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59. Accordingly, it must be concluded that the main contract had as its main object the construction of the exhibition halls concerned in accordance with the requirements specified by the City of Cologne. Moreover, those halls constitute a ‘work’ within the meaning of Article 1(c) of Directive 93/37 in so far as they are sufficient of themselves to fulfil an economic function, and their value is far higher than the threshold laid down under Article 6 of that directive. In addition, that contract was concluded for pecuniary interest, since GKM‑GbR acted in this case as a contractor, irrespective of the fact that it arranged for execution of that work through sub-contracting (see, to that effect, Case C‑399/98 Ordine degli Architetti and Others [2001] ECR I‑5409, paragraph 90), and the City of Cologne is a contracting authority. This contract must therefore be classified as a public works contract within the meaning of Article 1(a) of Directive 93/37.
19 Abuse in the sense of the re-introduction into the Community of the product previously exported cannot exist where the product has undergone substantial and irreversible processing, as a result of which it has ceased to exist as such and a new product, coming under a different tariff heading, has been created.
0
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19 It is also clear from settled case-law that, in the absence of Community rules governing the refund of national taxes 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, however, that such rules are not less favourable than those governing similar domestic actions and do not render virtually impossible or excessively difficult the exercise of rights conferred by Community law (see Rewe, paragraph 5, Comet, paragraphs 13 and 16, both cited above, and, more recently, Case C-312/93 Peterbroeck v Belgian State [1995] ECR I-4599, paragraph 12).
30. Partant, ainsi que l’a relevé M me  l’avocat général aux points 46 et 47 de ses conclusions, l’assureur ne saurait valablement invoquer des motifs de sécurité juridique pour remédier à une situation causée par son propre défaut de se conformer à l’exigence, découlant du droit de l’Union, de communiquer une liste définie d’informations, au nombre desquelles figurent, notamment, celles relatives au droit du preneur de renoncer au contrat (voir, par analogie, arrêt Heininger, précité, point 47).
0
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28. As to the choice of those aspects, Article 47 of Directive 2004/18 leaves a fair degree of freedom to the contracting authorities. Unlike Article 48 of the Directive which, as regards technical and professional capacity, establishes a closed system which limits the methods of assessment and verification available to those authorities and, therefore, limits their opportunities to lay down requirements (see, as regards the similar provisions in earlier directives than Directive 2004/18, Case 76/81 Transporoute et travaux [1982] ECR 417, paragraphs 8 to 10 and 15), Article 47(4) expressly authorises contracting authorities to choose the probative references which must be produced by candidates or tenderers to furnish proof of their economic and financial standing. As Article 44(2) of Directive 2004/18 refers to Article 47, the same freedom of choice exists as regards the minimum levels of economic and financial standing.
41 That argument cannot be upheld. In a situation such as that in the main proceedings, the State of residence cannot take account of the taxpayer' s personal and family circumstances because the tax payable there is insufficient to enable it to do so. Where that is the case, the Community principle of equal treatment requires that, in the State of employment, the personal and family circumstances of a foreign non-resident be taken into account in the same way as those of resident nationals and that the same tax benefits should be granted to him.
0
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24. However, the Court has also repeatedly ruled that, although it is not its task, in proceedings brought under Article 234 EC, to rule upon the compatibility of provisions of domestic law with Community law or to interpret domestic legislation or regulations, it may nevertheless provide the national court with an interpretation of Community law on all such points as may enable that court to determine the issue of compatibility for the purposes of the case before it (see, inter alia, Case C-292/92 Hünermund and Others [1993] ECR I-6787, paragraph 8; Case C-28/99 Verdonck and Others [2001] ECR I-3399, paragraph 28; Case C‑399/98 Ordine degli Architetti and Others [2001] ECR I‑5409, paragraph 48; and Joined Cases C-285/99 a nd C-286/99 Lombardini and Mantovani [2001] ECR I-9233, paragraph 27).
15. En l’espèce, il est constant que les valeurs limites applicables pour les concentrations de PM 10 n’ont pas été respectées en Suède pendant les périodes et dans les zones visées par la Commission dans sa requête.
0
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56. The Court has already held in similar circumstances that if the pre‑litigation procedure has attained its objective of protecting the rights of the Member State in question, that Member State, which did not inform the Commission during the pre-litigation procedure that the directive should be regarded as having already been implemented in its domestic law, cannot complain that the Commission has extended or altered the subject-matter of the action as defined by the pre-litigation procedure. According to the Court, the Commission may, after alleging that a Member State has failed to transpose a directive at all, specify in its reply that the implementation pleaded for the first time by the Member State concerned in its defence is in any event incorrect or incomplete so far as certain provisions of the directive are concerned, as such a complaint is necessarily included in the complaint alleging a complete failure to transpose and is subsidiary to that complaint (Case C‑456/03 Commission v Italy [2005] ECR I‑5335, paragraphs 23 to 42, and, in particular, paragraph 40).
54 SINCE THE SITUATION OF GOODS WHICH HAD NOT YET LEFT A CHILEAN PORT WITH RESPECT TO ARTICLE 3 ( 2 ) OF REGULATION NO 2707/72 IS NOT COMPARABLE TO THE SITUATION OF GOODS ' ' IN TRANSIT ' ' , WITHIN THE MEANING OF ARTICLE 3 ( 3 ), THE FACT THAT THE ARRANGEMENTS UNDER THE CONTESTED REGULATIONS NO 797/79 AND NO 1152/79 WERE NOT EXTENDED TO SUCH A SITUATION CANNOT THEREFORE BE REGARDED AS CONSTITUTING DISCRIMINATION CONTRARY TO THE TREATY .
0
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42. That being so, for the purposes of assessing whether that obligation has been complied with, account must be taken of the fact that the health and life of humans rank foremost among the assets and interests protected by the EC Treaty and that 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. Since the level may vary from one Member State to another, Member States should be allowed a measure of discretion (see, to that effect, Case C‑141/07 Commission v Germany [2008] ECR I‑6935, paragraph 51; Apothekerkammer des Saarlandes and Others , paragraph 19; and Blanco Pérez and Chao Gómez , paragraph 44).
63. In that context, Beaudout argues in its observations that there are other provident societies and insurance companies which, prior to the appointment of AG2R by Addendum No 83, offered services which are substantially identical to those provided by that body.
0
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20. À titre liminaire, il convient de relever qu’une taxe prélevée par un État membre lors de l’immatriculation de véhicules automobiles sur son territoire en vue d’une mise en circulation constitue une imposition intérieure et doit donc être examinée au regard de l’article 110 TFUE (voir, en ce sens, arrêt du 7 avril 2011, Tatu, C‑402/09, Rec. p. I‑2711, point 32 et jurisprudence citée).
182. As regards shareholdings in new or existing undertakings, as the explanatory notes confirm, the objective of establishing or maintaining lasting economic links presupposes that the shares held by the shareholder enable him, either pursuant to the provisions of the national laws relating to companies limited by shares or otherwise, to participate effectively in the management of that company or in its control.
0
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54. The United Kingdom and Italian Governments submit in that regard that, in the main proceedings, the case-law according to which it is neither disproportionate nor contrary to the general principles of law which the Court is required to uphold to require an importer who has acted in good faith to pay customs duties payable on the importation of goods in respect of which the exporter has committed a customs offence, where the importer has played no part in that offence, is applicable to this case (see Joined Cases C‑153/94 and C‑204/94 Faroe Seafood and Others [1996] ECR I‑2465, paragraph 114, and Case C‑97/95 Pascoal & Filhos [1997] ECR I‑4209, paragraph 61).
179 In competition matters, the principle that action must be taken within a reasonable period must be observed in administrative proceedings conducted pursuant to Regulation No 17 which may lead to the penalties provided for therein. In the event of an action brought against an administrative decision, it must also be observed in the judicial proceedings before the Community judicature (Baustahlgewebe, paragraph 21). (i) Complaints regarding the administrative procedure conducted by the Commission - Division of the administrative procedure into two stages
0
865,408
36. As is apparent in particular from the third recital in the preamble thereto, Directive 90/435 seeks to eliminate, by the introduction of a common system, any penalisation of cooperation between companies of different Member States as compared with cooperation between companies of the same Member State and to facilitate thereby the grouping together of companies at the Community level (Case C‑294/99 Athinaiki Zithopiia [2001] ECR I‑6797, paragraph 25; Case C‑446/04 Test Claimants in the FII Group Litigation [2006] ECR I‑11753, paragraph 103; Case C‑27/07 Banque Fédérative du Crédit Mutuel [2008] ECR I‑0000, paragraph 23; and, to that effect, Case C‑284/06 Burda [2008] ECR I‑0000, paragraph 51).
82. As a result, the ‘minimum distance’ condition also leads members of the public to be more confident that they have a pharmacy nearby and, in consequence, that they have quick and easy access to adequate pharmaceutical services.
0
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32. It is apparent from the file that the referring court starts from the premiss that Article 14(1)(a) of Regulation No 1408/71 relating to the temporary posting of workers does not apply to Mr Kita’s situation, on the ground that Format, the company which employs him, does not usually carry out significant activities in Poland, the Member State in which it is established, as required by a correct application of that provision (see, to that effect, Case 35/70 Manpower [1970] ECR 1251, paragraph 16, FTS , paragraphs 23 and 45; and Plum , paragraph 22). That premiss has not been disputed before the Court of Justice.
47. With respect to the second of those conditions, which is the only one at issue in the present appeal, it should be recalled that, according to settled case-law, whether an error of the competent customs authorities was detectable must be assessed having regard to the nature of the error, the professional experience of the operators concerned and the care which they exercised ( Faroe Seafood and Others , paragraph 99, and Ilumitrónica , paragraph 54).
0
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44. For the purpose of determining the gravity of the infringement, it is necessary to take into consideration, in particular, the conduct of each of the undertakings, the role played by each of them in the establishment of the cartel and the profit which they were able to derive from it (see, to that effect, Joined Cases 100/80 to 103/80 Musique Diffusion française and Others v Commission [1983] ECR 1825, paragraph 129).
57. That provision of Article 58 EC, in so far as it is a derogation from the fundamental principle of the free movement of capital, must be interpreted strictly. It cannot therefore be interpreted as meaning that all tax legislation which draws a distinction between taxpayers based on their place of residence or the Member State in which they invest their capital is automatically compatible with the Treaty (see Jäger , paragraph 40).
0
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15. It is settled case-law that any pecuniary charge, however small and whatever its designation and mode of application, which is imposed unilaterally on goods by reason of the fact that they cross a frontier, and which is not a customs duty in the strict sense, constitutes a charge having equivalent effect within the meaning of Articles 23 EC and 25 EC, even though such pecuniary charge is not levied for the benefit of the State ( UCAL , paragraph 18; Case C‑72/03 Carbonati Apuani [2004] ECR I‑8027, paragraph 20; and Case C‑293/02 Jersey Produce Marketing Organisation [2005] ECR I-9543, paragraph 55).
41 The question accordingly arises whether two actions have the same object when the first seeks a declaration that the plaintiff is not liable for damage as claimed by the defendants, while the second, commenced subsequently by those defendants, seeks on the contrary to have the plaintiff in the first action held liable for causing loss and ordered to pay damages.
