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865,600 | 53. It is also established case-law that the Commission, in order to prove an infringement of the rules on the common organisation of the agricultural markets, is required not to demonstrate exhaustively that the checks carried out by the national authorities are inadequate or that the data submitted by them are incorrect, but to adduce evidence of serious and reasonable doubt on its part regarding the checks or data. The reason for this mitigation of the burden of proof on the Commission is that it is the Member State which is best placed to collect and verify the data required for the clearance of EAGGF accounts and consequently it is for that State to adduce the most detailed and comprehensive evidence that its checks or data are accurate and, if appropriate, that the Commission’s statements are incorrect (see Case C-278/98 Netherlands v Commission [2001] ECR I‑1501, paragraphs 39 to 41; Greece v Commission , cited above, paragraphs 15 to 17; and Case C-344/01 Germany v Commission [2004] ECR I‑2081, paragraph 58). | 39 It also follows that, where the signs or indications concerned have become customary in the current language or in the bona fide and established practices of the trade to designate the goods or services covered by the mark, it is of little consequence that they are used as advertising slogans, indications of quality or incitements to purchase those goods or services. | 0 |
865,601 | 43. Consideration classified as pay includes, inter alia, consideration paid by the employer by virtue of legislative provisions and under a contract of employment whose purpose is to ensure that workers receive income even where, in certain cases specified by the legislature, they are not performing any work provided for in their contracts of employment (see Case C-360/90 Bötel [1992] ECR I-3589, paragraphs 14 and 15, and Gillespie , paragraph 13 and the cases cited therein). | Or, conformément à l’article 256, paragraphe 1, TFUE et à l’article 58, premier alinéa, du statut de la Cour de justice de l’Union européenne, le pourvoi est limité aux questions de droit. Le Tribunal est seul compétent pour constater et apprécier les faits pertinents ainsi que pour apprécier les éléments de preuve. L’appréciation de ces faits et éléments de preuve ne constitue donc pas, sous réserve du cas de leur dénaturation, une question de droit soumise, comme telle, au contrôle de la Cour dans le cadre d’un pourvoi (arrêt du 9 octobre 2014, ICF/Commission, C‑467/13 P, non publié, EU:C:2014:2274, point 26). | 0 |
865,602 | 87 After the period for bringing an action for annulment against a Commission decision ordering a Member State to recover unlawful aid has expired, the argument that it is absolutely impossible to carry out such an order is the only defence which the Member State concerned may still advance in proceedings brought by the Commission on the basis of the second paragraph of Article 88(2) EC (Case 52/84 Commission v Belgium [1986] ECR 89, paragraphs 13 and 14; Case 94/87 Commission v Germany [1989] ECR 175, paragraph 8; Commission v Greece, cited above, paragraph 10, and Case C-280/95 Commission v Italy [1998] ECR I-259, paragraph 13). | 45. The legislation at issue in the main proceedings, which permits the automatic termination of an employment relationship concluded between an employer and a worker once the latter has reached the age of 65, affects the duration of the employment relationship between the parties and, more generally, the engagement of the worker concerned in an occupation, by preventing his future participation in the labour force. | 0 |
865,603 | 191. While it is, in principle, for the national court to determine the content of the legislation which existed on a date laid down by a Community measure, the Court held in that case that it is for the Court of Justice to provide guidance on interpreting the Community concept which constitutes the basis of a derogation from Community rules for national legislation ‘existing’ on a particular date (see, to that effect, Konle , paragraph 27). | 50. On the other hand, projects which appear in Annex II must only be subject to such an assessment if they are likely to have significant effects on the environment and, in that regard, Directive 85/337 allows the Member States some discretion. Nevertheless, the limits of that discretion are to be found in the obligation on the Member States, set out in Article 2(1) of Directive 85/337, to make projects likely, by virtue inter alia of their nature, size or location, to have significant effects on the environment subject to an assessment (see, to that effect, Case C‑72/95 Kraaijeveld and Others [1996] ECR I‑5403, paragraph 50, and Case C‑486/04 Commission v Italy [2006] ECR I‑11025, paragraph 53). | 0 |
865,604 | 271. It must be borne in mind that, according to settled case-law, the Commission enjoys a broad discretion as regards the method for calculating fines. That method, set out in the Guidelines, displays flexibility in a number of ways, enabling the Commission to exercise its discretion in accordance with Article 15(2) of Regulation No 17 (see Joined Cases C‑322/07 P, C‑327/07 P and C‑338/07 P Papierfabrik August Koehler and Others v Commission [2009] ECR I‑7191, paragraph 112 and the case-law cited). | 27 Consequently, that judgment as well was concerned with a situation different from the one at issue here, namely one in which the employee does not object to the transfer of his contract of employment or employment relationship and agrees to amendments of the contract or relationship binding him to his new employer. | 0 |
865,605 | 87 Furthermore, in the context of an application for annulment under Article 173 of the Treaty the legality of a Community measure must be assessed on the basis of the facts and the law as they stood at the time when the measure was adopted (see Joined Cases 15/76 and 16/76 France v Commission [1979] ECR 321, paragraph 7), and cannot depend on retrospective considerations of its efficacy (see Joined Cases C-133/93, C-300/93 and C-362/93 Crispoltoni and Others [1994] ECR I-4863, paragraph 43, and Case C-375/96 Zaninotto [1998] ECR I-6629, paragraph 66). | 36. However, having regard to the obligation ... to interpret the concept of waste widely in order to limit its inherent risks and pollution, the reasoning applicable to by-products should be confined to situations in which the reuse of the goods, materials or raw materials is not a mere possibility but a certainty, without any further processing prior to reuse and as an integral part of the production process. | 0 |
865,606 | 25. The court must therefore find that Afton did not undoubtedly have standing to bring an action for annulment against the contested provisions on the basis of Article 230 EC. Consequently, Afton is entitled, in an action brought in accordance with national law, to plead the invalidity of those provisions even though it did not bring an action for their annulment before the Community judicature within the period laid down in Article 230 EC (see, to that effect, Bavaria and Bavaria Italia , paragraph 46). | 20. It follows, first, that the decisive factor for the grant of the certificate is not the intended use of the medicinal product and, second, that the purpose of the protection conferred by the certificate relates to any use of the product as a medicinal product without any distinction between use of the product as a medicinal product for human use and as a veterinary medicinal product. | 0 |
865,607 | 20. The Oberster Gerichtshof is, however, unsure whether, taking account of the relevant case-law of the Court (see Case 144/86 Gubisch Maschinenfabrik [1987] ECR 4861, paragraphs 16 to 18, and Case C-406/92 The Tatry [1994] ECR I-5439, paragraphs 30 to 34), there any grounds for holding that the requirements for lis pendens have been met in this case. | 26. In addition, the order for reference makes it clear that Asfinag is not entitled of its own authority to fix the amount of the tolls to be levied. That amount is fixed by law. Paragraphs 4 and 8 of the law known as the Asfinag Law (BGBl. 1982/591) provide that the amount of the payment must be fixed by the Bundesminister für Wirtschaftliche Angelegenheiten (Federal Minister for Economic Affairs) in concert with the Bundesminister für Finanzen (Federal Minister for Finance), according to certain criteria including, inter alia, the type of vehicle. | 0 |
865,608 | 95 However, where the exporter has declared that the goods are of Faroese origin in reliance on the actual knowledge by the competent Faroese authorities of all the facts necessary for applying the customs rules in question, and where, notwithstanding such knowledge, those authorities have raised no objection concerning the statements made in the exporter' s declarations, thereby basing their certification of the Faroese origin of the goods on a misinterpretation of the rules on origin, it must be considered to be the result of an error on the part of the competent authorities themselves in initially applying the relevant rules that no duty was charged when the goods were imported (see, in that respect, the judgments in Case 314/85 Foto-Frost v Hauptzollamt Luebeck Ost [1987] ECR 4199, paragraph 24, and in Case C-250/91 Hewlett Packard France v Directeur Général des Douanes [1993] ECR I-1819, paragraph 21). | 84. Il convient de rappeler que, selon une jurisprudence bien établie de la Cour, en l’absence de tout indice selon lequel la durée excessive de la procédure devant la Commission et le Tribunal aurait eu une incidence sur la solution du litige, le non-respect d’un délai raisonnable ne saurait conduire à l’annulation de la décision litigieuse ou de l’arrêt attaqué (voir, en ce sens, arrêts Technische Unie/Commission, C‑113/04 P, EU:C:2006:593, point 48, ainsi que Gascogne Sack Deutschland/Commission, C‑40/12 P, EU:C:2013:768, point 81). | 0 |
865,609 | 28
In that regard, the Court has made clear that it is not at all necessary for such persons to have actually made private copies. Indeed, where the appliances or reproduction media are made available to them, that availability is sufficient to justify their contribution to the financing of the fair compensation provided to rightholders (see, to that effect, judgments of 21 October 2010 in Padawan, C‑467/08, EU:C:2010:620, paragraphs 54 to 56, and 5 March 2015 in Copydan Båndkopi, C‑463/12, EU:C:2015:144, paragraphs 24, 25 and 64). | 27. In that connection, according to settled case-law, the rule of special jurisdiction laid down in Article 5(3) of the Regulation is based on the existence of a particularly close connecting factor between the dispute and the courts of the place where the harmful event occurred or may occur, which justifies the attribution of jurisdiction to those courts for reasons relating to the sound administration of justice and the efficacious conduct of proceedings ( Melzer , paragraph 26). | 0 |
865,610 | 25. Article 5(7)(a) of the Sixth Directive concerned situations in which the mechanism for deduction provided for, by way of a general rule, under the Sixth Directive could not apply. In so far as goods are used for the purposes of an economic activity which is subject to output tax, it is necessary to deduct the input tax on those goods in order to avoid double taxation. On the other hand, where goods acquired by a taxable person are used for the purposes of transactions which are exempt, no input tax can be deducted (see, inter alia, Case C‑184/04 Uudenkaupungin kaupunki [2006] ECR I‑3039, paragraph 24; Case C‑515/07 Vereniging Noordelijke Land- en Tuinbouw Organisatie [2009] ECR I‑839, paragraph 28; and Case C‑118/11 Eon Aset Menidjmunt [2012] ECR, paragraph 44). As the Netherlands Government and the Commission pointed out, one of the situations concerned by Article 5(7)(a) of the Sixth Directive was that in which no deduction can be made, from the output VAT charged, of an amount paid by way of input VAT, since the output economic activity was exempt from VAT. | 13. On 4 April 2000, the Commission initiated the formal investigation procedure under Article 88(2) EC concerning the said payment waiver and loan, which procedure was given the reference C 19/2000. | 0 |
865,611 | 41. That interpretation of the first indent of Article 6(1) of Decision No 1/80 was confirmed again in Case C-285/95 Kol [1997] ECR I-3069, paragraphs 19 and 20, and Birden , paragraphs 44, 62 and 69. | 22 However, that criterion does not serve to include substances such as certain cosmetics which, while having an effect on the human body, do not significantly affect the metabolism and thus do not strictly modify the way in which it functions. | 0 |
865,612 | 67
In its judgment of 4 October 2011, Football Association Premier League and Others (C‑403/08 and C‑429/08, EU:C:2011:631, paragraphs 170 to 172), the Court held that, from the television viewers’ standpoint, the ephemeral acts of reproduction at issue in that case, which enabled the proper functioning of the satellite decoder and the television screen, enabled the broadcasts containing protected works to be received. The Court held, in that regard, that the mere reception of those broadcasts in itself — that is to say, the picking up of the broadcasts and their visual display in a private circle — did not reveal an act restricted by the relevant legislation and such reception was to be considered lawful in the case of broadcasts from a Member State when brought about by means of a foreign decoding device. The Court concluded that the sole purpose of the acts of reproduction at issue was to enable a ‘lawful use’ of the works within the meaning of Article 5(1)(b) of Directive 2001/29. | 58. However, considerations of social policy, of State organisation, of ethics, or even the budgetary concerns which influenced or may have influenced the establishment of a scheme by the national legislature cannot prevail if the pension concerns only a particular category of workers, if it is directly related to the period of service completed and if its amount is calculated by reference to the public servant's final salary (Beune , paragraph 45, Evrenopoulos , paragraph 21, Griesmar , paragraph 30, and Niemi , paragraph 47). The pension paid by the public employer is in that case entirely comparable to that paid by a private employer to his former employees (Beune , paragraph 45, Griesmar , paragraph 30, and Niemi , paragraph 47). | 0 |
865,613 | 135
However, a dominant undertaking has a special responsibility not to allow its behaviour to impair genuine, undistorted competition on the internal market (see, inter alia, judgments of 9 November 1983, Nederlandsche Banden-Industrie-Michelin v Commission, 322/81, EU:C:1983:313, paragraph 57, and of 27 March 2012, Post Danmark, C‑209/10, EU:C:2012:172, paragraph 23 and the case-law cited). | 61. It is also settled case-law that the financial consequences which might ensue for a Member State from a preliminary ruling do not in themselves justify limiting the temporal effects of the ruling (Case C-184/99 Grzelczyk [2001] ECR I-6193, paragraph 52; Case C-209/03 Bidar [2005] ECR I-2119, paragraph 68; Brzeziński , paragraph 58; and Kalinchev , paragraph 52). | 0 |
