment between taxpayers by adopting as its criterion the seat of the companies of which those taxpayers are shareholders. | 0 |
864,447 | 35 As regards the latter principle, the Court has held that in the interests of legal certainty, which protects both the taxpayer and the administration, it is compatible with Community law to lay down reasonable time-limits for bringing proceedings (Aprile, paragraph 19, and the case-law cited therein). Such time-limits are not liable to render virtually impossible or excessively difficult the exercise of the rights conferred by Community law. In that context, a national limitation period of three years which runs from the date of the contested payment appears to be reasonable (see, in particular, Aprile, paragraph 19, and Dilexport, paragraph 26). | 44. Nevertheless, the formation of a company in a Member State under wholly artificial arrangements which do not reflect economic reality, with the aim of avoiding the tax normally payable, goes beyond the protection which Directive 69/335 must afford to the companies to which it applies. | 0 |
864,448 | 28. Article 3(2) of Directive 1999/44 lists the rights on which the consumer may rely against the seller in cases where there is a lack of conformity in the goods delivered. In the first place, under Article 3(3) of Directive 1999/44, the consumer has the right to require that the goods be brought into conformity. If that is not possible, he may subsequently, in accordance with Article 3(5) thereof, seek a reduction in the price or rescission of the contract (see Quelle , paragraph 27, and Gebr. Weber and Putz , paragraph 44). However, as is apparent from Article 3(6) of the directive, where the lack of conformity in the goods delivered is minor, the consumer is not entitled to have the contract rescinded and, in such a case, may request only an appropriate reduction in the price of the goods at issue. | 32. The Court has held that a body which is established in one Member State but satisfies the requirements imposed for that purpose by another Member State for the grant of tax advantages is, in respect of the grant by the latter Member State of tax advantages intended to encourage the charitable activities concerned, in a situation comparable to that of bodies recognised as having charitable purposes which are established in the latter Member State ( Persche , paragraph 50). | 0 |
864,449 | 62
In those circumstances, the refusal by the national authorities, in a case such as that of the main proceedings, to exempt heavy fuel oils from excise duty on the sole ground that the person declared by the authorised warehousekeeper as being their consignee does not have the status of end-user authorised under national law to receive energy products exempt from excise duty, without it being checked, on the basis of the evidence provided, whether the basic requirements necessary for those heavy fuel oils to be used for purposes giving entitlement to exemption are met at the time of their removal from the tax warehouse, goes beyond what is necessary to ensure the correct and straightforward application of those exemptions and to prevent any evasion, avoidance or abuse (see, by analogy, judgment of 27 September 2007 in Collée, C‑146/05, EU:C:2007:549, point 29). | 25. L’article 108, paragraphe 3, TFUE institue un contrôle préventif sur les projets d’aides nouvelles (arrêts du 11 décembre 1973, Lorenz, 120/73, Rec. p. 1471, point 2, ainsi que du 12 février 2008, CELF et ministre de la Culture et de la Communication, ci-après l’«arrêt CELF I», C‑199/06, Rec. p. I‑469, point 37). | 0 |
864,450 | Or, l’objectif de la protection des consommateurs pourrait être atteint en recourant à des mesures moins sévères telles que l’étiquetage de la denrée alimentaire concernée, conformément à la jurisprudence de la Cour et notamment aux arrêts du 20 février 1979, Rewe-Zentral (120/78, EU:C:1979:42, point 13), et du 23 février 1988, Commission/France (216/84, EU:C:1988:81, point 16). | 10. That provision quite clearly excludes from the scope of the directive not merely social security organizations ( " undertakings or institutions" ) but also the types of insurance and operations which they provide in that capacity. | 0 |
864,451 | 34. In that regard, as the Advocate General has observed in points 40 and 41 of his Opinion, in order to assess whether that employer-employee relationship exists, it is necessary to check whether the person concerned performs his activities in his own name, on his own behalf and under his own responsibility, and whether he bears the economic risk associated with carrying out those activities. In order to find that the activities at issue are independent, the Court has thus taken into account the complete absence of any employer-employee relationship between public authorities and operators who were not integrated into the public administration, as well as the fact that such operators acted on their own account and under their own responsibility, were free to arrange how they performed their work and themselves received the emoluments which made up their income (see, to that effect, judgments in Commission v Netherlands , 235/85, EU:C:1987:161, paragraph 14; Heerma , C‑23/98, EU:C:2000:46, paragraph 18; and van der Steen , C‑355/06, EU:C:2007:615, paragraphs 21 to 25). | 20 Article 1 of Order No D-247/13 of 1 March 1988 of the Minister for Finance, amended by Law No 2187/94, permits the temporary importation, exempt from corresponding customs duties and other taxes, of means of transport for private use, commercial vehicles being excluded from that scheme. | 0 |
864,452 | 72. It should be noted in that regard that the fact that the Council or the Commission are required, by specific provisions, to take account of the consequences for the situation of certain individuals of the act they are intending to adopt may be such as to distinguish them individually (see, Piraiki-Patraiki and Others v Commission , cited above, paragraphs 28 and 31; Case C-390/95 P Antillean Rice Mills and Others v Commission , cited above, paragraph 25, and Nederlandse Antillen v Council , cited above, paragraph 67). | 29
First, it must be borne in mind that, according to the settled case-law of the Court, a presumption of relevance is enjoyed by questions on the interpretation of EU law referred by a national court in the factual and legislative context which that court is responsible for defining, the accuracy of which is not a matter for the Court to determine. In particular, it is not for the Court of Justice, in the context of the judicial cooperation established by Article 267 TFEU, to call into question or to verify the accuracy of the national court’s interpretation of national law, as such interpretation falls within the exclusive jurisdiction of that court. Thus, the Court, when a question is referred to it by a national court, must not go beyond the interpretation of national law as described to it by that court (see, inter alia, judgment of 6 October 2015 in Târșia, C‑69/14, EU:C:2015:662, paragraphs 12 and 13 and the case-law cited). | 0 |
864,453 | 39