0
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31. The principle of the protection of legitimate expectations cannot be relied upon against an unambiguous provision of Community law; nor can the conduct of a national authority responsible for applying Community law, which acts in breach of that law, give rise to a legitimate expectation on the part of a trader of beneficial treatment contrary to Community law (Case 316/86 Krücken [1988] ECR 2213, paragraph 24, and Joined Cases C-31/91 to C-44/91 Lageder and Others [1993] ECR I-1761, paragraph 35).
43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC.
0
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51. The Commission considers that the risk that [confidential] (formerly EniChem) might become an ‘empty shell’, stated in paragraph 95 of the judgment under appeal, is a factual element which it is not for the Court of Justice to review. It adds that, in any event, the Court has not restricted the cases of liability of a transferee company to situations where a transferor company has ceased all economic activity. In accordance with the Court’s case-law in the judgments in Aalborg Portland and Others v Commission (C‑204/00 P, C‑205/00 P, C‑211/00 P, C‑213/00 P, C‑217/00 P and C‑219/00 P, EU:C:2004:6) and ETI and Others (EU:C:2007:775), only the existence of a ‘structural link’ between the transferor company and the transferee company forming part of the same group is decisive for the purposes of the liability of the transferee company. Findings of the Court
183. Contrary to what the claimants in the main proceedings contend, the restrictions on capital movements involving direct investment or establishment within the meaning of Article 57(1) EC extend not only to national measures which, in their application to capital movements to or from non-member countries, restrict investment or establishment, but also to those measures which restrict payments of dividends deriving from them.
0
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58. Moreover, it must be borne in mind that, in accordance with the settled case-law of the Court, EU legislation must, so far as possible, be interpreted in a manner that is consistent with international law, in particular where its provisions are intended specifically to give effect to an international agreement concluded by the European Union (see, inter alia, judgments in Bettati , C‑341/95, EU:C:1998:353, paragraph 20; SGAE , C‑306/05, EU:C:2006:764, paragraph 35; Peek & Cloppenburg , C‑456/06, EU:C:2008:232, paragraphs 29 to 32, and Donner , C‑5/11, EU:C:2012:370, paragraph 23).
18 THOSE PROVISIONS SERVE THE SAME PURPOSE , NAMELY THE PREVENTION IN THE MARKETING OF WINE OF ALL PRACTICES WHICH ARE OF SUCH A NATURE AS TO CREATE FALSE APPEARANCES , IRRESPECTIVE OF WHETHER SUCH PRACTICES GIVE RISE IN THE MINDS OF THOSE ENGAGED IN THE TRADE OR OF CONSUMERS TO CONFUSION WITH EXISTING PRODUCTS OR THE ERRONEOUS IMPRESSION OF AN ORIGIN OR OF CHARACTERISTICS WHICH IN REALITY DO NOT EXIST .
0
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45. In that context, it should be noted that the concept of ‘restriction’ as used in Article 43 EC covers measures taken by a Member State which, although applicable without distinction, affect access to the market for undertakings from other Member States and thereby hinder trade within the European Union (see, to that effect, Case C‑442/02 CaixaBank France [2004] ECR I‑8961, paragraph 12, and Case C‑518/06 Commission v Italy [2009] ECR I‑3491, paragraph 64).
25. Il s’ensuit que, malgré les constatations opérées aux points 21 et 22 du présent arrêt, l’article 110 TFUE oblige chaque État membre à choisir et à aménager les taxes frappant les véhicules automobiles de façon à ce que celles-ci n’aient pas pour effet de favoriser la vente de véhicules d’occasion nationaux et de décourager ainsi l’importation de véhicules d’occasion similaires (arrêt Tatu, précité, point 56).
0
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88. It is apparent from the case-law, as Arkema points out, that the 1998 Guidelines merely constitute rules of practice from which the administration may not depart in an individual case without giving reasons that are compatible with the principle of equal treatment (see, to that effect, Joined Cases C‑189/02 P, C‑202/02 P, C‑205/02 P to C‑208/02 P and C‑213/02 P Dansk Rørindustri and Others v Commission [2005] ECR I‑5425, paragraphs 209 and 210).
39. Secondly, the differences between the standard rates of VAT applied by the Member States result from the absence of full harmonisation by the VAT Directive, which sets only the minimum rate.
0
865,417
123. However, provided that the appellant challenges the interpretation or application of Community law by the Court of First Instance, the points of law examined at first instance may be discussed again in the course of an appeal. Indeed, if an appellant could not thus base his appeal on pleas in law and arguments already relied on before the Court of First Instance, an appeal would be deprived of part of its purpose (see, inter alia, Comunità montana della Valnerina v Commission , paragraph 107).
62. A rule such as that laid down in Article 25(3) of the Belgium-Netherlands Convention cannot be regarded as a benefit separable from the remainder of the Convention, but is an integral part thereof and contributes to its overall balance.
0
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69. It should also be recalled that a measure which creates an exception to the application of the general tax system may be justified if it results directly from the basic or guiding principles of that tax system. In that context, a distinction must be made between, on the one hand, the objectives attributed to a particular tax regime and which are extrinsic to it and, on the other, the mechanisms inherent in the tax system itself which are necessary for the achievement of such objectives (see, to that effect, Portugal v Commission , paragraph 81).
43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC.
0
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90. Moreover, while Article 45(3)(d) TFEU and Article 17(1) of Directive 2004/38/EC of the European Parliament and of the Council of 29 April 2004 on the right of citizens of the Union and their family members to move and reside freely within the territory of the Member States amending Regulation (EEC) No 1612/68 and repealing Directives 64/221/EEC, 68/360/EEC, 72/194/EEC, 73/148/EEC, 75/34/EEC, 75/35/EEC, 90/364/EEC, 90/365/EEC and 93/96/EEC (OJ 2004 L 158, p. 77) provide for a right of a person, after ceasing work, to stay in the Member State to which he moved for the purpose of working there, it follows from the case-law that a person who has carried out all his occupational activity in the Member State of which he is a national and has exercised the right to reside in another Member State only after his retirement, without any intention of working in that other State, cannot rely on the principle of freedom of movement for workers (Case C‑520/04 Turpeinen [2006] ECR I‑10685, paragraph 16, and Case C‑544/07 Rüffler [2009] ECR I‑3389, paragraph 52).
39. It must be borne in mind that the transfer of 49% of the shares in AbfallgmbH took place shortly after that company was made responsible, exclusively and for an unlimited period, for the collection and treatment of the town of Mödling’s waste. Furthermore, AbfallgmbH became operational only after Saubermacher AG took over some of its shares.
0
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29. In that respect, as is apparent from settled case-law, when the Court replies to a question submitted for a preliminary ruling by a Court of a Member State in accordance with Article 267 TFEU, it does not have jurisdiction to interpret the national law of that Member State (see, inter alia, Case C-37/92 Vanacker and Lesage [1993] ECR I-4947, paragraph 7; Case C-511/03 Ten Kate Holding Musselkanaal and Others [2005] ECR I-8979, paragraph 25, and Case C-506/04 Wilson [2006] ECR I-8613, paragraph 34).
11 THIS CLAIM CONCERNS THE REJECTION OF THE APPLICANT ' S SUBMISSION , PLEADED IN SUPPORT OF HIS CLAIM FOR ANNULMENT , THAT THE COMMISSION COULD NOT LAWFULLY FIND THAT HIS ABSENCE WAS UNAUTHORIZED , SINCE HE HAD PRODUCED MEDICAL CERTIFICATES PROVING THAT HIS HEALTH DID NOT ALLOW HIM TO RETURN TO WORK AT ISPRA . IN PARTICULAR , HE HAD PRODUCED A CERTIFICATE FROM HIS OWN DOCTOR WHICH BORE THE DATE OF 14 DECEMBER 1980 AND WAS THEREFORE ISSUED AFTER THE REPORT MADE BY DR DE GEYTER ON 15 NOVEMBER 1980 .
0
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23. It is the Court’s established case-law that the need for a uniform application of EU law requires that, where a provision of EU law makes no reference to the law of the Member States with regard to a particular concept, that concept must be given an independent and uniform interpretation throughout the European Union (see, to that effect, judgment in Brüstle , C‑34/10, EU:C:2011:669, paragraph 25).
52. In that regard, the requirement to impose an obligation of confidentiality in no way prevents the use of a competitive tendering procedure for the award of a contract.
0
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24. According to the Court’s case-law, the exemptions envisaged in Article 13 of the Sixth Directive are to be interpreted strictly since they constitute exceptions to the general principle that VAT is to be levied on all supplies of services for consideration by a taxable person. However, the interpretation of the terms used in that provision must be consistent with the objectives pursued by those exemptions and comply with the requirements of the principle of fiscal neutrality inherent in the common system of VAT ( Dornier , paragraph 42; and Case C‑498/03 Kingscrest Associates and Montecello [2005] ECR I‑4427, paragraph 29).
41. It is in the light of both the foregoing considerations and the more detailed interpretative guidance provided below that it will be for the referring court to consider whether the condition of an adverse effect on one of the functions of the trade mark is met.
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77 Fourthly, the Kingdom of Belgium, relying on paragraph 28 of the judgment in Van der Kooy and Others v Commission, argues that the Commission should have examined whether Gasunie had forgone a possible profit. Belgium also points out that, as was stated in the expert opinion provided in CdF Chimie AZF v Commission, cited above, tariff F is still a State measure seeking to confer a financial benefit on certain undertakings, even if a political decision to support Dutch nitrate fertilizer producers is perhaps also in Gasunie' s commercial interests.
57. Therefore, the above interpretation is such as to guarantee transparency by enabling the addressee of a document to know the extent of his rights and to allow uniform application of Regulation No 1393/2007 (see, by analogy, judgments in Leffler , C‑443/03, EU:C:2005:665, paragraph 46, and Weiss und Partner , C‑14/07, EU:C:2008:264, paragraph 60), without creating any delay in the service of that document, but, on the contrary, contributing to simplifying and facilitating that service.
0
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30. As the General Court correctly held, in paragraphs 44 to 46 of the judgment under appeal, the fact that information is provided as part of a professional activity does not mean that it cannot be characterised as a set of personal data (see, to that effect, the judgments in Österreichischer Rundfunk and Others , C‑465/00, C‑138/01 and C‑139/01, EU:C:2003:294, paragraph 64; Commission v Bavarian Lager , C‑28/08 P, EU:C:2010:378, paragraphs 66 to 70; and Worten , C‑342/12, EU:C:2013:355, paragraphs 19 and 22).
19. According to the Court’s case-law, a measure restricting one of the fundamental freedoms guaranteed by the Treaty may be justified only if it pursues a legitimate objective which is compatible with the Treaty and respects the principle of proportionality. For that reason, such a measure must be appropriate for securing the attainment of the objective which it pursues and must not go beyond what is necessary in order to attain it (see, in particular, Case C-19/92 Kraus [1993] ECR I-1663, paragraph 32, and Case C-100/01 Oteiza Olazabal [2002] ECR I-10981, paragraph 43).
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50. That conclusion is supported by the actual meaning of the term ‘generic’, as clarified by the case-law of the Court. The way in which the name of a product becomes generic is the result of an objective process, at the end of which that name, although referring to the geographical place where the product in question was originally manufactured or marketed, has become the common name of that product (see, to that effect, Joined Cases C‑465/02 and C‑466/02 Germany and Denmark v Commission [2005] ECR I‑9115, paragraphs 75 to 100, and Case C‑132/05 Commission v Germany [2008] ECR I‑957, paragraph 53).