865,614 | 22. The information provided in orders for reference must not only be such as to enable the Court to reply usefully but must also enable the governments of the Member States and other interested parties to submit observations pursuant to Article 23 of the Statute of the Court of Justice. It is the Court’s duty to ensure that that possibility is safeguarded, bearing in mind that, by virtue of the abovementioned provision, only the orders for reference are notified to the interested parties ( Albany , cited above, paragraph 40). | 10 IN THAT REGARD IT SHOULD BE RECALLED THAT THE CONVENTION "SEEKS TO FACILITATE AS FAR AS POSSIBLE THE FREE MOVEMENT OF JUDGMENTS, AND SHOULD BE INTERPRETED IN THIS SPIRIT ". RECOGNITION MUST THEREFORE "HAVE THE RESULT OF CONFERRING ON JUDGMENTS THE AUTHORITY AND EFFECTIVENESS ACCORDED TO THEM IN THE STATE IN WHICH THEY WERE GIVEN" ( JENARD REPORT ON THE CONVENTION ON JURISDICTION AND THE ENFORCEMENT OF JUDGMENTS IN CIVIL AND COMMERCIAL MATTERS, OFFICIAL JOURNAL 1979, C 59, PP . 42 AND 43 ). | 0 |
865,615 | 59. A Member State’s desire to prevent the risks of interference of the power of the media in procedures for the award of public contracts is consistent with the public interest objective of maintaining the pluralism and the independence of the media (see, in this respect, Case C-368/95 Familiapress [1997] ECR I-3689, paragraph 18, and Case C-250/06 United Pan-Europe Communications Belgium and Others [2007] ECR I-11135, paragraphs 41 and 42). Moreover, it serves specifically another such objective, namely that of fighting against fraud and corruption (see, in this respect, Case C-275/92 Schindler [1994] ECR I‑1039, paragraphs 57 to 60, and Joined Cases C-338/04, C‑359/04 and C-360/04 Placanica and Others [2007] ECR I-1891, paragraph 46). | 43. In that respect, it must be recalled that, according to settled case-law, even a clear, precise and unconditional provision of a directive seeking to confer rights or impose obligations on individuals cannot of itself apply in proceedings exclusively between private parties (Case C‑176/12 Association de médiation sociale [2014] ECR, paragraph 36 and the case-law cited). | 0 |
865,616 | 33. Second, a person liable to wealth tax as a rule holds the greater part of his assets in the State where he is resident. As the Court has already stated, that Member State is usually where the taxable person’s personal and financial interests are centred (see Case C-234/01 Gerritse [2003] ECR I‑5933, paragraph 43). | 45. The use in Article 14 of the Association Agreement of the verb ‘to be guided by’ indicates that the Contracting Parties are not obliged to apply the provisions of the Treaty on freedom to provide services or indeed those adopted for the implementation of those provisions but simply to consider them as a source of guidance for the measures to be adopted in order to implement the objectives laid down in that agreement. | 0 |
865,617 | 74. It is settled case-law that it is irrelevant that the failure of a Member State to fulfil its obligations is the result of technical difficulties it encounters (see, in particular, Case C-152/98 Commission vNetherlands , cited above, paragraph 41, and Case C-364/00 Commission vNetherlands [2002] ECR I-4177, paragraph 10). | 29 As the Land and several governments have pointed out, it appears that even where male and female candidates are equally qualified, male candidates tend to be promoted in preference to female candidates particularly because of prejudices and stereotypes concerning the role and capacities of women in working life and the fear, for example, that women will interrupt their careers more frequently, that owing to household and family duties they will be less flexible in their working hours, or that they will be absent from work more frequently because of pregnancy, childbirth and breastfeeding. | 0 |
865,618 | 74. Consequently, the interpretation by the Court set out in paragraph 69 of Savas and in paragraphs 66 to 68 of this judgment regarding Article 41(1) of the Additional Protocol must also be valid for Article 13 of Decision No 1/80, which therefore prevents Member States generally from treating Turkish nationals less favourably than they were treated at the time of the entry into force of the "standstill" clause, that is to say, 1 December 1980. | 68 As regards, second, the line of argument taken by Mr Savas at the hearing before the Court, it is important to remember, first, that the direct effect to be attributed to Article 41(1) of the Additional Protocol implies that that provision confers on individuals individual rights which the national courts must safeguard. | 1 |
865,619 | 85. In that respect, it is for the Member States, in the absence of harmonisation and in so far as there are uncertainties in the present state of scientific research, to decide on the degree of protection of the health and life of humans they intend to ensure and on the requirement for an authorisation prior to placing foodstuffs on the market, having regard, however, to the requirements of the free movement of goods within the Community ( Sandoz , paragraph 16; Van Bennekom , paragraph 37; Commission v Denmark , paragraph 42; and Case C-24/00 Commission v France , paragraph 49). | 48. Those grounds, on which KWS could have set out its position, were sufficient to justify dismissal of the application by the Board of Appeal. | 0 |
865,620 | 25. The principle of equal pay excludes not only the application of provisions leading to direct sex discrimination, but also the application of provisions which maintain different treatment between men and women at work as a result of the application of criteria not based on sex where those differences of treatment are not attributable to objective factors wholly unrelated to sex discrimination (Case 170/84 Bilka-Kaufhaus [1986] ECR 1607, paragraphs 29 and 30, Joined Cases C-399/92, C-409/92, C-425/92, C-34/93, C-50/93 and C-78/93 Helmig and Others [1994] ECR I-5727, paragraph 20, and Case C-285/02 Elsner-Lakeberg [2004] ECR I-5861, paragraph 12). | 44. Contrary to what is asserted by the appellants, supported by ADV, it seems that, for the purposes of establishing whether the construction of the new southern runway could be characterised as an economic activity by the Commission, the General Court, in accordance with the case-law (see Case C-364/92 SAT Fluggesellschaft [1994] ECR I-43, paragraph 19; Case C-82/01 P Aéroports de Paris v Commission , paragraph 75, and MOTOE , paragraph 25), made an assessment of that activity and examined its nature. In doing so, it did not assume but established, taking account of the specific circumstances and without erring in law, that that activity could not be dissociated from the operation by FLH of the airport infrastructure, which constitutes an economic activity, the construction of the new southern runway moreover not being linked, as such, by its nature or purpose, to the exercise of State authority. | 0 |
865,621 | 42. The fact that the participation of private partners in the contractor is merely as a minority is not sufficient to call those conclusions into question (see, to that effect, Stadt Halle and RPL Lochau EU:C:2005:5, paragraph 49). | 37. Afin de respecter cette exigence de clarté, une telle demande de limitation doit en particulier être fondée sur un critère permettant de délimiter de manière suffisamment précise une sous-catégorie des produits visés par la demande d’enregistrement en tant que marque communautaire. | 0 |
865,622 | 132 It is to be observed, next, that the application of Article 52 of the Treaty in a given case depends, not on the question whether the Community has legislated in the area concerned by the business which is carried on, but on the question whether the situation under consideration is governed by Community law. Even if a matter falls within the power of the Member States, the fact remains that the latter must exercise that power consistently with Community law (see Case C-221/89 Factortame and Others [1991] ECR I-3905, paragraph 14; Case C-124/95 Centro-Com [1997] ECR I-81, paragraph 25; Case C-264/96 ICI v Colmer [1998] ECR I-4695, paragraph 19). | 34. In order to understand, in the first place, the scope of the exclusion laid down in Article 2(2)(f) of Directive 2006/123, it is necessary to interpret the concept of ‘healthcare services’ by reference, not only to the wording of that provision, but also to its purpose and general structure, in the context of the scheme laid down by that directive. | 0 |
865,623 | 47. In addition, the intended use of a product may constitute an objective criterion for classification if it is inherent to the product, and that inherent character must be capable of being assessed on the basis of the product’s objective characteristics and properties (see Case C‑459/93 Thyssen Haniel Logistic [1995] ECR I‑1381, paragraph 13; Case C‑201/99 Deutsche Nichimen [2001] ECR I-2701, paragraph 20; and Case C-142/06 Olicom [2007] ECR I‑6675, paragraph 18). | 18. Finally, for the purposes of classification under the appropriate heading, it should be recalled that the intended use of a product may constitute an objective criterion for classification if it is inherent to the product, and that inherent character must be capable of being assessed on the basis of the product’s objective characteristics and properties (see Case C‑459/93 Thyssen Haniel Logistic [1995] ECR I‑1381, paragraph 13, DFDS , paragraph 29, and Case C‑183/06 RUMA [2007] ECR I‑0000, paragraph 36). | 1 |
865,624 | 50. It must be recalled here that, as stated in paragraph 20 above, Directive 2000/78 merely gives expression to, but does not lay down, the principle of equal treatment in employment and occupation, and that the principle of non-discrimination on grounds of age is a general principle of European Union law in that it constitutes a specific application of the general principle of equal treatment (see, to that effect, Mangold , paragraphs 74 to 76). | Il y a lieu de relever que, contrairement à ce que SCT Lubricants soutient, la première branche du second moyen porte sur une question de droit, qui est tirée de la méconnaissance, par le Tribunal, de l’article 8, paragraphe 1, sous b), du règlement n° 207/2009, tel qu’interprété par la Cour dans sa jurisprudence relative à la neutralisation des similitudes visuelles et phonétiques. En particulier, la Cour est appelée à déterminer si le Tribunal peut se contenter, aux fins de constater la neutralisation des similitudes présentées par deux signes, de relever que le signe antérieur renvoie à un concept clair et immédiatement perceptible et que le signe contesté ne présente pas une signification claire pouvant être perçue immédiatement par le public pertinent. | 0 |
865,625 | 42
It should be noted, in that regard, that, in accordance with the principle of proportionality, which is one of the general principles of EU law, the measures implemented by the national legislation transposing Article 7(1)(c) of Directive 2003/86 must be suitable for achieving the objectives of that legislation and must not go beyond what is necessary to attain them (see, regarding Article 7(2) of Directive 2003/86, judgment in K and A, C‑153/14, EU:C:2015:453, paragraph 51). | 28. À cet égard, il convient de relever que, même s’il est permis, à première vue, de considérer que la procédure résultant de la pratique litigieuse s’applique sans distinction fondée sur la provenance du véhicule à immatriculer, il n’en reste pas moins que cette procédure affecte de manière différente les véhicules relevant de l’hypothèse en cause selon que le commerçant de véhicules d’occasion, ancien propriétaire, est établi au Luxembourg ou dans un autre État membre. | 0 |
865,626 | 27. In that context, under Article 16(1) of Regulation No 1346/2000, main proceedings in one Member State are to be recognised in all the other Member States from the time that they become effective in the State in which the proceedings were opened. That rule means that the courts of the other Member States are to recognise the judgment opening main proceedings, without being able to review the assessment made by the first court as to its jurisdiction (judgment in Bank Handlowy and Adamiak , C‑116/11, EU:C:2012:739, paragraph 41 and the case-law cited). | 30. It follows that it cannot be inferred from either the wording of those provisions or their objectives that a specific method of rounding has been laid down by Community law. | 0 |
865,627 | 33. Before Directive 92/85 came into force, the Court had already held that, under the principle of non-discrimination and, in particular, Articles 2(1) and 5(1) of Directive 76/207, protection against dismissal must be granted to women not only during maternity leave, but also throughout the period of the pregnancy. According to the Court, a dismissal occurring during those periods affects only women and therefore constitutes direct discrimination on the grounds of sex (see, to that effect, Case C-179/88 Handels- og Kontorfunktionærernes Forbund [1990] ECR I-3979, paragraph 13; Case C-394/96 Brown [1998] ECR I-4185, paragraphs 16, 24 and 25; McKenna , paragraph 47; and Paquay , paragraph 29). | 43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC. | 0 |
865,628 | 42. The term ‘undertaking’ within the meaning of Article 1(1) of Directive 77/187 covers any economic entity organised on a stable basis, whatever its legal status and method of financing. Any grouping of persons and assets enabling the exercise of an economic activity pursuing a specific objective and which is sufficiently structured and independent will therefore constitute such an entity (Joined Cases C‑127/96, C‑229/96 and C‑74/97 Hernández Vidal and Others [1998] ECR I‑8179, paragraphs 26 and 27; Case C‑175/99 Mayeur [2000] ECR I‑7755, paragraph 32; Abler and Others , paragraph 30; see also, with regard to Article 1(1) of Directive 2001/23, Case C‑458/05 Jouini and Others [2007] ECR I‑7301, paragraph 31, and Case C‑151/09 UGT FSP [2010] ECR I‑0000, paragraph 26). | 19 In that connection, Article 7 provides that, within the scope of application of the Treaty and without prejudice to any special provisions contained therein, any discrimination on grounds of nationality is to be prohibited. | 0 |
865,629 | 46. It must be noted at the outset that that provision does not distinguish between the causes or the objectives of State aid, but defines them in relation to their effects (Case C-56/93 Belgium v Commission , paragraph 79, Case C-241/94 France v Commission , paragraph 20, and Case C-75/97 Belgium v Commission , paragraph 25). | 10 NOR , IN DETERMINING THE EFFECTS OF THE DUTY ON THE FREE MOVEMENT OF GOODS , IS IT OF ANY IMPORTANCE THAT A DUTY OF THE TYPE AT ISSUE IS PROPORTIONATE TO THE COSTS OF A COMPULSORY PUBLIC HEALTH INSPECTION CARRIED OUT ON ENTRY OF THE GOODS . THE ACTIVITY OF THE ADMINISTRATION OF THE STATE INTENDED TO MAINTAIN A PUBLIC HEALTH INSPECTION SYSTEM IMPOSED IN THE GENERAL INTEREST CANNOT BE REGARDED AS A SERVICE RENDERED TO THE IMPORTER SUCH AS TO JUSTIFY THE IMPOSITION OF A PECUNIARY CHARGE . IF , ACCORDINGLY , PUBLIC HEALTH INSPECTIONS ARE STILL JUSTIFIED AT THE END OF THE TRANSITIONAL PERIOD , THE COSTS WHICH THEY OCCASION MUST BY MET BY THE GENERAL PUBLIC WHICH , AS A WHOLE , BENEFITS FROM THE FREE MOVEMENT OF COMMUNITY GOODS .
