Unnamed: 0
int64 0
869k
| 0
stringlengths 36
32.8k
⌀ | 1
stringlengths 8
29.9k
| 2
int64 0
1
|
|---|---|---|---|
864,500 | 72. It follows moreover from the provisions and principles referred to in paragraph 54 above that, when licences such as those in the cases before the referring court are awarded, the licensing authority has an obligation of transparency consisting inter alia in ensuring, for the benefit of any potential tenderer, a degree of advertising sufficient to enable the licences to be opened up to competition and the impartiality of the procurement procedures to be reviewed ( Commission v Italy , paragraph 24 and the case‑law cited; Sporting Exchange , paragraphs 40 and 41; and Engelmann , paragraph 50). | 58. Furthermore, it cannot be maintained that to reach that conclusion is to disregard the industrial or commercial character of the needs in the general interest which those companies meet, because that aspect is necessarily taken into consideration for the purpose of determining whether or not the entity concerned meets the condition set out in the first indent of the second subparagraph of Article 1(b) of Directives 92/50, 93/36 and 93/37. | 0 |
864,501 | 29. In the second place, Member States are required to ensure compliance with the obligations to which taxable persons are subject, whilst enjoying in that respect a certain measure of latitude, inter alia, as to how they use the means at their disposal (see judgments in Commission v Italy , C‑132/06, EU:C:2008:412, paragraph 38, and Profaktor Kulesza, Frankowski, Jóźwiak, Orłowski, C‑188/09, EU:C:2010:454, paragraph 22) subject to the obligation to ensure effective collection of the European Union’s own resources and not to create significant differences in the manner in which taxable persons are treated, either within a Member State or throughout the Member States (judgment in Commission v Italy , C‑132/06, EU:C:2008:412, paragraph 39). | 43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC. | 0 |
864,502 | 37
For the purpose of this examination, two conditions are required to be met. In the first place, the service provider must have a relationship with both the insurer and the insured party (judgment in Taksatorringen, C‑8/01, EU:C:2003:621, paragraph 44). That relationship can be only indirect if the provider is a subcontractor of the broker or agent (see, to that effect, judgment in J.C.M. Beheer, C‑124/07, EU:C:2008:196, paragraph 29). In the second place, its activities must cover the essential aspects of the work of an insurance agent, such as the finding of prospective clients and their introduction to the insurer (see, to that effect, judgment in Arthur Andersen, C‑472/03, EU:C:2005:135, paragraphs 33 and 36). | 37 Consequently, the reply to the third part of the national court' s second question must be that it is for the national court to interpret the clause conferring jurisdiction invoked before it in order to determine which disputes fall within its scope. | 0 |
864,503 | 42. Furthermore, the Court has already held that the tax authorities cannot, as a general rule, require the taxable person wishing to exercise the right to deduct VAT to ensure that the issuer of the invoice relating to the goods and services in respect of which the exercise of that right is sought has the capacity of a taxable person, that he was in possession of the goods at issue and was in a position to supply them and that he has satisfied his obligations as regards declaration and payment of VAT, in order to be satisfied that there are no irregularities or fraud at the level of the traders upstream, or, second, to be in possession of documents in that regard (see Mahagében and Dávid , paragraph 61, and LVK – 56 , paragraph 61). Likewise, those authorities cannot require that taxable person to produce documents issued by that issuer and mentioning the ear tags of the animals subject to the identification and registration system established by Regulation No 1760/2000. | 17
In that connection, the Court has held, in the case of a ‘static’ contractual clause and in the context of Directive 77/187, that the latter does not in any way indicate that the EU legislature intended the transferee to be bound by collective labour agreements other than the one in force at the time of the transfer and, consequently, that the terms and conditions be subsequently amended through the application of a new collective labour agreement concluded after the transfer (see, to that effect, judgment of 9 March 2006, Werhof, C‑499/04, EU:C:2006:168, paragraph 29). | 0 |
864,504 | 34 In a situation of that kind, it must be concluded that in practice provisions such as those at issue in the main proceedings result in discrimination against women employees as compared with men and must in principle be regarded as contrary to Directive 76/207. The position would be different only if the distinction between those two categories of employee were justified by factors unrelated to any discrimination on grounds of sex (see inter alia Case 170/84 Bilka v Weber von Hartz [1986] ECR 1607, paragraph 29; Case 171/88 Rinner-Kühn v FWW Spezial-Gebäudereinigung [1989] ECR 2743, paragraph 12; and Case C-457/93 Kuratorium für Dialyse und Nierentransplantation v Lewark [1996] ECR I-243, paragraph 31). | 129 By the effect of that regulation, the Community thus acquired exclusive competence to contract with non-member countries the obligations relating to CRSs offered for use or used in its territory. | 0 |
864,505 | 114. Furthermore, knowledge of the effects of a plan or a project in the light of the conservation objectives relating to a given site is an essential prerequisite for the application of Article 6(4) of Directive 92/43, since, in the absence thereof, no condition for application of that derogating provision can be assessed. The assessment of any imperative reasons of overriding public interest and that of the existence of less harmful alternatives require a weighing up against the damage caused to the site by the plan or project under consideration. In addition, in order to determine the nature of any compensatory measures, the damage to the site must be precisely identified (see, to that effect, Commission v Italy , paragraph 83, and Solvay and Others , paragraph 74). | 29. It should also be added that, although the Treaty encourages dialogue between management and labour, it does not, however, contain provisions, like Articles 153 TFEU and 155 TFEU or Articles 1 and 4 of the Agreement on social policy (OJ 1992 C 191, p. 91), encouraging self-employed service providers to open a dialogue with the employers to which they provide services under a works or service contract and, therefore, to conclude collective agreements with a view to improving their terms of employment and working conditions (see, by analogy, judgment in Pavlov and Others , EU:C:2000:428, paragraph 69). | 0 |
864,506 | 35 Article 3(1) of the directive lays down the principle of the automatic transfer to the transferee of the rights and obligations incumbent on the transferor under the contracts of employment existing on the date of the transfer of the undertaking. The rule resulting from those provisions, according to which the transfer takes place without the consent of the parties, is mandatory; it is not possible to derogate from it in a manner prejudicial to employees. Consequently, the implementation of the rights conferred on employees by the directive may not be made subject to the consent of either the transferor or the transferee nor the consent of the employees' representatives or the employees themselves (Case C-362/89 D'Urso and Others [1991] ECR I-4105, paragraph 11). | 43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC. | 0 |
864,507 | 66. In accordance with settled case‑law, the judicial protection of natural or legal persons who are unable, by reason of the conditions for admissibility laid down in the fourth paragraph of Article 230 EC, directly to challenge Community measures of the type of the contested decision, must be effectively guaranteed by a right of action before national courts. The latter are required, in accordance with the principle of cooperation in good faith laid down by Article 10 EC, so far as possible, to interpret and apply national procedural rules governing the exercise of rights of action in a way that enables those persons to challenge before the courts the legality of any decision or other national measure relating to the application to them of a Community act such as that at issue, by pleading the invalidity of such an act and by asking them to make a reference to the Court of Justice for a preliminary ruling on validity (see Unión de Pequeños Agricultores v Council , paragraphs 40 to 42, and Commission v Jégo-Quéré , paragraphs 30 to 32; see also C‑15/06 P Regione Siciliana v Commission , paragraph 39). | 39. Consequently, it must be concluded that the concept of ‘services’ within the meaning of the directive includes services provided in connection with retail trade in goods. | 0 |
864,508 | 19. In the main proceedings, it is common ground that Ms Walderdorff entered into a contract with the angling club whereby, on payment of consideration she granted the right to fish in several areas of water for a period of 10 years. The Court has already ruled that an area which is wholly or partly underwater can itself be categorised as immovable property that can be leased or let (see, to that effect, Fonden Marselisborg Lystbådehavn , paragraph 34, and Case C‑166/05 Heger [2006] ECR I‑7749, paragraph 20). | 67. As regards the relevance of that ground of justification in the light of circumstances such as those of the main proceedings, to permit resident companies to grant unusual or gratuitous advantages to companies with which they have a relationship of interdependence that are established in other Member States, without making provision for any corrective tax measures, carries the risk that, by means of artificial arrangements, income transfers may be organised within companies having a relationship of interdependence towards those established in Member States applying the lowest rates of taxation or in Member States in which such income is not taxed (see, to that effect, Oy AA , paragraph 58). | 0 |
864,509 | 26
Concerning the last point, the Court recalls that the need to provide an interpretation of EU law which will be of use to the national court requires that the national court define the factual and legal context of the questions it is asking or, at the very least, that it explain the factual circumstances on which those questions are based. Those requirements are of particular importance in the area of competition, where the factual and legal situations are often complex (judgment of 21 November 2013, Deutsche Lufthansa, C‑284/12, EU:C:2013:755, paragraph 20). | 70 AS REGARDS THE APPLICATION OF ARTICLE 86 TO A SYSTEM OF DISCOUNTS CONDITIONAL UPON THE ATTAINMENT OF SALES TARGETS , SUCH AS DESCRIBED ABOVE , IT MUST BE STATED FIRST OF ALL THAT IN PROHIBITING ANY ABUSE OF A DOMINANT POSITION ON THE MARKET IN SO FAR AS IT MAY AFFECT TRADE BETWEEN MEMBER STATES ARTICLE 86 COVERS PRACTICES WHICH ARE LIKELY TO AFFECT THE STRUCTURE OF A MARKET WHERE , AS A DIRECT RESULT OF THE PRESENCE OF THE UNDERTAKING IN QUESTION , COMPETITION HAS ALREADY BEEN WEAKENED AND WHICH , THROUGH RECOURSE TO METHODS DIFFERENT FROM THOSE GOVERNING NORMAL COMPETITION IN PRODUCTS OR SERVICES BASED ON TRADERS ' PERFORMANCE , HAVE THE EFFECT OF HINDERING THE MAINTENANCE OR DEVELOPMENT OF THE LEVEL OF COMPETITION STILL EXISTING ON THE MARKET .