44 As regards the fact, on which the General Court relied in paragraphs 58, 74 and 86 of the order under appeal, that in the present case that assessment is set out, not in the decision at issue but in the Article 17 letter, it must however be noted that, according to settled case-law of the Court, intermediate measures whose aim is to prepare the final decision do not, in principle, constitute acts which may form the subject matter of an action for annulment (judgment of 13 October 2011, Deutsche Post and Germany v Commission, C‑463/10 P and C‑475/10 P, EU:C:2011:656, paragraph 50).
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62 Next, it should be noted that the criteria adopted to determine the economically most advantageous tender must be applied in conformity with all the procedural rules laid down in Directive 92/50, in particular the rules on advertising. It follows that, in accordance with Article 36(2) of that directive, all such criteria must be expressly mentioned in the contract documents or the tender notice, where possible in descending order of importance, so that operators are in a position to be aware of their existence and scope (see, to that effect, concerning public works contracts, Beentjes, paragraphs 31 and 36, and Case C-225/98 Commission v France [2000] ECR I-7445, paragraph 51).
54. Article 12 of the Framework Decision must, therefore, be interpreted in conformity with Article 6 of the Charter, which provides that everyone has the right to liberty and security of person.
0
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52. Firstly, as is apparent from the case-law of the Court, Article 1(1) of Directive 89/665 applies to all decisions taken by contracting authorities which are subject to the rules of Community law on public procurement (see inter alia Case C-92/00 HI [2002] ECR I-5553, paragraph 37, and Case C-57/01 Makedoniko Metro and Michaniki [2003] ECR I-1091, paragraph 68) and makes no provision for any limitation as regards the nature and content of those decisions (see inter alia the judgments cited above in Alcatel Austria , paragraph 35, and HI , paragraph 49).
106. Second, as has already been stated in paragraph 98 above, insured persons who go without prior authorisation to a Member State other than the one in which their sickness fund is established to receive treatment there can claim reimbursement of the cost of the treatment received only within the limits of the cover provided by the sickness insurance scheme of the Member State of affiliation. Thus, in the present case, it is apparent from the documents before the Court that, in relation to the EUR 3 806.35 paid by Ms Müller-Fauré to a provider established in Germany, the Zwijndrecht Fund would in any event, given the extent of the insurance cover provided by the Fund, contribute only up to a maximum amount of EUR 221.03. Likewise, the conditions on which benefits are granted, in so far as they are neither discriminatory nor an obstacle to freedom of movement of persons, remain enforceable where treatment is provided in a Member State other than that of affiliation. That is particularly so in the case of the requirement that a general practitioner should be consulted prior to consulting a specialist.
0
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123. In the second place, in order for health and public policy concerns to justify a measure having equivalent effect to a quantitative restriction on imports within the meaning of Article 34 TFEU, such as the retail sale licence requirement at issue in the main proceedings, it is also necessary that the measure in question not constitute a means of arbitrary discrimination or a disguised restriction on trade between Member States, as required under Article 36 TFEU (see, to that effect, judgments in Ahokainen and Leppik , C‑434/04, EU:C:2006:609, paragraph 29, and in Rosengren and Others , C‑170/04, EU:C:2007:313, paragraph 41).
7 The Court has consistently held that an action for annulment is available in the case of all measures adopted by the institutions, whatever their nature or form, which are intended to have legal effects (see Case 22/70 Commission v Council [1971] ECR 263, paragraph 42, and Case C-325/91 France v Commission [1993] ECR I-3283, paragraph 9).
0
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60 Furthermore, the Court of First Instance, in order to reject the complaints concerning breach of the provisions relating to the procedure for adoption of Regulation No 404/93, reiterated, at paragraphs 77 and 78 of the contested judgment, the grounds appearing at paragraphs 27 to 43 of the judgment in Case C-280/93 Germany v Council, and it is apparent from those paragraphs that they were in response solely to the argument that there had been a breach of the Commission's right of initiative, a failure to give reasons and lack of further consultation of the Parliament.
53. Furthermore, national legislation is appropriate to ensuring attainment of the objective pursued only if it genuinely reflects a concern to attain it in a consistent and systematic manner (see judgments in Hartlauer , C‑169/07, EU:C:2009:141, paragraph 55, and Attanasio Group , C‑384/08, EU:C:2010:133, paragraph 51).
0
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96. In the case at issue in the main proceedings, the prohibition on marketing beer from countries other than the Czech Republic under the name of Bud in Austria, which follows from the bilateral convention, is capable of affecting imports of that product under that name from other Member States and thus of constituting a barrier to intra-Community trade. Such a rule is therefore a measure having an effect equivalent to a quantitative restriction within the meaning of Article 28 EC (see, to that effect, Nijman , paragraph 12, and Exportur , paragraphs 19 and 20).
46. Lastly, having regard to the fact that it cannot be ruled out that Articles 6b and 23 of the CISA may be applicable, ratione temporis , in Case C‑261/08 (see paragraphs 37 and 38 of this judgment), as the Austrian Government and the Commission of the European Communities suggest, it is appropriate to take those articles of the CISA into account when examining the question referred for a preliminary ruling in order to provide the referring court with an answer which will be of use to it (see, by analogy, Case C‑275/06 Promusicae [2008] ECR I‑271, paragraph 46, and Case C‑346/06 Rüffert [2008] ECR I‑1989, paragraph 18).
0
865,431
27. The concept of ‘parental responsibility’ is given a broad definition in Article 2(7) of Regulation No 2201/2003, in that it includes all rights and duties relating to the person or the property of a child which are given to a natural or legal person by judgment, by operation of law or by an agreement having legal effect (judgments in C , C‑435/06, EU:C:2007:714, paragraph 49, and C , C‑92/12 PPU, EU:C:2012:255, paragraph 59). Moreover, while Article 1(2) of that regulation contains a list of matters covered by the regulation as ‘parental responsibility’, the list is not exhaustive but is only to be used as a guide, as is shown by the use of the words ‘in particular’ (judgments in C , C‑435/06, EU:C:2007:714, paragraph 30, and C , C‑92/12 PPU, EU:C:2012:255, paragraph 63).
23. It follows from the foregoing that the recognition of a ‘pyramid promotional scheme’ within the meaning of Annex I, point 14 of Directive 2005/29 requires, first, the members of such a scheme to give financial consideration.
0
865,432
44. Under Articles 6 and 7 of Directive 98/5, a European lawyer must comply not only with the rules of professional conduct applicable in his home Member State but also with those of the host Member State, failing which he will incur disciplinary sanctions and exposure to professional liability (see Luxembourg v Parliament and Council , paragraphs 36 to 41). One of the rules of professional conduct applicable to lawyers is an obligation, like that provided for in the Code of Conduct adopted by the Council of Bars and Law Societies of the European Union (CCBE), breach of which may lead to disciplinary sanctions, not to handle matters which the professionals concerned know or ought to know they are not competent to handle, for instance owing to lack of linguistic knowledge (see, to that effect, Luxembourg v Parliament and Council , paragraph 42). Communication with clients, the administrative authorities and professional bodies of the host Member State, like compliance with the rules of professional conduct laid down by the authorities of that Member State, requires a European lawyer to have sufficient linguistic knowledge or recourse to assistance where that knowledge is insufficient.
24. En effet, selon une jurisprudence constante, l’existence d’un manquement doit être appréciée en fonction de la situation de l’État membre telle qu’elle se présentait au terme du délai fixé dans l’avis motivé et les changements intervenus par la suite ne sauraient être pris en compte par la Cour (voir, en ce sens, arrêts du 26 avril 2007, Commission/Italie, C‑135/05, Rec. p. I‑3475, point 36, et du 10 avril 2008, Commission/Italie, C‑442/06, non encore publié au Recueil, point 42).
0
865,433
34. In accordance with the case‑law of the Court, given the incompatibility between the conditions of employment for officials, temporary and auxiliary staff on the one hand and those for local staff on the other, the transition from being a local member of staff to a post as an official, temporary or auxiliary member of staff automatically terminates the previous employment relationship, and, conversely, the resumption of the previous activities would constitute a new employment and not the continuation of the previous employment relationship (Case 105/80 Desmedt [1981] ECR 1701, paragraph 15 and operative part). Thus, if the applicant’s employment relationship could be regarded as that of a temporary or auxiliary staff member, that employment relationship would have to be classified as a new employment, which, in accordance with the judgments in Porrini and Tordeur , would exclude the possibility of such a new employment having arisen from the action of a body other than a Community one.
21. However, a requirement such as that in issue can only be justified on one of the public-interest grounds set out in Article 30 EC, such as the protection of health and life of humans, or by an imperative requirement relating, inter alia , to consumer protection (see, among others, Case 120/78 REWE-Zentral [1979] ECR 649 ( " Cassis de Dijon " ), paragraph 8, and Case C-420/01 Commission v Italy [2003] ECR I-6445, paragraph 29).
0
865,434
61 As regards, in particular, the principle of effectiveness, it must be noted that the national procedural provisions at issue must be analysed by reference to the role of that provision in the procedure as a whole and to the progress and special features of that procedure before the various national bodies. In that context, it is necessary to take into consideration, where relevant, the principles which lie at the basis of the national legal system, such as the protection of the rights of the defence, the principle of legal certainty and the proper conduct of the proceedings (see, to that effect, judgment of 8 September 2011, Rosado Santana, C‑177/10, EU:C:2011:557, paragraph 92).
53 It must be noted, first, that Article 85(1) of the Treaty prohibits all agreements between undertakings, decisions by associations of undertakings and concerted practices which may affect trade between Member States and which have as their object or effect the prevention, restriction or distortion of competition within the common market. The importance of that rule prompted the authors of the Treaty to provide expressly in Article 85(2) of the Treaty that any agreements or decisions prohibited pursuant to that article are to be automatically void.
0
865,435
37. As regards the argument that advertising for alcoholic beverages is permitted in certain Member States, it must be observed that, as the Advocate General stated in paragraph 106 of his Opinion, the fact that one Member State imposes less strict rules than another Member State does not mean that the latter’s rules are disproportionate (Case C-384/93 Alpine Investments [1995] ECR I-1141, paragraph 51).
34 National legislation which provides for the fixing of road-haulage tariffs by the public authorities cannot be regarded as placing economic agents in a collective dominant position characterized by the absence of competition between them.
0
865,436
18. As a preliminary point, it should be noted that the cooperative arrangements established by Article 267 TFEU are based on a clear division of responsibilities between the national courts and the Court of Justice. In proceedings brought on the basis of that article, the interpretation of provisions of national law is a matter for the courts of the Member States, not for the Court of Justice, and the Court has no jurisdiction to rule on the compatibility of national rules with European Union law. On the other hand, the Court does have jurisdiction to provide the national court with all the guidance as to the interpretation of European Union law necessary to enable that court to rule on the compatibility of those national rules with Community law (see, inter alia, Joined Cases C‑338/04, C‑359/04 and C‑360/04 Placanica and Others EU:C:2007:133, paragraph 36).
