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14 That provision lays down three concurrent conditions which must be met for the competent customs authorities to be able to refrain from taking action for the post-clearance recovery of import duties, namely that the duties were not collected as a result of an error made by the competent authorities, that the person liable has acted in good faith and observed all the provisions laid down by the rules in force as far as his customs declaration is concerned (Case 314/85 Foto-Frost v Hauptzollamt Luebeck-Ost [1987] ECR 4199, paragraphs 22 to 26).
55. Next, it must be pointed out that the definition of ‘public works contract’ in Article 1(a) of Directive 93/37 includes all operations in which a contract for pecuniary interest, irrespective of its formal classification, is concluded between a contracting authority and a contractor and has as its object the execution by the latter of a ‘work’ within the meaning of Article 1(c) of the directive. The essential criterion in that respect is that the work should be executed in accordance with the requirements specified by the contracting authority; the means of that execution are immaterial.
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21. Under the case-law relating to Directive 85/384, which was repealed by Directive 2005/36, such a system of mutual recognition of the evidence of formal qualifications precludes the host Member State from imposing additional requirements for the recognition of professional qualifications which satisfy the conditions for qualification laid down by the EU rules (see, to that effect, Case C‑43/06 Commission v Portugal EU:C:2007:300, paragraphs 27 and 28, and Case C‑111/12 Ordine degli Ingegneri di Verona e Provincia and Others EU:C:2013:100, paragraphs 43 and 44).
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.
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72. The Commission claims that, in holding in paragraphs 76 to 78 of the judgment under appeal that the presence of objective criteria necessarily rules out any possibility of selectivity, the General Court disregarded the case-law of the Court of Justice to the effect that reliance on objective criteria in order to determine whether certain undertakings are covered by a national measure does not necessarily lead to the conclusion that there was no selectivity (see, to that effect, judgments in Spain v Commission , C‑409/00, EU:C:2003:92, paragraph 49, and GEMO , C‑126/01, EU:C:2003:622, paragraphs 35 and 39).
30. On the other hand, the legal situation is completely different where an undertaking is caught exclusively – in competition matters – by the application of Community law and the law of one or more Member States on competition, that is to say, where a cartel is confined exclusively to the territorial scope of application of the legal system of the European Community.
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65 Likewise, the fact that Mr Birden's residence permit was issued to him only for a fixed period is not relevant, since it is settled case-law that the rights conferred on Turkish workers by Article 6(1) of Decision No 1/80 are accorded irrespective of whether or not the authorities of the host Member State have issued a specific administrative document, such as a work permit or residence permit (see, to that effect, the judgments in Bozkurt, paragraphs 29 and 30, Günaydin, paragraph 49, and Ertanir, paragraph 55).
28 Furthermore, it does not appear that the part of the area indicated by the GOR which lies outside the scope of the decree in question is subject to any special conservation measures whatsoever.
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39. As regards the question whether that duty is a charge having equivalent effect, it is settled case-law that any pecuniary charge, whatever its designation and mode of application, which is imposed unilaterally on goods by reason of the fact that they cross a frontier, and which is not a customs duty in the strict sense, constitutes a charge having equivalent effect within the meaning of Articles 23 EC and 25 EC (see, inter alia, Case C‑90/94 Haahr Petroleum [1997] ECR I‑4085, paragraph 20, and Case C-213/96 Outokumpu [1998] ECR I‑1777, paragraph 20).
69. Si ces intéressés ne peuvent se prévaloir des droits de la défense, ils disposent en revanche du droit d’être associés à la procédure administrative suivie par la Commission dans une mesure adéquate tenant compte des circonstances du cas d’espèce.
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72. In Adria-Wien Pipeline and Wietersdorfer & Peggauer Zementwerke (paragraphs 42 to 54) the Court held, following its case-law, that the condition of selectivity is not satisfied by a measure which, although conferring an advantage on its recipient, is justified by the nature or general scheme of the system of which it is part (see Case 173/73 Italy v Commission [1974] ECR 709, paragraph 33, and Case C-75/97 Belgium v Commission [1999] ECR I-3671, paragraph 33). It examined whether the distinguishing criterion used by the national legislation at issue in the main proceedings was justified by the nature and/or general scheme of the legislation, which would mean that the disputed measure was not in the nature of State aid.
63. According to the Court’s case-law, in the absence of European Union rules, it is for the domestic legal system of each Member State to regulate the legal procedures for safeguarding rights which individuals derive from European Union law (see, to that effect, Case C‑432/05 Unibet [2007] ECR I‑2271, paragraph 39 and the case-law cited).