| 0 |
864,510 | 33 In the absence of Community rules on the recovery of national charges levied though not due, it is for the domestic legal system of each Member State to designate the courts and tribunals having jurisdiction and to lay down the detailed procedural rules governing actions for safeguarding rights which individuals derive from Community law, provided, first, that such rules are not less favourable than those governing similar domestic actions (principle of equivalence) and, secondly, that they do not render virtually impossible or excessively difficult the exercise of rights conferred by Community law (principle of effectiveness) (see, inter alia, Aprile, cited above, paragraph 18). | 61. Il est de principe que les lois modificatives d’une disposition législative, telles que les règlements de modification du statut, s’appliquent, sauf dérogation, aux effets futurs des situations nées sous l’empire de la loi ancienne (voir, en ce sens, arrêt du 29 juin 1999, Butterfly Music, C‑60/98, Rec. p. I‑3939, point 24). | 0 |
864,511 | 10. It is settled case-law that Directive 98/34 is designed to protect, by means of preventive monitoring, the free movement of goods, which is one of the foundations of the European Union, and that this control serves a useful purpose in that technical regulations falling within the scope of that directive may constitute obstacles to trade in goods between Member States, such obstacles being permissible only if they are necessary to satisfy compelling requirements relating to the public interest (see Case C‑194/94 CIA Security International [1996] ECR I‑2201, paragraphs 40 and 48, and Case C‑303/04 Lidl Italia [2005] ECR I‑7865, paragraph 22). | 88. The General Court concluded, in paragraph 360 of the judgment under appeal, that, in such a situation, the onus was on the appellant to react during the administrative procedure, or be faced with the prospect of no longer being able to do so, by demonstrating that, despite the factors relied on by the Commission, the appellant could not be held liable for the infringement committed by the companies in the Knauf Group. | 0 |
864,512 | 106. However, for reasons explained more fully by the Advocate General in points 201 to 204 of his Opinion, Turkish lorry drivers like Mr Abatay and Others, who are employed by an undertaking such as that described in the previous paragraph, may also invoke the protection of Article 41(1) (see, to that effect, for comparison, Case C-350/96 Clean Car Autoservice [1998] ECR I-2521, paragraphs 19 to 21). The paid employees of the provider of services are indispensable to enable him to provide his services. | 33. The German Government adds essentially that child-raising allowance is granted in order to benefit persons who, by their choice of residence, have established a real link with German society. It says that, in that context, a residence condition such as that at issue in the main proceedings is justified. | 0 |
864,513 | 53. By contrast, although the aim of Directive 2004/38 is to facilitate and strengthen the exercise of the primary and individual right – conferred directly on all Union citizens by the Treaty – to move and reside freely within the territory of the Member States (see Case C‑127/08 Metock and Others [2008] ECR I‑6241, paragraphs 82 and 59; Case C‑162/09 Lassal [2010] ECR I‑9217, paragraph 30; and Case C‑434/09 McCarthy [2011] ECR I‑3375, paragraph 28), it is also intended, as is apparent from Article 1(a) thereof, to set out the conditions governing the exercise of that right (see, to that effect, McCarthy , paragraph 33, and Joined Cases C‑424/10 and C‑425/10 Ziolkowski and Szeja [2011] ECR I‑0000, paragraphs 36 and 40), which include, where residence is desired for a period of longer than three months, the condition laid down in Article 7(1)(b) of the directive that Union citizens who do not or no longer have worker status must have sufficient resources. | 34 In those circumstances, the reasons cited by the Swedish Government, namely the impossibility of applying to capital life assurance policies taken out with companies not established in Sweden the same tax regime as that applied to such insurance policies taken out with companies which are established in Sweden and the need to fill the fiscal vacuum arising from the non-taxation of savings in the form of capital life assurance policies taken out with companies not established in Sweden are not such as to justify the inclusion in national legislation on the taxation of capital life assurance of elements as restrictive of the freedom to provide services as those contained in the legislation in question in the main proceedings. | 0 |
864,514 | 36. Article 33 of the Sixth Directive does not, on the other hand, preclude the maintenance or introduction of a tax which does not display one of the essential characteristics of VAT (Case C‑130/96 Solisnor-Estaleiros Navais [1997] ECR I‑5053, paragraphs 19 and 20; GIL Insurance and Others , paragraph 34; and Banca Popolare di Cremona , paragraph 27). | 38. All of the above criteria are cumulative, with the result that a contract between public entities can fall outside the scope of European Union public procurement rules by virtue of that exception only if that contract fulfils all of those criteria (see, to that effect, Ordine degli Ingegneri della Provincia di Lecce and Others , paragraph 36). | 0 |
864,515 | 42. In those circumstances, the consideration actually received by an operator in return for making gaming machines available is subject to ‘mandatory statutory requirements’ and, as a result, consists only of ‘the proportion of the stakes which he can actually take for himself’ (see Glawe , paragraph 9, and Case C‑377/11 International Bingo Technology [2012] ECR I‑0000, paragraph 26), that is to say, the cash receipts after a set interval. | 28 It follows from the grounds of the judgment in Skanavi and Chryssanthakopoulos, paragraphs 36 to 39, that the justification for the restriction imposed on the power of the Member States to provide for criminal penalties in the event of breach of the obligation to exchange driving licences is the free movement of persons established by the Treaty. | 0 |
864,516 | 20. It is to be noted at the outset that management services provided by a third-party manager fall, in principle, within the scope of Article 13B(d)(6) of the Sixth Directive, since the management of special investment funds that is referred to in Article 13B(d)(6) is defined according to the nature of the services provided and not according to the person supplying or receiving the service (see, to this effect, Case C‑169/04 Abbey National [2006] ECR I‑4027, paragraphs 66 to 69). | 57. À cet égard, il convient de rappeler qu’une violation, par une juridiction de l’Union, de son obligation résultant de l’article 47, deuxième alinéa, de la Charte de juger les affaires qui lui sont soumises dans un délai raisonnable doit trouver sa sanction dans un recours en indemnité porté devant le Tribunal, un tel recours constituant un remède effectif. Ainsi, une demande visant à obtenir réparation du préjudice causé par le non‑respect, par le Tribunal, d’un délai de jugement raisonnable ne peut être soumise directement à la Cour dans le cadre d’un pourvoi, mais doit être introduite devant le Tribunal lui-même (arrêt Telefónica et Telefónica de España/Commission, C‑295/12 P, EU:C:2014:2062, point 66 et jurisprudence citée). | 0 |
864,517 | 70. Second, as is apparent from the case-law of the Court of Justice, there is genuine use of a trade mark where the mark is used in accordance with its essential function, which is to guarantee the identity of the origin of the goods or services for which it is registered, in order to create or preserve an outlet for those goods or services; genuine use does not include token use for the sole purpose of preserving the rights conferred by the mark. When assessing whether use of the trade mark is genuine, regard must be had to all the facts and circumstances relevant to establishing whether the commercial exploitation of the mark in the course of trade is real, particularly whether such use is viewed as warranted in the economic sector concerned to maintain or create a share in the market for the goods or services protected by the mark, the nature of those goods or services, the characteristics of the market and the scale and frequency of use of the mark (see, regarding Article 10(1) of First Council Directive 89/104/EEC of 21 December 1988 to approximate the laws of the Member States relating to trade marks (OJ 1989 L 40, p. 1), a provision which is identical to Article 15(1) of Regulation No 40/94, Ansul , paragraph 43, and order in La Mer Technology , paragraph 27). | 43. In the light of the foregoing considerations the reply to the first question must be that Article 12(1) of the Directive must be interpreted as meaning that there is "genuine use" of a trade mark where the mark is used in accordance with its essential function, which is to guarantee the identity of the origin of the goods or services for which it is registered, in order to create or preserve an outlet for those goods or services; genuine use does not include token use for the sole purpose of preserving the rights conferred by the mark. When assessing whether use of the trade mark is genuine, regard must be had to all the facts and circumstances relevant to establishing whether the commercial exploitation of the mark is real, particularly whether such use is viewed as warranted in the economic sector concerned to maintain or create a share in the market for the goods or services protected by the mark, the nature of those goods or services, the characteristics of the market and the scale and frequency of use of the mark. The fact that a mark is not used for goods newly available on the market but for goods that were sold in the past does not mean that its use is not genuine, if the proprietor makes actual use of the same mark for component parts that are integral to the make-up or structure of such goods, or for goods or services directly connected with the goods previously sold and intended to meet the needs of customers of those goods.
The second question | 1 |
864,518 | 38 Likewise, in applying their national provisions, Member States may not ignore the knowledge and qualifications already acquired by the person concerned in another Member State (see Case C-340/89 Vlassopoulou v Ministerium fuer Justiz, Bundes- und Europaangelegenheiten Baden-Wuerttemberg [1991] ECR I-2357, paragraph 15). Consequently, they must take account of the equivalence of diplomas (see the judgment in Thieffry, paragraphs 19 and 27) and, if necessary, proceed to a comparison of the knowledge and qualifications required by their national rules and those of the person concerned (see the judgment in Vlassopoulou, paragraph 16). | 87. Ainsi, les propositions de la Commission ne sauraient lier la Cour et ne constituent qu’une base de référence utile. De même, des lignes directrices telles que celles contenues dans les communications de la Commission ne lient pas la Cour, mais contribuent à garantir la transparence, la prévisibilité et la sécurité juridique de l’action menée par cette institution (arrêt Commission/Grèce, C‑369/07, EU:C:2009:428, point 112 et jurisprudence citée).
Sur l’astreinte | 0 |
864,519 | 49
The Court has consistently held that the fundamental rights guaranteed in the legal order of the European Union are applicable in all situations governed by EU law and that the applicability of EU law entails applicability of the fundamental rights guaranteed by the Charter (see, to that effect, judgments of 26 February 2013, Åkerberg Fransson, C‑617/10, EU:C:2013:105, paragraphs 19 to 21, and of 26 September 2013, Texdata Software, C‑418/11, EU:C:2013:588, paragraphs 72 and 73). | 21. Il y a lieu, également, de rappeler qu’il appartenait au Tribunal d’apprécier, comme il l’a fait, si une bonne administration de la justice justifiait, dans les circonstances de l’espèce, de rejeter au fond le recours dans cette affaire sans statuer sur l’exception d’irrecevabilité soulevée par le Conseil, ce qui ne peut être regardée comme faisant grief à ce dernier (voir arrêt du 26 février 2002, Conseil/Boehringer, C‑23/00 P, Rec. p. I‑1873, point 52). | 0 |
864,520 | 27. However, according to the Court’s settled case‑law, in interpreting a provision of EU law, it is necessary 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, judgment in Brain Products , C‑219/11, EU:C:2012:742, paragraph 13 and the case-law cited). | 16 In such circumstances, the essential function of the trade mark would be jeopardized if the proprietor of the trade mark could not exercise the right conferred on him by national legislation to oppose the importation of similar goods bearing a designation liable to be confused with his own trade mark, because, in such a situation, consumers would no longer be able to identify for certain the origin of the marked goods and the proprietor of the trade mark could be held responsible for the poor quality of goods for which he was in no way accountable . | 0 |
864,521 | 21. In order to determine the nature of the civil liability claims brought before the referring court, it is important first to check whether they are, regardless of their classification under national law, contractual in nature (see, to that effect, Case C‑167/00 Henkel [2002] ECR I‑8111, paragraph 37). | 33. That is a fortiori true because the applicable Community legislation includes provisions which employ wide and general terms, such as the concept of " swift and adequate compensation" , which lend themselves to diverging interpretations. | 0 |
864,522 | 15. It is only during the phase in which rights are acquired on an incremental basis in accordance with the length of the paid legal employment as set out in the three indents of Article 6(1) of Decision No 1/80 and, therefore, only for the purpose of calculating the various periods of employment necessary for that purpose, that Article 6(2) lays down the effects on those periods of the various causes of interruption of employment (see, to that effect, Case C-434/93 Bozkurt [1995] ECR I‑1475, paragraph 38; Tetik , paragraphs 36 to 39; and Nazli , paragraph 40). | 68
The Court finds that that is the position here. As the General Court itself, in paragraphs 85 and 86 of the judgment under appeal, in the interests of economy of procedure, applied the principles stemming from the judgment of 26 February 2002, Council v Boehringer (C‑23/00 P, EU:C:2002:118, paragraph 52), economy of procedure also justifies the Court in examining the third ground of appeal on the merits without ruling beforehand on the plea of inadmissibility raised. | 0 |
864,523 | 44
Such factors include the duration, regularity, conditions and reasons for the child’s stay on the territory of a Member State and the child’s nationality (see, to that effect, judgment of 2 April 2009, A, C‑523/07, EU:C:2009:225, paragraph 39). In addition, the relevant factors vary according to the age of the child concerned (judgment of 22 December 2010, Mercredi, C‑497/10 PPU, EU:C:2010:829, paragraph 53). | 47. Selon une jurisprudence constante, l’infliction d’une astreinte ne se justifie, en principe, que pour autant que perdure le manquement tiré de l’inexécution d’un précédent arrêt jusqu’à l’examen des faits par la Cour (arrêt Commission/Grèce, C‑378/13, EU:C:2014:2405, point 47). | 0 |