The EU legislature took as its starting-point the assumption that contracts for the services referred to in Annex II B to Directive 2004/18 are, in principle, in the light of their specific nature, not of sufficient cross-border interest to justify their award being subject to the conclusion of a tendering procedure intended to enable undertakings from other Member States to examine the contract notice and submit a tender (judgment in Azienda sanitaria locale No 5 Spezzino and Others, C‑113/13, EU:C:2014:2440, paragraph 42 and the case-law cited). | 42. The EU legislature took as its starting-point the assumption that contracts for the services referred to in Annex II B to Directive 2004/18 are, in principle, in the light of their specific nature, not of sufficient cross-border interest to justify their award being subject to the conclusion of a tendering procedure intended to enable undertakings from other Member States to examine the contract notice and submit a tender (see, judgments in Commission v Ireland , paragraph 25, and Strong Segurança , C‑95/10, EU:C:2011:161, paragraph 35 and the case-law cited). | 1 |
864,454 | 32. It should be borne in mind that Article 49 TFEU requires the elimination of restrictions on freedom of establishment. That freedom includes, for companies established in accordance with the legislation of a Member State and having their registered office, central administration or principal place of business within the European Union, the right to exercise their activity in other Member States through a subsidiary, branch or agency (judgment in Commission v Germany , C‑591/13, EU:C:2015:230, paragraph 54 and the case-law cited). | 102 As regards live animals, and in the light of the export ban already imposed by Decision 94/474, the export ban resulting from the contested decision relates only to cattle aged under six months born to cows not known or suspected to be affected by BSE. However, the scientific uncertainty concerning the manner in which BSE is transmitted, particularly as regards its transmissibility through the mother, coupled with the lack of a system for tagging animals and controlling their movements, has meant that there can be no certainty that the mother of a calf is completely free from BSE or, even if she is, that the calf itself is completely unaffected by the disease. | 0 |
864,455 | 18 Lastly, as regards the formal and procedural difficulties referred to by the Hellenic Republic in order to justify the delay in adopting the draft presidential decree, it should be observed that, as the Court has repeatedly held, a Member State may not plead provisions, practices or circumstances existing in its internal legal system in order to justify a failure to comply with the obligations and time-limits laid down in a directive (see, in particular, Case C-147/94 Commission v Spain [1995] ECR I-1015, paragraph 5, Case C-259/94 Commission v Greece [1995] ECR I-1947, paragraph 5, and Case C-253/95 Commission v Germany [1996] ECR I-0000, paragraph 12). | 40 It follows from the above that the regulation was validly adopted on the basis of Article 100a of the Treaty, and did not therefore have to be adopted on the basis of Article 100 or Article 235. | 0 |
864,456 | 41. Although prior authorisation, such as that required by Article 36 of the Law on sickness insurance, constitutes, for both patients and service providers, an obstacle to the freedom to provide services (see, to that effect, Kohll , paragraph 35; Case C‑157/99 Smits and Peerbooms [2001] ECR I‑5473, paragraph 69; Case C‑385/99 Müller-Fauré and van Riet [2003] ECR I‑4509, paragraph 44; and Watts , paragraph 98), the Court has nevertheless held that Article 49 EC does not in principle preclude the right of a patient to receive hospital treatment in another Member State at the expense of the system with which he is registered from being subject to prior authorisation ( Smits and Peerbooms , paragraph 82, and Watts , paragraph 113). | 53
In providing for this method of free allocation of allowances, fully-harmonised on a sectoral basis, the legislature gave concrete expression to the essential requirement that distortions of competition in the internal market be minimised. | 0 |
864,457 | 60. First, as regards the balanced allocation between Member States of the power to tax, it should be recalled that such a justification may be accepted, in particular, where the system in question is designed to prevent conduct capable of jeopardising the right of a Member State to exercise its tax jurisdiction in relation to activities carried out in its territory (see, inter alia, Marks & Spencer , paragraph 46; Case C‑347/04 Rewe Zentralfinanz [2007] ECR I‑2647, paragraph 42; Oy AA , paragraph 54; and Aberdeen Property Fininvest Alpha , paragraph 66). | 34. It must be borne in mind that the meaning and scope of terms for which European Union law provides no definition must be determined by considering, inter alia, the context in which they occur and the purposes of the rules of which they form part (see, inter alia, Case C‑336/03 easyCar [2005] ECR I‑1947, paragraph 21; Case C‑549/07 Wallentin-Hermann [2008] ECR I‑11061, paragraph 17; Case C‑151/09 UGT-FSP [2010] ECR I‑0000, paragraph 39; and Brüstle , paragraph 31). | 0 |
864,458 | 35. The Court may refuse to rule on a question referred for a preliminary ruling by a national court only where it is quite obvious that the interpretation of Community law that is sought bears no relation to the actual facts of the main action or its purpose, where the problem is hypothetical, or where the Court does not have before it the factual or legal material necessary to give a useful answer to the questions submitted to it (see, inter alia, Case C‑379/98 PreussenElektra [2001] ECR I‑2099, paragraph 39; Case C‑390/99 Canal Satélite Digital [2002] ECR I‑607, paragraph 19; and Gómez-Limón , paragraph 25). | 19 However, the Court has also stated that, in exceptional circumstances, it can examine the conditions in which the case was referred to it by the national court, in order to assess whether it has jurisdiction (see, to that effect, Case 244/80 Foglia [1981] ECR 3045, paragraph 21). The Court may refuse to rule on a question referred for a preliminary ruling by a national court only where it is quite obvious that the interpretation of Community law that is sought bears no relation to the actual facts of the main action or its purpose, where the problem is hypothetical, or where the Court does not have before it the factual or legal material necessary to give a useful answer to the questions submitted to it (see, for example, Case C-379/98 PreussenElektra [2001] I-2099, paragraph 39). | 1 |
864,459 | 217. It must be borne in mind that the Court of First Instance alone has jurisdiction to examine how in each particular case the Commission appraised the gravity of unlawful conduct. On appeal, the purpose of review by the Court of Justice is, first, to examine to what extent the Court of First Instance took into consideration, in a legally correct manner, all the essential factors to assess the gravity of particular conduct in the light of Article 81 EC and Article 15 of Regulation No 17 and, second, to ascertain whether the Court of First Instance responded to the requisite legal standard to all the arguments raised by the appellant with a view to having the fine cancelled or reduced (see, in particular, Baustahlgewebe v Commission , paragraph 128). | 23. To that end, the applicant must show that
─ the medicinal product for which the marketing authorisation is sought is essentially similar to another medicinal product, namely the reference medicinal product;
─ the reference medicinal product has been authorised within the Community, in accordance with the Community provisions in force, for at least six or ten years;
─ the reference medicinal product is "marketed in the Member State for which the application is made" . | 0 |