| 0 |
865,630 | 212. As regards the second condition, it should be pointed out, first, that a breach of Community law will be sufficiently serious where, in the exercise of its legislative power, a Member State has manifestly and gravely disregarded the limits on its discretion (see Brasserie du Pêcheur and Factortame , paragraph 55; British Telecommunications , paragraph 42; and Case C-424/97 Haim [2000] ECR I‑5123, paragraph 38). Secondly, where, at the time when it committed the infringement, the Member State in question had only considerably reduced, or even no, discretion, the mere infringement of Community law may be sufficient to establish the existence of a sufficiently serious breach (Case C‑5/94 Hedley Lomas [1996] ECR I-2553, paragraph 28, and Haim , paragraph 38). | 57. In the light of all the foregoing, the answer to the second question is that Article 15(6) of the Sixth Directive must be interpreted as meaning that the exemption for which it provides also applies to the supply of an aircraft to an operator who is not itself an ‘airline operating for reward chiefly on international routes’ within the meaning of that provision but which acquires that aircraft for the purposes of exclusive use thereof by such an undertaking.
The third question | 0 |
865,631 | 82. With regard to the argument concerning the need to maintain the Federal Republic of Germany’s ability to exercise its tax jurisdiction in relation to activities carried out in its territory, it must be pointed out that, while it has been consistently held in the case-law that a reduction in tax revenue cannot be regarded as an overriding reason in the public interest which may be relied on to justify a measure which is, in principle, contrary to a fundamental freedom (see, inter alia, Manninen , paragraph 49 and the case-law cited), the Court has also accepted that there may be some conduct which is capable of undermining the Member States’ right to exercise their tax jurisdiction in relation to the activities carried out in their territory and thus of jeopardising a balanced allocation of the power to impose taxes between the Member States (see Marks & Spencer , paragraph 46) which can justify a restriction on the freedoms secured by the Treaty (see, to that effect, Cadbury Schweppes and Cadbury Schweppes Overseas , paragraphs 55 and 56; and Case C-347/04 Rewe Zentralfinanz [2007] ECR I-2647, paragraph 42). | 48 First of all, Directive 75/442 on waste is supplemented by Council Directive 91/689/EEC of 12 December 1991 on hazardous waste (OJ 1991 L 377, p. 20), which implies that the concept of waste does not turn on the hazardous nature of a substance. | 0 |
865,632 | 78. In particular, the Court of Justice has held that even where a request for the examination of witnesses, made in the application, refers precisely to the facts on which and the reasons why a witness or witnesses should be examined, it falls to the Court of First Instance to assess the relevance of the application to the subject-matter of the dispute and the need to examine the witnesses named (Case C‑185/95 P Baustahlgewebe v Commission [1998] ECR I‑8417, paragraph 70; Dansk Rørindustri and Others v Commission , paragraph 68, and order of 15 September 2005 in Case C-112/04 P Marlines v Commission , not published in ECR, paragraph 38). | 78. In the light of all of the foregoing, the answer to the questions referred for preliminary ruling must be that, in a situation such as that in issue in the main proceedings, the First Companies Directive cannot be relied on as such against accused persons by the authorities of a Member State within the context of criminal proceedings, in view of the fact that a directive cannot, of itself and independently of national legislation adopted by a Member State for its implementation, have the effect of determining or increasing the criminal liability of those accused persons.
Costs | 0 |
865,633 | 26. In order to determine whether that condition is met, it is necessary to consider all the facts characterising the transaction concerned, including in particular the type of undertaking or business concerned, whether or not its tangible assets, such as buildings and movable property, are transferred, the value of its intangible assets at the time of the transfer, whether or not the majority of its employees are taken over by the new employer, whether or not its customers are transferred, the degree of similarity between the activities carried on before and after the transfer, and the period, if any, for which those activities were suspended. However, all those circumstances are merely single factors in the overall assessment which must be made and cannot therefore be considered in isolation (see judgments in Spijkers , 24/85, EU:C:1986:127, paragraph 13; Redmond Stichting , C‑29/91, EU:C:1992:220, paragraph 24; Süzen , C‑13/95, EU:C:1997:141, paragraph 14; and Abler and Others , C‑340/01, EU:C:2003:629, paragraph 33). | 25. That principle requires, in particular, that the special rules on jurisdiction be interpreted in such a way as to enable a normally well-informed defendant reasonably to foresee before which courts, other than those of the State in which he is domiciled, he may be sued (see GIE Groupe Concorde and Others , paragraph 24; Besix , paragraph 26; and Owusu , paragraph 40). | 0 |
865,634 | 54. It follows from Article 256 TFEU, the first paragraph of Article 58 of the Statute of the Court of Justice and Article 112(1)(c) of the Rules of Procedure of the Court of Justice that an appeal must indicate precisely the contested elements of the judgment which the appellant seeks to have set aside and also the legal arguments specifically advanced in support of the appeal. That requirement is not satisfied by an appeal which, without even including an argument specifically identifying the error of law allegedly vitiating the judgment under appeal, merely reproduces the pleas in law and arguments previously submitted to the General Court. Such an appeal amounts in reality to no more than a request for re‑examination of the application submitted to the General Court, which the Court of Justice does not have jurisdiction to undertake (see, in particular, Case C‑352/98 P Bergaderm and Goupil v Commission [2000] ECR I‑5291, paragraphs 34 and 35; Case C‑76/01 P Eurocoton and Others v Council [2003] ECR I‑10091, paragraphs 46 and 47; and Case C‑280/08 P Deutsche Telekom v Commission [2010] ECR I‑0000, paragraph 24). | 41. Dans la mesure où le gouvernement roumain soutient qu’une règle telle que celle en cause au principal a pour effet de dissuader les irrégularités, il convient de relever que tout État membre dispose de la compétence pour prendre toutes les mesures législatives et administratives propres à garantir la perception de l’intégralité de la TVA ainsi qu’à lutter contre la fraude et a l’obligation d’adopter de telles mesures (voir, en ce sens, arrêt du 26 février 2013, Åkerberg Fransson, C‑617/10, point 25 et jurisprudence citée). | 0 |
865,635 | 45. As regards, next, the conclusions to be drawn by a national court from a conflict between provisions of domestic law and rights guaranteed by the Charter, it is settled case-law that a national court which is called upon, within the exercise of its jurisdiction, to apply provisions of European Union law is under a duty to give full effect to those provisions, if necessary refusing of its own motion to apply any conflicting provision of national legislation, even if adopted subsequently, and it is not necessary for the court to request or await the prior setting aside of such a provision by legislative or other constitutional means (Case 106/77 Simmenthal [1978] ECR 629, paragraphs 21 and 24; Case C-314/08 Filipiak [2009] ECR I-11049, paragraph 81; and Joined Cases C-188/10 and C-189/10 Melki and Abdeli [2010] ECR I-5667, paragraph 43). | 62. That general presumption does not exclude the right of those interested parties to demonstrate that a given document disclosure of which has been requested is not covered by that presumption, or that there is a higher public interest justifying the disclosure of the document concerned by virtue of Article 4(2) of Regulation No 1049/2001. | 0 |
865,636 | 30. In that regard, it must be borne in mind, firstly, that although the list in the second subparagraph of Article 55(1) of Directive 2004/18 is not exhaustive, it is also not purely indicative, and therefore does not leave contracting authorities free to determine which are the relevant factors to be taken into consideration before rejecting a tender which appears to be abnormally low (judgment of 23 April 2009 in Case C‑292/07 Commission v Belgium , paragraph 159). | 8 Reference should be made in that regard to the established case-law of the Court, set out most recently in the judgments of 7 May 1987 in Case 186/85 Commission v Belgium (( 1987 )) ECR 2029, paragraph 13 and of 14 July 1988 in Case 298/86 Commission v Belgium (( 1988 )) ECR 4343, paragraph 10, according to which the scope of an action brought under Article 169 of the Treaty is delimited by the preliminary administrative procedure provided for by that article . The Commission' s reasoned opinion and its application must be founded on the same grounds and submissions and it follows that the Court cannot consider a complaint that was not formulated in the reasoned opinion . | 0 |
865,637 | 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. | 121. It has already been recognised that a restriction on the exercise of a freedom of movement within the European Union can be justified in order to safeguard the allocation of the power to impose taxes between the Member States (see, to this effect, Case C‑446/03 Marks & Spencer [2005] ECR I‑10837, paragraph 45; Case C‑231/05 Oy AA [2007] ECR I‑6373, paragraph 51; and Case C‑414/06 Lidl Belgium [2008] ECR I‑3601, paragraph 42). Such a justification, which constitutes an overriding reason in the public interest, can therefore, a fortiori , be recognised in the Member States’ relations with non‑member States. | 0 |
865,638 | 51. That finding is, moreover, supported by the case-law of the Court as set out in Altun . In that judgment the Court ruled that, given the connection which exists between the rights which the Turkish worker has by virtue of Decision No 1/80 and those on which the members of his family who have been allowed to join him may rely on the basis of Article 7 thereof, fraudulent conduct by that worker is capable of having effects as regards the legal rights of the members of his family. However, the Court stated that those effects must be determined with regard to the date on which the national authorities of the host Member State adopted a decision to withdraw the residence permit of that worker ( Altun , paragraphs 56 and 57). As is apparent from paragraph 59 of that judgment, the competent authorities are therefore required to ascertain whether those family members have, as at that date, acquired an autonomous right of access to the employment market of the host Member State and, as a corollary, a right to reside there. The Court added in paragraph 60 of that judgment that any other solution would be contrary to the principle of legal certainty. | 32. It follows that, while the length of the preliminary examination procedure can constitute an indication that the Commission may have had doubts regarding the compatibility of the aid in question with the common market, its length cannot of itself lead to the conclusion that the Commission should have initiated the formal investigation procedure (see, to that effect, Case 84/82 Germany v Commission [1984] ECR 1451, paragraphs 14 to 17, and Belgium v Deutsche Post and DHL International , paragraph 81). | 0 |
865,639 | 23. In that regard, the Court has found that a farmer who does not pay equitable remuneration to the holder when he uses the product of the harvest obtained by planting propagating material from a protected variety cannot rely on Article 4(1) of Regulation No 2100/94 and must therefore be considered to have carried out, without being authorised, one of the acts referred to in Article 13(2) of that regulation ( Schulin , paragraph 71). | 106. Next, according to the case-law of the Court, State intervention capable of both placing the undertakings which it applies to in a more favourable position than others and creating a sufficiently concrete risk of imposing an additional burden on the State in the future, may place a burden on the resources of the State (see, to that effect, Ecotrade , paragraph 41). | 0 |
865,640 | 68. It is necessary, therefore, to distinguish between the unequal treatment permitted under Article 73d(1)(a) of the Treaty and the discriminatory treatment prohibited by Article 73d(3). It is clear from the case-law that for national tax legislation such as that at issue in the main proceedings to be regarded as compatible with the provisions of the Treaty relating to the free movement of capital the difference in treatment must relate to situations which are not objectively comparable or be justified by an overriding reason in the public interest (see Case C-35/98 Verkooijen [2000] ECR I-4071, paragraph 43; Manninen, paragraph 29; and C‑512/03 Blanckaert [2005] ECR I-7685, paragraph 42). | 46. En vertu de l’article 8, paragraphe 4, du règlement n° 207/2009, le titulaire d’un signe utilisé dans la vie des affaires dont la portée n’est pas seulement locale peut s’opposer à l’enregistrement d’une marque communautaire, notamment, lorsque et dans la mesure où, selon le droit de l’État membre qui est applicable à ce signe, des droits à ce dernier ont été acquis avant la date de dépôt de la demande d’enregistrement de cette marque et ledit signe lui donne le droit d’interdire l’utilisation d’une marque plus récente. | 0 |
865,641 | 52
It is important, therefore, not only to ensure that the addressee of a document actually receives the document in question, but also that he is able to know and understand effectively and completely the meaning and scope of the action brought against him abroad, so as to be able to effectively prepare his defence and assert his rights in the Member State of transmission (judgment of 16 September 2015, Alpha Bank Cyprus, C‑519/13, EU:C:2015:603, paragraph 32 and the case-law cited, and order of 28 April 2016, Alta Realitat, C‑384/14, EU:C:2016:316, paragraph 50). | 71. Accordingly, the activities to be taken into account in the case of an undertaking controlled by one or more authorities are those which that undertaking carries out with all of those authorities together. | 0 |
865,642 | 56. Accordingly, the Court has held that, where agriculture is concerned, the Commission is authorised to adopt all the measures which are necessary or appropriate for the implementation of the basic legislation, provided that they are not contrary to such legislation or to the implementing legislation adopted by the Council (Case 121/83 Zuckerfabrik Franken [1984] ECR 2039, paragraph 13, and Belgium and Germany v Commission , cited above, paragraph 37). | 24 In those circumstances, the objective of the Directive, which, as stated in paragraph 20 of this judgment, is to encourage cooperation between companies in several Member States, would be undermined if the Member States were permitted deliberately to deprive companies in other Member States of the benefit of the Directive by subjecting them to taxes having the same effect as a tax on income, even if the name given to the latter places them in the category of tax on assets. | 0 |
865,643 | 25. Moreover, it is clear from the Court’s case-law (Case C-273/00 Sieckmann [2002] ECR I-11737, paragraphs 46 to 55, and Libertel , paragraphs 28 and 29) that a graphic representation in terms of Article 2 of the Directive must enable the sign to be represented visually, particularly by means of images, lines or characters, so that it can be precisely identified. | 40. However, the broad margin of discretion which the Member States enjoy in matters of social policy may not have the effect of undermining the rights granted to individuals by the Treaty provisions in which their fundamental freedoms are enshrined (see Terhoeve , paragraph 44; Seymour‑Smith and Perez , paragraph 75; and Steinicke , paragraph 63). | 0 |