864,524 | 27 Second, the Court has consistently held that it is essential to avoid, so far as possible, creating a situation in which a number of courts have jurisdiction in respect of one and the same contract, in order to preclude the risk of irreconcilable decisions and to facilitate the recognition and enforcement of judgments in States other than those in which they were delivered (Case 14/76 De Bloos [1976] ECR 1497, paragraph 9; Case 266/85 Shenavai [1987] ECR 239, paragraph 8; Case C-125/92 Mulox IBC [1993] ECR I-4075, paragraph 21; Case C-383/95 Rutten [1997] ECR I-57, paragraph 18; and Case C-420/97 Leathertex [1999] ECR I-6747, paragraph 31). | 15 The next point to note is that a charge of the kind referred to by the national court does not have the essential features of VAT, mentioned above. | 0 |
864,525 | 60 Finally, it is true that the employment rights thus conferred on Turkish workers necessarily imply the existence of a corresponding right of residence for the persons concerned, since otherwise the right of access to the labour market and the right to work as an employed person would be rendered entirely ineffective (see, to that effect, Sevince, cited above, paragraph 29; Case C-237/91 Kus v Landeshauptstadt Wiesbaden [1992] ECR I-6781, paragraph 29; Case C-434/93 Bozkurt v Staatssecretaris van Justitie [1995] ECR I-1475, paragraph 28; Case C-340/97 Nazli v Stadt Nürnberg [2000] ECR I-957, paragraph 28) and that such persons may therefore claim an extension of their residence in the Member State concerned in order to continue lawful employment there (see, in particular, Kus, paragraph 36; Case C-36/96 Günaydin v Freistaat Bayern [1997] ECR I-5143, paragraph 55; Case C-98/96 Ertanir v Land Hessen [1997] ECR I-5179, paragraph 62; Case C-1/97 Birden v Stadtgemeinde Bremen [1998] ECR I-7747, paragraph 69). However, according to that same case-law, the legality of a Turkish national's employment in the host Member State presupposes a stable and secure situation as a member of the labour force of that Member State and, by virtue thereof, entails an undisputed right of residence (Sevince, paragraph 30; Kus, paragraphs 12 and 22; Bozkurt, paragraph 26). | 46 Since 1993 acts of violence and vandalism have not been directed solely at the means of transport of agricultural products but have extended to the wholesale and retail sector for those products. | 0 |
864,526 | 72. Finally, the restrictions imposed by the Italian legislation must not go beyond what is necessary to attain the end in view. In that context the national court must consider whether the criminal penalty imposed on any person who from his home connects by internet to a bookmaker established in another Member State is not disproportionate in the light of the Court ' s case-law (see Case C-193/94 Skanavi and Chryssanthakopoulos [1996] ECR I-929, paragraphs 34 to 39, and Case C-459/99 MRAX [2002] ECR I-6591, paragraphs 89 to 91), especially where involvement in betting is encouraged in the context of games organised by licensed national bodies. | 59. As is clear from the explanatory memorandum to the Proposal for Directive 2001/29 (COM(97) 628), confirmed by recital 25 of that directive, making available to the public, for the purposes of that provision, is intended to refer to ‘interactive on-demand transmissions’ characterised by the fact that members of the public may access them from a place and at a time individually chosen by them. | 0 |
864,527 | 42. Freedom of establishment, which Article 43 EC grants to Union nationals and which includes the right to take up and pursue activities as self-employed persons and to set up and manage undertakings, under the same conditions laid down for its own nationals by the law of the Member State where such establishment is effected, entails, in accordance with Article 48 EC, for companies or firms formed in accordance with the law 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 the Member State concerned through a subsidiary, branch or agency (see, inter alia, Case C‑307/97 Saint-Gobain ZN [1999] ECR I‑6161, paragraph 35; Cadbury Schweppes and Cadbury Schweppes Overseas , paragraph 41; and Case C‑524/04 Test Claimants in the Thin Cap Group Litigation [2007] ECR I‑2107, paragraph 36). | 43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC. | 0 |
864,528 | 27. That finding is borne out by the fact that the membership contract in question provides for the provision of services which are made available to club members on the same terms as those offered to clients of the hotel complex. As the Commission observed, those additional services go beyond the transfer of a right of use which constitutes the subject‑matter of a tenancy agreement. Although the content and nature of the services at issue in the main proceedings are not specified in the order for reference, it must none the less be observed that a complex contract concerning a range of services provided in return for a lump sum paid by the customer is outside the scope within which the exclusive jurisdiction laid down by Article 16(1) of the Convention finds its raison d’être and cannot constitute a tenancy as such within the meaning of that article (Case C-280/90 Hacker [1992] ECR I‑1111, paragraph 15). | 27 The aim of the procedure under that provision is to ensure that no Member State applies national rules derogating from the harmonised legislation without obtaining due confirmation from the Commission. | 0 |
864,529 | 143. It must be borne in mind that the general principle of Community law that everyone is entitled to a fair hearing, which is inspired by Article 6(1) of the ECHR, and in particular the right to legal process within a reasonable period, is applicable in the context of proceedings brought against a Commission decision imposing fines on an undertaking for infringement of competition law ( Baustahlgewebe v Commission , paragraphs 20 and 21; Joined Cases C‑238/99 P, C‑244/99 P, C‑245/99 P, C‑247/99 P, C‑250/99 P to C‑252/99 P and C‑254/99 P Limburgse Vinyl Maatschappij and Others v Commission [2003] ECR I‑8375, paragraph 179; Case C‑194/99 P Thyssen Stahl v Commission [2003] ECR I‑10821, paragraph 154; and Sumitomo Metal Industries and Nippon Steel v Commission , paragraph 115). | 154. The general principle of Community law that everyone is entitled to a fair hearing, and in particular the right to legal process within a reasonable period, is applicable in the context of proceedings brought against a Commission decision imposing fines on an undertaking for infringement of competition law (Case C-185/95 P Baustahlgewebe v Commission [1998] ECR I-8417, paragraph 21, and Limburgse Vinyl Maatschappij , paragraph 179). | 1 |
864,530 | 39
According to settled case-law, in the absence of harmonisation of EU legislation in the field of penalties applicable where conditions laid down by arrangements under that legislation are not complied with, Member States are empowered to choose the penalties which seem to them to be appropriate. They must, however, exercise that power in accordance with EU law and its general principles, and consequently in accordance with the principle of proportionality (see, in particular, judgments of 9 February 2012, Urbán, C‑210/10, EU:C:2012:64, point 23, and of 19 October 2016, EL-EM-2001, C‑501/14, EU:C:2016:777, paragraph 37). | 33 Neither of those examples is relevant. Far from demonstrating that an individual may enjoy a right of access to the employment market without a right of residence, they underline the fact that the right of residence is indispensable to access to and engagement in paid employment. | 0 |
864,531 | 37. Furthermore, funds which, without being collective investment undertakings within the meaning of the UCITS Directive, display characteristics identical to theirs and thus carry out the same transactions or, at least, display features that are sufficiently comparable for them to be in competition with such undertakings must also be regarded as special investment funds (see, to that effect, judgments in Abbey National , C‑169/04, EU:C:2006:289, paragraphs 53 to 56; JP Morgan Fleming Claverhouse Investment Trust and The Association of Investment Trust Companies , C‑363/05, EU:C:2007:391, paragraphs 48 to 51; Wheels Common Investment Fund Trustees and Others , C‑424/11, EU:C:2013:144, paragraph 24; and ATP PensionService , C‑464/12, EU:C:2014:139, paragraph 47). | 40. In actual fact, it is apparent, on the contrary, that the Community legislature intended to assimilate to motor fuels the additives added to them, whatever their nature, simply because they are added to those fuels, in order to make them subject to the same taxation regime as motor fuels. | 0 |
864,532 | 49. On that point, none of the parties has provided evidence to suggest that the information and consultation procedure was not properly followed and that the Slovenian Government was not in a position to assert its interests as regards the proposal for a regulation which led to the adoption of Regulation No 1228/2003, as provided for by that procedure (see, by way of analogy, Halyvourgiki and Helleniki Halyvourgia v Commission , cited above, paragraph 15). | 22. That measure, which does not, therefore, concern the monopoly’s exercise of its specific function, accordingly cannot be considered to relate to the very existence of that monopoly. | 0 |
864,533 | 70
With regard to whether the first ground of appeal is well founded, it must be borne in mind that the Court of Justice has held on many occasions that, although the EU rules in force until the end of 1999 do not lay down a time limit for the adoption of a decision on financial corrections by the Commission, since 2000 that has, however, been subject to compliance with a time limit laid down in EU law (see judgments of 4 September 2014, Spain v Commission, C‑192/13 P, EU:C:2014:2156, paragraphs 75 to 82; of 4 September 2014, Spain v Commission, C‑197/13 P, EU:C:2014:2157, paragraphs 75 to 82; of 22 October 2014, Spain v Commission, C‑429/13 P, EU:C:2014:2310, paragraph 29; of 4 December 2014, Spain v Commission, C‑513/13 P, not published, EU:C:2014:2412, paragraph 36; of 24 June 2015, Germany v Commission, C‑549/12 P and C‑54/13 P, EU:C:2015:412, paragraph 81, and of 24 June 2015, Spain v Commission, C‑263/13 P, EU:C:2015:415, paragraph 50). | 45
It follows that, as regards the account to be taken of those expenses, non-residents must, in principle, be treated in the same way as residents and must be able to deduct the same expenses as those which residents are allowed to deduct. | 0 |
864,534 | 43. If that should prove not to be the case, it would then be for the competent national authorities to show that that barrier to trade can be justified, in view of the products liable to be affected, by the objectives of protection of road safety and protection of the environment, which, according to the case-law, constitute overriding reasons in the public interest capable of justifying a measure having an effect equivalent to quantitative restrictions and that it is not only necessary, but proportionate in relation to such objectives (see, inter alia, judgment in Commission v Belgium , C‑150/11, EU:C:2012:539, paragraphs 54 and 55). | 19 The provisions in the directive which grant exemption from tax must be interpreted strictly since they constitute exceptions to the general principle that turnover tax is levied on all goods or services supplied for consideration by a taxable person . | 0 |
864,535 | 22. Quant à l’existence de restrictions aux mouvements de capitaux au sens de l’article 63, paragraphe 1, TFUE, il convient de rappeler que les mesures interdites par cette disposition comprennent celles qui sont de nature à dissuader les non-résidents de faire des investissements dans un État membre ou à dissuader les résidents dudit État membre d’en faire dans d’autres États (voir arrêts du 25 janvier 2007, Festersen, C‑370/05, Rec. p. I‑1129, point 24; du 18 décembre 2007, A, C‑101/05, Rec. p. I‑11531, point 40; du 22 janvier 2009, STEKO Industriemontage, C‑377/07, Rec. p. I‑299, point 23, ainsi que Busley et Cibrian Fernandez, précité, point 20). | 93
As regards the Commission’s treatment of the information submitted by an undertaking participating in the leniency programme, it is true that, in point 29 of that notice, the Commission accepts that it is aware that that notice will create legitimate expectations on which undertakings may rely when disclosing the existence of a cartel to it. | 0 |
864,536 | 67. In that regard, it should be borne in mind that the Court of First Instance is the sole judge of whether the information available concerning the cases before it needs to be supplemented (see, in particular, Joined Cases C-57/00 P and C-61/00 P Freistaat Sachsen and Others v Commission [2003] ECR I-9975, paragraph 47, and Case C-136/02 P Mag Instrument v OHIM [2004] ECR I-0000, paragraph 76). | 13 EVEN IF THE MEMBER STATE CONCERNED DOES NOT CONSIDER IT NECESSARY TO AVAIL ITSELF OF THE OPPORTUNITY TO SUBMIT ITS OBSERVATIONS, SUCH AN OPPORTUNITY CONSTITUTES AN ESSENTIAL GUARANTEE REQUIRED BY THE TREATY AND AMOUNTS TO AN ESSENTIAL PROCEDURAL REQUIREMENT IN PROCEEDINGS RELATING TO THE FINDING OF A FAILURE ON THE PART OF A MEMBER STATE . | 0 |
864,537 | 37. In order to reply to those questions, it must first be borne in mind that, according to settled case-law, the right of taxable persons to deduct the VAT due or already paid on goods purchased and services received as inputs from the VAT which they are liable to pay is a fundamental principle of the common system of VAT established by the relevant European Union legislation (see, inter alia, Case C-78/00 Commission v Italy [2001] ECR I-8195, paragraph 28; Case C-25/07 Sosnowska [2008] ECR I-5129, paragraph 14; and Case C-274/10 Commission v Hungary [2011] ECR I-7289, paragraph 42). | 18 That line of argument cannot be accepted. First, it is settled case-law that, in the context of the cooperation between the Court of Justice and the national courts provided for by Article 234 EC, it is solely for the national court before which the case has been brought and which must assume responsibility for the subsequent judicial decision, to determine in the light of the particular circumstances of the case both the need for a preliminary ruling in order to enable it to deliver judgment and the relevance of the questions which it submits to the Court (see, in particular, Joined Cases C-223/99 and C-260/99 Agorà and Excelsior [2001] ECR I-3605, paragraphs 18 and 19). In any event, in the present case, there is no suggestion in the order for reference that the Tribunale di Vicenza submitted the questions only on account of the 1997 reform relating to automatic payment of benefits. That reform is in fact mentioned by that court only in the description which it gives of the national legal context. | 0 |
864,538 | 14. The national courts, whose task it is to apply the provisions of Community law in areas within their jurisdiction, must ensure that they take full effect (see, inter alia, Case 106/77 Simmenthal [1978] ECR 629, paragraph 16; Case C-213/89 Factortame and Others [1990] ECR I-2433, paragraph 19; Case C-453/99 Courage and Crehan [2001] ECR I-6297, paragraph 25; and Muñoz and Superior Fruiticola , paragraph 28). | 43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC. | 0 |
864,539 | 22. In such circumstances, the burden of the charge levied but not due has been borne not by the taxable person, but by the purchaser to whom the cost has been passed on. Accordingly, to repay the taxable person the amount of the charge already collected from the purchaser would be tantamount to paying him twice over, which may be described as unjust enrichment, whilst in no way remedying the consequences for the purchaser of the illegality of the charge (Joined Cases C‑192/95 to C‑218/95 Comateb and Others [1997] ECR I‑165, paragraph 22, and Lady & Kid and Others , paragraph 19). | 25 In so far as the grant of the winter fuel payment to any of the categories of persons referred to is always subject to the materialisation of the risk of old age, that payment must be deemed to protect directly and effectively against that risk. | 0 |