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52. En ce qui concerne la recevabilité du premier grief en tant qu’il porte sur la formulation «dont le matériel génétique a été modifié d’une façon ne se produisant pas dans des conditions naturelles», il y a lieu de rappeler d’emblée qu’une partie ne peut, en cours d’instance, modifier l’objet même du litige et que le bien‑fondé du recours doit être examiné uniquement au regard des conclusions contenues dans la requête introductive d’instance (voir, notamment, arrêt du 11 novembre 2010, Commission/Portugal, C‑543/08, Rec. p. I‑11241, point 20 et jurisprudence citée).
20. In that regard, it must first be recalled that it is not permissible for a party to alter the very subject‑matter of the case during the proceedings, and that the merits of the action must be examined solely in the light of the claims contained in the application initiating the proceedings (see, inter alia, Case 232/78 Commission v France [1979] ECR 2729, paragraph 3; Case C‑256/98 Commission v France [2000] ECR I‑2487, paragraph 31; and Case C‑508/03 Commission v United Kingdom [2006] ECR I‑3969, paragraph 61).
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23. Moreover, in certain circumstances, several formally distinct services, which could be supplied separately and thus give rise, in turn, to taxation or exemption, must be considered to be a single transaction when they are not independent (see Case C‑425/06 Part Service [2008] ECR I‑897, paragraph 51; Case C‑572/07 RLRE Tellmer Property [2009] ECR I‑4983, paragraph 18; and Don Bosco Onroerend Goed , paragraph 36).
11. Selon une jurisprudence constante, l’existence d’un manquement doit être appréciée en fonction de la situation de l’État membre telle qu’elle se présentait au terme du délai fixé dans l’avis motivé et les changements intervenus par la suite ne sauraient être pris en compte par la Cour (voir, notamment, arrêt du 5 février 2009, Commission/Finlande, C‑293/08, point 7 et jurisprudence citée).
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27. Those principles must also be observed and have the same consequences where, for its implementation, EU legislation obliges Member States to adopt measures imposing obligations on individuals. Accordingly, national measures which, for the purposes of implementing EU legislation, impose obligations on individuals must be published in order for the individuals concerned to be able to ascertain those obligations (see, to that effect, Case C-313/99 Mulligan and Others [2002] ECR I-5719, paragraphs 51 and 52). In such circumstances, it must also be possible for the individuals to determine the source of the national measures imposing obligations upon them. Accordingly, not only must the national legislation be published but also the measure of EU law which, in some circumstances, obliges the Member States to take the measures imposing obligations on individuals (see, to that effect, Heinrich , paragraphs 45 to 47).
26. It is clear from the wording of Article 18(c) of the VAT Directive that it covers the cessation of the taxable economic activity in general, without differentiating between the causes or the circumstances of that cessation, and excluding only the cases referred to in Article 19 of that directive.
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38. Secondly, the consideration for a supply of goods may consist of a supply of services, and so constitute the taxable amount within the meaning of Article 73 of the VAT Directive, provided, however, that there is a direct link between the supply of goods and the supply of services and that the value of those services can be expressed in monetary terms (Case C‑380/99 Bertelsmann [2001] ECR I‑5163, paragraph 17 and the case-law cited). The same is true if a supply of services is performed in exchange for another supply of services, as long as the same conditions are satisfied.
36. Secondly, the method of intervention used must not go beyond what is necessary to achieve the objective which is being pursued in the general economic interest.
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36. It is only when such a move is also not feasible that Article 5(3) of that directive provides the worker is to be granted leave, in accordance with national legislation and/or national practice, for the whole of the period necessary to protect her safety or health (Case C‑66/96 Høj Pedersen and Others [1998] ECR I‑7327, paragraph 57, and Case C‑471/08 Parviainen [2010] ECR I‑0000, paragraph 32).
À moins qu’elle ne soit renversée, une telle présomption implique, dès lors, que l’exercice effectif d’une influence déterminante par la société mère sur sa filiale soit considéré comme établi et fonde la Commission à tenir la première responsable du comportement de la seconde, sans avoir à produire une quelconque preuve additionnelle (voir, en ce sens, arrêt 27 avril 2017, Akzo Nobel et Akzo Nobel Chemicals/Commission, C‑516/15 P, EU:C:2017:314, point 55).