15. Selon une jurisprudence constante, dans le cadre d’une procédure en manquement, il incombe à la Commission d’établir l’existence du manquement allégué et d’apporter à la Cour les éléments nécessaires à la vérification par celle-ci de cette existence. Toutefois, conformément à une jurisprudence également constante, les États membres sont tenus, en vertu de l’article 10 CE, de faciliter à la Commission l’accomplissement de sa mission, qui consiste notamment, selon l’article 211, premier tiret, CE, à veiller à l’application des dispositions du traité CE ainsi que des dispositions prises par les institutions en vertu de celui-ci (voir, notamment, arrêts du 25 octobre 2007, Commission/Irlande, C‑248/05, Rec. p. I‑9261, points 66 et 67, ainsi que du 22 janvier 2009, Commission/Pologne, C‑492/07, point 17).
0
865,437
72 As the Court has already held, the provisions of Regulation No 1393/2007 must be interpreted so as to guarantee, in each specific case, a fair balance between the interests of the applicant and those of the defendant, the addressee of the document, by reconciling the objectives of efficiency and speed of the service of the procedural documents with the need to ensure that the rights of the defence of the addressee of those documents are adequately protected, through, inter alia, the guarantee of actual and effective receipt of those documents (judgment of 16 September 2015, Alpha Bank Cyprus (C‑519/13, EU:C:2015:603) paragraph 33 and the case-law cited).
58. First, as Article 4 of the Schengen Protocol provides, that protocol reserves to those two Member States the right to apply at any time to take part in only certain provisions of the acquis in force on the date of the application to take part. Second, that protocol reserves to those Member States, under the second subparagraph of Article 5(1), the option of not taking part in proposals and initiatives to build upon that acquis.
0
865,438
28. In order to reply to that argument, it should be borne in mind from the outset that, in accordance with 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 laid down in the fourth paragraph of Article 230 EC, requires the contested Community measure to affect directly the legal situation of the individual and leave no discretion to its addressees, 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, in particular, Case C-404/96 P Glencore Grain v Commission [1998] ECR I-2435, paragraph 41, and Case C-486/01 P National Front v Parliament [2004] ECR I‑6289, paragraph 34).
41 First of all, the Commission has not denied that the applicant is individually concerned. Having regard to the circumstances of the case, the Court considers that only the question whether the contested decision is of direct concern to the applicant need be examined.
1
865,439
21. It is settled case-law that a finding that an undertaking has such a dominant position is not in itself a ground of criticism of the undertaking concerned (Case 322/81 Nederlandsche Banden-Industrie-Michelin v Commission [1983] ECR 3461, paragraph 57, and Joined Cases C‑395/96 P and C‑396/96 P Compagnie maritime belge transports and Others v Commission [2000] ECR I‑1365, paragraph 37). It is in no way the purpose of Article 82 EC to prevent an undertaking from acquiring, on its own merits, the dominant position on a market (see, inter alia, TeliaSonera Sverige , paragraph 24). Nor does that provision seek to ensure that competitors less efficient than the undertaking with the dominant position should remain on the market.
37 However, a finding that an undertaking has a dominant position is not in itself a ground of criticism but simply means that, irrespective of the reasons for which it has such a dominant position, the undertaking concerned has a special responsibility not to allow its conduct to impair genuine undistorted competition on the common market (see Michelin, paragraph 57).
1
865,440
33 It should also be recalled that the Court has held that the purpose of the reference in Article 11(2) of Regulation No 44/2001 is to add injured parties to the list of plaintiffs contained in Article 9(1)(b) of that regulation, without restricting the category of persons having suffered damage to those suffering it directly (judgments of 13 December 2007, FBTO Schadeverzekeringen, C‑463/06, EU:C:2007:792, paragraph 26, and of 17 September 2009, Vorarlberger Gebietskrankenkasse, C‑347/08, EU:C:2009:561, paragraph 27).
32 Such an obligation would jeopardize the fundamental rights of the employee, who must be free to choose his employer and cannot be obliged to work for an employer whom he has not freely chosen.
0
865,441
60 In this regard, it is sufficient to point out that decisions concerning the clearance of accounts do not require detailed reasons if they are taken on the basis either of summary reports or of any correspondence between the Member State and the Commission, which implies that the government concerned was closely involved in the process by which the decision came about and is therefore aware of the reason for which the Commission considers that it must not charge the sums in dispute to the EAGGF (Case 347/85 United Kingdom v Commission [1988] ECR 1749, paragraph 60).
43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC.
0
865,442
58. It is established that a restriction on the free movement of goods may be justified on one of the public interest grounds set out in Article 36 TFEU or in order to meet overriding requirements. In either case, the national provision must be appropriate for securing the attainment of the objective pursued and must not go beyond what is necessary in order to attain it (see Ker-Optika , paragraph 57).
76. As regards hospital services, such as those provided to Ms Van Riet in Deurne hospital, the Court, in paragraphs 76 to 80 of the judgment in Smits and Peerbooms , made the following findings.
0
865,443
22 Article 7 of Directive 90/314 requires Member States to provide for security for the refund of money paid over, or for the repatriation of consumers, in the event of the insolvency of the operator from whom they bought the travel. That provision must be interpreted as prescribing a result whereby package travellers enjoy rights guaranteeing their repatriation and the refund of money that they have paid over, the aim being that of consumer protection (see Joined Cases C-178/94, C-179/94 and C-188/94 to C-190/94 Dillenkofer and Others v Federal Republic of Germany [1996] ECR I-4845, paragraphs 35 and 42).
40 That provision does not seek to define the scope of Directive 2003/87 but contributes to the implementation of a distinction which is important for the determination of the maximum annual amount of allowances within the meaning of Article 10a(5) of that directive (see, to that effect, judgment of 28 April 2016 in Borealis Polyolefine and Others, C‑191/14, C‑192/14, C‑295/14, C‑389/14 and C‑391/14 to C‑393/14, EU:C:2016:311, paragraphs 64 to 70).
0
865,444
61. That submission cannot be accepted. As the Court has already observed, the purpose of Article 10 of Regulation No 1408/71 is to protect the persons concerned against any adverse effects that might arise from the transfer of their residence from one Member State to another. It follows from that principle not only that the person concerned retains the right to receive benefits referred to in that provision acquired under the legislation of one or more Member States even after taking up residence in another Member State, but also that the acquisition of such entitlement may not be refused on the sole ground that he or she does not reside in the Member State in which the institution responsible for payment is situated (see, to that effect, Case 51/73 Smieja [1973] ECR 1213, paragraphs 20 to 22; Case 92/81 Camera [1982] ECR 2213, paragraph 14; and Joined Cases 379/85 to 381/85 and 93/86 Giletti and Others [1987] ECR 955, paragraph 15).
26. In regard to acquisition of distinctive character through use, the identification, by the relevant class of persons, of the product or service as originating from a given undertaking must be as a result of the use of the mark as a trade mark (judgment in Philips , paragraph 64).
0
865,445
34. As is shown by recital 22 in the preamble to the Regulation, the rule of priority laid down in Article 16(1) thereof is based on the principle of mutual trust. It is indeed that mutual trust which has enabled not only the establishment of a compulsory system of jurisdiction which all the courts within the purview of the Regulation are required to respect, but also as a corollary the waiver by the Member States of the right to apply their internal rules on recognition and enforcement in favour of a simplified mechanism for the recognition and enforcement of judgments handed down in the context of insolvency proceedings (Case C-341/04 Eurofood IFSC [2006] ECR I-3813, paragraphs 39 and 40, and MG Probud Gdynia , paragraphs 27 and 28).
37 As regards the Explanatory Notes to the HS, it should be added that, although they do not have legally binding force, they are an important means of ensuring the uniform application of the Common Customs Tariff and, as such, may be regarded as useful aids to its interpretation (judgment of 17 March 2016, Sonos Europe, C‑84/15, EU:C:2016:184, paragraph 33 and the case-law cited).
0
865,446
32. Although that provision mentions only signs which are capable of being perceived visually, are two-dimensional or three-dimensional and can thus be represented by means of letters or written characters or by a picture, it is however clear from the language of both Article 2 of the Directive and the seventh recital in the preamble thereto, which refers to a ‘list [of] examples’ of signs which may constitute a trade mark, that that list is not exhaustive. Accordingly, the Court has held previously that Article 2 of the Directive, although it does not mention signs which are not in themselves capable of being perceived visually, such as sounds or smells, does not expressly exclude them ( Sieckmann , paragraphs 43 and 44, and Case C‑283/01 Shield Mark  [2003] ECR I‑14313, paragraphs 34 and 35).
83. According to settled case‑law, respect for the rights of the defence is, in all proceedings initiated against a person which are liable to culminate in a measure adversely affecting that person, a fundamental principle of Community law which must be guaranteed even in the absence of any rules governing the proceedings in question. That principle requires that the addressees of decisions which significantly affect their interests should be placed in a position in which they may effectively make known their views (see, inter alia, Case C‑32/95 P Commission v Lisrestal and Others [1996] ECR I‑5373, paragraph 21; Case C‑462/98 P Mediocurso v Commission [2000] ECR I‑7183, paragraph 36; and Case C‑287/02 Spain v Commission [2005] ECR I‑5093, paragraph 37).
0
865,447
27. It should be borne in mind that Article 63 of the VAT Directive provides that the chargeable event for VAT occurs and VAT becomes chargeable at the time when the goods or services are supplied. Article 65 of the same directive, which provides that where a payment is to be made on account before the goods or services are supplied, VAT is to become chargeable on receipt of the payment and on the amount received, constitutes a derogation from the rule laid down in Article 63 and, as such, must be interpreted strictly (Case C-419/02 BUPA Hospitals and Goldsborough Developments [2006] ECR I-1685, paragraph 45).
45. The second subparagraph of Article 10(2) of the Sixth Directive, according to which, where payments are made on account before the goods are delivered or the services are performed, VAT becomes chargeable on receipt of payment and on the amount received, constitutes a derogation from the rule laid down in the first subparagraph of that provision and, as such, must be interpreted strictly.
1
865,448
81 Although it is true that those managers may in principle calculate the amount of the charge, using a charging system applying to all the railway undertakings, they could not achieve such optimal use by means of the charging system if they run the risk, at any time, of a civil court determining, in equity, under Paragraph 315 of the BGB, the charge applicable to a single railway undertaking which is party to the proceedings, the determination of that charge by that court thus restricting the infrastructure manager’s discretion to an extent incompatible with the objectives pursued by Directive 2001/14 (see, to that effect, judgment of 3 October 2013, Commission v Italy, C‑369/11, EU:C:2013:636, paragraph 43).
16 That question must be answered in the negative.
0
865,449
54. Moreover, the Court has already held that, by treating the private use of goods treated by the taxable person as forming part of the assets of his business as a supply of services for consideration, Article 6(2)(a) of the Sixth Directive aims, first, to ensure equal treatment as between a taxable person, who was able to deduct the VAT on the acquisition or construction of those goods, and a final consumer, by preventing the former from enjoying an advantage to which he is not entitled by comparison with the latter who buys the goods and pays VAT on them, and, second, to ensure fiscal neutrality by ensuring a correspondence between deduction of input VAT and charging of output VAT (see, to that effect, Wollny , paragraphs 30 to 33).
108 As regards the second aim, it must be accepted that the prospect of receiving transfer, development or training fees is indeed likely to encourage football clubs to seek new talent and train young players.