864,540 | 42. It is true that, according to the Court’s case‑law relating to public contracts awarded in accordance with all the provisions of the various public procurement directives which preceded the adoption of the Directive, the purpose of the requirement to inform tenderers in advance of the award criteria and, where possible, of their relative weighting, is to ensure that the principles of equal treatment and transparency are complied with (see, inter alia, Case C‑470/99 Universale‑Bau and Others [2002] ECR I‑11617, paragraph 98, and Case C‑331/04 ATI EAC and Viaggi di Maio and Others [2005] ECR I‑10109, paragraphs 22 to 24). | 55 Second, the fact that a non-resident parent company will, unlike a resident parent company, not be subject to ACT when it in turn pays out dividends cannot justify denying the resident subsidiary of the non-resident parent the possibility of exemption from payment of ACT when paying dividends to the parent. | 0 |
864,541 | 60. According to settled case-law, the wording used in one language version of an EU provision cannot serve as the sole basis for the interpretation of that provision, or be made to override the other language versions in that regard. (see, in particular, Case C-187/07 Endendijk [2008] ECR I‑2115, paragraph 23; Case C-239/07 Sabatauskas and Others [2008] ECR I‑7523, paragraph 38). The various language versions of a text of EU law must be given a uniform interpretation and hence, in the case of divergence between the language versions, the provision in question must be interpreted by reference to the purpose and general scheme of the rules of which it forms a part (see, to that effect, Endendijk , cited above, at paragraph 24, and Case C‑340/08 M and Others [2010] ECR I-0000, paragraph 44). | 27 The Federal Republic of Germany puts forward three arguments in support of this plea in law. | 0 |
864,542 | 18 It is settled case-law that, in the context of the cooperation between the Court of Justice and the national courts established by Article 234 EC, it is solely for the national court before which the dispute has been brought, and which must assume responsibility for the subsequent judicial decision, to determine in the light of the particular circumstances of the case both the need for a preliminary ruling in order to enable it to deliver judgment and the relevance of the questions which it submits to the Court. Consequently, where the questions submitted by the national court concern the interpretation of Community law, the Court of Justice is, in principle, bound to give a ruling (see, for example, Case C-415/93 Bosman [1995] ECR I-4921, paragraph 59). | 28. The German Government states that the Commission has not indicated the dosage above which a distinction could be made between a food supplement and a medicinal product and that cer tain Member States have adopted stricter recommendations than those of the German Food Association. It contends that it may not be inferred from scientific knowledge that the triple amount rule is wrong from the dietary or health point of view. | 0 |
864,543 | 53. It follows that all the international commitments challenged in this action must be assessed in relation to the provisions of Community law cited by the Commission in support of this action (see, to that effect, Commission v Denmark , paragraphs 36 to 42; Commission v Sweden , paragraphs 34 to 40; Commission v Finland , paragraphs 36 to 42; Commission v Belgium , paragraphs 47 to 53; Commission v Luxembourg , paragraphs 42 to 48, and Commission v Austria , paragraphs 46 to 52). | 53. Article 35(1) EU, in that it does not enable national courts to refer a question to the Court for a preliminary ruling on a common position but only a question concerning the acts listed in that provision, treats as acts capable of being the subject of such a reference for a preliminary ruling all measures adopted by the Council and intended to produce legal effects in relation to third parties. Given that the procedure enabling the Court to give preliminary rulings is designed to guarantee observance of the law in the interpretation and application of the Treaty, it would run counter to that objective to interpret Article 35(1) EU narrowly. The right to make a reference to the Court for a preliminary ruling must therefore exist in respect of all measures adopted by the Council, whatever their nature or form, which are intended to have legal effects in relation to third parties (see, by analogy, Case 22/70 Commission v Council (ERTA) [1971] ECR 263, paragraphs 38 to 42, and Case C-57/95 France v Commission [1997] ECR I‑1627, paragraph 7 et seq.). | 0 |
864,544 | 22. The Court has recognised that it is compatible with European Union law to have a national procedural rule laying down a reasonable time-limit by which an economic operator is required to claim repayment of a tax collected in breach of European Union law, failing which its claim will be time-barred. Such a time-limit is not liable to make it in practice impossible or excessively difficult to exercise the rights conferred by European Union law. In that regard, the Court has already ruled that a three-year time-limit appears reasonable (see Case C-228/96 Aprile [1998] ECR I-7141, paragraph 19; Case C-445/06 Danske Slagterier [2009] I-2119, paragraph 32; and Case C-542/08 Barth [2010] ECR I-3189, paragraph 28). | 58. Concerning, finally, the prevention of tax avoidance, it must be acknowledged that the possibility of transferring the taxable income of a subsidiary to a parent company with its establishment in another Member State carries the risk that, by means of purely artificial arrangements, income transfers may be organised within a group of companies towards companies established in Member States applying the lowest rates of taxation or in Member States in which such income is not taxed. That possibility is reinforced by the fact that the Finnish system of intra-group financial transfers does not require the transferee to have suffered losses. | 0 |
864,545 | 87. Finally, it should be pointed out that, according to settled case-law, the prohibition on discrimination is not concerned with any disparities in treatment which may result, between the Member States, from divergences existing between the legislation of the various Member States so long as that legislation affects equally all persons subject to it (Case C-428/07 Horvath [2009] ECR I-6355, paragraph 55 and the case-law cited). The Court held that while it is true that that principle was developed in the context of the interpretation of provisions of European Union law with a view to assessing the compatibility of national legislation by reference to the principle of non-discrimination, the situation cannot be any different as regards the assessment of the validity of the provision of European Union law granting the Member States a margin of discretion by virtue of which they adopt such different legislation (see, by analogy, Case C-373/11 Panellinios Syndesmos Viomichanion Metapoiisis Kapnou [2013] ECR I-0000, paragraphs 35 and 36). | 21. Concerning the context in which the expression is used, it is clear that the exemption provided for in Article 13B(d)(2) of the Sixth Directive concerns, in addition to the assumption of obligations, the negotiation and assumption of credit guarantees or any other security for money and the management of credit guarantees. It is common ground that all those transactions are, by their nature, financial services. | 0 |
864,546 | 20. While the Court has stressed the importance of the period of the letting in those judgments, it has done so in order to distinguish a transaction comprising the letting of immovable property, which is usually a relatively passive activity linked simply to the passage of time and not generating any significant added value (see, to that effect, Goed Wonen , paragraph 52), from other activities which are either industrial and commercial in nature, such as the exemptions referred to in Article 13B(b)(1) to (4) of the Sixth Directive, or have as their subject‑matter something which is best understood as the provision of a service rather than simply the making available of property, such as the right to use a golf course ( Stockholm Lindöpark , paragraphs 24 to 27), the right to use a bridge in consideration of payment of a toll ( Commission v Ireland ) or the right to install cigarette machines in commercial premises ( Sinclair Collis , paragraphs 27 to 30). | 70. The Fourth Directive is not designed to lay down the conditions in which the annual accounts of companies may or must serve as a basis for the determination by the tax authorities of the Member States of the basis for assessment and the amount of taxes, such as the trade tax at issue in the main proceedings. However, it is in no way excluded that annual accounts might be used by Member States as a reference base for tax purposes. | 0 |
864,547 | 34. In that regard, it is appropriate to bear in mind that, by virtue of settled case-law, the condition that the decision forming the subject-matter of the proceedings must be of ‘direct concern’ to a natural or legal person, as it is stated in the fourth paragraph of Article 230 EC, requires the Community measure complained of to affect directly the legal situation of the individual and leave no discretion to the addressees of that measure, who are entrusted with the task of implementing it, such implementation being purely automatic and resulting from Community rules without the application of other intermediate rules (see, inter alia, Case C‑404/96 P Glencore Grain v Commission [1998] ECR I‑2435, paragraph 41, and the case-law cited). | 36 IT MUST BE CONCLUDED FROM THIS THAT UNTIL MORE APPROPRIATE METHODS HAVE BEEN WORKED OUT, THE COMMUNITY RULES IN THE WINE SECTOR DO NOT PROHIBIT MEMBER STATES FROM USING THE 100* METHOD TO MEASURE THE DRY EXTRACT OF WINE IN ORDER TO APPLY A PRESUMPTION IN LAW OF OVER-ALCOHOLIZATION BASED ON THE PROPORTION OF ALCOHOL TO DRY EXTRACT . | 0 |
864,548 | 63 As regards the Commission's obligation to state reasons, it is settled case-law that the statement of reasons required by Article 190 of the Treaty must be appropriate to the act at issue and must disclose in a clear and unequivocal fashion the reasoning followed by the institution which adopted the measure in question in such a way as to enable the persons concerned to ascertain the reasons for the measure and to enable the competent Community court to exercise its power of review. The requirements to be satisfied by the statement of reasons depend on the circumstances of each case, in particular the content of the measure in question, the nature of the reasons given and the interest which the addressees of the measure, or other parties to whom it is of direct and individual concern, may have in obtaining explanations. It is not necessary for the reasoning to go into all the relevant facts and points of law, since the question whether the statement of reasons meets the requirements of Article 190 of the Treaty must be assessed with regard not only to its wording but also to its context and to all the legal rules governing the matter in question (see, in particular, Joined Cases 296/82 and 318/82 Netherlands and Leeuwarder Papierwarenfabriek v Commission [1985] ECR 809, paragraph 19, Case C-350/88 Delacre and Others v Commission [1990] ECR I-395, paragraphs 15 and 16, and Case C-56/93 Belgium v Commission [1996] ECR I-723, paragraph 86). | 16 It is not necessary, however, for details of all relevant factual and legal aspects to be given . The Court has consistently held that the question whether the statement of the grounds for a decision meets the requirements of Article 190 of the Treaty must be assessed with regard not only to its wording but also to its context and to all the legal rules governing the matter in question ( see paragraph 38 of the judgment in University of Groningen; paragraphs 36 and 37 of the judgment of 23 February 1978 in Case 92/77 An Bord Bainne v Minister for Agriculture (( 1978 )) ECR 497; and paragraphs 18 to 22 of the judgment of 25 October 1978 in Case 125/77 Koninklijke Scholten-Honig v Hoofdproduktschap voor Akkerbouwprodukten (( 1978 )) ECR 1991 ). Moreover, the degree of precision of the statement of the reasons for a decision must be weighed against practical realities and the time and technical facilities available for making the decision ( see the judgment of 1 December 1965 in Case 16/65 Firma C . Schwarze v Einfuhr - und Vorratsstelle fuer Getreide und Futtermittel (( 1965 )) ECR 877 ). | 1 |
864,549 | 82. À cet égard, il ressort de la jurisprudence relative à l’article 4, paragraphe 5, premier alinéa, de la sixième directive, dont le contenu correspond à celui de l’article 13, paragraphe 1, premier alinéa, de la directive 2006/112, que ces dispositions envisagent la situation dans laquelle des organismes de droit public exercent en qualité de sujets de droit public, dans le cadre du régime juridique qui leur est particulier, des activités ou opérations qui peuvent également être accomplies en concurrence avec eux par des particuliers sous un régime de droit privé ou sur la base de concessions administratives. En revanche, lorsque ces organismes de droit public agissent dans les mêmes conditions juridiques que des opérateurs économiques privés, ils ne peuvent être considérés comme exerçant ces activités ou opérations «en tant qu’autorités publiques» (voir, notamment, arrêts du 17 octobre 1989, Comune di Carpaneto Piacentino e.a., 231/87 et 129/88, Rec. p. 3233, point 16, ainsi que du 8 juin 2006, Feuerbestattungsverein Halle, C‑430/04, Rec. p. I‑4999, point 24). | 31. S’agissant de la seconde condition, relative à l’activité de l’entité concernée, il convient de rappeler qu’une entreprise réalise l’essentiel de son activité avec la collectivité qui la détient, au sens de l’arrêt Teckal, précité, si l’activité de cette entreprise est consacrée principalement à cette collectivité, toute autre activité ne revêtant qu’un caractère marginal (voir arrêt Carbotermo et Consorzio Alisei, précité, point 63). | 0 |
864,550 | 19 On the other hand, the right to be consulted in accordance with a provision of the Treaty is a prerogative of the Parliament (see Parliament v Council, cited above, paragraph 16) and the Parliament maintains that certain provisions of the contested directive have modified the obligations imposed on the Member States by the basic directive and by Directive 80/778, which are based respectively on Article 43 and Articles 100 and 235 of the Treaty ° which provide that the Parliament must be consulted. | 31. Ces considérations, établies en ce qui concerne les marchés et concessions de services, valent pour les marchés et concessions de travaux. | 0 |
864,551 | 39 Article 8(1) of Regulation No 729/70, which expressly lays down in this field the obligations imposed on Member States by Article 5 of the EC Treaty, defines, according to the Court's case-law, the principles according to which the Community and the Member States must ensure the implementation of Community decisions on agricultural intervention financed by the EAGGF and combat fraud and irregularities in relation to those operations. It obliges the Member States to take the measures necessary to satisfy themselves that the transactions financed by the EAGGF are actually carried out and are executed correctly (see Case C-2/93 Exportslachterijen van Oordegem v Belgische Dienst voor Bedrijfen en Landbouw [1994] ECR I-2283, paragraphs 17 and 18, and Case C-235/97 France v Commission [1998] ECR I-7555, paragraph 45). | 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 |