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23. The right to deduct is exercisable immediately in respect of all the taxes charged on input transactions (see Case C‑437/06 Securenta [2008] ECR I‑1597, paragraph 24; Case C‑102/08 SALIX Grundstücks-Vermietungsgesellschaft [2009] ECR I‑4629, paragraph 70, and Case C‑29/08 SKF [2009] ECR I‑10413, paragraph 55).
13. According to the Convention’s recitals, the purpose of such a transfer is inter alia to further the social rehabilitation of sentenced persons, by allowing foreigners who are deprived of their liberty as a result of their commission of a criminal offence to serve their sentences within their own society.
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93. The Court indeed found in that judgment that the incorrect choice of a legal basis which did not provide for the Parliament to be consulted was such as to infringe the Parliament’s prerogative constituted by the right to be consulted when primary law so provides, even if optional consultation took place (judgment in Parliament v Council , C‑316/91, EU:C:1994:76, paragraph 14).
80 With regard to the condition concerning distortion of competition, the point should be made that, in principle, aid intended to release an undertaking from costs which it would normally have to bear in its day-to-day management or normal activities distorts the conditions of competition (judgment of 26 October 2016, Orange v Commission, C‑211/15 P, EU:C:2016:798, paragraph 66).
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79. As is apparent from the answer to the third question and, in particular, from paragraphs 37, 42 and 44 of this judgment, in circumstances such as those of the main proceedings, the legislation at issue in those proceedings, which makes no provision for regular review, maintains for an unlimited period a prohibition on leaving the territory and thereby perpetuates an infringement of the right laid down in Article 21(1) TFEU to move and reside freely within the territory of the Member States. In such circumstances, a prohibition of that kind is the antithesis of the freedom conferred by Union citizenship to move and reside within the territory of the Member States (see also, by analogy, Case C-348/96 Calfa [1999] ECR I-11, paragraph 18).
28. That loss depends, inter alia, on the duration of the unavailability of the sum unduly levied in breach of European Union law and thus occurs, in principle, during the period between the date of the undue payment of the tax at issue and the date of repayment thereof.
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21. As the applicant has not requested, even by way of alternative submission, the annulment of Article 1(1), and as it, moreover, stressed in its reply and pointed out at the hearing that such a request by it would have been meaningless and that it was not seeking annulment of that provision, it must necessarily be held that the action is inadmissible (see the above judgments in Commission v Council , paragraphs 45 to 51, Commission v Parliament and Council , paragraphs 29 and 30, and Germany v Commission , paragraphs 33 to 38). Costs
74. However, account should also be taken of the risk of non-recovery of the tax, which increases with the passage of time. That risk may be taken into account by the Member State in question, in its national legislation applicable to deferred payments of tax debts, by measures such as the provision of a bank guarantee.
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45. A right to obtain redress will therefore arise, if that latter condition is met, where it has been established that the rule of law infringed is intended to confer rights on individuals and there is a direct causal link between the breach of the obligation incumbent on the State and the loss or damage sustained by the injured parties (see inter alia, in that regard, Francovich and Others , paragraph 40; Brasserie du Pêcheur and Factortame , paragraph 51; and Köbler , paragraph 51). As is clear, in particular, from paragraph 57 of the Köbler judgment, those three conditions are necessary and sufficient to found a right in favour of individuals to obtain redress, although this does not mean that the State cannot incur liability under less strict conditions pursuant to national law.
49. En effet, la Cour a constaté que, tout comme le règlement n o  259/93, qui l’a précédé, le règlement n o  1013/2006 vise à fournir un système harmonisé de procédures par lesquelles la circulation des déchets peut être limitée afin d’assurer la protection de l’environnement (voir, en ce sens, arrêt du 8 septembre 2009, Commission/Parlement et Conseil, C‑411/06, Rec. p. I‑7585, point 72). Il en résulte qu’il n’est pas nécessaire de vérifier en outre si cette mesure est conforme aux articles 34 TFUE à 36 TFUE (voir, en ce sens, arrêt du 13 décembre 2001, DaimlerChrysler, C‑324/99, Rec. p. I‑9897, point 46).
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123. Selon une jurisprudence constante, il appartient à la Cour, dans l’exercice de son pouvoir d’appréciation, de fixer le montant de la somme forfaitaire de sorte qu’elle soit, d’une part, adaptée aux circonstances et, d’autre part, proportionnée au manquement constaté ainsi qu’à la capacité de paiement de l’État membre concerné (arrêt Commission/Espagne, C‑610/10, EU:C:2012:781, point 143).