0
865,450
104 It follows from the case-law of the Court of Justice, however, that the taking into account of differences between the undertakings that have participated in a single cartel (in particular with regard to the geographic scope of their respective involvement) for the purpose of assessing the gravity of an infringement need not necessarily occur when the multipliers for the ‘gravity of the infringement’ and for the ‘additional amount’ are set but may occur at another stage in the setting of the fine, such as when the basic amount of the fine is adjusted in the light of mitigating and aggravating circumstances under points 28 and 29 of the 2006 Guidelines (see, to that effect, judgments of 11 July 2013, Team Relocations and Others v Commission, C‑444/11 P, not published, EU:C:2013:464, paragraphs 104 and 105, and of 11 July 2013, Gosselin Group v Commission, C‑429/11 P, not published, EU:C:2013:463, paragraphs 96 to 100).
3. The CN is based on the Harmonised Commodity Description and Coding System (‘the HS’) drawn up by the Customs Cooperation Council, now the World Customs Organisation (WCO), and established by the International Convention on the Harmonised Commodity Description and Coding System concluded at Brussels on 14 June 1983, approved on behalf of the European Economic Community by Council Decision 87/369/EEC of 7 April 1987 (OJ 1987 L 198, p. 1). It uses the six-digit classification of the headings and subheadings of the HS, adding seventh and eighth digits to create its own specific subdivisions.
0
865,451
28. It should be recalled that, as is apparent in particular from Article 1(1) and (2) of Framework Decision 2002/584 and from recitals 5 and 7 in the preamble thereto, the purpose of that decision is to replace the multilateral system of extradition between Member States with a system of surrender, as between judicial authorities, of convicted persons or suspects for the purpose of enforcing judgments or of criminal proceedings, that system of surrender being based on the principle of mutual recognition (see Case C-303/05 Advocaten voor de Wereld [2007] ECR I-3633, paragraph 28; Case C-66/08 Kozłowski [2008] ECR I-6041, paragraphs 31 and 43; Wolzenburg , paragraph 56; and Case C-261/09 Mantello [2010] ECR I-11477, paragraph 35).
51. Cet argument ne saurait prospérer. En effet, la simple acquisition d’une telle participation ou de tels actifs ne saurait, en principe, être considérée, en soi, comme une menace réelle et suffisamment grave pour la sécurité de l’approvisionnement en énergie.
0
865,452
52 It is for the referring court, before which the dispute has been brought and which must assume responsibility for the subsequent judicial decision, to determine in the main proceedings, first, which of the expenses claimed by KBC may be regarded as business expenses directly related to the financial activity in question for the purposes of national legislation, and secondly, what is the fraction of the general expenses which may be regarded as directly related to that activity (see, by analogy, judgment of 15 February 2007 in Centro Equestre da Lezíria Grande, C‑345/04, EU:C:2007:96, paragraph 26).
31 In pursuing the objectives of the common agricultural policy set out in Article 39 of the Treaty, the Community institutions must secure the permanent harmonization made necessary by any conflicts between those aims taken individually and, where necessary, allow any one of them temporary priority in order to satisfy the demands of the economic factors or conditions in view of which their decisions are made (see, for example, the judgment in Case 5/73 Balkan-Import-Export v Hauptzollamt Berlin-Packhof [1973] ECR 1091, paragraph 24). That harmonization must preclude the isolation of any one of those objectives in such a way as to render impossible the realization of other objectives (see, in particular, the judgment in Joined Cases 197 to 200, 243, 245 and 247/80 Ludwigshafener Walzmuehle v Council and Commission [1981] ECR 3211, paragraph 41).
0
865,453
61. In this latte r case, the customs authorities re-examine the declaration and assess whether the declarant’s claims are well founded, in the light of the information notified ( Overland Footwear, paragraph 51).
19. The refusal to take into account, for the purposes of granting Ms Klöppel the Austrian childcare allowance, the period during which her partner, Mr Kraler, received a comparable benefit in Germany is likely to lead to such a result, given that, as a general rule, it is workers who are nationals of other Member Sates who, prior to their establishment in Austria, would have received family benefits paid in those other States.
0
865,454
37 However, since Article 73c of the Treaty authorizes, under the conditions laid down therein and notwithstanding the prohibition laid down in Article 73b(1), certain restrictions on capital movements between Member States and non-member countries, the Member States are entitled to verify the nature and reality of the transactions and transfers in question, with a view to satisfying themselves that such transfers will not be used for the purposes of the capital movements which are specifically covered by the restrictions authorized by Article 73c (see, to that effect, Luisi and Carbone, paragraphs 31 and 33).
46. In that regard, according to the settled case-law of the Court, the principle of proportionality requires that acts of the EU institutions be appropriate for attaining the legitimate objectives pursued by the legislation at issue and do not exceed the limits of what is appropriate and necessary in order to achieve those objectives (see, to that effect, Case C‑343/09 Afton Chemical EU:C:2010:419, paragraph 45; Volker und Markus Schecke and Eifert EU:C:2010:662, paragraph 74; Cases C‑581/10 and C‑629/10 Nelson and Others EU:C:2012:657, paragraph 71; Case C‑283/11 Sky Österreich EU:C:2013:28, paragraph 50; and Case C‑101/12 Schaible EU:C:2013:661, paragraph 29).
0
865,455
20. It should be noted that, in the interests of legal certainty and ease of verification, the decisive criterion for the classification of goods for customs purposes is in general to be found in their objective characteristics and properties as defined in the wording of the relevant heading of the Combined Nomenclature and of the notes to the sections or chapters (Case C-382/95 Techex [1997] ECR I-7363, paragraph 11; Joined Cases C‑208/06 and C‑209/06 Medion and Canon Deutschland [2007] ECR I‑7963, paragraph 34; and Case C-165/07 Ecco Sko [2008] ECR I-0000, paragraph 27).
42. Where there has been no prior publication of a contract notice, such a limitation period of six months is likely not to enable a person harmed to gather the necessary information with a view to a possible action, thus preventing that action from being brought.
0
865,456
29. Thirdly, as regards a compound mark, such as that which forms the subject-matter of the present dispute, any distinctive character may be assessed, in part, in respect of each of the terms or elements, taken separately, but that assessment must, in any event, be based on the overall perception of that trade mark by the relevant public and not on the presumption that elements individually devoid of distinctive character cannot, on being combined, present such character (see SAT.1 v OHIM , cited above, paragraph 35). The mere fact that each of those elements, considered separately, is devoid of distinctive character does not mean that their combination cannot present such character (see, by way of analogy, Case C-363/99 Koninklijke KPN Nederland [2004] ECR I-1619, paragraphs 99 and 100, Case C-265/00 Campina Melkunie [2004] ECR I-1699, paragraphs 40 and 41, as well as SAT.1 v OHIM , cited above, paragraph 28).
89. The Court has held that when the profits underlying foreign-sourced dividends are subject in the State of the company making the distribution to a lower level of tax than the tax levied in the Member State of the recipient company, that Member State must grant an overall tax credit corresponding to the tax paid by the company making the distribution in the State in which it is established ( Test Claimants in the FII Group Litigation , paragraph 51, and Haribo Lakritzen Hans Riegel and Österreichische Salinen , paragraph 87).
0
865,457
45 It should be noted in that respect that, as is demonstrated by the Court's judgment in Case C-286/90 Poulsen and Diva Navigation [1992] ECR I-6019, paragraph 9, the European Community must respect international law in the exercise of its powers. It is therefore required to comply with the rules of customary international law when adopting a regulation suspending the trade concessions granted by, or by virtue of, an agreement which it has concluded with a non-member country.
50 In the present case, it is common ground that the sale of the ‘filmerspeler’ multimedia player was made in full knowledge of the fact that the add-ons containing hyperlinks pre-installed on that player gave access to works published illegally on the internet. As was noted in paragraph 18 above, the advertising of that multimedia player specifically stated that it made it possible, in particular, to watch on a television screen, freely and easily, audiovisual material available on the internet without the consent of the copyright holders.
0
865,458
96. In that regard, it follows from that case-law that that obligation is not satisfied if the Commission’s complaints are set out in the application only in the form of a reference to the grounds stated in the formal letter and in the reasoned opinion, or again in the part of the application devoted to the legal background (see, to that effect, inter alia, Case C-52/90 Commission v Denmark [1992] ECR I-2187, paragraphs 17 and 18; Case C-375/95 Commission v Greece [1997] ECR I-5981, paragraph 35; and Case C-202/99 Commission v Italy [2001] ECR I-9319, paragraphs 20 and 21).
43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC.
0
865,459
60. However, when it applies domestic law, a national court is bound to interpret that law, so far as possible, in the light of the wording and the purpose of the directive concerned in order to achieve the result sought by the directive and consequently comply with the third paragraph of Article 249 EC (see, to that effect, Pfeiffer and Others , paragraph 113).
52. À cet égard, il y a lieu de rappeler que la Cour a déjà jugé que, en autorisant l’exploitation d’une décharge sans qu’un plan d’aménagement ait été préalablement soumis à l’approbation des autorités compétentes et approuvé, un État membre manque aux obligations qui lui incombent en vertu de cette disposition (arrêt Commission/Italie, C‑196/13, EU:C:2014:2407, point 68 et jurisprudence citée).
0
865,460
81. In those circumstances, only a mark which departs significantly from the norm or customs of the sector and thereby fulfils its essential function of indicating origin is not devoid of any distinctive character for the purposes of Article 7(1)(b) of Regulation No 40/94 (Case C‑173/04 P Deutsche SiSi-Werke v OHIM [2006] ECR I‑551, paragraph 31, and Storck v OHIM , paragraph 26).
68. In the absence of any express provision concerning the supply in part of information relating to the environment, the obligation to supply that information in part is not guaranteed in a manner sufficiently clear and precise to ensure legal certainty and to enable persons who may submit a request for information to know the full extent of their rights (see, to that effect, Commission v Germany , cited above, paragraphs 34 and 35).
0
865,461
112. The Commission’s request must therefore be regarded as being directed against grounds included in the judgment under appeal purely for the sake of completeness and, consequently, as it is ineffective, it must in any event be rejected (see, to that effect, the order in Case C‑317/95 P SPO and Others v Commission [1996] ECR I‑1611, paragraph 47 and the case‑law cited, and the judgment in Case C‑182/99 P Salzgitter v Commission [2003] ECR I‑10761, paragraphs 54 and 55). b) The merits of the second ground of appeal i) Principal argument
54. With respect to the reference, in paragraph 141 of the judgment under appeal, to the presumption of validity enjoyed by the measures of Community institutions (see, inter alia, Case C-137/92 P Commission v BASF and Others [1994] ECR I-2555, paragraph 48), suffice it to state that the Court of First Instance did not draw from that presumption any factual or legal conclusion but relied solely on its own assessment of the facts and evidence to conclude that the contested decision had been properly authenticated.
1
865,462
15 As the Court has already held, a benefit, if it is to fall within the scope of Directive 79/7, must constitute the whole or part of a statutory scheme providing protection against one of the specified risks or a form of social assistance having the same objective (judgment in Case 150/85 Drake v Adjudication Officer [1986] ECR 1995, paragraph 21; judgment in Case C-243/90 The Queen v Secretary of State for Social Security, ex parte Smithson [1992] ECR I-467, paragraph 12).
5 WITHOUT REQUIRING THE ABOLITION OF THE SAID MONOPOLIES , THIS PROVISION PRESCRIBES IN MANDATORY TERMS THAT THEY MUST BE ADJUSTED IN SUCH A WAY AS TO ENSURE THAT WHEN THE TRANSITIONAL PERIOD HAS ENDED SUCH DISCRIMINATION SHALL CEASE TO EXIST .