864,552 | 39. That directive seeks only to ensure a minimum level of protection for shareholders in all the Member States (see, Case C-441/93 Pafitis and Others [1996] ECR I‑1347, paragraph 38; Case C-42/95 Siemens [1996] ECR I‑6017, paragraph 13; and Case C-338/06 Commission v Spain [2008] ECR I‑0000, paragraph 23). | 72. In the present case, as regards, first, the suitability of the measure at issue in the main proceedings for achieving the objective pursued, it should be noted that it is apparent from the evidence provided to the Court that the purpose of the language requirement at issue is, in essence, to strengthen the monitoring of criminal activities related to prostitution by the delegation of part of that monitoring to the operators of prostitution businesses, by giving them the means to identify preventively evidence of the existence of such criminal activities. | 0 |
864,553 | 18 It follows that the owner of a trade mark protected by the legislation of a Member State cannot rely on that legislation in order to oppose the importation or marketing of a product which was put on the market in another Member State by him or with his consent (see, in particular, Case 16/74 Centrafarm v Winthrop [1974] ECR 1183, paragraphs 7 to 11; HAG II, paragraph 12; and IHT Internationale Heiztechnik, paragraphs 33 and 34). | 48. In the case at issue in the main proceedings here, however, the factual context is different. At the time when the shareholder fully taxable in Finland receives dividends, the profits thus distributed have already been subject to taxation by way of corporation tax, irrespective of whether those dividends come from Finnish or from Swedish companies. The objective pursued by the Finnish tax legislation, which is to eliminate the double taxation of profits distributed in the form of dividends, may be achieved by also granting the tax credit in favour of profits distributed in that way by Swedish companies to persons fully taxable in Finland. | 0 |
864,554 | 20. Secondly, the Court has earlier held that benefits intended to improve the state of health and quality of life of persons reliant on care, such as those at issue in the main proceedings, have as their essential purpose the supplementing of sickness insurance benefits and must accordingly be regarded as ‘sickness benefits’ for the purpose of Article 4(1)(a) of Regulation No 1408/71 (Case C-160/96 Molenaar [1998] ECR I-843, paragraphs 22 to 24; Case C-215/99 Jauch [2001] ECR I-1901, paragraph 28, and Case C‑286/03 Hosse [2006] ECR I-1771, paragraph 38). | 17 Indeed, as the Advocate General points out in section 14 of his Opinion, such an obligation presupposes the harmonization of the social security legislation of the Member States and no such harmonization has been carried out as Community law stands at present. | 0 |
864,555 | 25. Consequently, where questions submitted by national courts concern the interpretation of a provision of Community law, the Court is, in principle, obliged to give a ruling (see Dzodzi and Gmurzynska-Bscher , cited above, paragraphs 35 and 20 respectively). Neither the wording of Article 177 nor the aim of the procedur e established by that article indicates that the Treaty makers intended to exclude from the jurisdiction of the Court requests for a preliminary ruling on a Community provision where the domestic law of a Member State refers to that Community provision in order to determine the rules applicable to a situation which is purely internal to that State (see Dzodzi and Gmurzynska-Bscher , cited above, paragraphs 36 and 25 respectively). | 46. That conclusion is supported both by the subject-matter and purpose of short-term incapacity benefit in youth and by the basis on which it is calculated and the conditions for granting it (see, by analogy, Case 171/82 Valentini [1983] ECR 2157, paragraph 13; De Cuyper , paragraph 25; and Petersen , paragraph 21). | 0 |
864,556 | 21 The first point to note is that due consultation of the Parliament in the cases provided for by the Treaty constitutes an essential procedural requirement, disregard of which renders the measure concerned void. The effective participation of the Parliament in the legislative process of the Community, in accordance with the procedures laid down by the Treaty, represents an essential factor in the institutional balance intended by the Treaty. Such power reflects the fundamental democratic principle that the people should take part in the exercise of power through the intermediary of a representative assembly (see the "Isoglucose" judgments, Case 138/79 Roquette Frères v Council [1980] ECR 3333, paragraph 33, and Case 139/79 Maizena v Council [1980] ECR 3393, paragraph 34). | 37
In that regard, while it is clear from the judgment in Telefunken Fernseh und Rundfunk (163/84, EU:C:1985:396) that in order to be capable of being the object of a single classification as a ‘set’ of goods, those goods must be presented together for the purposes of customs clearance, it does not follow from that case, however, that in order to be classified as such, the goods must necessarily be in one and the same package at the time of that transaction. The term a ‘set’ of goods refers rather to a combination of articles that are normally offered, in particular in retail shops, as a unit and in a single package, in order to meet a particular need or in order for a specific activity to be performed. | 0 |
864,557 | 53. To assess whether the measure is necessary in relation to the objective pursued, it must also be ascertained whether the exceptions to the age limit at issue in the main proceedings interfere with the consistency of the legislation in question by leading to a result that is contrary to that objective. It must be remembered that legislation is appropriate for ensuring attainment of the objective pursued only if it genuinely reflects a concern to attain it in a consistent and systematic manner (see Hartlauer , paragraph 55). | 45. In that regard, it must be observed that the leasing of vehicles is a supply of services within the meaning of Article 6(1) of the Sixth Directive, in respect of which the place of taxation is determined in Article 9. | 0 |
864,558 | 80. Article 43 EC is thus intended to ensure that all nationals of all Member States who establish themselves in another Member State for the purpose of pursuing activities there as self-employed persons receive the same treatment as nationals of that State, and it prohibits, as a restriction on freedom of establishment, any discrimination on grounds of nationality resulting from national legislation ( Commission v France , paragraph 14). | 129. Or, il convient de souligner, d’une part, que les régimes fiscaux litigieux n’ont pas été notifiés à la Commission en vertu de l’article 88, paragraphe 3, CE. Dès lors, si la Commission est certes tenue d’agir dans un délai raisonnable dans le cadre d’une procédure d’examen d’aides d’État et si elle n’est pas autorisée à perpétuer un état d’inaction pendant la phase préliminaire d’examen (voir arrêts du 17 juillet 2008, Athinaïki Techniki/Commission, C‑521/06 P, Rec. p. I‑5829, point 40, ainsi que Diputacion Foral de Vizcaya e.a./Commission, précité, point 155), elle n’était pas soumise, en l’espèce, en l’absence de notification des régimes fiscaux litigieux, à la règle du délai d’examen de deux mois prévu à l’article 4, paragraphe 5, du règlement n° 659/1999 et dont l’origine se trouve dans l’arrêt du 11 décembre 1973, Lorenz (120/73, Rec. p. 1471). | 0 |
864,559 | 28
In addition, where the various language versions differ, the scope of the provision in question cannot be determined on the basis of an interpretation which is exclusively textual, but must be interpreted by reference to the purpose and general scheme of the rules of which it forms part (see, to that effect, judgments of 3 March 2005 in Fonden Marselisborg Lystbådehavn, C‑428/02, EU:C:2005:126, paragraph 42 and the case-law cited, and of 13 June 2013 in Promociones y Construcciones BJ 200, C‑125/12, EU:C:2013:392, paragraph 22 and the case-law cited). | 24 It follows that such a grant constitutes a social advantage within the meaning of Article 7 ( 2 ) of Regulation No 1612/68 . | 0 |
864,560 | 31. In fact, the participation, even as a minority, of a private undertaking in the capital of a company in which the concession-granting public authority is also a participant excludes in any event the possibility of that public authority exercising over such a company a control similar to that which it exercises over its own departments (see, to that effect, Stadt Halle and RPL Lochau , paragraph 49). | 79 As regards the arguments based on the principle of freedom of association, it must be recognized that this principle, enshrined in Article 11 of the European Convention for the Protection of Human Rights and Fundamental Freedoms and resulting from the constitutional traditions common to the Member States, is one of the fundamental rights which, as the Court has consistently held and as is reaffirmed in the preamble to the Single European Act and in Article F(2) of the Treaty on European Union, are protected in the Community legal order. | 0 |
864,561 | 22 It is clear from the Court' s case-law that, failing publication or notification, it is for the party which has knowledge of a decision concerning it to request the whole text thereof within a reasonable period and that the period for bringing an action can begin to run only from the moment when the third party concerned acquires precise knowledge of the content of the decision in question and of the reasons on which it is based in such a way as to enable it to exercise its right of action ( judgment in Case 236/86 Dillinger Huettenwerke [1988] ECR 3761, paragraph 14 ). According to that same case, an undertaking is concerned within the meaning of the second paragraph of Article 33 of the ECSC Treaty by a decision of the Commission enabling benefits to be conferred on one or more other competitor undertakings ( paragraph 8 ). | 89. Afin de déterminer si le manquement qui est reproché à la partie défenderesse a perduré jusqu’à l’examen des faits de l’espèce par la Cour, il y a lieu d’apprécier les mesures qui, selon l’État défendeur, ont été adoptées postérieurement au délai fixé dans la lettre de mise en demeure (voir, en ce sens, arrêt Commission/Grèce, C‑369/07, EU:C:2009:428, point 61). | 0 |
864,562 | 32. Secondly, it must be pointed out that Regulation No 999/2001 has, in accordance with its legal basis, namely Article 152(4)(b) EC, as its direct objective the protection of public health. According to settled case-law, the health and life of humans rank foremost among the assets and interests protected by the EC Treaty and it is for the Member States to determine the level of protection which they wish to afford to public health and the way in which that level is to be achieved, which implies that Member States must be allowed discretion (see, to that effect, Case C-141/07 Commission v Germany [2008] ECR I-6935, paragraph 51; Case C-169/07 Hartlauer [2009] ECR I-0000, paragraph 30; and Joined Cases C-171/07 and C-172/07 Apothekerkammer des Saarlandes and Others [2009] ECR I-0000, paragraph 19). | 29. In order to fulfil its function, the graphic representation within the meaning of Article 2 of the Directive must be clear, precise, self-contained, easily accessible, intelligible, durable and objective (Sieckmann , paragraphs 47 to 55). | 0 |
864,563 | 49. With regard to the justification for that restriction, the mere fact that one Member State imposes less strict rules than another Member State does not necessarily mean that the stricter rules are disproportionate and incompatible with Community law (Case C‑384/93 Alpine Investments [1995] ECR I‑1141, paragraph 51; Case C‑3/95 Reisebüro Broede [1996] ECR I‑6511, paragraph 42; Mac Quen and Others , paragraphs 33 and 34; and Gräbner , paragraphs 46 and 47). | 40. It is in the light of those clarifications that the national court must verify whether the principal activities provided by day-care centres and night-care centres come within the scope of ‘healthcare services’, within the meaning of Article 2(2)(f) of Directive 2006/123, and whether, as a consequence, those centres are excluded from the scope of that directive. | 0 |
864,564 | 98
Regarding the material used to justify Bank Saderat Iran’s listing and the evidence that that listing was well founded, it must be borne in mind that the effectiveness of the judicial review guaranteed by Article 47 of the Charter of Fundamental Rights of the European Union requires, in particular, that the Courts of the European Union ensure that the decision, which affects that person or entity concerned individually, is taken on a sufficiently solid factual basis. That entails a verification of the factual allegations in the summary of reasons underpinning that decision, with the consequence that judicial review cannot be restricted to an assessment of the cogency in the abstract of the reasons relied on, but must concern whether those reasons, or, at the very least, one of those reasons, deemed sufficient in itself to support that decision, is substantiated (see, to that effect, judgments in Commission and Others v Kadi, C‑584/10 P, C‑593/10 P and C‑595/10 P, EU:C:2013:518, paragraph 119; Council v Fulmen and Mahmoudian, C‑280/12 P, EU:C:2013:775, paragraph 64; Council v Manufacturing Support & Procurement Kala Naft, C‑348/12 P, EU:C:2013:776, paragraph 73; Anbouba v Council, C‑605/13 P, EU:C:2015:248, paragraph 45; Anbouba v Council, C‑630/13 P, EU:C:2015:247, paragraph 46; Ipatau v Council, C‑535/14 P, EU:C:2015:407, paragraph 42; and Council v Bank Mellat, C‑176/13 P, EU:C:2016:96, paragraph 109). | 64. L’effectivité du contrôle juridictionnel garanti par l’article 47 de la Charte exige notamment que le juge de l’Union s’assure que la décision, qui revêt une portée individuelle pour la personne ou l’entité concernée, repose sur une base factuelle suffisamment solide. Cela implique une vérification des faits allégués dans l’exposé des motifs qui sous-tend ladite décision, de sorte que le contrôle juridictionnel ne soit pas limité à l’appréciation de la vraisemblance abstraite des motifs invoqués, mais porte sur le point de savoir si ces motifs, ou, à tout le moins, l’un d’eux considéré comme suffisant en soi pour soutenir cette même décision, sont étayés (voir arrêt Kadi II, point 119). | 1 |
864,565 | 27 Article 52 of the Treaty constitutes one of the fundamental provisions of Community law and has been directly applicable in the Member States since the end of the transitional period. Under that provision, freedom of establishment for nationals of a Member State on the territory of another Member State includes the right to take up and pursue activities as self-employed persons and to set up and manage undertakings under the conditions laid down for its own nationals by the law of the country where such establishment is effected (Case 270/83 Commission v France [1986] ECR 273, paragraph 13, and Royal Bank of Scotland, cited above, paragraph 22). | 40. Or, selon une jurisprudence constante de la Cour, la justification d’une demande de décision préjudicielle est non pas la formulation d’opinions consultatives sur des questions générales ou hypothétiques, mais le besoin inhérent à la solution effective d’un litige portant sur le droit de l’Union (voir arrêts du 12 mars 1998, Djabali, C‑314/96, Rec. p. I‑1149, point 19; du 30 mars 2004, Alabaster, C‑147/02, Rec. p. I‑3101, point 54, et du 26 février 2013, Åkerberg Fransson, C‑617/10, point 42). | 0 |
864,566 | 30. Consequently, in view of the Court’s settled case-law, according to which a request for a preliminary ruling from a national court must be rejected where it appears to be quite obvious that the interpretation of Union law sought bears no relation to the facts or purpose of the main proceedings (see, inter alia, Cipolla and Others , C‑94/04 and C‑202/04, EU:C:2006:758, paragraph 25, and Jakubowska , C‑225/09, EU:C:2010:729, paragraph 28), the fourth question must be declared inadmissible.