865,644 | 41. However, the Complaints Board is not such a court common to a number of Member States, comparable to the Benelux Court of Justice. Whereas the Benelux Court has the task of ensuring that the legal rules common to the three Benelux States are applied uniformly and, moreover, the procedure before it is a step in the proceedings before the national courts leading to definitive interpretations of common Benelux legal rules (see Parfums Christian Dior , paragraph 22), the Complaints Board does not have any such links with the judicial systems of the Member States. | 30. Under the 9th, 10th and 12th recitals of the preamble to the directive, its purpose, as William Hill points out, is to promote and protect investment in data ‘storage’ and ‘processing’ systems which contribute to the development of an information market against a background of exponential growth in the amount of information generated and processed annually in all sectors of activity. It follows that the expression ‘investment in … the obtaining, verification or presentation of the contents’ of a database must be understood, generally, to refer to investment in the creation of that database as such. | 0 |
865,645 | 63. Where national legislation places the heirs of a person who, at the time of death, had the status of resident and those of a person who, at the time of death, had the status of non-resident on the same footing for the purposes of taxing an inherited immovable property which is situated in the Member State concerned, that legislation cannot, without giving rise to discrimination, treat those heirs differently in the taxation of that property so far as concerns the deductibility of charges secured on it. By treating the inheritances of those two categories of persons in the same way (except in relation to the deduction of debts) for the purposes of taxing their inheritance, the national legislature has in fact admitted that there is no objective difference between them in regard to the detailed rules and conditions relating to that taxation which could justify different treatment (see, by analogy, in relation to the right of establishment, Case 270/83 Commission v France [1986] ECR 273, paragraph 20, and Case C‑170/05 Denkavit Internationaal and Denkavit France [2006] ECR I‑11949, paragraph 35; and, in relation to the free movement of capital and inheritance duties, Case C‑43/07 Arens-Sikken [2008] ECR I‑0000, paragraph 57). | 39. As to the question whether a colour per se is capable of distinguishing the goods or services of one undertaking from those of other undertakings, within the meaning of Article 2 of the Directive, it is necessary to determine whether or not colours per se are capable of conveying specific information, in particular as to the origin of a product or service. | 0 |
865,646 | 27. Since the Treaty contains no provision expressly and specifically governing the consequences of breaches of Community law by Member States, it is for the Court, in pursuance of the task conferred on it by Article 164 of the Treaty of ensuring that in the interpretation and application of the Treaty the law is observed, to rule on such a question in accordance with generally accepted methods of interpretation, in particular by reference to the fundamental principles of the Community legal system and, where necessary, general principles common to the legal systems of the Member States. | 46. Such an argument cannot however be accepted. First, rigorous personnel management is a budgetary consideration and cannot therefore justify discrimination (see, to that effect, Joined Cases C‑4/02 and C-5/02 Schönheit and Becker [2003] ECR I-12575, paragraph 85). Second, the European Commission rightly points out that the aim of Clause 4 of the framework agreement on fixed-term work is not necessarily to create permanent jobs. | 0 |
865,647 | 43. Having regard to all of the circumstances of the present case, the Court considers that it is appropriate to impose a daily penalty payment of EUR 12 000 to ensure implementation of the judgment in Case C‑188/08 Commission v Ireland , that sum taking into account Ireland’s capacity to pay as it stands at the date of the Court’s examination of the facts (see, to that effect, Case C‑610/10 Commission v Spain , paragraph 131). | 308. That primacy at the level of Community law would not, however, extend to primary law, in particular to the general principles of which fundamental rights form part. | 0 |
865,648 | 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). | 102. It follows that, as the Advocate General has observed in point 227 of his Opinion, when the ECB purchases government bonds on secondary markets, sufficient safeguards must be built into its intervention to ensure that the latter does not fall foul of the prohibition of monetary financing in Article 123(1) TFEU. | 0 |
865,649 | 72. For reasons comparable to those set out in detail by the Court in the judgment in LPN and Finland v Commission (C‑514/11 P and C‑605/11 P, EU:C:2013:738, paragraphs 52 to 65), the Commission was entitled to consider that the full disclosure of the contested studies which, when the express decision was adopted, had already led it to send a letter of formal notice to a Member State, under the first paragraph of Article 258 TFEU, and had, consequently, been placed in a file relating to the pre-litigation stage of infringement proceedings, would have been likely to disturb the nature and progress of that stage of proceedings, by making more difficult both the process of negotiation between the Commission and the Member State and the pursuit of an amicable agreement whereby the alleged infringement could be brought to an end, without it being necessary to resort to the judicial stage of those proceedings. The Commission was, consequently, justified in considering that such full disclosure would have undermined the protection of the purpose of investigations, within the meaning of the third indent of Article 4(2) of Regulation No 1049/2001. | 21. Il y a lieu de rappeler que si, dans le cadre d’une procédure en manquement au titre de l’article 258 TFUE, il incombe à la Commission d’établir l’existence du manquement allégué en apportant à la Cour les éléments nécessaires à la vérification par celle-ci de l’existence de ce manquement, sans pouvoir se fonder sur une présomption quelconque (voir, notamment, arrêts du 6 octobre 2009, Commission/Finlande, C‑335/07, Rec. p. I‑9459, point 46, et Commission/Suède, C‑438/07, Rec. p. I‑9517, point 49 et jurisprudence citée), il convient de tenir compte du fait que, s’agissant de vérifier l’application correcte en pratique des dispositions nationales destinées à assurer la mise en œuvre effective d’une directive, la Commission, qui ne dispose pas de pouvoirs propres d’investigation en la matière, est largement tributaire des éléments fournis par d’éventuels plaignants ainsi que par l’État membre concerné (voir, en ce sens, arrêts du 26 avril 2005, Commission/Irlande, C‑494/01, Rec. p. I‑3331, point 43, et du 4 mars 2010, Commission/Italie, C‑297/08, non encore publié au Recueil, point 101). | 0 |
865,650 | 61. It is settled case‑law that, as a general rule, the mere combination of elements, each of which is descriptive of characteristics of the goods or services in respect of which registration is sought, itself remains descriptive of those characteristics for the purposes of Article 7(1)(c) of the regulation. However, such a combination may not be descriptive for the purposes of that provision, provided that it creates an impression which is sufficiently far removed from that produced by the combination of those elements (see Case C‑363/99 Koninklijke KPN Nederland [2004] ECR I‑1619, paragraphs 98 and 99; Case C‑265/00 Campina Melkunie [2007] ECR I‑1699, paragraphs 39 and 40; and Case C‑273/05 P OHIM v Celltech [2007] ECR I‑2883, paragraphs 77 and 78). | 37. In those circumstances, the allowance at issue in the main proceedings could not be refused to a couple such as Mr and Ms Hartmann who do not live in Germany, but one of whom works full-time in that State. | 0 |
865,651 | 46. In that regard, it is settled case-law that restrictions on the establishment of second homes in a particular geographical area introduced by a Member State in order to maintain, with a view to town and country planning, a permanent population and economic activity independent of the tourist sector, may be regarded as contributing to objectives in the public interest (see Konle , paragraph 40; Reisch and Others , paragraph 34; and Salzmann , paragraph 44). Nor can there be any doubt that the concern of national authorities to ensure the application of planning rules in compliance with the requirement of legal certainty of transactions is an objective in the public interest. | 42. À cet égard, il y a lieu de souligner que les démarches législatives destinées à garantir l’exécution, par les juridictions nationales, d’une décision de la Commission obligeant un État membre à récupérer une aide illégale, qui sont, comme en l’espèce, prises tardivement et qui s’avèrent inefficaces, ne satisfont pas aux exigences découlant de la jurisprudence visée aux points 24 à 26 du présent arrêt (voir arrêt du 14 juillet 2011, Commission/Italie, C‑303/09, point 41). | 0 |
865,652 | 53. However, the fact remains that, in cases involving such discretion the EU legislature must base its choice on objective criteria (see, Case C‑58/08 Vodafone and Others EU:C:2010:321, paragraph 53) and it must ensure that fundamental rights are observed (see, to that effect, Joined Cases C‑92/09 and C‑93/09 Volker und Markus Schecke and Eifert EU:C:2010:662, paragraph 46; and Case C‑236/09 Association belge des Consommateurs Test-Achats and Others EU:C:2011:100, paragraph 17). | 43
In so far as that recital refers to the means likely reasonably to be used by both the controller and by ‘any other person’, its wording suggests that, for information to be treated as ‘personal data’ within the meaning of Article 2(a) of that directive, it is not required that all the information enabling the identification of the data subject must be in the hands of one person. | 0 |
865,653 | 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). | 12 Secondly, the rules on competition laid down in the Treaty, and in particular those contained in Articles 85 and 90, apply to the transport sector (see, most recently, the judgment in Case C-185/91 Gebrueder Reiff [1993] ECR I-5801, hereinafter "the judgment in Reiff"). | 0 |
865,654 | 22. It must be borne in mind, first, that, the right of deduction provided for in Article 17(2) of the Sixth Directive is an integral part of the VAT scheme and in principle may not be limited (see Case C‑409/99 Metropol and Stadler [2002] ECR I‑81, paragraph 42, and Case C‑465/03 Kretztechnik [2005] ECR I‑4357, paragraph 33). | 33. In that connection, it must be borne in mind that, according to settled case-law, the right of deduction provided for in Articles 17 to 20 of the Sixth Directive is an integral part of the VAT scheme and in principle may not be limited. It must be exercised immediately in respect of all the taxes charged on transactions relating to inputs (see, in particular, Case C-62/93 BP Soupergaz [1995] ECR I‑1883, paragraph 18, and Joined Cases C-110/98 to C-147/98 Gabalfrisa and Others [2000] ECR I‑1577, paragraph 43). | 1 |
865,655 | 5 The MCAs applicable to products derived from maize were subsequently the subject of a series of regulations. Of those, Commission Regulations (EEC) No 652/76 of 24 March 1976 changing the monetary compensatory amounts following changes in exchange rates for the French franc (Official Journal 1976 L 79, p. 4), No 1910/76 of 30 July 1976 (Official Journal 1976 L 208, p. 1) and No 2466/76 of 8 October 1976 (Official Journal 1976 L 280, p. 1), both altering the MCAs, and No 938/77 of 29 April 1977 fixing the monetary compensatory amounts and certain rates for their application (Official Journal 1977 L 110, p. 6) were declared invalid by the Court on the grounds of infringement of the basic Regulation No 974/71, cited above, and of Article 43(3) of the Treaty, in so far as they had introduced a system for the calculation of the MCAs on products processed from maize whose price depended on that of maize which resulted in fixing the MCAs for the various products obtained by processing a given quantity of maize in a specified manufacturing process at a figure clearly higher than the MCA fixed for that given quantity of maize (see the judgments in Case 4/79 Providence Agricole de la Champagne [1980] ECR 2823, paragraph 41, Case 109/79 Maïseries de Beauce [1980] ECR 2883, paragraph 41, and Case 145/79 Roquette Frères [1980] ECR 2917, paragraph 48). | 52. In that regard, it need only be noted that in order to comply with the judgment under appeal the Commission would be obliged to conduct a fresh examination of the 1994 complaint. It is possible that at the end of that examination the Commission would adopt a measure disadvantageous to IP, BC and PG, which could then run the risk of being exposed to an action for damages before the national courts. | 0 |
865,656 | 42. That link and commercial message are concise and, in general, do not enable the advertiser to make specific sales offers or to provide a comprehensive overview of the types of goods or services which it markets. That circumstance does not, however, alter in any way the fact that the advertiser, having chosen as a keyword a sign identical with another person’s trade mark, intends that internet users who enter that word as a search term should click on its advertising link in order to find out about its offers. There is, therefore, use of that sign ‘in relation to goods or services’ within the meaning of Article 5(1)(a) of Directive 89/104 (see Google France and Google , paragraphs 67 to 73). | 69. In that situation, characterised by the fact that a sign identical with a trade mark is selected as a keyword by a competitor of the proprietor of the mark with the aim of offering internet users an alternative to the goods or services of that proprietor, there is a use of that sign in relation to the goods or services of that competitor. | 1 |
865,657 | 52
The principle that offences and penalties must have a proper basis in law cannot therefore be interpreted as precluding the gradual, case-by-case clarification of the rules on criminal liability by judicial interpretation, provided that the result was reasonably foreseeable at the time the offence was committed, especially in the light of the interpretation put on the provision in the case-law at the material time (judgment of 22 October 2015, AC-Treuhand v Commission, C‑194/14 P, EU:C:2015:717, paragraph 41 and the case-law cited). | 40. Therefore, it is not appropriate to limit the scope of Article 7(1)(b) of Regulation No 40/94 to trade marks for which registration is refused on the basis of Article 7(1)(d) thereof by reason of the fact that they are commonly used in business communications and, in particular, in advertising. | 0 |
865,658 | 68. La Cour a déjà jugé que, si l’article 13 de la directive 2008/98 ne précise pas le contenu concret des mesures qui doivent être prises pour s’assurer que les déchets soient éliminés sans mettre en danger la santé de l’homme et sans porter préjudice à l’environnement, il n’en reste pas moins que cette disposition lie les États membres quant à l’objectif à atteindre, tout en leur laissant une marge d’appréciation dans l’évaluation de la nécessité de telles mesures (voir, en ce sens, arrêts Commission/Italie, C‑297/08, EU:C:2010:115, point 96 et jurisprudence citée, ainsi que Commission/Grèce, C‑677/13, EU:C:2014:2433, point 77 et jurisprudence citée). | 8 IT CANNOT BE CONTESTED THAT THOSE TO WHOM A JUDGMENT OF THE COURT ANNULLING AN ACT OF AN INSTITUTION IS ADDRESSED ARE DIRECTLY CONCERNED WITH THE WAY IN WHICH THE INSTITUTION EXECUTES THE JUDGMENT .