45. Lastly, it must be stated that that conclusion is not called into question by the principle of fiscal neutrality. As the Advocate General stated at point 60 of her Opinion, that principle cannot extend the scope of an exemption in the absence of clear wording to that effect. That principle is not a rule of primary law which can condition the validity of an exemption, but a principle of interpretation, to be applied concurrently with the principle of strict interpretation of exemptions.
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27 According to the Court’s settled case-law, in interpreting a provision of EU law, it is necessary to consider not only its wording but also the context in which it occurs and the objective pursued by the rules of which it is part (judgments of 26 January 2012 in ADV Allround, C‑218/10, EU:C:2012:35, paragraph 26, and of 19 July 2012 in A, C‑33/11, EU:C:2012:482, paragraph 27 and the case law cited). Similarly, the meaning and scope of terms for which EU law provides no definition must be determined by reference to their usual meaning in everyday language, while account is also taken of the context in which they occur and the purposes of the rules in question (see, to that effect, judgment of 13 December 2012 in BLV Wohn- und Gewerbebau, C‑395/11, EU:C:2012:799, paragraph 25 and the case-law cited).
20 Since the explanatory notes are not binding, it must be determined whether their content is compatible with the provisions of the CN and does not alter their scope.
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24 The Court notes, first, that by including amongst the taxable transactions defined in Article 2 not only the importation of goods but also the supply of goods or services effected for consideration within the territory of a country and by defining taxable person in Article 4(1) as any person who independently carries out an economic activity, whatever the purpose or results of that activity, the Sixth Directive attributes to VAT a very wide scope (Case 235/85 Commission v Netherlands [1987] ECR 1471, paragraph 6).
65. Thus, when requesting information, the Commission may not compel an undertaking to provide it with answers which might involve an admission on its part of the existence of an infringement which it is incumbent upon the Commission to prove (see Orkem v Commission , cited above, paragraph 35).
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31. In that regard, it should be recalled from the outset that it is essential that the proprietor of a trade mark registered in one or more Member States should be able to control the initial marketing in the EEA of goods bearing that mark (see, in particular, judgments in Zino Davidoff and Levi Strauss , C‑414/99 to C‑416/99, EU:C:2001:617, paragraph 33; Makro Zelfbedieningsgroothandel and Others , C‑324/08, EU:C:2009:633, paragraph 32; and L’Oréal and Others , C‑324/09, EU:C:2011:474, paragraph 60).
21. In fact, it is apparent from that memorandum that the pharmaceutical form of the medicinal product, to which an excipient may contribute, as noted by the Advocate General in point 11 of his Opinion and the French Government at the hearing, does not form part of the definition of ‘product’, which is understood to mean an ‘active substance’ or ‘active ingredient’ in the strict sense.
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70 Since the national courts are required to ensure the effectiveness of consumer protection intended to be given by the provisions of Directive 2008/48, the role attributed to the national court by EU law in this area is not limited to a mere power to rule on the compliance with those requirements, but also consists of the obligation to examine that issue of its own motion, where it has available to it the legal and factual elements necessary for that task (see, by analogy, judgment of 4 June 2009 in Pannon GSM, C‑243/08, EU:C:2009:350, paragraph 32).
23 THE FACT THAT THE ACTUAL DATE OF ENTRY INTO FORCE OF THE CONSUMPTION-AID SYSTEM WAS POSTPONED , FOR THE SECOND TIME , BY ONE MONTH ON 20 FEBRUARY 1979 WAS NOT SUCH AS TO ALTER THE RISK WHICH THE APPLICANT HAD FREELY CHOSEN TO RUN .
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39. The term ‘discard’ must be interpreted in the light not only of the essential objective of Directive 75/442, which, according to the third recital in the preamble thereto, is ‘the protection of human health and the environment against harmful effects caused by the collection, transport, treatment, storage and tipping of waste’, but also of Article 174(2) EC. That provision states that ‘Community policy on the environment shall aim at a high level of protection taking into account the diversity of situations in the various regions of the Community. It shall be based on the precautionary principle and on the principles that preventive action should be taken …’. It follows that the term ‘discard’ and, accordingly, the concept of ‘waste’ within the meaning of that directive cannot be interpreted restrictively (see, inter alia, Case C‑194/05 Commission v Italy , paragraph 33 and the case-law cited, and Commune de Mesquer , paragraphs 38 and 39).