Costs | Toutefois, les États membres sont tenus, conformément à l’article 4, paragraphe 3, TUE, de faciliter à la Commission l’accomplissement de sa mission, consistant notamment, selon l’article 17, paragraphe 1, TUE, à veiller à l’application des dispositions du traité FUE ainsi que des dispositions prises par les institutions de l’Union en vertu de celui-ci (voir, en ce sens, arrêt du 26 avril 2007, Commission/Italie, C‑135/05, EU:C:2007:250, point 27 et jurisprudence citée). | 0 |
864,567 | 56. According to settled case-law of the Court, the right to deduct is a fundamental principle of the common system of VAT, which in principle may not be limited, and is exercisable immediately in respect of all the taxes charged on transactions relating to inputs (see, to that effect, inter alia, judgments in Gabalfrisa and Others , C‑110/98 to C‑147/98, EU:C:2000:145, paragraph 43, and in Idexx Laboratories Italia , C‑590/13, EU:C:2014:2429, paragraphs 30 and 31). | 31. As the Court has repeatedly held, that right is an integral part of the VAT scheme and in principle may not be limited. In particular, it is exercisable immediately in respect of all the taxes charged on transactions relating to inputs (see, to that effect, judgment in Tóth , EU:C:2012:549, paragraph 24 and the case-law cited). | 1 |
864,568 | 29
In that regard, it should be recalled that, in paragraph 55 of the judgment under appeal, the General Court set out the case-law of the Court of Justice which indicates that the abnormally low nature of a tender must be assessed by reference to the composition of the tender and the services at issue (see, by analogy, judgment of 18 December 2014, Data Medical Service, C‑568/13, EU:C:2014:2466, paragraph 50). Next, in paragraph 56 of the judgment under appeal, the General Court summarised the content of the Commission’s letter of 25 March 2013, in which the Commission informed the appellant that its tender had been rejected, and the content of the final evaluation report. In paragraph 57 of that judgment, it noted that the anomalies which led the evaluation committee to find that the appellant’s tender was abnormally low referred more specifically to certain additional tasks. However, in paragraphs 58 to 61 of that judgment, the General Court found inter alia that, in view of the economic and financial significance of the additional tasks in the price of the contract in question, the anomalies identified were liable to undermine the consistency of Agriconsulting’s overall bid. It thus concluded, in paragraph 62 of that judgment, that the evaluation committee had conducted its assessment of the abnormally low nature of Agriconsulting’s tender by reference to the composition of the tender and the services at issue, taking account of the factors that were relevant in the light of those services. | 50. That being the case, the EU legislature made clear in that provision that the abnormally low character of a tender must be assessed ‘in relation to the service to be provided’. Thus, the contracting authority may, in the course of its examination of the abnormally low character of a tender, take into consideration, for the purpose of ensuring healthy competition, not only the situations set out in the second paragraph of Article 37 of Directive 92/50 but also all the factors that are relevant in the light of the service at issue (see, to that effect, the judgment in SAG ELV Slovensko and Others , EU:C:2012:191, paragraphs 29 and 30). | 1 |
864,569 | 42. Consequently, as the Court has already held, when an entity that has committed an infringement of the competition rules is subject to a legal or organisational change, this change does not necessarily create a new undertaking free of liability for the conduct of its predecessor that infringed the competition rules, when, from an economic point of view, the two are identical (see, to that effect, Joined Cases 29/83 and 30/83 CRAM and Rheinzink v Commission [1984] ECR 1679, paragraph 9, and Aalborg Portland and Others v Commission , paragraph 59). | 45. Fourth, the fact that there is the option of bringing proceedings for the annulment of the contract itself is not such as to compensate for the impossibility of challenging the mere act of awarding the contract concerned, before the contract is concluded. | 0 |
864,570 | 92. It follows that, in so far as concerns proceedings under Article 81 EC, a general presumption such as that referred to at paragraphs 65, 66 and 80 above may arise from the provisions of Regulations Nos 1/2003 and 773/2004 which specifically govern the right of access to documents in the Commission’s files relating to such proceedings (see, by analogy, Commission v Technische Glaswerke Ilmenau , paragraphs 55 to 57; Commission v Éditions Odile Jacob , paragraph 117; and Commission v Agrofert Holding , paragraph 58). | 32. In order to determine whether the services supplied constitute independent services or a single service it is necessary to examine the characteristic elements of the transaction concerned (judgment in BGŻ Leasing , C‑224/11, EU:C:2013:15, paragraph 32). | 0 |
864,571 | 28. In this respect, it must be recalled that, in its judgment in TWD Textilwerke Deggendorf (EU:C:1994:90, paragraph 17), the Court held that it is not possible for a recipient of State aid forming the subject-matter of a Commission decision which is directly addressed solely to the Member State of that recipient, who could undoubtedly have challenged that decision and who allowed the mandatory time-limit laid down in this regard in the sixth paragraph of Article 263 TFEU to pass, effectively to call into question the lawfulness of that decision before the national courts (see, also, judgments in Nachi Europe , C‑239/99, EU:C:2001:101, paragraph 30, and in Lucchini , C‑119/05, EU:C:2007:434, paragraph 55). The Court has taken the view that to find otherwise would enable the recipient of the aid to overcome the definitive nature which a decision necessarily assumes, by virtue of the principle of legal certainty, once the time-limit laid down for bringing proceedings has passed (judgment in Nachi Europe , EU:C:2001:101, paragraph 30 and the case-law cited). | 38. Since the difference between those regimes is fundamental to the assessment of an immunity, it is essential to ascertain under which of those two regimes a dispute concerning a claim to a tax exemption falls. | 0 |
864,572 | 41. According to settled case-law, it is for the Commission to provide the Court, in the course of these proceedings, with the information necessary to determine the extent to which a Member State has complied with a judgment declaring it to be in breach of its obligations (Case C‑387/97 Commission v Greece [2000] ECR I‑5047, paragraph 73). Moreover, where the Commission has adduced sufficient evidence to show that the breach of obligations has persisted, it is for the Member State concerned to challenge in substance and in detail the information produced and its consequences (Case C‑304/02 Commission v France , paragraph 56). | 116. Moreover, as the Advocate General noted at point 161 of her Opinion, such an interpretation would render the reference in Clause 4(2) of the framework agreement to the principle of pro rata temporis meaningless, that principle being intended by definition only to apply to divisible performance, such as that deriving from financial employment conditions linked, for example, to remuneration and pensions. | 0 |
864,573 | 12 As regards Article 7 of the Treaty, it must first be borne in mind (see the judgment in Case 305/87 Commission v Greece [1989] ECR 1461, paragraph 13) that it applies independently only to situations governed by Community law in regard to which the Treaty lays down no specific prohibition of discrimination. It is also common ground (see the judgment in Case 63/86 Commission v Italy [1988] ECR 29, paragraph 12) that Article 52 is essentially intended to give effect, in the field of activities as self-employed persons, to the principle of equal treatment enshrined in Article 7. Accordingly, the latter provision does not apply in the present case. | 40. En effet, dans de telles circonstances, l’inclusion dans la demande de limitation dudit critère relatif à l’absence de prescription médicale n’a pas nécessairement pour effet d’affecter la clarté ou la précision de l’ensemble de cette demande. | 0 |
864,574 | 90. It follows that the clause on the ownership and control of airlines is contrary to Article 52 of the Treaty (see, to that effect, Commission v Denmark , paragraphs 122 to 124 and 128 to 133; Commission v Sweden , paragraphs 113 to 115 and 119 to 124; Commission v Finland , paragraphs 118 to 120 and 124 to 129; Commission v Belgium , paragraphs 131 to 133 and 137 to 142; Commission v Luxembourg , paragraphs 122 to 124 and 128 to 133; Commission v Austria , paragraphs 130 to 134 and 138 to 143, and Commission v Germany , paragraphs 144 to 146 and 150 to 156). | Ces constatations ne sauraient être remises en cause par le fait que la Cour a également jugé que, lorsque deux entités constituent une même entité économique, le fait que l’entité ayant commis l’infraction existe encore n’empêche pas, par lui-même, que soit sanctionnée l’entité à laquelle elle a transféré ses activités économiques. En particulier, une telle mise en œuvre de la sanction est admissible lorsque ces entités ont été sous le contrôle de la même personne et ont, eu égard aux liens étroits qui les unissent sur le plan économique et organisationnel, appliqué pour l’essentiel les mêmes directives commerciales (voir arrêts du 11 décembre 2007, ETI e.a., C‑280/06, EU:C:2007:775, points 48 et 49 et jurisprudence citée, ainsi que du 18 décembre 2014, Commission/Parker Hannifin Manufacturing et Parker-Hannifin, C‑434/13 P, EU:C:2014:2456, points 41 et 54). | 0 |
864,575 | 28. The condition that persons wishing to operate gaming establishments must adopt the legal form of a public limited company is a restriction on freedom of establishment within the meaning of Article 43 EC. Such a condition prevents, inter alia, operators who are natural persons and undertakings which, in the country in which they are established, have chosen another corporate form from setting up a secondary establishment in Austria (see, to that effect, Case 107/83 Klopp [1984] ECR 2971, paragraph 19; Case 143/87 Stanton and L’Étoile 1905 [1988] ECR 3877, paragraph 11; and Case C‑171/02 Commission v Portugal [2004] ECR I‑5645, paragraph 42). | 19 THAT FREEDOM OF ESTABLISHMENT IS NOT CONFINED TO THE RIGHT TO CREATE A SINGLE ESTABLISHMENT WITHIN THE COMMUNITY IS CONFIRMED BY THE VERY WORDS OF ARTICLE 52 OF THE TREATY , ACCORDING TO WHICH THE PROGRESSIVE ABOLITION OF THE RESTRICTIONS ON FREEDOM OF ESTABLISHMENT APPLIES TO RESTRICTIONS ON THE SETTING UP OF AGENCIES , BRANCHES OR SUBSIDIARIES BY NATIONALS OF ANY MEMBER STATE ESTABLISHED IN THE TERRITORY OF ANOTHER MEMBER STATE . THAT RULE MUST BE REGARDED AS A SPECIFIC STATEMENT OF A GENERAL PRINCIPLE , APPLICABLE EQUALLY TO THE LIBERAL PROFESSIONS , ACCORDING TO WHICH THE RIGHT OF ESTABLISHMENT INCLUDES FREEDOM TO SET UP AND MAINTAIN , SUBJECT TO OBSERVANCE OF THE PROFESSIONAL RULES OF CONDUCT , MORE THAN ONE PLACE OF WORK WITHIN THE COMMUNITY .