| 0 |
865,659 | 48. The award of a public contract to a semi-public company without calling for tenders would interfere with the objective of free and undistorted competition and the principle of equal treatment of the persons concerned, referred to in Directive 92/50, in that such a procedure would offer a private undertaking with a capital presence in that undertaking an advantage over its competitors ( Stadt Halle and RPL Lochau , paragraph 51). | 23 In that regard, it has also been consistently held that any activity consisting in offering goods and services on a given market is an economic activity (Case 118/85 Commission v Italy [1987] ECR 2599, paragraph 7; Case C-35/96 Commission v Italy [1998] ECR I-3851, paragraph 36; and Pavlov, cited above, paragraph 75).
Arguments of the parties | 0 |
865,660 | 70. In that connection it is important to bear in mind that a restrictive measure can be considered to be suitable for securing the attainment of the objective pursued only if it genuinely reflects a concern to attain that objective in a consistent and systematic manner (see, to that effect, Case C‑169/07 Hartlauer [2009] ECR I‑1721, paragraph 55; Joined Cases C‑171/07 and C-172/07 Apothekerkammer des Saarlandes and Others [2009] ECR I-4171, paragraph 42; and Case C-42/07 Liga Portuguesa de Futebol Profissional and Bwin International [2009] ECR I-7633, paragraphs 59 to 61). | 25. Il ressort d’une jurisprudence constante que les termes employés pour désigner les exonérations figurant à l’article 132 de la directive TVA sont d’interprétation stricte. Toutefois, l’interprétation de ces termes doit être conforme aux objectifs poursuivis par lesdites exonérations et respecter les exigences du principe de neutralité fiscale inhérent au système commun de TVA. Ainsi, cette règle d’interprétation stricte ne signifie pas que les termes utilisés pour définir les exonérations visées audit article 132 doivent être interprétés d’une manière qui priverait celles-ci de leurs effets (voir, notamment, arrêt du 15 novembre 2012, Zimmermann, C‑174/11, point 22 et jurisprudence citée). | 0 |
865,661 | 53. It is, admittedly, not apparent from the documents submitted to the Court that the Italian Government communicated those measures to the Commission in accordance with Article 193 TFEU. Nevertheless, it should be noted that, while that provision requires Member States to communicate to the Commission the more stringent protective measures which they intend to maintain or introduce in environmental matters, it does not make implementation of the planned measures conditional upon agreement by the Commission or its failure to object. In that context, as the Advocate General noted at point 38 of his Opinion, neither the wording nor the purpose of the provision under examination therefore provides any support for the view that failure by the Member States to comply with their notification obligation under Article 193 TFEU in itself renders unlawful the more stringent protective measures thus adopted (see, by analogy, Case 380/87 Enichem Base and Others [1989] ECR 2491, paragraphs 20 to 23; Case C‑209/98 Sydhavnens Sten & Grus [2000] ECR I‑3743, paragraph 100; and Case C‑159/00 Sapod Audic [2002] ECR I‑5031, paragraphs 60 to 63). | 96. Yet it follows from paragraphs 56, 57 and 80 above that the implementation of the presumption of actual exercise of decisive influence is not conditional upon the production of additional indicia relating to the actual exercise of influence by the parent company (see also, to that effect, Akzo Nobel and Others v Commission , paragraph 62). | 0 |
865,662 | 32. In that regard, the Court has already held that it is apparent from the aim of the First, Second and Third Directives, and from their wording, that they do not seek to harmonise the rules of the Member States governing civil liability and that, as EU law stands at present, the Member States are free to determine the rules of civil liability applicable to road accidents ( Candolin and Others , paragraph 24, and Farrell , paragraph 33). | 57. Article 30 of that regulation defines uniformly and independently the time when a court is to be deemed to be seised for the purposes of the application of Section 9 of Chapter II of that regulation, relating to lis pendens . Under Article 30, a court is deemed to be seised either at the time when the document instituting the proceedings or an equivalent document is lodged with the court, provided that the plaintiff has not subsequently failed to take the steps he was required to take to have service effected on the defendant, or, if a document has to be served before being lodged with the court, at the time when it is received by the authority responsible for service, provided that the plaintiff has not subsequently failed to take the steps he was required to take to have the document lodged with the court. Two methods of bringing proceedings before national courts or tribunals are envisaged, either by the lodging of the document initiating proceedings at the court or tribunal or by service of that document. | 0 |
865,663 | 13. The legitimacy of pursuing such an objective has also been recognised by the Court, which has stated that the marketing on an exclusive basis of events of high interest to the public is liable to restrict considerably the access of the general public to information relating to those events. However, in a democratic and pluralistic society, the right to receive information is of particular importance, and its importance is all the more evident in the case of such events (see Case C‑283/11 Sky Österreich [2013] ECR I‑0000, paragraphs 51 and 52). | 52. The safeguarding of the freedoms protected under Article 11 of the Charter undoubtedly constitutes a legitimate aim in the general interest (see, to that effect, Case C-250/06 United Pan-Europe Communications Belgium and Others [2007] ECR I-11135, paragraph 42), the importance of which in a democratic and pluralistic society must be stressed in particular (see, to that effect, Case C-336/07 Kabel Deutschland Vertrieb und Service [2008] ECR I-10889, paragraph 33, and Case C-163/10 Patriciello [2011] ECR I-7565, paragraph 31). That importance is particularly evident in the case of events of high interest to the public. It must thus be found that Article 15 of Directive 2010/13 does pursue an objective in the general interest. | 1 |
865,664 | 70. Fourth, it should be recalled that the right of deduction provided for in Article 17 et seq. of the Sixth Directive is an integral part of the VAT scheme and in principle may not be limited. The right to deduct is exercisable immediately in respect of all the taxes charged on transactions relating to inputs (see, in particular, Case C-62/93 BP Supergas [1995] ECR I‑1883, paragraph 18; Joined Cases C-110/98 to C-147/98 Gabalfrisa and Others [2000] ECR I-1577, paragraph 43; and Joined Cases C-439/04 and C-440/04 Kittel and Recolta Recycling [2006] ECR I-6161, paragraph 47). | 52. Or, il convient de relever que, dans le cadre d’un recours en manquement introduit par la Commission sur le fondement de l’article 88, paragraphe 2, CE, un État membre destinataire d’une décision en matière d’aide d’État ne saurait valablement justifier la non-exécution de celle-ci sur la base de sa prétendue illégalité. C’est dans le cadre d’une procédure distincte, à savoir celle d’un recours en annulation visé à l’article 230 CE, que toute contestation de la légalité d’un tel acte communautaire doit s’effectuer. Par conséquent, la qualification, dans la décision du 14 septembre 2005, des mesures qui y sont énoncées comme des aides d’État ne saurait être mise en cause dans le cadre de la présente affaire. | 0 |
865,665 | 42. Direct investments, that is to say, investments of any kind made by natural or legal persons which serve to establish or maintain lasting and direct links between the persons providing the capital and the company to which that capital is made available in order to carry out an economic activity fall within the ambit of Article 56 EC on the free movement of capital. That object presupposes that the shares held by the shareholder enable him to participate effectively in the management of that company or in its control (see, in particular, Case C‑112/05 Commission v Germany [2007] ECR I‑8995, paragraph 18 and case-law cited, and Case C‑326/07 Commission v Italy , paragraph 35). | 26 The competent authority in the Member State of importation must also verify that the two proprietary medicinal products, if not identical in all respects, have at least been manufactured according to the same formulation, using the same active ingredient, and that they also have the same therapeutic effects. | 0 |
865,666 | 74. Contrary to Knauf’s argument, the General Court did not misapply the judgment in Aristrain v Commission . Indeed, the Court of Justice found, in paragraph 99 of that judgment, that the simple fact that the share capital of two separate commercial companies is held by the same person or the same family is insufficient, in itself, to establish that those two companies are an economic unit. As is clear from what is stated in the preceding paragraph, the General Court did not rely solely on the fact the companies in the Knauf Group are owned by the same family to conclude that there was an economic unit. | 43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC. | 0 |
865,667 | 42
However, it is also apparent from the Court’s case-law that in so far as the action seeks to raise a systematic and consistent failure to comply with the provisions of Article 13(1) of, in conjunction with Annex XI to, Directive 2008/50, the production of additional evidence intended, at the stage of proceedings before the Court, to support the proposition that the failure thus alleged is general and consistent cannot be ruled out in principle (see, to that effect, judgments of 26 April 2005, Commission v Ireland, C‑494/01, EU:C:2005:250, paragraph 37; of 22 December 2008, Commission v Spain, C‑189/07, not published, EU:C:2008:760, paragraph 29; and of 11 July 2013, Commission v Netherlands, C‑576/10, EU:C:2013:510, paragraph 29). | 79
The Court has already held that leniency programmes are useful tools if efforts to uncover and bring to an end infringements of competition rules are to be effective and serve, therefore, the objective of effective application of Articles 101 TFEU and 102 TFEU (judgment in Pfleiderer, C‑360/09, EU:C:2011:389, paragraph 25). | 0 |
865,668 | 34. At paragraphs 39 to 51 of that judgment, the Court considered whether the old Federal Law on the remuneration of civil servants engendered discrimination within the meaning of Articles 2 and 6(1) of Directive 2000/78 and concluded that it did, on the ground that the allocation of a basic pay step to civil servants upon recruitment according to their age went beyond what was necessary to attain the legitimate aim pursued by that law. | 53. In that respect, it is apparent from the fourth recital in the preamble to Directive 91/439 and from recital 8 in the preamble to Directive 2006/126 that those directives provide for only a minimum degree of harmonisation of the national provisions relating to the conditions under which a driving licence may be issued. Member States may thus maintain or adopt stricter provisions in that regard. | 0 |
865,669 | 16. The Court has also observed on several occasions that the problem of the repayment of charges paid though not due is settled in different ways in the various Member States, and even within a single Member State, according to the various kinds of taxes or charges in question. In certain cases, objections or claims of that kind are subject to specific procedural conditions and time-limits under the law with regard both to complaints submitted to the tax authorities and to legal proceedings. In other cases, claims for repayment of charges paid but not due must be brought before the ordinary courts, mainly in the form of actions for recovery of sums paid but not owed, such claims being available for varying lengths of time, in some cases for the limitation period laid down under the general law (see, in particular, Case C-343/96 Dilexport [1999] ECR I-579, paragraph 24). | 43. Il convient également de rappeler que, selon une jurisprudence constante de la Cour, c’est, en principe, à l’État membre de résidence qu’il incombe d’accorder au contribuable la totalité des avantages fiscaux liés à sa situation personnelle et familiale, cet État membre étant, sauf exception, le mieux à même d’apprécier la capacité contributive personnelle dudit contribuable dans la mesure où ce dernier y dispose du centre de ses intérêts personnels et patrimoniaux (voir, notamment, arrêts du 14 février 1995, Schumacker, C‑279/93, Rec. p. I‑225, point 32; du 16 mai 2000, Zurstrassen, C‑87/99, Rec. p. I‑3337, point 21, et Beker, précité, point 43). | 0 |
865,670 | 70
In that respect, the Member States enjoy a wide discretion (see, to that effect, judgment of 8 May 2013, Libert and Others, C‑197/11 and C‑203/11, EU:C:2013:288, paragraph 88), which may be called into question by the Commission only in the event of a manifest error (see, to that effect, judgment of 18 February 2016, Germany v Commission, C‑446/14 P, not published, EU:C:2016:97, paragraph 44). | 88. In that regard, on account in particular of the wide discretion enjoyed by the Member States, it is not inconceivable that the social obligation may be regarded as a ‘public service’. In that context, the fact, alluded to by the referring court, that the social obligation does not directly benefit individuals – the applicants for social housing – but rather the social housing companies, is irrelevant with regard to the classification of the service in question. | 1 |
865,671 | 34. In that situation, the proprietor of the trade mark is entitled to prevent that use only if it is liable to have an adverse effect on one of the functions of the mark ( Google France and Google , paragraph 79, BergSpechte , paragraph 21; see also Case C‑487/07 L’Oréal and Others [2009] ECR I‑5185, paragraph 60, and Case C-558/08 Portakabin [2010] ECR I‑0000, paragraph 29). | 30 By refusing to grant the tax advantage conferred by the undertaking exemption to nationals of Member States residing in the Netherlands who, in exercise of their right of free establishment, manage a company having its seat in a Member State other than the Netherlands, while granting that advantage to nationals of Member States residing in the Netherlands who hold a substantial holding in a company having its seat in the Netherlands, the national legislation at issue in the main proceedings provides for a difference in treatment between taxpayers by adopting as its criterion the seat of the companies of which those taxpayers are shareholders. | 0 |
865,672 | 45. According to settled case-law, an obstacle to 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, inter alia, Commission v Italy , paragraph 59, and Ker-Optika , paragraph 57).