864,460 | 48. In addition, it is apparent from Article 8(1) of the 2003 Law and the observations of the Hungarian Government that the VTL system is intended to improve the level of training of workers in the Hungarian employment market. In that regard, an offsetting of the costs of training paid outside of Hungary against gross liability to VTL could, admittedly, bring about a reduction in the revenue intended for the attainment of that objective. However, such a consideration is purely economic and cannot, therefore, according to settled case-law, constitute an overriding reason in the public interest (see, to that effect, Case C‑436/00 X and Y [2002] ECR I‑10829, paragraph 50, and Glaxo Wellcome , paragraph 82). | 70. Inasmuch as it involves changes and costs on such a scale for those undertakings, the obligation to contract renders access to the Italian market less attractive and, if they obtain access to that market, reduces the ability of the undertakings concerned to compete effectively, from the outset, against undertakings traditionally established in Italy (see, to that effect, CaixaBank France , paragraphs 13 and 14). | 0 |
864,461 | 27. Further, according to settled case-law, the reference date for assessing whether there has been a failure to fulfil obligations under Article 228 EC is the date of expiry of the period prescribed in the reasoned opinion issued under that provision (see Case C‑304/02 Commission v France [2005] ECR I‑6263, paragraph 30, and Case C-177/04 Commission v France [2006] ECR I-0000, paragraph 20). | 19 It should also be noted that the records which are kept in order to comply with the requirement to keep stock accounts must include, as an indispensable minimum, all the information listed in Article 4 ( 2 ), and be accompanied by supporting documents . If the indispensable minimum information is not present, the requirement to keep a stock account cannot be regarded as having been met . However, if any doubt exists as to the accuracy of certain entries in the stock account, Article 4 ( 2 ) does not preclude the use of other additional documents in order to remove those doubts . | 0 |
864,462 | 22. The purpose of the pre‑litigation procedure is to define the subject‑matter of the action for failure to fulfil obligations in order to give the Member State an opportunity to comply with its obligations under Community law and to avail itself of its right to defend itself against the complaints made by the Commission (see, to that effect, Commission v Austria , cited above, paragraph 34, and Case C‑476/98 Commission v Germany , paragraphs 46 and 47). | 57. It follows from that, in the Hungarian procedural system, particularly at the stage of drafting an authentic instrument concerning a contract concluded between a seller or supplier and a consumer, the notary appears to be authorised to play a preventive role with respect to unfair terms in that contract and that he is, also, explicitly called on to ensure by his advice equal treatment in all the proceedings falling within his competence, including that of enforcement. | 0 |
864,463 | 28. It should be recalled that, as is apparent in particular from Article 1(1) and (2) of Framework Decision 2002/584 and from recitals 5 and 7 in the preamble thereto, the purpose of that decision is to replace the multilateral system of extradition between Member States with a system of surrender, as between judicial authorities, of convicted persons or suspects for the purpose of enforcing judgments or of criminal proceedings, that system of surrender being based on the principle of mutual recognition (see Case C-303/05 Advocaten voor de Wereld [2007] ECR I-3633, paragraph 28; Case C-66/08 Kozłowski [2008] ECR I-6041, paragraphs 31 and 43; Wolzenburg , paragraph 56; and Case C-261/09 Mantello [2010] ECR I-11477, paragraph 35). | 103. À cet égard, il importe de rappeler qu’il résulte des articles 225 CE et 58, premier alinéa, du statut de la Cour de justice que le Tribunal est seul compétent, d’une part, pour constater les faits, sauf dans le cas où l’inexactitude matérielle de ses constatations résulterait des pièces du dossier qui lui ont été soumises, et, d’autre part, pour apprécier ces faits. Lorsque le Tribunal a constaté ou apprécié les faits, la Cour est compétente pour exercer, en vertu de l’article 225 CE, un contrôle sur la qualification juridique de ces faits et les conséquences de droit qui en ont été tirées par le Tribunal (arrêts du 6 avril 2006, General Motors/Commission, C‑551/03 P, Rec. p. I‑3173, point 51, et du 29 mars 2011, ThyssenKrupp Nirosta/Commission, C‑352/09 P, non encore publié au Recueil, point 179). | 0 |
864,464 | 18. Where there is divergence between the various language versions of a Community text, the provision in question must be interpreted by reference to the purpose and general scheme of the rules of which it forms part (Case 30/77 Bouchereau [1977] ECR 1999, paragraph 14; Case C‑482/98 Italy v Commission [2000] ECR I‑10861, paragraph 49; and Case C‑1/02 Borgmann [2004] ECR I‑3219, paragraph 25; and Profisa , paragraph 14). | 54. A new vehicle in respect of which registration duty has been paid in Hungary loses, with time, part of its market value. With the depreciation in value, the amount of registration duty included in the residual value of the vehicle also diminishes. Since it is a used vehicle, it can be sold only for a percentage of its initial value, which contains the residual amount of the registration duty. | 0 |
864,465 | 33 That provision implies that neither an initial entitlement, nor a continued entitlement, to the benefits, pensions or allowances referred to in the provision may be denied on the sole ground that the person concerned does not reside within the territory of the Member State in which the institution responsible for payment is situated (Joined Cases 379/85 to 381/85 and 93/86 Caisse Régionale d'Assurance Maladie Rhône-Alpes and Others v Giletti and Others [1987] ECR 955, paragraph 17). | 29. In that regard it is true, as the Spanish Government pointed out, that the principle of equal treatment, of which the principle of tax neutrality is a specific expression at the level of secondary European Union law and in the specific area of taxation, requires similar situations not to be treated differently unless differentiation is objectively justified (Case C‑309/06 Marks & Spencer [2008] ECR I‑2283, paragraphs 49 and 51, and Case C‑174/08 NCC Construction Danmark [2009] ECR I‑10567, paragraph 44). | 0 |
864,466 | 59
A party cannot, consequently, put forward for the first time before the Court of Justice a plea in law which it has not raised before the General Court since that would allow that party to bring before the Court of Justice, whose jurisdiction in appeal proceedings is limited, a wider case than that heard by the General Court (judgment of 3 September 2015 in Inuit Tapiriit Kanatami and Others v Commission, C‑398/13 P, EU:C:2015:535, paragraph 57 and the case-law cited). | 35 Consequently, it must be held that, by precluding by regulation or administrative practice on the grounds of their nationality employed or self-employed workers from other Member States and the members of their families from being attributed large-family status for the purpose of the award of special benefits for such families and from being awarded family allowances, the Hellenic Republic has failed to fulfil its obligations under Articles 48 and 52 of the EC Treaty, Article 7 of Regulation No 1612/68, Article 7 of Regulation No 1251/70, Article 7 of Directive 75/34 and Article 3 of Regulation No 1408/71. | 0 |