| 1 |
864,576 | 20. 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 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, inter alia, Case C‑379/98 PreussenElektra EU:C:2001:160, paragraph 39; Joined Cases C‑222/05 to C‑225/05 van der Weerd and Others EU:C:2007:318, paragraph 22; and Case C‑5/12 Betriu Montull EU:C:2013:571, paragraph 34). | 18. Planning permission may be granted in several forms, one of which is outline permission with a requirement of subsequent approval of the reserved matters. | 0 |
864,577 | 41. In that regard, it is for the competent national authorities to assess whether the knowledge acquired in the host Member State, either during a course of study or by way of practical experience, is sufficient in order to prove possession of the knowledge which is lacking ( Vlassopoulou , paragraph 20; Fernández de Bobadilla , paragraph 33; and Morgenbesser , paragraph 71). | 71. By the same token, the competent national authorities must measure whether the learning and skills acquired in the host Member State, either through a course of study or by way of practical experience, sufficiently demonstrate that the missing knowledge and qualifications have in the meantime been acquired ( Vlassopoulou , paragraph 20). | 1 |
864,578 | 49. Accordingly, the determination which the referring court was called upon to make by the Court, in paragraph 56 of its judgment in Test Claimants in the FII Group Litigation , relates both to the applicable nominal rates of tax and to the effective levels of taxation. The ‘tax rates’ to which paragraph 56 refers relate to the nominal rate of tax and the ‘different levels of taxation … by reason of a change to the tax base’ relate to the effective levels of taxation. The effective level of taxation may be lower than the nominal rate of tax by reason, in particular, of reliefs reducing the tax base. | 56. In that respect, it is for the national court to determine whether the tax rates are indeed the same and whether different levels of taxation occur only in certain cases by reason of a change to the tax base as a result of certain exceptional reliefs. | 1 |
864,579 | 34. S’agissant, en second lieu, de la simple affirmation de la République de Pologne selon laquelle l’examen de la violation des articles 168 et 273 de la directive 2006/112 serait sans objet, il y a lieu de rappeler qu’il ressort de la jurisprudence de la Cour que, lorsque la Commission a fourni suffisamment d’éléments faisant apparaître que les dispositions nationales adoptées par l’État membre défendeur ne sont pas de nature à garantir la mise en œuvre effective d’une directive, il incombe à cet État membre de contester de manière substantielle et détaillée les éléments ainsi présentés et les conséquences qui en découlent (voir, en ce sens, arrêt du 22 janvier 2009, Commission/Pologne, C‑492/07, point 20). | 55. Normal residence must be regarded as the place where a person has established his permanent centre of interests (see, by analogy, Ryborg , paragraph 19, and Louloudakis , paragraph 51). | 0 |
864,580 | 66
In that regard, it must be recalled that, according to well-established case-law, that obligation to state reasons does not however require the General Court to provide an account which follows exhaustively and one by one all the arguments put forward by the parties to the case. The reasoning may therefore be implicit, provided that it enables the persons concerned to know the reasons why the General Court has not upheld their arguments and provides the Court of Justice with sufficient material for it to exercise its power of review (see, to that effect, inter alia, judgments of 2 April 2009, Bouygues and Bouygues Télécom v Commission, C‑431/07 P, EU:C:2009:223, paragraph 42, and of 22 May 2014, Armando Álvarez v Commission, C‑36/12 P, EU:C:2014:349, paragraph 31). | 100. Articles 6, 29 and 39 of Directive 92/49 prohibit Member States from introducing a system of prior approval or systematic notification of scales of premiums that an insurance undertaking intends to use in their territory in its dealings with policyholders. | 0 |
864,581 | 34. That analysis is confirmed by the purpose of that directive. As is apparent from recitals 9, 10 and 12 of that directive, its purpose is to stimulate the creation of data storage and processing systems in order to contribute to the development of an information market against a background of exponential growth in the amount of information generated and processed annually in all sectors of activity (see Case C‑46/02 Fixtures Marketing , cited above, paragraph 33; Case C‑203/02 The British Horseracing Board and Others [2004] ECR I‑10415, paragraph 30; Case C‑338/02 Fixtures Marketing , cited above, paragraph 23; and Case C‑444/02 Fixtures Marketing , cited above, paragraph 39) and not to protect the creation of materials capable of being collected in a database. | 53. Those conditions are cumulative in nature and must therefore all be satisfied if the derogating national provisions are not to be rejected by the Commission (see Germany v Commission , paragraph 81, and Land Oberösterreich and Austria v Commission , paragraph 58). | 0 |
864,582 | 104
Interpreting Articles 40 and 43 to 45 of the Customs Code, the Court held that the presentation of goods to customs comprised, in effect, a collateral obligation to lodge without delay a summary declaration or to comply without delay with the formalities to assign the goods concerned a customs destination, that is to say, if it was requested that they be placed under a customs regime, to complete a customs declaration. In particular, it was clear from the wording of the second paragraph of Article 43 of that code that both operations were carried out, as a general rule, simultaneously, because the period which the customs authorities could allow for that lodgement was not to extend beyond the first working day following the day on which the goods were presented to customs. In addition, under Article 44(1) of that code, the summary declaration had to contain the particulars necessary for identification of the goods (see, to that effect, judgment of 3 March 2005, Papsimedov and Others, C‑195/03, EU:C:2005:131, paragraph 30). | 75 However, although social policy is essentially a matter for the Member States under Community law as it stands, the fact remains that the broad margin of discretion available to the Member States in that connection cannot have the effect of frustrating the implementation of a fundamental principle of Community law such as that of equal pay for men and women. | 0 |
864,583 | 41. Where that is the case, legislation such as that at issue in the main proceedings, although it does not make a formal distinction according to the registered office of the companies, entails indirect discrimination on the basis of the registered office of the companies for the purposes of Articles 49 TFEU and 54 TFEU (see, to that effect, Gielen , paragraph 48). | 18 However, the Court of Justice has held that restrictions may be imposed on fundamental rights provided that they in fact correspond to objectives of general public interest and do not constitute, with regard to the objectives pursued, a disproportionate and intolerable interference which infringes upon the very substance of the right protected (see Commission v Germany, cited above, paragraph 23). | 0 |
864,584 | 26. In the absence of EU rules governing claims for the repayment of taxes, it is for the domestic legal system of each Member State to lay down the conditions under which those claims may be made; subject, nevertheless, to observance of the principles of equivalence and effectiveness ( Danfoss and Sauer-Danfoss , paragraph 24 and the case-law cited). | 91. Objective factors such as the content and duration of the anti-competitive conduct, the number of incidents and their intensity, the extent of the market affected and the damage to the economic public order must be taken into account. The analysis must also take into consideration the relative importance and market share of the undertakings responsible and also any repeated infringements. | 0 |
864,585 | 57. Toutefois, lorsque le Tribunal a constaté ou apprécié les faits, la Cour est compétente pour exercer, en vertu de l’article 256 TFUE, un contrôle sur la qualification juridique de ces faits et les conséquences de droit qui en ont été tirées par le Tribunal (voir, notamment, arrêt du 10 juillet 2008, Bertelsmann et Sony Corporation of America/Impala, C‑413/06 P, Rec. p. I‑4951, point 29 et jurisprudence citée). | 22. In the light of the foregoing, the reference for a preliminary ruling must be regarded as admissible.