19 However, national legislation which absolutely prevents the taxpayer from submitting evidence that expenditure relating to research carried out in other Member States has actually been incurred cannot be justified in the name of effectiveness of fiscal supervision.
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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. As the Court has already held, the distinction between a tax intended to provide for the general expenses of public authorities and a charge which constitutes consideration for a given service is expressly recognised by Article 3 of the Protocol. The Court pointed out that the very concept of consideration for a specific service presupposes that that service is provided, or at least may be provided, to those paying the charge (Case C-191/94 AGF Belgium [1996] ECR I‑1859, paragraphs 25 and 26).
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24. In that regard, it is sufficient to point out that, in accordance with settled case-law, the Court has jurisdiction to rule on questions referred by the national court even where the facts of the proceedings before that court fall outside the scope of EU law, provided that, in regulating situations not covered by EU law, the domestic legislation has adopted the same solutions as those adopted under EU law. The Court has consistently held that the legal order of the European Union clearly has an interest in ensuring that, in order to forestall future divergences of interpretation, every provision of EU law is interpreted uniformly, irrespective of the circumstances in which that provision is to apply (see, to that effect, inter alia, Case C‑130/95 Giloy [1997] ECR I‑4291, paragraphs 19 to 28; Case C‑267/99 Adam [2001] ECR I‑7467, paragraphs 23 to 29; Case C‑43/00 Andersen og Jensen [2002] ECR I‑379, paragraphs 15 to 19; Case C‑3/04 Poseidon Chartering [2006] ECR I‑2505, paragraphs 14 to 19; and Case C-205/09 Eredics and Sápi [2010] ECR I-0000, paragraph 33).
80 IT MUST THEREFORE BE CONCLUDED THAT THE COMMISSION WAS JUSTIFIED IN FINDING THAT PIONEER HAD PARTICIPATED IN TWO CONCERTED PRACTICES . ( E ) THE MARKET SHARES HELD BY THE APPLICANTS AND THE EFFECT ON TRADE BETWEEN MEMBER STATES
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30. Lastly, as regards the considerations voiced by the French Government on the discretion which Member States have to make the grant of a tax advantage which seeks to meet the specific needs of its entire or of part of its population subject to the requirement of a certain degree of connection between the recipient of the advantage and the society of the Member State concerned, it must be acknowledged that it is true that the choice of interests of the general public which a Member State wishes to promote by granting tax advantages is a matter for its own discretion (see, to that effect, Case C‑386/04 Centro di Musicologia Walter Stauffer [2006] ECR I‑8203, paragraph 39).
19. In that respect, it follows from the same case‑law that it is for the referring court before which the main proceedings are pending to assess whether the national provisions whose legality is challenged are liable seriously to compromise the attainment of the result prescribed by a directive. In making that assessment, the referring court must consider, in particular, whether the provisions in issue purport to constitute full transposition of the directive, as well as determining the effects in practice of applying those incompatible provisions and of their duration in time (see, in particular, Inter-Environnement Wallonie , paragraphs 46 and 47).
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29. It is clear from the Court’s settled case-law that it is for the party or the authority alleging an infringement of the competition rules to prove it and that it is for the undertaking or association of undertakings raising a defence against a finding of an infringement of those rules to demonstrate that the conditions for applying the rule on which such defence is based are satisfied, so that the authority will then have to resort to other evidence (see, to that effect, Aalborg Portland and Others v Commission , paragraph 78).
41. With respect, first, to Directive 2004/38, it must be recalled that it is not all third country nationals who are family members of a Union citizen who derive rights of entry into and residence in a Member State from that directive, but only those who are family members of a Union citizen who has exercised his right of freedom of movement by settling in a Member State other than the Member State of which he is a national (Case C-127/08 Metock and Others [2008] ECR I-6241, paragraph 73, and Case C-256/11 Dereci and Others [2011] ECR I-11315, paragraph 56).
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22 In answering the question submitted by the national court, it must first be pointed out, as the Court has already done in its judgment in Case C-341/95 Bettati v Safety Hi-Tech [1998] ECR I-4355, paragraph 75, that Article 3 of the Treaty, which determines the fields and objectives to which the activities of the Community are to relate, lays down the general principles of the common market, which are to be applied in conjunction with the respective chapters of the Treaty devoted to their implementation.
14. Stanley ' s presence as an undertaking in Italy is consolidated by commercial agreements with Italian operators or intermediaries relating to the creation of data transmission centres. Those centres make electronic means of communication available to users, collect and register the intentions to bet and forward them to Stanley.