864,467 | 47
In that regard, it must be stated that the substantive requirements for the right to deduct are those which govern the actual substance and scope of that right, such as those provided for in Chapter 1 of Title 10 of the VAT Directive, entitled ‘Origin and scope of the right to deduct’, whereas the formal requirements for that right regulate the rules governing its exercise and monitoring thereof and the smooth functioning of the VAT system, such as the obligations relating to accounts, invoicing and filing returns (see, to that effect, judgment of 11 December 2014 in Idexx Laboratories Italia, C‑590/13, EU:C:2014:2429, paragraphs 40 and 41 and the case-law cited). | 41. In that regard, it must be stated that the substantive requirements for the right to deduct are those which govern the actual substance and scope of that right, as provided for in Article 17 of the Sixth Directive, entitled ‘Origin and scope of the right to deduct’ (see, to that effect, judgments in Commission v Netherlands , C‑338/98, EU:C:2001:596, paragraph 71; Dankowski , C‑438/09, EU:C:2010:818, paragraphs 26 and 33; Commission v Hungary , C‑274/10, EU:C:2011:530, paragraph 44; and Kopalnia Odkrywkowa Polski Trawertyn P. Granatowicz, M. Wąsiewicz , C‑280/10, EU:C:2012:107, paragraphs 43 and 44). | 1 |
864,468 | 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). | 33. As regards the argument that it is also necessary to take into consideration the common intention of the parties which, it is said, was to create a new building, it must be noted that the Court has already held that the declared intention of the parties concerning the VAT liability of a transaction must be taken into consideration, in the course of an overall assessment of the circumstances of a transaction, provided that it is supported by objective evidence (see, to that effect, Case 268/83 Rompelman [1985] ECR 655, paragraph 24, and Case C-444/10 Schriever [2011] ECR I-11071, paragraph 38). | 0 |
864,469 | 27. It follows that questions on the interpretation of Community law referred by a national court in the factual and legislative context which that court is responsible for defining and the accuracy of which is not a matter for the Court to determine, enjoy a presumption of relevance. The Court may refuse to rule on a question referred by a national court only where it is quite obvious that the interpretation of Community law that is sought is unrelated to the actual facts of the main action or its purpose, where the problem is hypothetical, or where the Court does not have before it the factual or legal material necessary to give a useful answer to the questions submitted to it (see, inter alia, Joined Cases C‑202/04 and C‑94/04 Cipolla and Others [2006] ECR I‑11421, paragraph 25; Joined Cases C‑222/05 to C‑225/05 van der Weerd and Others [2007] ECR I‑4233, paragraph 22; and Kirtruna and Vigano , paragraph 27). | 27 It must therefore be held that by allowing the inclusion in the contract specification for tender for a public works contract of a clause stipulating that the asbestos cement pressure pipes must be certified as complying with Irish Standard 188:1975 in accordance with the Irish Standard Mark Licensing Scheme of the Institute for Industrial Research and Standards, Ireland has failed to fulfil its obligations under Article 30 of the EEC Treaty .
The rejection of the tender providing for the use of the Spanish-made pipes | 0 |
864,470 | 33
It must be noted, however, that, even though, formally, the referring court has limited its question to the interpretation of Article 241 of the Customs Code, such a situation does not prevent the Court from providing the referring court with all the elements of interpretation of EU law which may be of assistance in adjudicating on the case before it, whether or not that court has specifically referred to them in that question (see, by analogy, judgment of 29 October 2015Nagy, C‑583/14, EU:C:2015:737, paragraphs 20 and 21 and the case-law cited). | 22 As the Commission has observed, the concentration of the monopolies to broadcast and retransmit in the hands of a single undertaking gives that undertaking the possibility both to broadcast its own programmes and to restrict the retransmissions of programmes from other Member States. That possibility, in the absence of any guarantee concerning the retransmission of programmes from other Member States, may lead the undertaking to favour its own programmes to the detriment of foreign programmes. Under such a system equality of opportunity as between broadcasts of its own programmes and the retransmission of programmes from other Member States is therefore liable to be seriously compromised. | 0 |
864,471 | 37. According to settled case-law, Community law does not detract from the powers of the Member States to organise their social security systems (see, in particular, Case C‑158/96 Kohll [1998] ECR I‑1931, paragraph 17; Case C‑157/99 Smits and Peerbooms [2001] ECR I‑5473, paragraph 44; and Case C‑372/04 Watts [2006] ECR I‑4325, paragraph 92). | 51. En l’espèce, l’analyse des ordonnances des juridictions nationales versées au dossier par les parties, concernant la récupération des aides illégales ordonnée par la décision 2008/854, ne permet pas d’établir que les conditions visées par la jurisprudence citée au point 48 du présent arrêt étaient remplies. | 0 |
864,472 | 79. Finally, it may be seen from the contested decision that, despite the contacts between the German Government and the appellants on the one side and the Commission on the other revealing persistent differences of opinion as to whether that provision was applicable, no specific argument was put forward during the administrative procedure (see Case C-156/98 Germany v Commission , paragraphs 104 to 108). | 21. After arriving in Germany, Mr Derin attended primary school, from August 1982 until July 1988, and, from August 1988 to July 1990, a vocational school. He completed his schooling in the course of 1991 by passing the Lower Secondary Examination (‘mittlere Reife’). | 0 |
864,473 | 30 Furthermore, Article 13 of Regulation No 1430/79 and Article 5(2) of Regulation No 1697/79 pursue the same aim, namely to limit the post-clearance payment of import and export duties to cases where such payment is justified and is compatible with a fundamental principle such as that of the protection of legitimate expectations (Hewlett Packard France, cited above, paragraph 46). | 22. Theoretically, a complete lack of any call for competition in the case of the award of a public service concession such as that at issue in the main proceedings does not comply with the requirements of Articles 43 EC and 49 EC any more than with the principles of equal treatment, non-discrimination and transparency ( Parking Brixen , paragraph 50). | 0 |