Observations submitted to the Court | 99. However, the specific features of the ENSP entrance examination do not allow for account to be taken of specific qualifications in the field of hospital management since, in the logic of the French recruitment system at issue in the main proceedings, the candidate is clearly not yet supposed to have such qualifications. The examination is intended to select between candidates who, by definition, are not yet trained to carry out that managerial role. | 0 |
865,673 | 32 It is settled case-law that freedom to provide services, as referred to in Article 59 of the EC Treaty, requires not only the elimination of all discrimination on grounds of nationality against providers of services who are established in another Member State, but also the abolition of any restriction, even if it applies without distinction to national providers of services and to those of other Member States, which is liable to prohibit, impede or render less attractive the activities of a provider of services established in another Member State where he lawfully provides similar services (see, inter alia, Case C-266/96 Corsica Ferries France [1998] ECR I-3949, paragraph 56; Joined Cases C-369/96 and C-376/96 Arblade and Others [1999] ECR I-8453, paragraph 33; and Case C-205/99 Analir and Others [2001] ECR I-1271, paragraph 21). Pursuant to that rule, freedom to provide services may also be relied on by an undertaking as against the State in which it is established, if the services are provided for persons established in another Member State (see, inter alia, Commission v France, cited above, paragraph 14, and Case C-224/97 Ciola [1999] ECR I-2517, paragraph 11). | 43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC. | 0 |
865,674 | 31. First of all, in CSC Financial Services , the question of the existence of a contract between the provider and the recipient of the service – in that case, CSC Financial Services Ltd and Sun Alliance Group respectively – was not in dispute. As is clear from paragraph 7 of that judgment, such a contractual link existed in that case. Notwithstanding that fact, the Court held, subject to the assessment of the facts of the case by the national court, that CSC Financial Services Ltd appeared to exercise an activity comparable to that of a subcontractor to whom one of the parties had entrusted some basic formalities related to the contract but not falling within the scope of points (3) to (5) of Article 13B(d) of the Sixth Directive ( CSC Financial Services , paragraph 40). The finding of the Court with regard to the existence of a contractual link between the provider and the recipient of the service could not, therefore, have the significance in the line of argument developed by the Court which is attributed to it by the German Government in its observations. | 28. Since none of the measures necessary to recover the aid referred to in Decision 2000/128 from the recipient undertakings have been taken by the Italian Government, it cannot validly rely on an alleged lack of cooperation on the part of the Commission in its defence. | 0 |
865,675 | 31. It is clear, however, from the case‑law of the Court that, in order to determine the organisations which should be recognised as ‘charitable’ for the purposes of Article 13A(1)(g) of the Sixth Directive, it is for the national authorities, in accordance with EU law and subject to review by the national courts, to take into account, in particular, the existence of specific provisions, be they national or regional, legislative or administrative, or tax or social security provisions; the public interest nature of the activities of the taxable person concerned; the fact that other taxable persons carrying on the same activities already enjoy similar recognition; and the fact that the costs of the supplies in question may be largely met by health insurance schemes or other social security bodies (see, to that effect, Kügler , paragraphs 57 and 58; Kingscrest Associates and Montecello , paragraph 53; and, by analogy, Case C‑45/01 Dornier [2003] ECR I‑12911, paragraphs 72 and 73; L.u.P. , paragraph 53; and CopyGene , paragraphs 65 and 71). | 61. In that respect, it is important to note, first, that as the fourteenth recital of Regulation No 1788/2003 states, the legislature wished to give a certain flexibility to the management of the levy system in the milk and dairy sector by authorising Member States to reallocate unused reference quantities at the end of a period. | 0 |
865,676 | 26 As far as the provisions concerning freedom of establishment are concerned, it must be pointed out that, even though, according to their wording, those provisions are mainly aimed at ensuring that foreign nationals and companies are treated in the host Member State in the same way as nationals of that State, they also prohibit the Member State of origin from hindering the establishment in another Member State of one of its nationals or of a company incorporated under its legislation which comes within the definition contained in Article 58 of the Treaty (Case 81/87 Daily Mail and General Trust [1988] ECR 5483, paragraph 16, and Case C-264/96 ICI [1998] ECR I-4695, paragraph 21). | S’agissant de la deuxième branche du quatrième moyen du pourvoi, il convient de constater que la lecture conjointe des points 268 à 272 de l’arrêt attaqué fait apparaître de façon claire et non équivoque les motifs pour lesquels le Tribunal a estimé, d’une part, que la moyenne de la valeur des ventes du groupe H&R pour les années 2002 à 2004 constituait une valeur de remplacement adéquate pour refléter l’importance économique de l’infraction reprochée ainsi que le poids relatif de l’entreprise participant à l’infraction pour toute la durée de la participation de H&R ChemPharm à celle-ci et, d’autre part, que le contexte factuel de l’affaire ayant donné lieu à l’arrêt du 11 juillet 2014, Esso e.a./Commission (T‑540/08, EU:T:2014:630), n’était pas identique à celui de la présente affaire. L’arrêt attaqué satisfait par conséquent aux exigences de motivation qui incombaient au Tribunal (voir, en ce sens, arrêt du 11 avril 2013, Mindo/Commission, C‑652/11 P, EU:C:2013:229, point 29). | 0 |
865,677 | 80. In the present case, it must first be observed that a contribution to the protection of public health, which any individual may be called upon to make, in particular by assisting a person whose life or health are in danger, is not sufficient for there to be a connection with the exercise of official authority (see, to that effect, Case C‑114/97 Commission v Spain [1998] ECR I‑6717, paragraph 37, and Commission v Italy , paragraph 38). | 53. That reasoning is applicable to the present cases. It follows that the Kingdom of Spain is not in a situation comparable to that of the Member States whose vessels were included in the quotas at the time of the initial allocation and that, consequently, the Spanish Government cannot rely on the fishing activities of Spanish vessels between 1973 and 1976 in the North Sea during the initial reference period. Its situation is, however, comparable to that of the Member States which did not obtain such quotas, whether or not those Member States carried on fishing activities in the waters of the North Sea and/or the Baltic Sea during the initial reference period. | 0 |
865,678 | 53 It follows that in this case married men placed at a disadvantage by the discrimination in question must be treated in the same way and have the same scheme applied to them as is applied to married women since, in the absence of proper national implementation of Article 119, that scheme remains the sole valid point of reference (see in particular Barber, paragraph 39, Kowalska, paragraph 19, Case C-184/89 Nimz v Hamburg [1991] ECR I-297, paragraph 18, and, regarding discrimination against men in the calculation of a social security retirement pension, Case C-154/92 Van Cant v Rijksdienst voor Pensioenen [1993] ECR I-3811, paragraphs 20 and 21). | 40. Finally, it must be stated that the principles laid down in paragraphs 47 to 52 of Intertanko and Others , according to which the validity of Directive 1999/32 cannot be examined in the light of Annex VI may not be circumvented by relying on the alleged infringement of the principle of cooperation in good faith laid down in the first subparagraph of Article 4(3) TEU. | 0 |
865,679 | 22. The harmonised system of civil liability on the part of producers for damage caused by defective products, established by Directive 85/374, is intended, as is clear from the first recital in the preamble thereto, to ensure undistorted competition between economic operators, to facilitate the free movement of goods and to avoid differences in levels of consumer protection. The limits set by the European Union (‘EU’) legislature to the scope of the directive are the result of a complex balancing of, inter alia, those different interests (see, to that effect, Commission v France , paragraphs 17 and 29, and Commission v Greece , paragraphs 13 and 29). | 111. The Court has also consistently held that national rules which place on the taxable person the burden of proving that the charge was not passed on to third parties, which amounts to requiring negative proof, or which establish a presumption that the charge has been passed on to third parties, are not consistent with Community law (see, in particular, San Giorgio , paragraph 14; Dilexport , paragraph 54; and Michaïlidis , paragraphs 36 to 38). | 0 |
865,680 | 21 The Court has held, in particular, that for reparation of loss or damage the conditions relating to time-limits laid down by national law must not be less favourable than those relating to similar domestic claims (principle of equivalence) and must not be so framed as to make it virtually impossible or excessively difficult to obtain reparation (principle of effectiveness) (Case C-261/95 Palmisani v INPS [1997] ECR I-4025, paragraph 27). Such a rule also applies to recovery of sums paid but not due. | 18 Under those provisions, where the supplier of goods agrees that the purchaser, in return for payment of interest, should defer payment of the price until delivery, the total value of the goods must be regarded as including that interest, even if the contract treats it as distinct from the price. | 0 |
865,681 | 59. Finally, the mere reference to the context of the negotiations undertaken by the European Union under Article XXVIII of the GATT 1994, in recitals 2 to 5 in the preamble to Regulation No 1964/2005, cannot lead to the conclusion that that regulation satisfies the second condition that is capable, as is apparent from paragraph 47 of the present judgment and in accordance with the ruling in Fediol v Commission (EU:C:1989:254, paragraphs 19 to 22), of justifying an exception to the principle that WTO rules cannot be relied upon before the courts of the European Union, namely the condition that the European Union measure in question refers expressly to specific provisions of the WTO agreements. | 44. In replying to that question, it should be noted first that the system of protection introduced by the directive is based on the idea that the consumer is in a weak position vis-à-vis the seller or supplier, as regards both his bargaining power and his level of knowledge ( Banco Español de Crédito , paragraph 39). | 0 |
865,682 | 43. In exercising its powers under Article 226 EC the Commission does not have to show that there is a specific interest in bringing an action (see Case 167/73 Commission v France [1974] ECR 359, paragraph 15, and Joined Cases C-20/01 and C-28/01 Commission v Germany [2003] ECR I-3609, paragraph 29). The Commission's function is to ensure, of its own motion and in the general interest, that the Member States give effect to Community law and to obtain a declaration of any failure to fulfil the obligations deriving therefrom with a view to bringing it to an end (see Commission v France , paragraph 15, and Joined Cases C-20/01 and C-28/01 Commission v Germany , paragraph 29). | 31. L’article en cause possède précisément une tête formée d’un disque métallique recouvert de caoutchouc ainsi qu’un écrou qui permet de fixer les barrières de sécurité à un mur ou à un chambranle. À cet égard, l’argument de Baby Dan selon lequel l’article en cause ne peut être considéré comme ayant une tête, au motif qu’il ne posséderait ni fentes ni pans, ne saurait être retenu dans la mesure où la NC ne définit pas de manière exhaustive le type de têtes dont peuvent être pourvus les vis et les boulons relevant de la position 7318 de la NC. En effet, les vis et les boulons de ladite position peuvent avoir une tête «fendue ou à empreinte cruciforme», «à six pans creux», «hexagonale» ou «autres». | 0 |