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62. Furthermore, it is apparent from Article 2(1) of Directive 2004/48 that the provisions thereof simply ensure the enforcement of the various rights enjoyed by persons who have acquired intellectual property rights, namely the proprietors of such rights, and cannot be interpreted as being intended to govern the various measures and procedures available to persons who are not themselves the proprietors of such rights, and which do not relate solely to an infringement of those rights (see, to that effect, Bericap Záródástechnikai EU:C:2012:717, paragraph 77).
51. A breach of the principle of equal treatment as a result of different treatment thus presupposes that the situations concerned are comparable, having regard to all the elements which characterise them (see, inter alia, Arcelor Atlantique et Lorraine and Others , paragraph 25). In their observations, the Polish Government and the Commission submitted that that condition was not satisfied in the present case.
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51 It must, however, also be borne in mind that, according to settled case-law, a mere similarity in the wording of a provision of one of the Treaties establishing the Communities and of an international agreement between the Community and a non-member country is not sufficient to give to the wording of that agreement the same meaning as it has in the Treaties (see Case 270/80 Polydor and RSO Records [1982] ECR 329, paragraphs 14 to 21; Case 104/81 Kupferberg [1982] ECR 3641, paragraphs 29 to 31; Case C-312/91 Metalsa [1993] ECR I-3751, paragraphs 11 to 20).
52 Such rights and benefits include those resulting from the provisions establishing the conditions of access to a higher level of the professional hierarchy, since they are derived from the employment relationship (see, to that effect, judgment of 18 November 2004, Sass, C‑284/02, EU:C:2004:722, paragraph 31). That is, in the present case, the situation of the right, laid down in Paragraph 97 of the LBG, for a civil servant to obtain potential definitive promotion to a managerial post by carrying out, during the performance of the employment relationship in the service of the Land of Berlin and following a prior selection procedure, a probationary period of a certain duration.
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84. It must be noted that it follows both from the case-law of the Court and from Article 168(7) TFEU that European Union law does not detract from the power of the Member States to organise their social security systems and to adopt, in particular, provisions intended to govern the organisation and delivery of health services and medical care. In the absence of harmonisation at European Union level, it is thus for the legislation of each Member State to determine the conditions for granting social security benefits. However, when exercising that power, the Member States must comply with European Union law, in particular the provisions of the Treaty on freedom of movement for workers and on the freedom of every citizen of the Union to move and reside in the territory of the Member States (see, to that effect, inter alia, Case C‑208/07 von Chamier-Glisczinski [2009] ECR I‑6095, paragraph 63 and the case-law cited, and Case C‑211/08 Commission v Spain [2010] ECR I‑0000, paragraph 53).
44. In the light of the foregoing, the answer to the first question is that Article 1, first subparagraph, of the Third Directive and Article 2(1) of the Second Directive must be interpreted as precluding national rules whose effect is to omit automatically the requirement that the insurer should compensate a passenger who is a victim of a road traffic accident when that accident was caused by a driver not insured under the insurance policy and when the victim, who was a passenger in the vehicle at the time of the accident, was insured to drive the vehicle himself and who had given permission to the driver to drive it. The second question
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73. It follows that, to that extent also, the effect of the support scheme at issue in the main proceedings is, at least potentially, to curb electricity imports from other Member States (see, to that effect, Commission v Ireland , 249/81, EU:C:1982:402, paragraphs 27 to 29).
172. That principle clearly applies in the field of competition policy, which is characterised by a wide discretion on the part of the Commission, in particular as regards the determination of the amount of fines.
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20. In that regard, it must be borne in mind that the objective of Regulation No 1408/71, as stated in the second and fourth recitals in the preamble, is to ensure free movement of employed and self‑employed persons within the European Community, while respecting the special characteristics of national social security legislation. To that end, as is clear from the fifth, sixth and tenth recitals, that regulation upholds the principle of equality of treatment of workers under the various national legislation and seeks to guarantee the equality of treatment of all workers occupied on the territory of a Member State as effectively as possible and not to penalise workers who exercise their right to free movement. The system put in place by Regulation No 1408/71 is merely a system of coordination, concerning inter alia the determination of the legislation applicable to employed and self‑employed persons who make use, under various circumstances, of their right to freedom of movement (Case C‑493/04 Piatkowski [2006] ECR I‑2369, paragraphs 19 and 20, and Case C‑50/05 Nikula [2006] ECR I‑7029, paragraph 20).