0
865,463
22 As a preliminary point, it must be recalled that, according to Article 96 of the VAT Directive, the same rate of VAT, that is the standard rate fixed by each Member State, is applicable to supplies of goods and services. By derogation from that principle, the possibility to apply reduced rates of VAT is provided for by virtue of Article 98 thereof. Annex III to that directive lists the categories of supplies of goods and services to which the reduced rates mentioned in Article 98 may apply (judgment of 9 March 2017, Oxycure Belgium, C‑573/15, EU:C:2017:189, paragraphs 20 and 21).
34 The fact that a levy is categorised as a tax under national legislation does not mean that, as regards Regulation No 1408/71, that same levy cannot be regarded as falling within the scope of that regulation and caught by the prohibition against overlapping legislation.
0
865,464
41. The Court has held, in that regard, that the enactment of a temporal limitation of that kind on the Council’s competence also shows that, if the Member State concerned has not made an application to the Council under the third subparagraph of Article 108(2) TFEU before the Commission declares the aid in question incompatible with the internal market and thereby closes the procedure referred to in the first subparagraph of Article 108(2) TFEU, the Council is no longer authorised to exercise the exceptional power conferred upon it by the third subparagraph of Article 108(2) TFEU in order to declare such aid compatible with the internal market (Case C‑110/02 Commission v Council , paragraph 33, and Case C‑399/03 Commission v Council [2006] ECR I‑5629, paragraph 24).
33. The enactment of a temporal limitation of that kind on the Council’s competence where the Commission has already opened the procedure under the first subparagraph of Article 88(2) EC, without, however, yet having adopted a decision declaring the aid incompatible with the common market, and the fact that, at the end of the three-month period laid down by the fourth subparagraph of that provision, the Commission alone retains the competence to rule on the aid concerned, also demonstrate that, if the Member State concerned has made no application to the Council under the third subparagraph of Article 88(2) EC before the Commission declares the aid in question incompatible with the common market and thereby closes the procedure referred to in the first subparagraph of Article 88(2), the Council is no longer authorised to exercise the exceptional power conferred upon it by the third subparagraph in order to declare such aid compatible with the common market.
1
865,465
44. A distinction must therefore be made between different treatment permitted under Article 58(1)(a) EC and arbitrary discrimination prohibited under Article 58(3) EC. It is apparent from settled case-law that, in order for national tax rules such as those at issue in the main proceedings – which, for the purposes of calculating inheritance tax, distinguish as to the amount of the tax-free allowance in respect of immovable property located in the Member State concerned according to whether the deceased or the heir resides in that State or whether they both reside in another Member State – to be regarded as compatible with the Treaty provisions on the free movement of capital, the difference in treatment must concern situations which are not objectively comparable or justifiable by overriding reasons in the public interest. In order to be justified, moreover, the difference in treatment must not go beyond what is necessary in order to attain the objective of the legislation in question (see Case C-319/02 Manninen [2004] ECR I-7477, paragraph 29; Eckelkamp and Others , paragraphs 58 and 59; Arens-Sikken , paragraphs 52 and 53; and Mattner , paragraph 34). The comparability of the situations at issue
24. À titre liminaire, il convient de rappeler que l’État membre destinataire d’une décision l’obligeant à récupérer des aides illégales est tenu, en vertu de l’article 288 TFUE, de prendre toutes les mesures propres à assurer l’exécution de cette décision. Il doit parvenir à une récupération effective des sommes dues (arrêt du 28 juin 2012, Commission/Grèce, C‑485/10, point 27).
0
865,466
32. However, that case-law cannot be transposed to the relationship between the sub-buyer of goods purchased from an intermediate seller and the manufacturer of those goods. In that connection, the Court has ruled to that effect that that relationship is not covered by ‘matters relating to contract’ within the meaning of Article 5(1) of the Brussels Convention. It held, in the context of an action for damages brought by the sub-buyer of goods against the manufacturer thereof that there is no contractual relationship between the sub-buyer and the manufacturer, because the latter has not undertaken any contractual obligation towards the former ( Handte , paragraph 16).
61. In the light of the above considerations, the answer to the first part of Question 1 is that Article 27 of the TRIPs Agreement falls within the field of the common commercial policy.
0
865,467
55 As regards the Member States’ discretion to impose such an obligation in their national legislation, it must be noted that, so far as concerns credit agreements which fall within the scope of Directive 2008/48, Member States may not adopt obligations for the parties to the agreement which are not provided for in that directive where the directive contains provisions harmonised in the area covered by those obligations (see, by analogy, judgment of 12 July 2012, SC Volksbank România, C‑602/10, EU:C:2012:443, paragraphs 63 and 64).
Par conséquent, le septième moyen soulevé par la requérante constitue, en réalité, un moyen nouveau ayant pour objet de soumettre à la Cour un litige plus étendu que celui dont a eu à connaître le Tribunal et qui est, dès lors, irrecevable (voir, en ce sens, arrêt du 1er juin 1994, Commission/Brazzelli Lualdi e.a., C‑136/92 P, EU:C:1994:211, points 57 et 59).
0
865,468
26. For a tax, or part of a tax, to be regarded as forming an integral part of an aid measure, it must be hypothecated to the aid measure under the relevant national rules, in the sense that the revenue from the tax is necessarily allocated for the financing of the aid. In the event of such hypothecation, the revenue from the tax has a direct impact on the amount of the aid and, consequently, on the assessment of the compatibility of the aid with the common market (see, to that effect, Case 47/69 France v Commission [1970] ECR 487, paragraphs 17, 20 and 21). The Court thus held that, where there is such a link between the aid measure and its financing, the notification of the aid provided for in Article 93(3) of the Treaty must also cover the method of financing, so that the Commission may consider it on the basis of all the facts. If this requirement is not satisfied, it is possible that the Commission may declare that an aid measure is compatible when, if the Commission had been aware of its method of financing, it could not have been so declared ( Van Calster and Others , paragraphs 49 and 50, and Case C‑352/02 Pearle and Others [2004] ECR I‑0000, paragraph 30).
43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC.
0
865,469
69 In that regard, it should be pointed out that Framework Decision 2002/584 seeks, by the establishment of a simplified and effective system for the surrender of persons convicted or accused of having infringed criminal law, to facilitate and accelerate judicial cooperation with a view to contributing to the objective set for the European Union to become an area of freedom, security and justice, founded on the high level of trust which should exist between the Member States in accordance with the principle of mutual recognition (see, to that effect, judgments of 26 February 2013, Melloni, C‑399/11, EU:C:2013:107, paragraphs 36 and 37, and of 5 April 2016, Aranyosi and Căldăraru, C‑404/15 and C‑659/15 PPU, EU:C:2016:198, paragraphs 75 and 76).
38. As the Advocate General noted, in points 53 to 55 of her Opinion, it follows from Article 3(1)(b), (c) and (e) of Directive 2005/36 that the concept of ‘specific professional qualifications’ in Article 3(1)(a) thereof does not cover all qualifications attested by evidence of formal qualifications, but only these relating to training which is specifically designed to prepare candidates to exercise a given profession.
0
865,470
62. To date, it is true, the Association Council has not adopted any measure on the basis of Article 41(2) of the Additional Protocol with a view to the actual removal by the Contracting Parties of existing restrictions on freedom of establishment, in accordance with the principles set out in Article 13 of the Association Agreement. Furthermore, it is apparent from the case-law of the Court that neither of those two provisions has direct effect ( Savas , paragraph 45).
45 In those circumstances, the conclusion must be that Article 13 of the Association Agreement is no more capable than is Article 41(2) of the Additional Protocol, also referred to by the national court, of directly governing the legal position of individuals and cannot therefore have direct effect. The direct effect of Article 41(1) of the Additional Protocol
1
865,471
18. Il y a lieu, tout d’abord, de rappeler qu’il résulte d’une jurisprudence constante que la suppression d’une aide illégale par voie de récupération est la conséquence logique de la constatation de son illégalité et que cette conséquence ne saurait dépendre de la forme dans laquelle l’aide a été octroyée (voir, notamment, arrêts du 1 er avril 2004, Commission/Italie, C‑99/02, Rec. p. I‑3353, point 15, ainsi que du 1 er juin 2006, Commission/Italie, C‑207/05, non publié au Recueil, point 39 et jurisprudence citée).
24 In that respect, it should be pointed out that the Spanish Government produced the text of those regulations for the Court only when it lodged its defence.
0
865,472
52. It is clear from settled case-law that, whenever the provisions of a directive appear, so far as their subject-matter is concerned, to be unconditional and sufficiently precise, they may be relied upon before the national courts by individuals against the Member State where it has failed to implement the directive correctly (see judgments in Pfeiffer and Others , C‑397/01 to C‑403/01, EU:C:2004:584, paragraph 103 and the case-law cited, and Arcor and Others , C‑152/07 to C‑154/07, EU:C:2008:426, paragraph 40).
291 When one or more Member States are faced with an emergency situation within the meaning of Article 78(3) TFEU, the burdens entailed by the provisional measures adopted under that provision for the benefit of that or those Member States must, as a rule, be divided between all the other Member States, in accordance with the principle of solidarity and fair sharing of responsibility between the Member States, since, in accordance with Article 80 TFEU, that principle governs EU asylum policy.
0
865,473
86. In this respect, the Court has had occasion to rule that the exception in the first paragraph of Article 45 EC does not extend to certain activities that are auxiliary or preparatory to the exercise of official authority (see, to that effect, Thijssen , paragraph 22; Commission v Spain , paragraph 38; Servizi Ausiliari Dottori Commercialisti , paragraph 47; Commission v Germany , paragraph 38; and Commission v Portugal , paragraph 36), or to certain activities whose exercise, although involving contacts, even regular and organic, with the administrative or judicial authorities, or indeed cooperation, even compulsory, in their functioning, leaves their discretionary and decision-making powers intact (see, to that effect, Reyners , paragraphs 51 and 53), or to certain activities which do not involve the exercise of decision-making powers (see, to that effect, Thijssen , paragraphs 21 and 22; Case C‑393/05 Commission v Austria , paragraphs 36 and 42; Commission v Germany , paragraphs 38 and 44; and Commission v Portugal , paragraphs 36 and 41), powers of constraint (see, to that effect, inter alia, Commission v Spain , paragraph 37) or powers of coercion (see, to that effect, Case C‑47/02 Anker and Others [2003] ECR I‑10447, paragraph 61, and Commission v Portugal , paragraph 44).
18 Consequently, Note 5(B) to the Combined Nomenclature does not preclude network cards from being classified under heading No 8471.
0
865,474
24. Secondly, it must be stated that it is settled case-law that, even if the applicable national legislation itself complies with Community law, a failure to fulfil obligations may arise due to the existence of an administrative practice which infringes Community law when it is, to some degree, of a consistent and general nature (see, inter alia, Case C‑278/03 Commission v Italy [2005] ECR I-3747, paragraph 13, and C‑135/05 Commission v Italy , paragraph 21).