865,683 | 40. It is apparent from the case-law that a Member State may not rely, as against an individual, upon its failure to adopt the very provisions which are intended to facilitate the application of a system established by the directive in question (see to that effect, inter alia, Case C‑141/00 Kügler [2002] ECR I-6833, paragraph 52, and Case C‑45/01 Dornier [2003] ECR I‑12911, paragraph 79). The failure to designate a competent authority pursuant to Article 13(1) of Directive 92/51 therefore does not preclude Article 3(a) of that directive from being relied upon as against the authority with de facto competence to regulate the taking up of a particular profession under the relevant national legislation. | 49. Il s’ensuit que, contrairement à ce que prétend la Commission, une interprétation purement littérale du régime particulier des agences de voyages fondée sur le texte d’une ou de plusieurs versions linguistiques, à l’exclusion des autres, ne saurait prévaloir. Conformément à une jurisprudence constante, il y a lieu de considérer que les dispositions du droit de l’Union doivent être interprétées et appliquées de manière uniforme à la lumière des versions établies dans toutes les langues de l’Union. En cas de disparité entre les diverses versions linguistiques d’un texte de l’Union, la disposition en cause doit être interprétée en fonction de l’économie générale et de la finalité de la réglementation dont elle constitue un élément (arrêt du 8 décembre 2005, Jyske Finans, C‑280/04, Rec. p. I‑10683, point 31). | 0 |
865,684 | 48. The explanatory notes to the CN and those to the HS are an important aid to the interpretation of the scope of the various tariff headings but do not have legally binding force (see, inter alia, DFDS , cited above, paragraph 28). The content of those notes must therefore be compatible with the provisions of the CN and may not alter the meaning of those provisions (see, in particular, Case C-280/97 ROSE Electrotechnik [1999] ECR I-689, paragraph 23, and Case C-42/99 Eru Portuguesa [2000] ECR I-7691, paragraph 20). | 37. It follows from Articles 2 and 22 of the Sixth Directive, and from Article 10 EC, that every Member State is under an obligation to take all legislative and administrative measures appropriate for ensuring collection of all the VAT due on its territory. In that regard, Member States are required to check taxable persons’ returns, accounts and other relevant documents, and to calculate and collect the tax due. | 0 |
865,685 | 44. In that regard, it should be noted that the Court, in the light of the freedoms of movement, has not accepted arguments relating to the need to provide individual advice to the customer and to ensure his protection against the incorrect use of products, in the context of non-prescription medicines and contact lenses, to justify a ban on internet sales (see, to that effect, Deutscher Apothekerverband , paragraphs 106, 107 and 112, and Case C‑108/09 Ker‑Optika [2010] ECR I-0000, paragraph 76). | 45 In that regard it is sufficient to state, first, that although the manufacturer may in fact be regarded as a third party as regards the transaction between the retailer who receives reimbursement of the value of the voucher and the final consumer, that reimbursement entails a corresponding reduction in the amount finally received as consideration for the supply by him and that consideration constitutes, pursuant to the principle of VAT neutrality, the basis for calculating the tax for which he is liable (see, in that connection, Elida Gibbs, paragraph 28). | 0 |
865,686 | 146. As to the merits, it should be borne in mind at the outset that the obligation laid down in Article 253 EC to state adequate reasons is an essential procedural requirement that must be distinguished from the question whether the reasoning is well founded, which goes to the substantive legality of the measure at issue (see Case C‑367/95 P Commission v Sytraval and Brink’s France [1998] ECR I‑1719, paragraph 67, and Case C‑17/99 France v Commission [2001] ECR I‑2481, paragraph 35). | 37. Pour les sociétés, leur «siège», au sens de l’article 48 CE, sert à déterminer, à l’instar de la nationalité des personnes physiques, leur rattachement à l’ordre juridique d’un État. Admettre que l’État membre d’établissement d’une filiale puisse librement appliquer un traitement différent à cette filiale en raison du seul fait que le siège de sa société mère est situé dans un autre État membre viderait l’article 43 CE de son contenu (voir, en ce sens, arrêt Royal Bank of Scotland, précité, point 23). La liberté d’établissement vise ainsi à garantir le bénéfice du traitement national dans l’État membre d’accueil, en interdisant toute discrimination fondée sur le lieu du siège des sociétés (voir, en ce sens, arrêts précités Saint-Gobain ZN, point 35; Test Claimants in the Thin Cap Group Litigation, point 37, ainsi que Lammers & Van Cleeff, point 19). | 0 |
865,687 | 59. Toutefois, il n’appartient pas à la Cour, lorsqu’elle se prononce sur des questions de droit dans le cadre d’un pourvoi, de substituer, pour des motifs d’équité, son appréciation à celle du Tribunal statuant, dans l’exercice de sa pleine juridiction, sur le montant des amendes infligées à des entreprises en raison de la violation, par celles-ci, du droit communautaire (voir arrêts du 17 juillet 1997, Ferriere Nord/Commission, C‑219/95 P, Rec. p. I‑4411, point 31; Baustahlgewebe/Commission, précité, point 129, et British Sugar/Commission, précité, point 48). | 31 The applicant may not rely on the Italian version of Article 85 of the Treaty in order to require the Commission to demonstrate that the agreement had both an anti-competitive object and effect. That version cannot prevail by itself against all the other language versions, which, by using the term "or", clearly show that the condition in question is not cumulative but alternative, as the Court of Justice has consistently held since its judgment in Société Technique Minière (cited above, p. 249). The uniform interpretation of rules of Community law requires that they be interpreted and applied in the light of the versions existing in the other Community languages (judgments of the Court of Justice in Case 19/67 Van der Vecht [1967] ECR 345 at p. 354, and in Case 283/81 CILFIT v Ministry of Health [1982] ECR 3415, paragraph 18).'
13 The appellant complains that the Court of First Instance failed to take account of the Italian version of Article 85(1) of the Treaty, according to which an agreement must have as its object and effect the prevention, restriction or distortion of competition, with the result that the provision lays down a cumulative, and not an alternative, condition. The reasoning of the Court of First Instance in paragraph 31 of the contested judgment is incorrectly based on case-law not relating to the Italian version of Article 85. The other language versions should be called in aid only where the meaning of one version of a provision is not clear, which is not the case here.
14 Admittedly, unlike the other language versions of Article 85, it appears from the Italian version, as a result of its use of the coordinating conjunction `e', that the agreement must have as its object and effect the prevention, restriction or distortion of competition. However, that difference cannot cast doubt on the interpretation of Article 85 given by the Court of First Instance in paragraph 30 of the contested judgment.
15 In fact, as the Court of First Instance rightly held, it is settled case-law that Community provisions must be interpreted and applied uniformly in the light of the versions existing in the other Community languages (Van der Vecht and CILFIT v Ministry of Health, paragraph 18). This is unaffected by the fact that, as it happens, the Italian version of Article 85, considered on its own, is clear and unambiguous, since all the other language versions expressly render the condition set out in Article 85(1) of the Treaty in the form of an alternative.
16 It follows that the first limb of the first plea must be rejected.
17 The second limb of the first plea relates to paragraphs 32 to 35 of the contested judgment, which read:
`32 ... Article 85(1) of the Treaty does not require that the restrictions on competition which have been established have actually affected trade between Member States, but only requires that it be established that such agreements are capable of having that effect (judgment in Miller, cited above, paragraph 15).
33 In the present case, the fact that the applicant's units of production of welded steel mesh are far away from the French market is not in itself of such a nature as to hinder its exports to that market. Moreover, the applicant's arguments themselves show that the agreements were, in so far as they tended to increase prices, likely to increase its exports to France and thereby to affect trade between Member States.
34 Furthermore, assuming, as the applicant claims, that the agreements did not alter the total market share held by the Italian producers and that its exports remained far below its allocated quota, it is nevertheless the case that the restrictions on competition which have been established were likely to divert patterns of trade from the course which they would otherwise have followed (judgment in Van Landewyck, cited above, paragraph 172). The object of the agreements was to allocate quotas for imports into the French market in order to bring about an artificial increase in prices on that market.
35 It follows that, as is found in the Decision, by being a party to agreements which had as their object the restriction of competition within the common market and which might have affected trade between Member States, the applicant infringed Article 85(1) of the Treaty.'
18 The appellant complains that the Court of First Instance merely held in paragraph 32 that it is sufficient that the agreements to which it was a party were capable of actually affecting trade in order for them to be contrary to Article 85 of the Treaty, whereas the Court of First Instance should also have established in what respect those agreements hampered trade between Member States. In its view, the agreements at issue were not capable of actually affecting trade between Italy and France.
19 In this connection, it must be held that the Court of First Instance rightly pointed out in paragraph 32 of the contested judgment that, according to Case 19/77 Miller v Commission [1978] ECR 131, paragraph 15, Article 85(1) of the Treaty does not require that agreements referred to in that provision have actually affected trade between Member States, which, moreover, is difficult to prove to a sufficient legal standard in most cases, but requires that it be established that the agreements are capable of having that effect.
20 Furthermore, it has been consistently held that in order that an agreement, decision or concerted practice may affect trade between Member States it must be possible to foresee with a sufficient degree of probability on the basis of a set of factors of law or fact that it may have an influence, direct or indirect, actual or potential, on the pattern of trade between Member States such as to give rise to the fear that the realization of a single market between Member States might be impeded (see Case 54/65 Société Technique Minière v Maschinenbau Ulm [1966] ECR 235 and Joined Cases 209/78 to 215/78 and 218/78 Van Landewyck v Commission [1980] ECR 3125, paragraph 170).
21 It follows that the second limb of the first plea must also be rejected.
22 The third limb of the first plea relates to paragraph 29 of the contested judgment:
`29 With regard to the effect on competition, it is true, as the applicant observes, that the price of welded steel mesh depends largely on that of wire rod, but it does not follow from this that any possibility of effective competition in that sector was precluded. The producers still had a sufficient margin to allow effective competition in the market. The agreements could therefore have had an appreciable effect on competition ...'.
23 The appellant complains that the Court of First Instance gave no reasons for its finding that, despite the legislative and economic context relating to wire rod, any possibility of effective competition in the sector of welded steel mesh was not for all that excluded.
24 Admittedly, the appellant does not contest the existence of a margin of competition on the market in welded steel mesh despite the ECSC regime applicable to wire rod. However, it complains that the Court of First Instance did not consider whether the agreements on welded steel mesh might not have been consistent with Article 85 of the Treaty in so far as they helped to increase the price of welded steel mesh and hence, indirectly, of wire rod. The Commission wanted the price level on the wire rod market to recover. Consequently, the appellant claims that the true aim of the agreement with French manufacturers of welded steel mesh was not to restrict competition in the sector, but to pursue the same aims as the Commission in the wire rod sector.
25 In this regard, it must be held that the Court of First Instance was right in law to find merely that there was a sufficient margin to allow effective competition in the market in welded steel mesh. The fact that the market in wire rod - upstream of the market in welded steel mesh - was subject to production quotas, and not imposed prices as the appellant seems to be arguing, has no bearing on the finding made by the Court of First Instance. In any event, the legislative and economic context of wire rod did not authorize the appellant to take part in anti-competitive agreements relating to a derived product on the pretext of protecting the product upstream, thereby substituting itself for the competent authorities, which alone had the power to do so.