23. As regards the ‘processing of personal data’, it should be noted that Article 2(b) of Directive 95/46 defines this as ‘any operation or set of operations which is performed upon personal data, … such as collection, recording, … storage’.
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26. The Court has already held that the condition of genuine use of a trade mark, within the meaning of Article 15(1) of Regulation No 207/2009, may be satisfied where the trade mark is used only through another composite mark, or where it is used only in conjunction with another mark, and the combination of those two marks is, furthermore, itself registered as a trade mark (see, to that effect, Case C‑12/12 Colloseum Holding [2012] ECR I‑0000, paragraphs 35 and 36).
29 In the present case, it is apparent, however, that the question whether Directive 2013/11 is applicable to the dispute in the main proceedings is inextricably linked to the answers to be given to the present request for a preliminary ruling. In those circumstances, the Court has jurisdiction to answer that request (see, by analogy, judgment of 7 March 2017, X and X, C‑638/16 PPU, EU:C:2017:173, paragraph 37 and the case-law cited).
0
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79 In that connection it has stated that the use of the words `abnormally' and `serious' in Article 87(3)(a) shows that the exemption concerns only areas where the economic situation is extremely unfavourable in relation to the Community as a whole. The exemption in Article 87(3)(c), on the other hand, is wider in scope inasmuch as it permits the development of certain areas in a Member State which are disadvantaged in relation to the national average without being restricted by the economic conditions laid down in Article 87(3)(a), provided such aid `does not adversely affect trading conditions to an extent contrary to the common interest' (see, inter alia, Germany v Commission, cited above, paragraph 19; Case C-169/95 Spain v Commission [1997] ECR I-135, paragraph 15; and Italy v Commission, cited above, paragraph 77).
21 Consequently, it must be recognized that the rule whereby the basis for the Danish registration duty levied on imported used cars is at least 90% of the price of the vehicle when new leads to discriminatory taxation of imported used cars .
0
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34. Although the Court, when giving a preliminary ruling, may, where appropriate, provide clarification designed to give the national court guidance in its interpretation ( Halifax and Others , paragraph 77), it is however for the national court to verify whether the factors constituting such an abuse are present in the case before it (see, inter alia, Eichsfelder Schlachtbetrieb , paragraph 40, and Case C‑279/05 Vonk Dairy Products [2007] ECR I‑239, paragraph 34). In that context, it should be stated that checking for abuse requires the referring court to take into account all the facts and circumstances of the case, including the commercial transactions preceding and following the import at issue.
72. Such an obligation makes it possible, in accordance with the objective of consumer protection pursued by the Directive, for the persons to whom an advertisement of that kind is addressed to be in a position to satisfy themselves that they have been correctly informed with regard to the purchases of basic consumables which they are prompted to make.
0
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27. In that connection, it should be noted, first, that the cooperative arrangements established by Article 267 TFEU are based on a clear division of responsibilities between the national courts and the Court of Justice. In proceedings brought on the basis of that article, the interpretation of provisions of national law is a matter for the courts of the Member States, not for the Court of Justice, and the Court has no jurisdiction to rule on the compatibility of national rules with European Union law. On the other hand, the Court does have jurisdiction to provide the national court with all the guidance as to the interpretation of European Union law necessary to enable that court to rule on the compatibility of national rules with European Union law (Joined Cases C‑338/04, C‑359/04 and C‑360/04 Placanica and Others [2007] ECR I‑1891, paragraph 36, and Case C‑42/07 Liga Portuguesa de Futebol Profissional and Bwin International [2009] ECR I‑7633, paragraph 37).
43. En particulier, la Cour a jugé qu’une juridiction saisie d’une opposition formée par un consommateur à une injonction de payer est tenue de prendre d’office des mesures d’instruction afin d’établir si une clause contenue dans un contrat entre un professionnel et un consommateur entre dans le champ d’application de la directive 93/13 et, dans l’affirmative, d’apprécier d’office le caractère éventuellement abusif d’une telle clause (voir, en ce sens, arrêts VB Pénzügyi Lízing, C‑137/08, EU:C:2010:659, point 56, et Aziz, C‑415/11, EU:C:2013:164, point 47).