864,474 | 24. Moreover, in the circumstances of this case there is no risk, from the interpretation of those Treaty provisions in the light of relations with non-member countries, that lending companies established in those countries, which do not fall within the limits of the territorial scope of freedom of establishment, can profit from that freedom. Contrary to the assertions made by the Portuguese Government at the hearing, national rules such as those at issue in the main proceedings do not relate to the conditions for the access of such companies to the market in the Member State concerned, but relate only to the tax treatment of interest on overall debts regarded as excessive that are entered into by a resident company with a company of a non-member country, with which it has special relations within the meaning of Article 58(4) of the CIRC (see, by analogy, Case C‑35/11 Test Claimants in the FII Group Litigation , paragraph 100). | 59. However, in the event that, under given circumstances, the obesity of the worker concerned entails a limitation which results in particular from physical, mental or psychological impairments that in interaction with various barriers may hinder the full and effective participation of that person in professional life on an equal basis with other workers, and the limitation is a long-term one, obesity can be covered by the concept of ‘disability’ within the meaning of Directive 2000/78 (see, to that effect, judgment in HK Danmark , EU:C:2013:222, paragraph 41). | 0 |
864,475 | 17 It follows from the case-law of the Court of Justice that an act whereby an official or servant specifically challenges an administrative measure which adversely affects him constitutes a complaint for the purposes of Article 90(2) of the Staff Regulations (see, in particular, Case 167/86 Rousseau v Court of Auditors [1988] ECR 2705, paragraph 8). It is necessary, in that regard, to give priority to the content of the document rather than its form or title. Paragraph 29 of the contested order is consistent with that case-law. | 42. In accordance with settled case-law, it is necessary, in interpreting a provision of Community law, to consider not only its wording, but also the context in which it occurs and the objectives pursued by the rules of which it is part (see, inter alia, Case C-306/05 SGAE [2006] ECR I-11519, paragraph 34, and Joined Cases C‑402/07 and C-432/07 Sturgeon and Others [2009] ECR I-0000, paragraph 41). | 0 |
864,476 | 33. In this respect, and in relation to allowances such as those at issue in the main proceedings, the purpose of which is to facilitate the transition from education to the labour market for young people, the Court has held that it was legitimate for the national legislature to wish to ensure that there is a real link between the applicant for that allowance and the geographic employment market concerned (see, inter alia, D’Hoop , paragraph 38; Collins, paragraphs 67 and 69; and Ioannidis , paragraph 30). | 16 While examination of Paragraph 917(2) of the ZPO reveals no overt discrimination based on nationality, since it applies in all cases where a judgment is to be enforced abroad, even if the assets forming the subject of the seizure belong to a German national, it is nevertheless the case that, as the Commission correctly points out, the latter situation is rare, the great majority of enforcements abroad being against persons who are not of German nationality or against legal persons not established in the Federal Republic of Germany. It follows that the national provision in question leads in fact to the same result as discrimination based on nationality. | 0 |
864,477 | 34. As for the principle of proportionality, that is one of the general principles of EU law which must be observed by any national legislation which falls within the scope of EU law or which implements that law (see, to that effect, Case 77/81 Zuckerfabrik Franken [1982] ECR 681, paragraph 22; Case 382/87 Buet and EBS [1989] ECR 1235, paragraph 11; Case C‑2/93 Exportslachterijen van Oordegem [1994] ECR I‑2283, paragraph 20; and Joined Cases C‑422/09, C‑425/09 and C‑426/09 Vandorou and Others [2010] ECR I‑12411, paragraph 65). | 61. In that respect, it is important to note, first, that as the fourteenth recital of Regulation No 1788/2003 states, the legislature wished to give a certain flexibility to the management of the levy system in the milk and dairy sector by authorising Member States to reallocate unused reference quantities at the end of a period. | 0 |
864,478 | 36 Nonetheless, in exercising that power, the Member States must respect the principle of fiscal neutrality. That principle precludes in particular treating similar goods and supplies of services, which are thus in competition with each other, differently for VAT purposes, so that those goods or supplies must be subjected to a uniform rate (see, to that effect, Case C-481/98 Commission v France [2001] ECR I-3369, paragraph 22). | 23. It is apparent from those considerations that the courts of the Member States may have recourse to criteria resulting from the list rules when interpreting Article 24 of the Customs Code, provided that that does not result in an alteration of that article. | 0 |
864,479 | 19. It is apparent from the Court’s case-law that freedom of establishment is hindered if, under a Member State’s legislation, a resident company having a subsidiary or a permanent establishment in another Member State or in another State that is party to the EEA Agreement suffers a disadvantageous difference in treatment for tax purposes compared with a resident company having a permanent establishment or a subsidiary in the first Member State (see to this effect, in particular, the judgments in Papillon , C‑418/07, EU:C:2008:659, paragraphs 16 to 22, and Argenta Spaarbank , C‑350/11, EU:C:2013:447, paragraphs 20 to 34). | 121. In any event, the United Kingdom cannot legitimately submit in this regard that, since sewage treatment works contribute less than 5% of nitrogen inputs to the Wash, the identification of that body of water as a sensitive area would entail disproportionate expenditure in that it necessitates more stringent treatment of urban waste water. It is settled case-law that a Member State cannot plead practical or administrative difficulties to justify failure to comply with obligations and time-limits laid down by a directive. The same holds true of financial difficulties, which it is for the Member States to overcome by adopting appropriate measures (see, inter alia, Case C-433/02 Commission v Belgium [2003] ECR I‑12191, paragraph 22, and the judgment of 30 November 2006 in Case C-293/05 Commission v Italy , paragraph 35). | 0 |
864,480 | 41. That aid must be regarded as lawful so long as the Commission has not found that it is incompatible with the internal market (Case C‑322/09 P NDSHT v Commission [2010] ECR I‑11911, paragraph 52 and the case‑law cited). Accordingly, in such circumstances Article 108(3) TFEU does not give national courts the power to prohibit existing aid from being put into effect. | 12 ALTHOUGH AN INTERNAL DIRECTIVE HAS NOT THE CHARACTER OF A RULE OF LAW WHICH THE ADMINISTRATION IS ALWAYS BOUND TO OBSERVE, IT NEVERTHELESS SETS FORTH A RULE OF CONDUCT INDICATING THE PRACTICE TO BE FOLLOWED, FROM WHICH THE ADMINISTRATION MAY NOT DEPART WITHOUT GIVING THE REASONS WHICH HAVE LED IT TO DO SO, SINCE OTHERWISE THE PRINCIPLES OF EQUALITY OF TREATMENT WOULD BE INFRINGED . | 0 |
864,481 | 76. However, even if the Commission were to declare, in a future final decision, that the State guarantee is compatible with the internal market, the national court is still required to order the recovery of that State aid, in accordance with its national law. If the direct effect of the last sentence of Article 108(3) TFEU is not to be compromised or the interests of individuals, which are to be protected by national courts, are not to be disregarded, the Commission’s final decision does not have the effect of regularising ex post facto the implementing measures which were unlawful by reason of their having been adopted in continuation of the prohibition laid down by that article. Any other interpretation would encourage the Member States to disregard the prohibition laid down in the last sentence of Article 108(3) TFEU and would deprive it of its effectiveness (see, to that effect, judgments in Fédération nationale du commerce extérieur des produits alimentaires and Syndicat national des négociants et transformateurs de saumon , C‑354/90, EU:C:1991:440, paragraph 16, and SFEI and Others , C‑39/94, EU:C:1996:285, paragraphs 67 to 69). | 57 On the other hand, there is no need to have recourse to the criterion of whether the use of the substance is similar to a common method of waste recovery. | 0 |