9 ALTHOUGH IT IS TRUE THAT THESE REPORTS ARE MADE UP OF ASSESSMENTS WHICH IT IS DIFFICULT FOR A COURT TO REVIEW , THIS FACT DOES NOT PREVENT THEIR ADOPTION FROM BEING VITIATED FOR IRREGULARITY OF FORM AND PROCEDURE OR PATENT ERROR AND MISUSE OF DISCRETIONARY POWER - DEFECTS CAPABLE OF MAKING THEM UNLAWFUL .
0
865,475
25 In addition, the criteria for qualitative selection laid down in Chapter 2 of Title VI of Directive 92/50 are designed solely to define the rules governing objective assessment of the standing of tenderers, particularly as regards financial, economic and technical matters. One of those criteria, provided for in Article 31(3), allows tenderers to prove their financial and economic standing by means of any other document which the contracting authority considers appropriate. A further provision, contained in Article 32(2)(c), expressly states that evidence of the service provider's technical capability may be furnished by an indication of the technicians or technical bodies, whether or not belonging directly to the service provider, on which it can call to perform the service (see, to the same effect, as regards Directive 71/305, Ballast Nedam Groep I, paragraph 12).
67. However, it is also necessary that the restrictions at issue are appropriate to the objectives pursued and do not go beyond what is necessary to attain those objectives (Case C‑451/05 ELISA [2007] ECR I‑8251, paragraph 82, and Commission v Poland , paragraph 58), which it is for the referring court to determine.
0
865,476
44. The Court has pointed out that the criteria for determining normal residence laid down in Article 7(1) of the Directive refer to a person’s occupational and personal ties with a particular place and to the duration of those ties, and has defined normal residence as the place where a person has established his permanent centre of interests ( Louloudakis , paragraph 51, and the case-law cited).
69. In those circumstances, the Commission’s complaint against that reference to the notice relating to State aid in the field of taxation is ineffective (see, to that effect, Case C-182/99 P Salzgitter v Commission [2003] ECR I-10761, paragraphs 54 and 55), and so it is unnecessary to consider the content and scope of that notice at this stage.
0
865,477
49 Relying, in particular, on the case-law arising from the judgments of 16 November 2000, Weig v Commission (C‑280/98 P, EU:C:2000:627, paragraphs 52 to 68), and of 16 November 2000, Sarrió v Commission (C‑291/98 P, EU:C:2000:631, paragraphs 91 to 100), the appellant submits that there are numerous precedents in which the Court of Justice considered that it had to set aside the judgment of the General Court in so far as it had used a different calculation method, when reviewing fines, from that used by the Commission or by the General Court itself with regard to other undertakings implicated in the infringement at issue. Although it is true that the Court of Justice has already held, in particular in paragraph 181 of its judgment of 10 July 2014, Telefónica and Telefónica de España v Commission (C‑295/12 P, EU:C:2014:2062), that the Commission is not required to indicate the figures relating to the method of calculating the fines, it nevertheless pointed out that it is, at the very least, ‘preferable’ that the mechanism used to set the amount of the fine be given.
36. Accordingly, the fuel management agreement is not a contract for the supply of fuel, but rather a contract to finance its purchase. Auto Lease does not purchase the fuel in order subsequently to resell it to the lessee; the lessee purchases the fuel, having a free choice as to its quality and quantity, as well as the time of purchase. Auto Lease acts, in fact, as a supplier of credit vis-à-vis the lessee.
0
865,478
37. Second, in accordance with the case-law, that enjoyment must not, as a general rule, be occasional and temporary (see, to that effect, the judgment in Leichenich , C‑532/11, EU:C:2012:720, paragraph 24).
35 Consequently, it must be held that, by precluding by regulation or administrative practice on the grounds of their nationality employed or self-employed workers from other Member States and the members of their families from being attributed large-family status for the purpose of the award of special benefits for such families and from being awarded family allowances, the Hellenic Republic has failed to fulfil its obligations under Articles 48 and 52 of the EC Treaty, Article 7 of Regulation No 1612/68, Article 7 of Regulation No 1251/70, Article 7 of Directive 75/34 and Article 3 of Regulation No 1408/71.
0
865,479
55. Moreover, the principle that the application of national law must not hinder the application or the effectiveness of Community law requires that the interests of the Community must be taken fully into consideration in the application of provisions such as Articles 4.49 and 4.57 of the AWB, which, according to the national court, give the national administrative authorities a discretionary power to recover sums unduly paid and which permit the recipient of such sums to rely, in their defence, on the principle of the protection of legitimate expectations (see, to that effect, Deutsche Milchkontor and Others , cited above, paragraph 32; Joined Cases C‑80/99 to C‑82/99 Flemmer and Others , cited above, paragraph 61; and Huber , cited above, paragraph 57).
61 However, the principle that national legislation must be applied without discrimination in relation to purely national procedures of the same kind requires the interest of the Community to be taken fully into consideration in the assessment of the interests in question (Deutsche Milchkontor, cited above, paragraph 32).
1
865,480
25. First of all, it must be recalled that the concepts used in Regulation No 44/2001, in particular those which appear in Article 15(1) of the regulation, must be interpreted independently, by reference principally to the general scheme and objectives of the regulation, in order to ensure that it is applied uniformly in all the Member States (see, to that effect, Case C‑27/02 Engler [2005] ECR I‑481, paragraph 33; Joined Cases C‑585/08 and C‑144/09 Pammer and Hotel Alpenhof [2010] ECR I‑12527, paragraph 55, and Case C‑190/11 Mühlleitner [2012] ECR I‑0000, paragraph 28).
28. Next, it must be recalled that the concepts used in the Brussels I Regulation – in particular those which appear in Article 15(1)(c) of the regulation – must be interpreted independently, by reference principally to the system and objectives of the regulation, in order to ensure that it is uniformly applied in all the Member States (see, to that effect, Case C-27/02 Engler [2005] ECR I-481, paragraph 33, and Pammer and Hotel Alpenhof , paragraph 55).
1
865,481
35 The tenth recital in the preamble to the Directive, according to which the likelihood of confusion ... constitutes the specific condition for such protection, also confirms that interpretation (SABEL, paragraph 19).
112. Such an obligation may be discharged without it being necessary to respond expressly and exhaustively to all the arguments put forward by an applicant.
0
865,482
47. Finally, when applying domestic law the national court must, as far as is at all possible, interpret it in a way which accords with the requirements of EU law (judgments in Engelbrecht , C‑262/97, EU:C:2000:492, paragraph 39; ČEZ, C‑115/08, EU:C:2009:660, paragraph 138; and Wall , C‑91/08, EU:C:2010:182, paragraph 70).
25. Equating ‘sea’ within the meaning of Regulation No 3577/92 with ‘territorial sea’ within the meaning of the Montego Bay Convention is likely to undermine that objective. The application of that regulation solely to territorial sea, within the meaning of that convention, would preclude the liberalisation intended by that regulation of potentially significant maritime transport services where they operate on the landward side of the baseline of the territorial sea that States may draw, in accordance with that convention, across the natural entrance points of a bay.
0
865,483
46. The Court has already pointed out that national rules concerning periods of service to be completed in order to be classified in a higher salary grade or calculation of the periods required to have performance assessed each year and, consequently, to qualify for promotion – such as the rule at issue in the main proceedings – constitute employment conditions (see, by analogy, in the field of equal treatment of men and women workers, Case C‑136/95 Thibault [1998] ECR I‑2011, paragraph 27, and Case C‑284/02 Sass [2004] ECR I‑11143, paragraphs 31 and 34).
65 Having regard to the general principle of EU law on the prohibition of abuse of rights, the application of that legislation cannot be extended to cover the wrongful practices of voluntary associations or their members. Thus, the activities of voluntary associations may be carried out by the workforce only within the limits necessary for their proper functioning. As regards the reimbursement of costs, it must be ensured that profit making, even indirect, cannot be pursued under the cover of a voluntary activity and that volunteers may be reimbursed only for expenditure actually incurred for the activity performed, within the limits laid down in advance by the associations themselves (judgment in Azienda sanitaria locale No 5 Spezzino and Others, C‑113/13, EU:C:2014:2440, paragraph 62).
0
865,484
24. It cannot therefore be considered, having regard to the wording of the contested decision, which must in principle, if it is to satisfy the obligation to state reasons, indicate the legal basis on which the decision is founded (see, to that effect, judgments in Commission v Council , C‑370/07, EU:C:2009:590, paragraphs 39 and 55; Parliament v Council , C‑317/13 and C‑679/13, EU:C:2015:223, paragraph 29; and Parliament v Council , C‑540/13, EU:C:2015:224, paragraph 19), that the decision is based on Article 34 EU.
44. Those objectives cannot, however, justify a measure that maintains definitively, if only for certain persons, the age-based difference in treatment which the reform of a discriminatory system, of which such a measure forms part, is designed to eliminate. Such a measure, even if it is capable of ensuring the protection of acquired rights and legitimate expectations with regard to civil servants favoured by the previous system, is not appropriate for the purpose of establishing a non-discriminatory system for civil servants who were disadvantaged by that previous system.
0
865,485
46. It is clear from settled case‑law that a restriction on freedom of establishment is warranted only if it is justified by overriding reasons of public interest. In that situation, it must also be suitable for securing the attainment of the objective which it pursues and not go beyond what is necessary in order to attain that objective (see, to that effect, judgment of 27 October 2005 in Case C-158/03 Commission v Spain , paragraph 35; Case C‑518/06 Commission v Italy [2009] ECR I‑0000, paragraph 72; and Case C-531/06 Commission v Italy [2009] ECR I‑0000, paragraph 49).
35 Consequently, it must be held that, by precluding by regulation or administrative practice on the grounds of their nationality employed or self-employed workers from other Member States and the members of their families from being attributed large-family status for the purpose of the award of special benefits for such families and from being awarded family allowances, the Hellenic Republic has failed to fulfil its obligations under Articles 48 and 52 of the EC Treaty, Article 7 of Regulation No 1612/68, Article 7 of Regulation No 1251/70, Article 7 of Directive 75/34 and Article 3 of Regulation No 1408/71.
0
865,486
103. The review of legality is supplemented by the unlimited jurisdiction which the Courts of the European Union were afforded by Article 17 of Regulation No 17 and which is now recognised by Article 31 of Regulation No 1/2003, in accordance with Article 261 TFEU. That jurisdiction empowers the Courts, in addition to carrying out a mere review of the lawfulness of the penalty, to substitute their own appraisal for the Commission’s and, consequently, to cancel, reduce or increase the fine or penalty payment imposed (see, to that effect, 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 [2002] ECR I‑8375, paragraph 692).
32. En effet, si le montant de la taxe d’immatriculation frappant les véhicules d’occasion importés excède le montant résiduel de celle-ci incorporé dans la valeur des véhicules d’occasion similaires déjà immatriculés sur le marché national, cela risquerait de favoriser la vente de véhicules d’occasion nationaux et de décourager ainsi l’importation de véhicules d’occasion similaires.
0
865,487
51. With regard to the argument put forward by the Federal Republic of Germany concerning Paragraph 46 of the VwVfG that, where an environmental impact assessment or pre-assessment has been carried out but is vitiated by a procedural defect, it is possible to bring legal proceedings on the conditions laid down in that paragraph, it should be recalled, on the one hand, that provisions of a directive must be implemented with unquestionable binding force and with the specificity, precision and clarity necessary to satisfy the requirements of legal certainty (judgments in Dillenkofer and Others , C‑178/94, C‑179/94 and C‑188/94 to C‑190/94, EU:C:1996:375, paragraph 48, and Commission v Portugal , C‑277/13, EU:C:2014:2208, paragraph 43), which is not the situation in the present case.