26 The whole of the first plea must therefore be rejected.
Second plea, alleging infringement of Article 15(2) of Regulation No 17
27 This plea is concerned with fixing and determining the amount of the fine in accordance with Article 15(2) of Regulation No 17.
28 Article 15(2) of Regulation No 17 provides as follows:
`The Commission may by decision impose on undertakings or associations of undertakings fines ... where, either intentionally or negligently:
(a) they infringe Article 85(1) or Article 86 of the Treaty; or
(b) ...
In fixing the amount of the fine, regard shall be had both to the gravity and to the duration of the infringement.'
29 The appellant asks that the fine imposed on it by the contested decision be abolished or, at least, reduced.
30 In this regard, it maintains that the Court of First Instance did not consider all the arguments which it raised before it or that it did not consider sufficiently to what extent they were well founded. In the alternative, it argues that, assuming the fine to be well founded in principle, its amount is in any case excessive and unjust.
31 As regards the allegedly unjust nature of the fine, it is important to point out that it is not for this Court, when ruling on questions of law in the context of an appeal, to substitute, on grounds of fairness, its own assessment for that of the Court of First Instance exercising its unlimited jurisdiction to rule on the amount of fines imposed on undertakings for infringements of Community law (Case C-310/93 P BPB Industries and British Gypsum v Commission [1995] ECR I-865, paragraph 34). In contrast, the Court of Justice does have jurisdiction to consider whether the Court of First Instance has responded to a sufficient legal standard to all the arguments raised by the appellant with a view to having the fine abolished or reduced. | 1 |
865,688 | 17 Although applicable without distinction to all products, an obligation such as that imposed in the present case by Article 6(1)(1) of the Royal Decree is of a nature such as to hinder intra-Community trade. It may force the importer to alter the packaging of his products on the basis of the place where they are marketed and therefore to incur additional packaging and labelling costs (see, to that effect, Case C-51/93 Meyhui v Schott Zwiesel Glaswerke [1994] ECR I-3879, paragraph 13; and Case C-33/97 Colim v Bigg's Continent Noord [1999] ECR I-3175, paragraph 36). | 56 The appellant contends that it was also treated less favourably inasmuch as the Court of First Instance itself applied to other undertakings the Commission's method of calculation and thereby reduced the fines. It refers, to that effect, to the judgments in Enso Española v Commission, Gruber + Weber v Commission, cited above, and in Case T-311/94 BPB de Eendracht v Commission [1998] ECR II-1129 and Case T-347/94 Mayr-Melnhof v Commission [1998] ECR II-1751. Although it is true that those judgments do not disclose the way in which the Court of First Instance calculated the reduction in the fines, if account is taken of the criteria adopted by the Court of First Instance (duration of participation in the infringement, relevant turnover, the degree of gravity), the application of the Commission's method, would, according to the appellant, lead to practically the same result. That shows that in those cases the Court of First Instance was influenced by the calculation method adopted by the Commission when it fixed the fines. | 0 |
865,689 | 21 It follows from the judgment in Wachauf v Bundesamt für Ernährung und Forstwirtschaft [1989] ECR 2609, paragraph 9, that Article 12(d) of Regulation No 857/84 relates to all production units which satisfy two conditions: namely, that they must be operated by a producer, that is to say, a person who sells milk or other milk products directly to the consumer or who supplies the purchaser (Article 12(c) of Regulation No 857/84), and must be located within the geographical territory of the Community. | 64. Finally, with regard to the allegedly deficient reasoning of the judgment under appeal arising from the fact that the General Court, in infringement of the obligation to state reasons, failed to justify why it considered that Team Relocations could be held responsible for the single and continuous infringement, but the company Verhuizingen Coppens could not, it should be noted that, in line with settled case-law, the statement of the reasons on which a judgment is based must clearly and unequivocally disclose the General Court’s thinking, so that the persons concerned can be apprised of the justification for the decision taken and the Court of Justice can exercise its power of review (see, inter alia, Case C‑259/96 P Council v de Nil and Impens [1998] ECR I‑2915, paragraphs 32 and 33, and General Química and Others v Commission , paragraph 59). | 0 |
865,690 | 27. On the other hand, a trader’s choice between exempt transactions and taxable transactions may be based on a range of factors, including tax considerations relating to the VAT system. Where the taxable person chooses one of two transactions, the Sixth Directive does not require him to choose the one which involves paying the higher amount of VAT. On the contrary, taxpayers may choose to structure their business so as to limit their tax liability (see Halifax and Others , paragraph 73, and Part Service , paragraph 47). | 61. Accordingly, the procedure for authorisation of the project for the construction of the S 18 carriageway was formally initiated prior to the date of accession of the Republic of Austria to the European Union. | 0 |
865,691 | 48. Pour ce faire, d’une part, l’article 4 de la directive 93/13 indique que la réponse doit être apportée en tenant compte de la nature des biens ou des services qui font l’objet du contrat et en se référant, au moment de la conclusion du contrat, à toutes les circonstances qui entourent sa conclusion. Il convient de relever que, dans ce contexte, doivent également être appréciées les conséquences que ladite clause peut avoir dans le cadre du droit applicable au contrat, ce qui implique un examen du système juridique national (arrêt Freiburger Kommunalbauten, C‑237/02, EU:C:2004:209, point 21, et ordonnance Pohotovosť, C‑76/10, EU:C:2010:685, point 59). | 19 Having regard to the reasoning underlying that exception, its scope cannot be widened in such a way that a supplement must also be granted where the entitlement of the pensioner or orphan exists only by virtue of the application of the aggregation rules provided for by the regulation. In that situation, the application of Articles 77 and 78 does not deprive the persons concerned of the benefits granted under the laws of another Member State alone. | 0 |
865,692 | 20. At the outset, it should be noted that the Court may examine of its own motion whether the conditions imposed by Article 226 EC for the bringing of an action for failure to fulfil obligations are satisfied (see, in particular, Case C-362/90 Commission v Italy [1992] ECR I-2353, paragraph 8, and Case C-525/03 Commission v Italy [2005] ECR I-9405, paragraph 8). | 14 That interpretation is borne out by the objective of the common system introduced by the Sixth VAT Directive, which aims in particular to secure equal treatment for taxable persons. That principle would be disregarded if a purchaser were to be taxed on credit granted by his supplier, whereas a purchaser seeking credit from a bank or another lender received an exempted credit. | 0 |
865,693 | 24 By virtue of its scheme and aims, therefore, the Directive is to be distinguished from Council Directive 85/577/EEC of 20 December 1985 to protect the consumer in respect of contracts negotiated away from business premises (OJ 1985 L 372, p. 31). The sole restriction which the latter directive places on the types of contract falling within its scope ratione materiae is that they must concern the supply of goods or services, provided that the purposes pursued by the consumers can be regarded as outside their trade or profession. It seeks to protect such consumers by conferring upon them a general right to terminate a contract which has been entered into, not on the initiative of the customer but of the trader, when the customer may not have been able to appreciate all the implications. It was specifically on the basis of the aim of that directive that the Court held that a contract for the benefit of a third party - more specifically, a contract of guarantee concluded in consequence of a doorstep sale - cannot be excluded a priori from its scope (see Case C-45/96 Dietzinger [1998] ECR I-1199, paragraph 19). | 21 As stated by the plaintiff company in the main proceedings and the Commission, the position would be different only if it could be shown that the importation and re-exportation of that cheese were not realised as bona fide commercial transactions but only in order wrongfully to benefit from the grant of monetary compensatory amounts (see, by analogy, the judgment in Case 250/80 Anklagemyndigheden v Toepfer [1981] ECR 2465). The bona fide nature of those transactions is a question of fact to be decided by the national court. | 0 |
865,694 | 84 It has further observed that working conditions in the different Member States are governed sometimes by provisions laid down by law or regulation and sometimes by agreements and other acts concluded or adopted by private persons. Accordingly, if the scope of Article 48 of the Treaty were confined to acts of a public authority there would be a risk of creating inequality in its application (see Walrave, cited above, paragraph 19). That risk is all the more obvious in a case such as that in the main proceedings in this case in that, as has been stressed in paragraph 24 above, the transfer rules have been laid down by different bodies or in different ways in each Member State. | 61. It is for that reason, as the Advocate General observed in points 28 to 34 of his Opinion, that the Courts of the European Union have always rejected pleas by which vertically integrated producers have sought to have their internal sales excluded from the turnover figure used as a basis for calculating their fine ( KNP BT v Commission , EU:C:2000:625, paragraph 62; see also Europa Carton v Commissio n, EU:T:1998:89, paragraph 128; KNP BT v Commission , EU:T:1998:91, paragraph 112; Lögstör Rör v Commission , EU:T:2002:72, paragraphs 360 to 363; and Tokai Carbon and Others v Commission , EU:T:2005:220, paragraph 260). | 0 |
865,695 | 47. First, the Court has consistently held that, in the absence of EU rules governing the matter, it is for the domestic legal system of each Member State to designate the courts and tribunals having jurisdiction and to lay down the detailed procedural rules governing actions for safeguarding rights which individuals derive from EU law, but the Member States are nevertheless responsible for ensuring that those rights are effectively protected in each case (see Case C‑268/06 Impact [2008] ECR I-2483, paragraphs 44 and 45, and Mono Car Styling , paragraph 48). | 47. With regard to the validity of the provision at issue in the main proceedings in the light of the principle of equal treatment, it must be noted that that principle requires that comparable situations must not be treated differently and different situations must not be treated alike unless such treatment is objectively justified (see, inter alia, Elbertsen , C‑449/08, EU:C:2009:652, paragraph 41, and Franz Egenberger , C‑313/04, EU:C:2006:454, paragraph 33). | 0 |
865,696 | 68. Consequently, the difference in treatment may be neutralised by that method of set-off only where the dividends from Germany are sufficiently taxed in the other Member State. If those dividends are not taxed, or are not sufficiently taxed, the amount of tax deducted in Germany or a part thereof cannot be set off (see Commission v Italy , paragraph 38, and Commission v Spain , paragraph 62). | 73. That discretion is broadly dependent on the degree of clarity and precision of the rule infringed. | 0 |
865,697 | 25. Taking that context into account, the Court specifically found that distribution to the public is characterised by a series of acts going, at the very least, from the conclusion of a contract of sale to the performance thereof by delivery to a member of the public. A trader in such circumstances bears responsibility for any act carried out by him or on his behalf giving rise to a ‘distribution to the public’ in a Member State where the goods distributed are protected by copyright (judgments in Donner , C‑5/11, EU:C:2012:370, paragraphs 26 and 27, and in Blomqvist , C‑98/13, EU:C:2014:55, paragraph 28). | 24. As regards the principle of fiscal neutrality, it should be recalled that it precludes similar goods or services which are in competition with each other being treated differently for VAT purposes (see judgments in Commission v France , C‑384/01, EU:C:2003:264, paragraph 25, and The Rank Group , C‑259/10 and C‑260/10, EU:C:2011:719, paragraph 32 and the case-law cited). | 0 |
865,698 | 28. According to settled case-law, the prohibition of measures having equivalent effect to quantitative restrictions which is set out in Article 28 EC covers all legislation of the Member States that is capable of hindering, directly or indirectly, actually or potentially, intra-Community trade (see, in particular, Case 8/74 Dassonville [1974] ECR 837, paragraph 5; Deutscher Apothekerverband , paragraph 66; Rosengren and Others , paragraph 32; Case C‑297/05 Commission v Netherlands [2007] ECR I‑7467, paragraph 53; and Case C‑143/06 Ludwigs-Apotheke [2007] ECR I‑9623, paragraph 26). | 39. For the sake of completeness, it must be noted that, as recitals 3, 21 and 24 in the preamble to Regulation No 1782/2003 make clear, environmental protection forms part of the objectives of the single payment scheme. The Court has also held that environmental protection, one of the essential objectives of the European Union, must be regarded as forming part of the common agricultural policy (Case C-428/07 Horvath [2009] ECR I-6355, paragraph 29). Moreover, Article 2 point (1) of Regulation No 796/2004 expressly provides that arable land, and consequently agricultural areas pursuant to Article 2(a) of Regulation No 795/2004, is land maintained in good agricultural and environmental condition within the meaning of Article 5 of Regulation No 1782/2003. | 0 |
865,699 | 16
First of all, it must be pointed out that the right of Union citizens and their family members to reside in the European Union is not unconditional but may be subject to the limitations and conditions imposed by the Treaty and by the measures adopted to give it effect (see, inter alia, judgment of 10 July 2008, Jipa, C‑33/07, EU:C:2008:396, paragraph 21, and of 13 September 2016, Rendón Marín, C‑165/14, EU:C:2016:675, paragraph 55). | 37 The principle of legal certainty cannot therefore preclude repayment of the aid on the ground that the national authorities were late in complying with the decision requiring such repayment. If it could, recovery of unduly paid sums would be rendered practically impossible and the Community provisions concerning State aid deprived of effectiveness. | 0 |
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