864,482 | 25 It should be recalled first of all that the Court has held that a national rule must be regarded as a provision for reduction of benefit if the calculation which it requires to be made has the effect of reducing the amount of pension which the person concerned may claim because he receives a benefit from another Member State (ONP v Conti, paragraph 25). | 72. On the contrary, as has already been recalled out in paragraph 39 of this judgment, the system of protection introduced by Directive 93/13 being based on the idea that the consumer is in a position of weakness vis-à-vis the seller or supplier, in particular as regards his level of knowledge, the requirement of transparency must be understood in a broad sense. | 0 |
864,483 | 39. It is clear from settled case-law that the freedom to provide services implies, in particular, the abolition of any discrimination against a service provider on account of its nationality or the fact that it is established in a Member State other than that in which the service is provided (see, inter alia, C‑490/04 Commission v Germany , paragraph 83 and the case-law cited). The requirement that an undertaking create a permanent establishment or branch in the Member State in which the services are provided runs directly counter to the freedom to provide services since it renders impossible the provision of services, in that Member State, by undertakings established in other Member States (see, to that effect, inter alia, Case 205/84 Commission v Germany [1986] ECR 3755, paragraph 52; Case C‑279/00 Commission v Italy [2002] ECR I‑1425, paragraph 17; and Case C‑496/01 Commission v France [2004] ECR I‑2351, paragraph 65). | 62 As regards the complaint that the Court of First Instance failed to check whether the Commission had followed its usual administrative practice and had had regard for the rights of the defence, suffice it to observe that that complaint was not raised at first instance. To allow a party to put forward for the first time before the Court of Justice a plea in law which it has not raised before the Court of First Instance would be to allow it to bring before the Court, whose jurisdiction in appeals is limited, a dispute of wider ambit than that which came before the Court of First Instance. In an appeal the Court's jurisdiction is confined to review of the findings of law on the pleas argued before the Court of First Instance (see, inter alia, Case C-136/92 P Commission v Brazzelli Lualdi and Others [1994] ECR I-1981, paragraph 59, and Case C-7/95 P Deere v Commission [1998] ECR I-3111, paragraph 62). | 0 |
864,484 | 22 In order to decide whether a tax, duty or charge can be characterised as a turnover tax within the meaning of Article 33 of the Sixth Directive, it is necessary, in particular, to determine whether it has the effect of compromising the functioning of the common system of VAT by levying a charge on the movement of goods and services and on commercial transactions in a way comparable to VAT (see Case 295/84 Rousseau Wilmot [1985] ECR 3759; Bergandi, cited above, paragraph 14; Giant, cited above, paragraph 11; Case C-347/95 UCAL [1997] ECR I-4911, paragraph 33; Case C-28/96 Fricarnes [1997] ECR I-4939, paragraph 37; and Case C-130/96 Solisnor-Estaleiros Navais [1997] ECR I-5053, paragraph 13). In that connection, the Court has stated that taxes, duties and charges must in any event be regarded as being imposed on the movement of goods and services in a way comparable to VAT if they exhibit the essential characteristics of VAT (judgments in Case C-200/90 Dansk Denkavit and Poulsen v Skatteministeriet [1992] ECR I-2217, paragraph 11; UCAL, paragraph 33; Fricarnes, paragraph 37, and Solisnor-Estaleiros Navais, paragraph 14, cited above). | 14 Taxes, duties and charges which have the essential characteristics of VAT must in any event be treated as such measures, even thought they are not identical to VAT in all respects. As the Court has pointed out many times, those characteristics are as follows: VAT applies generally to transactions relating to goods or services; it is proportional to the price of those goods or services, irrespective of the number of transactions which take place; it is charged at each stage of the production and distribution process; and, finally, it is imposed on the added value of goods and services, the tax payable on a transaction being calculated after deduction of the tax paid on the previous transaction (see, in particular, Case 252/86 Bergandi v Directeur Général des Impôts [1988] ECR 1343, paragraph 15; Joined Cases 93/88 and 94/88 Wisselink and Others v Staatssecretaris van Financiën [1989] ECR 2671, paragraph 18; Case C-109/90 Giant v Gemeente Overijse [1991] ECR I-1385, paragraphs 11 and 12; Case C-200/90 Dansk Denkavit and Poulsen v Skatteministeriet [1992] ECR I-2217, paragraph 11; Bozzi, cited above, paragraph 12; and Beaulande, cited above, paragraphs 12 and 14). | 1 |
864,485 | 42
The Court has held that the fundamental principle of the neutrality of VAT requires deduction of input VAT to be allowed if the substantive requirements are satisfied, even if the taxable persons have failed to comply with some formal conditions. Consequently, where the tax authorities have the information necessary to establish that the substantive requirements have been satisfied, they cannot, in relation to the right of the taxable person to deduct that tax, impose additional conditions which may have the effect of rendering that right ineffective for practical purposes (see, to that effect, judgments of 21 October 2010, Nidera Handelscompagnie, C‑385/09, EU:C:2010:627, paragraph 42; of 1 March 2012, Kopalnia Odkrywkowa Polski Trawertyn P. Granatowicz, M. Wąsiewicz, C‑280/10, EU:C:2012:107, paragraph 43, and of 9 July 2015, Salomie and Oltean, C‑183/14, EU:C:2015:454, paragraphs 58 and 59 and the case-law cited). | 114 It follows that, since the entry into force of Regulation No 2409/92, the Republic of Austria has no longer been entitled to enter on its own into international commitments concerning the fares and rates to be charged by carriers of non-member countries on intra-Community routes. | 0 |
864,486 | 88. As regards the question whether the applicability of the private investor test could be ruled out in the present case simply because the means employed by the French State were fiscal, it should be recalled that, under Article 87(1) EC, any aid granted through State resources — in any form whatsoever — which, in terms of its effects, distorts or threatens to distort competition is incompatible with the common market in so far as it affects trade between Member States (see Case C-156/98 Germany v Commission , paragraph 25 and the case-law cited). | 25 Second, it is important to bear in mind that Article 92(1) of the Treaty provides that any aid granted by a Member State, or through State resources in any form whatsoever, which distorts or threatens to distort competition by favouring certain undertakings or the production of certain goods is incompatible with the common market. In particular, measures which, in various forms, mitigate the charges which are normally included in the budget of an undertaking and which, without therefore being subsidies in the strict meaning of the word, are similar in character and have the same effect are considered to constitute aid (Case C-387/92 Banco Exterior de España [1994] ECR I-877, paragraph 13, and Case C-75/97 Belgium v Commission [1999] ECR I-3671, paragraph 23). | 1 |