15 It must be borne in mind at the outset that under Article 234 EC the Court has jurisdiction to give preliminary rulings on the interpretation of the Treaty and of acts of the Community institutions.
0
865,488
161. Contrary to the Austrian Government’s assertions, legislation such as that at issue in the main proceedings cannot be justified by the fact that, when applying the imputation method, a Member State is required to grant a tax credit only up to the limit of the amount of corporation tax for which the companies receiving the dividends are liable (see Test Claimants in the FII Group Litigation , paragraphs 50 and 52).
30. In that regard, it should be recalled, first, that the Court may, of its own motion, on a proposal from the Advocate General, or at the request of the parties, order the reopening of the oral procedure under Article 83 of its Rules of Procedure, if it considers that it lacks sufficient information or where the case must be decided on the basis of an argument which has not been debated between the parties (see order in Case C‑17/98 Emesa Sugar [2000] ECR I‑665, paragraph 18; judgments in Case C‑210/03 Swedish Match [2004] ECR I‑11893, paragraph 25, and Case C‑138/05 Stichting Zuid-Hollandse Milieufederatie [2006] ECR I‑8339, paragraph 23).
0
865,489
20 In that regard, it must be recalled that, within the framework of the VAT system, taxable transactions presuppose the existence of a transaction between the parties in which a price or consideration is stipulated. Thus, where a person’s activity consists exclusively of providing services for no direct consideration, there is no basis of assessment and the services are therefore not subject to VAT (see judgments of 3 March 1994 in Tolsma, C‑16/93, EU:C:1994:80, paragraph 12; 29 October 2009 in Commission v Finland, C‑246/08, EU:C:2009:671, paragraph 43; and 27 October 2011 in GFKL Financial Services, C‑93/10, EU:C:2011:700, paragraph 17).
12 The Court has already held with reference to the concept of the "provision of services against payment" in Article 2(a) of the Second Directive, whose wording is similar to that of Article 2(1) of the Sixth Directive, that taxable transactions, within the framework of the VAT system, presuppose the existence of a transaction between the parties in which a price or consideration is stipulated. The Court concluded that, where a person' s activity consists exclusively in providing services for no direct consideration, there is no basis of assessment and the services are therefore not subject to VAT (judgment in Case 89/81 Staatssecretaris van Financiën v Hong Kong Trade Development Council [1982] ECR 1277, paragraphs 9 and 10).
1
865,490
36 It should be pointed out, next, that the Court held in paragraphs 6 to 10 of Giry v Commission that in view of the facts of that case, namely the official's persistence with a written request for termination of his service which he had made before the expiry of his leave, the refusal of which he had contested by administrative complaint and application to the Court, an institution could have doubts as to the genuineness of the official's intention to make himself available to the institution, and the obligation to reinstate the official at the first opportunity became certain only once those doubts had been definitively dispelled.
42. Finally, the Court has held that the rules in Article 17(5) of the Sixth Directive concern the input tax chargeable on expenses relating exclusively to economic transactions and that the determination of the methods and criteria for apportioning input VAT between economic and non-economic activities within the meaning of the Sixth Directive is in the discretion of the Member States which, when exercising that discretion, must have regard to the aims and broad logic of the directive and, on that basis, provide for a method of calculation which objectively reflects the part of the input expenditure actually to be attributed, respectively, to those two types of activity ( Securenta , paragraphs 33 and 39).
0
865,491
20. With regard to the existence of restrictions on the movement of capital within the meaning of Article 56(1) EC, it should be noted that the measures prohibited by that provision include those which are likely to discourage non-residents from making investments in a Member State or to discourage that Member State’s residents from doing so in other States (see Case C‑370/05 Festersen [2007] ECR I‑1129, paragraph 24; Case C‑101/05 A [2007] ECR I‑11531, paragraph 40; and Case C‑377/07 STEKO Industriemontage [2009] ECR I‑0000, paragraph 23).
32. Il en résulte que la directive 2005/29, en vue d’assurer un niveau élevé de protection des consommateurs, établit une interdiction générale des pratiques commerciales déloyales qui altèrent le comportement économique de ceux-ci.
0
865,492
16 Moreover, in paragraphs 18 to 20 of its judgment of 7 February 1991 in Case C-184/89 Nimz v Freie und Hansestadt Hamburg [1991] ECR I-297, the Court held that a national court must set aside any discriminatory provision of national law, without having to request or await its prior removal by collective bargaining or by any other constitutional procedure, and to apply to members of the disadvantaged group the same arrangements as those enjoyed by other workers, arrangements which, failing correct application of Article 119 in national law, remain the only valid point of reference.
35. Second, the parameters on the basis of which the compensation is calculated must be established in advance in an objective and transparent manner, to avoid its conferring an economic advantage which may favour the recipient undertaking over competing undertakings ( Altmark Trans , paragraph 90).
0
865,493
59 It is necessary to point out that, in the absence of harmonisation of EU legislation in the field of sanctions applicable where conditions laid down by arrangements under that legislation are not complied with, Member States remain empowered to choose the sanctions which seem to them to be appropriate. Nevertheless, the Member States must exercise that power in accordance with EU law and its general principles and, consequently, in accordance with the principle of proportionality (see, to that effect, inter alia, judgments of 7 December 2000, de Andrade, C‑213/99, EU:C:2000:678, paragraph 20, and of 6 February 2014, Fatorie, C‑424/12, EU:C:2014:50, paragraph 50).
61. It follows from the foregoing that, by giving to retention permission, which can be issued even where no exceptional circumstances are proved, the same effects as those attached to a planning permission preceding the carrying out of works and development, when, pursuant to Articles 2(1) and 4(1) and (2) of Directive 85/337 as amended, projects for which an environmental impact assessment is required must be identified and then – before the grant of development consent and, therefore, necessarily before they are carried out – must be subject to an application for development consent and to such an assessment, Ireland has failed to comply with the requirements of that directive.
0
865,494
45. National courts before which an action against such a national measure has been brought are also under such an obligation, and, in that regard, it should be recalled that the detailed procedural rules applicable to such actions which may be brought against such ‘plans’ or ‘programmes’ are a matter for the domestic legal order of each Member State, under the principle of procedural autonomy of the Member States, provided that they are not less favourable than those governing similar domestic situations (principle of equivalence) and that they do not render impossible in practice or excessively difficult the exercise of rights conferred by the European Union legal order (principle of effectiveness) (see Wells , paragraph 67 and the case‑law cited).
62 Fixing a maximum duration for the tariffs adopted cannot constitute such a limit, in so far as that mechanism relates only to a periodical review of the level of those tariffs and does not concern the need for and terms of the public intervention in prices according to developments in the gas market.
0
865,495
67. It must be observed in this respect that the application of the set-off method should enable the tax on dividends deducted in Germany to be set off in full against the tax payable in the State of establishment of the recipient company, so that, if the dividends received by that company were ultimately taxed more heavily than the dividends paid to companies established in Germany, that heavier tax burden could no longer be attributed to the Federal Republic of Germany, but to the State of establishment of the recipient company which exercised its power of taxation (see, to that effect, Commission v Spain , paragraph 60).
38 It must therefore be held that, at the time the authorisation was granted, the fish ladder, even though it was intended to reduce direct significant effects on the Natura 2000 areas situated upstream of the Moorburg plant, could not guarantee beyond all reasonable doubt, together with the other measures referred to in paragraph 35 of the present judgment, that that plant would not adversely affect the integrity of the site, within the meaning of Article 6(3) of the Habitats Directive.
0
865,496
47. It follows, however, from well-established case‑law that national measures liable to hinder or make less attractive the exercise of fundamental freedoms guaranteed by the Treaty may nevertheless be allowed provided they pursue a legitimate objective compatible with the Treaty, are justified by imperative requirements in the general interest, are suitable for securing the attainment of the objective which they pursue, and do not go beyond what is necessary in order to attain it (see, to that effect, Case C‑9/02 De Lasteyrie du Saillant [2004] ECR I‑2409, paragraph 49; Case C‑470/04 N [2006] ECR I‑7409, paragraph 40; and Commission v Denmark , paragraph 46).
46. According to well-established case-law, however, national measures which are liable to hinder the exercise of fundamental freedoms guaranteed by the EC Treaty or make them less attractive may nevertheless be allowed if they pursue a legitimate objective in the public interest, are appropriate to ensuring the attainment of that objective, and do not go beyond what is necessary to attain it (Case C‑470/04 N [2006] ECR I‑0000, paragraph 40).
1
865,497
100 That being so, the EU’s interest in recovering aid which has been received in infringement of the conditions for granting it must be fully taken into account when assessing the interests in question, including — notwithstanding what has been pointed out in paragraph 99 of the present judgment — whether the principle of legal certainty precludes the recipient of the aid from being required to repay it (judgments of 19 September 2002, Huber, C‑336/00, EU:C:2002:509, paragraph 57 and the case-law cited, and of 21 June 2007, ROM-projecten, C‑158/06, EU:C:2007:370, paragraph 32).
59. Accordingly, where the use of the PDO "Prosciutto di Parma" for ham marketed in slices is made subject to the condition that slicing and packaging operations be carried out in the region of production, this constitutes a measure having equivalent effect to a quantitative restriction on exports within the meaning of Article 29 EC. Whether the condition that the product is sliced and packaged in the region of production is justified
0
865,498
41. In the context of that cooperation, the national court seised of the dispute, which alone has direct knowledge of the facts giving rise to the dispute and must assume responsibility for the subsequent judicial decision, is, having regard to the particular circumstances of the case, in the best position to assess both the need for a preliminary ruling in order to enable it to give judgment and the relevance of the questions which it submits to the Court. Consequently, where the questions submitted concern the interpretation of Community law, the Court of Justice is, in principle, bound to give a ruling (see, inter alia, Schmidberger , paragraph 31, and Mangold , paragraphs 34 and 35).
61. In that regard, it should be pointed out that while one of the documents referred to in paragraphs 58 and 59 above specifies that the lagoons of the upper Somme and the canals of the Aa river delta suffer from eutrophication, it defines that term as ‘enrichment in nutrients … which can lead to plant growth’, so that it is not possible to tell from that document whether the waters referred to satisfy the third and fourth criteria for eutrophication.
0
865,499
72 As regards the Commission's practice, it must have been known, and it cannot be denied, that, before the Maribel bis/ter scheme was introduced, the Commission was accustomed to order recovery when it found that aid was incompatible with the rules of the Treaty on State aid (see, in this regard, Case 102/87 France v Commission [1988] ECR 4067, paragraph 9; Case C-301/87 France v Commission, cited above, paragraph 6; Case C-142/87 Belgium v Commission, cited above, paragraph 8; Case C-303/88 Italy v Commission, cited above, paragraph 2; and Case C-183/91 Commission v Greece [1993] ECR I-3131, paragraph 3). Suspension of the increased reductions during the examination stage
23 It should first be pointed out that, according to settled case-law, the objective of the EU legislation on customs valuation is to introduce a fair, uniform and neutral system excluding the use of arbitrary or fictitious customs values (judgment of 15 July 2010 in Gaston Schul, C‑354/09, EU:C:2010:439, paragraph 27 and the case-law cited).
0