Substance | 0 |
864,586 | 33. In accordance with settled case-law, the Court has jurisdiction to provide a ruling, even where the facts of the main proceedings are outside the scope of European Union law, provided that the domestic legislation has adopted the same solutions as those adopted in European Union law and applies those solutions to a situation which is not covered by European Union law. According to the Court’s case-law, the legal order of the European Union clearly has an interest in ensuring that, to forestall future divergences of interpretation, any provision of European Union law should be interpreted uniformly, irrespective of the circumstances in which the provision is to apply (see, to that effect, in particular, Case C‑130/95 Giloy [1997] ECR I‑4291, paragraphs 19 to 28; Case C‑267/99 Adam [2001] ECR I‑7467, paragraphs 23 to 29; Case C‑43/00 Andersen og Jensen [2002] ECR I‑0379, paragraphs 15 to 19, or Case C‑3/04 Poseidon Chartering [2006] ECR I‑2505, paragraphs 14 to 19). | 27 It follows from the case-law of the Court that where, in regulating internal situations, domestic legislation adopts the same solutions as those adopted in Community law so as to provide for a single procedure in comparable situations, it is clearly in the Community interest that, in order to forestall future differences of interpretation, provisions or concepts taken from Community law should be interpreted uniformly, irrespective of the circumstances in which they are to apply (see, inter alia, Case C-130/95 Giloy [1997] ECR I-4291, paragraph 28, and Case C-1/99 Kofisa Italia [2001] ECR I-207, paragraph 32). | 1 |
864,587 | 20 Observance of the principle of equivalence implies, for its part, that the procedural rule at issue applies without distinction to actions alleging infringements of Community law and to those alleging infringements of national law, with respect to the same kind of charges or dues. That principle cannot, however, be interpreted as obliging a Member State to extend its most favourable rules governing recovery under national law to all actions for repayment of charges or dues levied in breach of Community law (see Edis and SPAC, cited above, paragraphs 36 and 20 respectively). | 20 Observance of the principle of equivalence implies, for its part, that the procedural rule at issue applies without distinction to actions alleging infringements of Community law and to those alleging infringements of national law, with respect to the same kind of charges or dues. That principle cannot, however, be interpreted as obliging a Member State to extend its most favourable rules governing repayment to all actions for repayment of charges or dues levied in breach of Community law (Edis, cited above, paragraph 36). | 1 |
864,588 | 29 The Court has also repeatedly held that the Directive is essentially designed to facilitate the practical application of the principle of equal pay laid down in Article 119 of the Treaty and in no way alters the scope or content of that principle as defined in Article 119 (see, in particular, Case C-262/88 Barber [1990] ECR I-1889, paragraph 11, and JämO, cited above, paragraph 37), so that the terms used in the Treaty article and in the Directive have the same meaning (see, as regards pay, Case C-167/97 Seymour-Smith and Perez [1999] ECR I-623, paragraph 35, and as regards the same work, Case C-309/97 Angestelltenbetriebsrat der Wiener Gebietskrankenkasse [1999] ECR I-2865, paragraph 23). | 31. That global assessment of the likelihood of confusion implies some interdependence between the factors taken into account and, in particular, between the similarity of the trade marks and that of the goods or services concerned. Accordingly, a low degree of similarity between the goods or services covered may be offset by a high degree of similarity between the marks, and vice versa. The interdependence of those factors is expressly referred to in the 7th recital of Regulation No 40/94, according to which the concept of similarity is to be interpreted in relation to the likelihood of confusion, the assessment of which depends, in particular, on the recognition of the trade mark on the market and the degree of similarity between the mark and the sign and between the goods or services designated (see, by way of analogy, Canon , paragraph 17, and Lloyd Schuhfabrik Meyer , paragraph 19). | 0 |
864,589 | 28 In the fourth case before the referring court the entitlement to an orphan's pension was therefore maintained in Germany under the principle laid down in paragraph 29 of the judgment in Case C-227/89 Rönfeldt [1991] ECR I-323 and paragraphs 38 to 45 of the judgment in Gómez Rodríguez, cited above, according to which entitlement to a more favourable benefit under a social-security convention cannot be lost owing to the entry into force of the Regulation. | 75
The penalty imposed must, however, not be disproportionate to the seriousness of the facts at issue in the main proceedings (see, to that effect, judgment of 29 February 1996, Skanavi and Chryssanthakopoulos, C‑193/94, EU:C:1996:70, paragraphs 36 and 38). | 0 |
864,590 | 46. Furthermore, the Court has already stated that, if the Directive is to serve a useful purpose, it is essential that the employees concerned be guaranteed access to information enabling them to determine whether they have the right to demand the opening of negotiations between central management and the employees ' representatives, such a right to information constituting a necessary prerequisite for determining whether a Community-scale undertaking or group of undertakings exists, which is itself a condition precedent for the setting up of a European Works Council or of a transnational procedure for informing and consulting employees ( Bofrost* , paragraphs 32 and 33). | 26. In that regard, double taxation conventions are designed to eliminate or mitigate the negative effects on the functioning of the internal market resulting from the coexistence of national tax systems referred to in the preceding paragraph ( Kerckhaert and Morres , paragraph 21, and Block , paragraph 29). | 0 |
864,591 | 22. As regards the general scheme of the rules relating to VAT, it should be noted that Article 96 of the VAT Directive provides that the same rate of VAT, namely, the standard rate, is applicable to supplies of goods and services. As an exception to that principle, Article 98(1) of the VAT Directive gives the Member States the option of applying either one or two reduced rates of VAT. In accordance with the first subparagraph of Article 98(2), the reduced rates of VAT can apply only to supplies of goods and services in the categories set out in Annex III to the VAT Directive (the judgments in K , C‑219/13, EU:C:2014:2207, paragraphs 21 and 22, and Commission v France , C‑479/13, EU:C:2015:141, paragraph 25). | 69
A rule such as that laid down in the national legislation at issue in the main proceedings, which makes the grant of financial aid for higher education studies to non-resident students conditional on a parent having worked in Luxembourg for a minimum continuous period of five years at the time the application for financial aid is made, without permitting the competent authorities to grant that aid where, as in the main proceedings, the parents, notwithstanding a few short breaks, have worked in Luxembourg for a significant period of time, in this case for almost eight years, in the period preceding that application, involves a restriction that goes beyond what is necessary in order to attain the legitimate objective of increasing the number of residents holding a higher education degree, inasmuch as such breaks are not liable to sever the connection between the applicant for financial aid and the Grand Duchy of Luxembourg. | 0 |
864,592 | 29. In that regard, it should be recalled that, in the context of the cooperation between the Court and the national courts provided for in Article 267 TFEU, it is solely for the national court before which a dispute has been brought, and which must assume responsibility for the subsequent judicial decision, to determine in the light of the particular circumstances of the case both the need for a preliminary ruling in order to enable it to deliver judgment and the relevance of the questions which it submits to the Court. In addition, it is for the national courts to furnish the Court with the factual and legal information necessary to enable it to give useful answers to the questions referred (see, inter alia, judgment in Rosado Santana , C‑177/10, EU:C:2011:557, paragraphs 32 and 33). | 39. As regards the second criterion, it must be ascertained whether the purpose of the penalty imposed on the farmer is punitive. | 0 |
864,593 | Par ailleurs, il ressort d’une jurisprudence bien établie de la Cour qu’il n’appartient pas à cette dernière, lorsqu’elle se prononce sur des questions de droit dans le cadre d’un pourvoi, de substituer, pour des motifs d’équité, son appréciation à celle du Tribunal statuant, dans l’exercice de sa compétence de pleine juridiction, sur le montant des amendes infligées à des entreprises en raison de la violation, par celles‑ci, du droit de l’Union. Ainsi, ce n’est que dans la mesure où la Cour estimerait que le niveau de la sanction est non seulement inapproprié, mais également excessif, au point d’être disproportionné, qu’il y aurait lieu de constater une erreur de droit commise par le Tribunal, en raison du caractère inapproprié du montant d’une amende (arrêt du 30 mai 2013, Quinn Barlo e.a./Commission, C‑70/12 P, non publié, EU:C:2013:351, point 57). | 36. Une telle qualification peut trouver à s’appliquer à une relation commerciale durable entre deux opérateurs économiques, lorsque cette relation se limite à des accords successifs ayant chacun pour objet la livraison et l’enlèvement de marchandises. En revanche, elle ne correspond pas à l’économie d’un contrat de concession typique, caractérisé par un accord-cadre ayant pour objet un engagement de fourniture et d’approvisionnement conclu pour l’avenir par deux opérateurs économiques, comportant des stipulations contractuelles spécifiques quant à la distribution par le concessionnaire des marchandises vendues par le concédant. | 0 |
864,594 | 33. Furthermore, Article 55 of Directive 2004/18, far from precluding a provision of national legislation such as Article 42(3) of Law No 25/2006, which, in essence, provides that if a tenderer offers an abnormally low price, the contracting authority must ask it in writing to clarify its price proposal, requires the inclusion of such a provision in the national legislation on public procurement (see, to that effect, Commission v Belgium , paragraph 161). | 78. In those circumstances, since the Commission has not proved that the United King dom, other than in respect of Gibraltar, has failed to fulfil its obligations under Article 12(1)(d) of the Habitats Directive, this part of the complaint cannot be upheld. | 0 |
864,595 | 32. It is true that the Court has stated, when called upon to determine whether there was an ‘agreement’ within the meaning of Article 81(1) EC, that the issue was whether the parties had expressed their concurrent intention to conduct themselves on the market in a particular manner (see, to that effect, inter alia, judgment in ACF Chemiefarma v Commission , 41/69, EU:C:1970:71, paragraph 112). The Court has also held that the criteria of coordination and cooperation which are constituent elements of a ‘concerted practice’ within the meaning of that provision must be understood in the light of the concept inherent in the provisions of the Treaty relating to competition, to the effect that each economic operator must determine independently the policy which he intends to adopt on the common market (see, inter alia, judgment in Commission v Anic Partecipazioni , C‑49/92 P, EU:C:1999:356, paragraph 116) | 18 FOR THE PURPOSES OF THE IMPLEMENTATION OF THESE PROVISIONS A DISTINCTION MUST BE DRAWN WITHIN THE WHOLE AREA OF APPLICATION OF ARTICLE 119 BETWEEN , FIRST , DIRECT AND OVERT DISCRIMINATION WHICH MAY BE IDENTIFIED SOLELY WITH THE AID OF THE CRITERIA BASED ON EQUAL WORK AND EQUAL PAY REFERRED TO BY THE ARTICLE IN QUESTION AND , SECONDLY , INDIRECT AND DISGUISED DISCRIMINATION WHICH CAN ONLY BE IDENTIFIED BY REFERENCE TO MORE EXPLICIT IMPLEMENTING PROVISIONS OF A COMMUNITY OR NATIONAL CHARACTER .
| 0 |
864,596 | 104. However, a requirement of establishment is the very negation of the freedom to provide services and has the result of depriving Article 56 TFEU of all effectiveness (see, to that effect, Case 205/84 Commission v Germany EU:C:1986:463, paragraph 52, and Case C‑546/07 Commission v Germany EU:C:2010:25, paragraph 39). | 39 IN THE COURSE OF THE PROCEEDINGS BEFORE THE COURT , THE GERMAN GOVERNMENT AND THE GOVERNMENTS INTERVENING IN ITS SUPPORT HAVE SHOWN THAT CONSIDERABLE DIFFERENCES EXIST IN THE NATIONAL RULES CURRENTLY IN FORCE CONCERNING TECHNICAL RESERVES AND THE ASSETS WHICH REPRESENT SUCH RESERVES . IN THE ABSENCE OF HARMONIZATION IN THAT RESPECT AND OF ANY RULE REQUIRING THE SUPERVISORY AUTHORITY OF THE MEMBER STATE OF ESTABLISHMENT TO SUPERVISE COMPLIANCE WITH THE RULES IN FORCE IN THE STATE IN WHICH THE SERVICE IS PROVIDED , IT MUST BE RECOGNIZED THAT THE LATTER STATE IS JUSTIFIED IN REQUIRING AND SUPERVISING COMPLIANCE WITH ITS OWN RULES ON TECHNICAL RESERVES WITH REGARD TO SERVICES PROVIDED WITHIN ITS TERRITORY , PROVIDED THAT SUCH RULES DO NOT EXCEED WHAT IS NECESSARY FOR THE PURPOSE OF ENSURING THAT POLICY-HOLDERS AND INSURED PERSONS ARE PROTECTED .
| 1 |
864,597 | 21 At paragraphs 33 and 45 of its judgment in Fitzwilliam Technical Services, the Court concluded from those considerations that, in order to benefit from the advantage afforded by Article 14(1)(a) of Regulation No 1408/71, an undertaking engaged in providing temporary personnel which, from one Member State, makes workers available to undertakings based in another Member State must normally carry on its activities in the first State, that is to say, it must habitually carry on significant activities there. | 38 As has already been pointed out by the Court in its judgment in Van Bennekom, supra, to which, moreover, the national court refers, although the external form given to a product may serve as strong evidence of the seller' s or manufacturer' s intention to market the product as a medicinal product, it cannot be the sole or conclusive evidence, since otherwise certain food products which are traditionally presented in a similar form to pharmaceutical products would also be covered. | 0 |
864,598 | 45 However, it is well-established in the case-law of the Court that restrictions may be imposed on the exercise of those rights, in particular in the context of a common organisation of a market, provided that those restrictions in fact correspond to objectives of general interest pursued by the Community and do not constitute, with regard to the aim pursued, disproportionate and unreasonable interference undermining the very substance of those rights (Case 5/88 Wachauf [1989] ECR 2609, paragraph 18). | 30. Furthermore, even though, according to their wording, the provisions concerning freedom of establishment are directed to ensuring that foreign nationals and companies are treated in the host Member State in the same way as nationals of that State, they also prohibit the Member State of origin from hindering the establishment in another Member State of one of its nationals or of a company incorporated under its legislation (Case C-264/96 ICI [1998] ECR I-4695, paragraph 21). | 0 |
864,599 | 51. Furthermore, although the first indent of the first paragraph of Article 7 of Decision No 1/80 requires, as a rule, that the member of the family of a Turkish worker must actually reside with that worker for the three years during which he fails himself to satisfy the conditions for access to the labour market in the host Member State (see Case C-351/95 Kadiman [1997] ECR I-2133, paragraph 33, 37, 40, 41 and 44; Case C-329/97 Ergat [2000] ECR I-1487, paragraphs 36 and 37; Case C-65/98 Eyüp [2000] ECR I-4747, paragraphs 28 and 29; and Cetinkaya , paragraph 30), the fact remains that Member States are no longer entitled to attach conditions to the residence of a member of a Turkish worker’s family after that three-year period; this must a fortiori be the case for a Turkish migrant who fulfils the conditions laid down in the second indent of the first paragraph of Article 7 (see Ergat , paragraphs 37 to 39; Cetinkaya , paragraph 30; and Aydinli , paragraph 24). | 18. Il revient donc à la Cour de déterminer si, à la date pertinente pour apprécier le manquement, c’est‑à‑dire à l’issue du délai fixé dans l’avis motivé (voir en ce sens, arrêts du 14 septembre 2004, Commission/Espagne, C-168/03, Rec. p. I‑8227, point 24, et du 27 octobre 2005, Commission/Luxembourg, C-23/05, Rec. p. I‑9535, point 9), les mesures nécessaires pour faire cesser ce manquement avaient été prises par le gouvernement italien. | 0 |
Subsets and Splits
No community queries yet
The top public SQL queries from the community will appear here once available.