864,487 | 139
Finally, as regards the particular status of notaries in the Hungarian legal system, it need only be recalled that it is by reference to the nature of the relevant activities themselves, not by reference to that status as such, that it must be ascertained whether those activities fall within the exception in the first paragraph of Article 51 TFEU (judgment of 1 December 2011, Commission v Netherlands, C‑157/09, not published, EU:C:2011:794, paragraph 84). | 55 It follows that, in the case of the Republic of Finland, the principle of equal pay for men and women cannot be invoked in respect of pension benefits relating to periods of work prior to 1 January 1994. | 0 |
864,488 | 41. With regard to the objective of budgetary equilibrium pursued by the national legislation at issue in the main proceedings, it must be borne in mind that EU law does not preclude Member States from taking account of budgetary considerations at the same time as political, social or demographic considerations, provided that in so doing they observe, in particular, the general principle of the prohibition of age discrimination. In that regard, while budgetary considerations may underpin the chosen social policy of a Member State and influence the nature or extent of the measures that that Member State wishes to adopt, such considerations cannot in themselves constitute a legitimate aim within the meaning of Article 6(1) of Directive 2000/78 (judgment in Fuchs and Köhler , C‑159/10 and C‑160/10, EU:C:2011:508, paragraphs 73 and 74). This also applies to the considerations of an administrative nature mentioned by the referring court. | 73. As is apparent from paragraph 65 of the present judgment, in the context of the adoption of measures relating to retirement, EU law does not preclude the Member States from taking account of budgetary considerations at the same time as political, social or demographic considerations, provided that in so doing they observe, in particular, the general principle of the prohibition of age discrimination. | 1 |
864,489 | 60. Nonetheless, for the principle of non-discrimination on the ground of sexual orientation to apply in a case such as that at issue in the main proceedings, that case must fall within the scope of European Union law (see Kücükdeveci , paragraph 23). | 45
Furthermore, it must be noted that Article 8(4) of the Access Directive provides that obligations imposed by the NRA, including those provided for in Article 13 of that directive, must be based on the nature of the problem identified, proportionate and justified in the light of the objectives laid down in Article 8 of the Framework Directive and that the obligations may only be imposed following consultation in accordance with Articles 6 and 7 of the Framework Directive (see, to that effect, judgment of 14 April 2016, Polkomtel, C‑397/14, EU:C:2016:256, paragraph 56). | 0 |
864,490 | 41. The objective of the provisions of Title II is to ensure, in particular, that the persons concerned are subject to the social security scheme of only one Member State in order to prevent more than one system of national legislation from being applicable and to avoid the complications which may result from that situation (see judgments in Ten Holder , 302/84, EU:C:1986:242, paragraph 19; Luijten , 60/85, EU:C:1986:307, paragraph 12; Bosmann , C‑352/06, EU:C:2008:290, paragraph 16; and Hudzinski and Wawrzyniak , C‑611/10 and C‑612/10, EU:C:2012:339, paragraph 41). | 108. Il résulte de l’ensemble des considérations qui précèdent qu’aucun des moyens invoqués par la requérante au soutien de son pourvoi ne saurait être accueilli et, partant, celui-ci doit être rejeté dans son intégralité.
Sur les dépens | 0 |
864,491 | 47
In that regard, it should be observed that the principle of equality of arms is a corollary of the very concept of a fair hearing, which implies that each party must be afforded a reasonable opportunity to present his case under conditions that do not place him at a substantial disadvantage vis-à-vis his opponent, the harm caused by that imbalance having as a general rule to be proved by the person who suffered it (see, to that effect, judgments of 6 November 2012 in Otis and Others, C‑199/11, EU:C:2012:684, paragraphs 71 and 72, and 17 July 2014 in Sánchez Morcillo and Abril García, C‑169/14, EU:C:2014:2099, paragraph 49). | 42. In such circumstances, the right to challenge the representativeness of a sample of the imported goods taken by the customs authorities cannot a priori be denied to the declarant or his representative, even if he made no objection in this regard at the time the samples were taken. In addition to the fact that such an interpretation is in no way precluded by the wording of the abovementioned provisions, it also coincides fully with the actual aim of the Community customs rules, as stated in particular in the ninth recital in the preamble to Directive 79/695 and the fifth recital in the preamble to the Community Customs Code, that is to say to ensure the correct application of duties, charges and levies laid down by that legislation. Whilst to that end the customs authorities must be regarded as having wide powers of inspection, traders must also have the right to contest decisions taken by those authorities, in particular where, as in the main proceedings, they consider that the samples taken for analysis by those authorities are not representative of the whole of the goods imported and because of that have led to incorrect assessment of import duties. | 0 |
864,492 | 27. Article 13(B)(b) of the Sixth Directive constitutes an exception to the general principle that VAT is to be levied on all services supplied for consideration by a taxable person and it must therefore be interpreted strictly. If one of the conditions referred to in the preceding paragraph is not fulfilled, that provision may not be applied by analogy on the ground that private use of immovable property forming part of the assets of a business for residential purposes most closely resembles a letting within the meaning of that provision from the point of view of final consumption (see, to that effect, Seeling , paragraphs 44 and 45). | 70. Dans ce contexte, la Cour a précisé, au point 101 de l’arrêt de Groot, précité, que les mécanismes utilisés en vue d’éliminer la double imposition ou les systèmes fiscaux nationaux qui ont pour effet de l’éliminer ou de l’atténuer doivent toutefois assurer aux contribuables des États concernés que, au total, l’ensemble de leur situation personnelle et familiale sera dûment prise en compte, quelle que soit la manière dont les États membres concernés ont réparti cette obligation entre eux, sous peine de créer une inégalité de traitement incompatible avec les dispositions du traité sur la libre circulation des personnes, qui ne résulterait nullement des disparités existant entre les législations fiscales nationales. | 0 |
864,493 | 85. As regards the objective of protecting public health, it is for the Member States, in the absence of harmonisation and in so far as doubts subsist in the current state of scientific research, to decide at which level they intend to ensure the protection of the health and life of persons, and whether to require prior authorisation for the marketing of processing aids and foodstuffs in the preparation of which such aids have been used, whilst at the same time taking into account the requirements of the free movement of goods within the Community (see, to that effect, Case 174/82 Sandoz [1983] ECR 2445, paragraph 16; Case C‑42/90 Bellon [1990] ECR I-4863, paragraph 11; Commission v Denmark , paragraph 42; and Case C‑24/00 Commission v France , paragraph 49). | 48 IT APPEARS THAT MAXIMUM PRICES, WHICH APPLIED NOT ONLY AT THE CONSUMPTION BUT ALSO AT THE PRODUCTION LEVEL, APPLIED IN PARTICULAR TO SALES OF SUGAR TO INDUSTRIAL CONSUMERS . | 0 |
864,494 | 98. The Court pointed out in Commission v Belgium , at paragraph 22, that the protective effect of the Directive must be ensured in relation to all species of birds naturally occurring in the wild state in the European territory of a Member State. | 92 As the Court pointed out in paragraph 24 of Mecanarte, that condition cannot be regarded as fulfilled where the competent authorities have been misled ° in particular as to the origin of the goods ° by incorrect declarations on the part of the exporter whose validity they do not have to check or assess. In those circumstances, it is the person liable who must bear the risks arising from a commercial document which is found to be false when subsequently checked. | 0 |
864,495 | 61. However, neither Article 13 EC nor Directive 2000/78 enables a situation such as that at issue in the main proceedings to be brought within the scope of European Union law in respect of the period prior to the time-limit for transposing that directive (see, by analogy, Case C‑427/06 Bartsch [2008] ECR I‑7245, paragraphs 16 and 18, and Kücükdeveci , paragraph 25). | 77. In any event, even if the risk run by the contracting authority is very limited, it is necessary that the contracting authority transfer to the concession holder all, or at lea st a significant share, of the operating risk which it faces, in order for a service concession to be found to exist. | 0 |
864,496 | 26. À cet égard, il convient également de rappeler que l’existence d’un manquement doit être appréciée en fonction de la situation de l’État membre telle qu’elle se présentait au terme du délai fixé dans l’avis motivé et que les changements intervenus par la suite ne sauraient être pris en compte par la Cour (voir, notamment, arrêts du 26 avril 2007, Commission/Italie, C‑135/05, Rec. p. I‑3475, point 36, et du 25 mars 2010, Commission/Grèce, C‑169/09, point 11). | 48. According to Recital 5 in the preamble to Regulation No 2201/2003, that objective can only be safeguarded if all decisions on parental responsibility fall within the scope of that regulation. | 0 |
864,497 | 35. The completeness of that system of conflict rules has the effect of divesting the legislature of each Member State of the power to determine at its discretion the ambit and the conditions for the application of its national legislation so far as the persons who are subject thereto and the territory within which the provisions of national law take effect are concerned (judgments in Luijten , 60/85, EU:C:1986:307, paragraph 14, and Somova , C‑103/13, EU:C:2014:2334, paragraph 54). | 71. Il convient de relever d’emblée, au sujet des deuxième à quatrième moyens du pourvoi, que les notions de distanciation publique et de continuité d’une pratique anticoncurrentielle, auxquelles ces moyens font référence, traduisent des situations factuelles, dont l’existence est constatée par le juge du fond, au cas par cas, sur la base d’une appréciation «d’un certain nombre de coïncidences et d’indices» qui lui ont été soumis et par suite d’une «évaluation globale de l’ensemble des preuves et indices pertinents», ainsi qu’il ressort, en ce qui concerne, en particulier, la notion de «durée d’un comportement anticoncurrentiel continu», des points 94 à 96 de l’arrêt Nederlandse Federatieve Vereniging voor de Groothandel op Elektrotechnisch Gebied/Commission, précité. Dès lors que ces preuves ont été obtenues régulièrement, que les principes généraux du droit ainsi que les règles de procédure applicables en matière de charge et d’administration de la preuve ont été respectés, il appartient au seul Tribunal d’apprécier la valeur qu’il convient d’attribuer aux éléments qui lui ont été soumis. Cette appréciation ne constitue donc pas, sous réserve du cas de la dénaturation de ces éléments, une question de droit soumise, comme telle, au contrôle de la Cour (voir arrêts du 22 décembre 2008, British Aggregates/Commission, C-487/06 P, Rec. p. I‑10515, point 97, et du 27 octobre 2011, Autriche/Scheucher-Fleisch e.a., C‑47/10 P, non encore publié au Recueil, point 58). | 0 |
864,498 | 38. However, it is also clear from the case-law of the Court that, in certain situations, goods, materials or raw materials resulting from an extraction or manufacturing process, the primary aim of which is not their production, may be regarded not as residue, but as by-products which their holder does not seek to ‘discard’, within the meaning of Article 1(a) of the directive, but which he intends to exploit or market on terms advantageous to himself in a subsequent process – including, as the case may be, in order to meet the needs of economic operators other than the producer of those substances –, provided that such re-use is a certainty, does not require any further processing prior to re-use and forms an integral part of the process of production or use (see, to that effect, Palin Granit , paragraphs 34 to 36; Case C‑114/01 AvestaPolarit Chrome [2003] ECR I‑8725, paragraphs 33 to 38; Niselli , paragraph 47; and also Case C‑416/02 Commission v Spain [2005] ECR I‑7487, paragraphs 87 and 90, and Case C‑121/03 Commission v Spain [2005] ECR I‑7569, paragraphs 58 and 61). | 19. It can also be held that there is a single supply where two or more elements or acts supplied by the taxable person to the customer are so closely linked that they form, objectively, a single, indivisible economic supply, which it would be artificial to split ( Part Service , paragraph 53). | 0 |
864,499 | 34 According to settled case-law, a decision adopted by the Community institutions which has not been challenged by its addressee within the time-limit laid down by the fifth paragraph of Article 230 EC becomes definitive as against that person (see, inter alia, Commission v Belgium, cited above, paragraphs 20 to 24; Commission v Greece, cited above, paragraphs 9 and 10; TWD Textilwerke Deggendorf, paragraph 13, and Case C-239/99 Nachi Europe [2001] ECR I-1197, paragraph 29). Such a rule is based in particular on the consideration that the periods within which legal proceedings must be brought are intended to ensure legal certainty by preventing Community measures which produce legal effects from being called in question indefinitely (Wiljo, paragraph 19). | 12 FURTHERMORE , IT MUST BE NOTED THAT WHILST MEASURES OF A PURELY PREPARATORY CHARACTER MAY NOT THEMSELVES BE THE SUBJECT OF AN APPLICATION FOR A DECLARATION THAT THEY ARE VOID , ANY LEGAL DEFECTS THEREIN MAY BE RELIED UPON IN AN ACTION DIRECTED AGAINST THE DEFINITIVE ACT FOR WHICH THEY REPRESENT A PREPARATORY STEP .
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