0
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45. As the Court has already held, within the system of the EC Treaty, Article 90 EC supplements the provisions on the abolition of customs duties and charges having equivalent effect. Its aim is to ensure free movement of goods between the Member States in normal conditions of competition by the elimination of all forms of protection which may result from the application of internal taxation that discriminate against products from other Member States (Joined Cases C‑393/04 and C‑41/05 Air Liquide Industries Belgium [2006] ECR I‑0000, paragraph 55, and the case-law cited).
S’agissant de l’exercice de ce pouvoir d’appréciation aux fins de la prise en compte éventuelle de preuves produites tardivement, la Cour a jugé qu’une telle prise en compte par l’EUIPO, lorsqu’il est appelé à statuer dans le cadre d’une procédure d’opposition est, en particulier, susceptible de se justifier lorsque celui-ci considère que, d’une part, les éléments tardivement produits sont de prime abord susceptibles de revêtir une réelle pertinence en ce qui concerne le sort de l’opposition formée devant lui et, d’autre part, le stade de la procédure auquel intervient cette production tardive et les circonstances qui l’entourent ne s’opposent pas à cette prise en compte (arrêts du 13 mars 2007, OHMI/Kaul, C‑29/05 P, EU:C:2007:162, point 44, et du 18 juillet 2013, New Yorker SHK Jeans/OHMI, C‑621/11 P, EU:C:2013:484, point 33).
0
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29 In addition, where the measures categorized by the Commission as new aid have been implemented, the legal effects of that categorization are definitive. It is clear from the judgment in Case C-354/90 Fédération Nationale du Commerce Extérieur des Produits Alimentaires v French State [1991] ECR I-5505 that even a final decision by the Commission declaring the aid compatible with the common market could not regularize ex post facto the implementing measures which would have to be deemed to be adopted in breach of the prohibition laid down in the final sentence of Article 93(3).
68. Thus, as the Advocate General has observed in point 89 of his Opinion, the pay which the worker receives during the holidays is intrinsically linked to that which he receives in return for his services.
0
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41. Thus, in the judgment in Oy AA , the Court acknowledged in particular that the national tax legislation at issue could, in principle, be justified on the basis of two of the three justifications referred to in paragraph 51 of the judgment in Marks & Spencer , namely the need to safeguard the allocation of the power to tax between the Member States and the need to prevent tax avoidance, taken together (see Oy AA , paragraph 60).
43. There is no reason to apply the provisions of Directive 75/442 to goods, materials or raw materials which have an economic value as products regardless of any form of processing and which, as such, are subject to the legislation applicable to those products (see Palin Granit , paragraph 35, and order in Saetti and Frediani , paragraph 35).
0
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34 Read in the light of recital 83 of the Audiovisual Media Services Directive, the first sentence of Article 19(1) of the directive must be understood as expressing the legislature’s intention to ensure that the interests of consumers as television viewers are fully and properly protected (see, to this effect, judgments in Österreichischer Rundfunk, C‑195/06, EU:C:2007:613, paragraphs 26 and 27, and Commission v Spain, C‑281/09, EU:C:2011:767, paragraph 46).
34. Accordingly, in the light of the foregoing considerations, the answer to the first question is that Article 232(1)(b) of the Customs Code must be interpreted as meaning that interest on arrears in relation to customs duties still to be recovered may be charged under that provision only in respect of the period falling after the deadline by which those duties were to be paid. The second question
0
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48. Since a Community legislative act is concerned, it is for the Community legislature to demonstrate the existence of objective criteria put forward as justification and to provide the Court with the necessary information for it to verify that those criteria do exist (see, to that effect, Joined Cases 124/76 and 20/77 Moulins et Huileries de Pont-à-Mousson and Providence agricole de la Champagne [1977] ECR 1795, paragraph 22, and Case C‑122/95 Germany v Council , paragraph 71). Observations submitted to the Court
30. In that regard, it must be pointed out that payment of default interest constitutes a measure giving effect to a judgment annulling a measure, for the purposes of the first paragraph of Article 266 TFEU, in that it is designed to compensate at a standard rate for the loss of enjoyment of the monies owed and to encourage the debtor to comply with that judgment as soon as possible.
0
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41 It must also be borne in mind that, at paragraph 23 of its judgment in Dietz and at paragraph 33 of its judgment in Magorrian and Cunningham, the Court has already stated that membership of an occupational pension scheme would be of no interest to employees if it did not confer entitlement to the benefits provided by the scheme in question. Accordingly, the Court took the view that entitlement to a retirement pension under an occupational scheme was indissolubly linked to the right to join such a scheme. It added, however, that the fact that a worker can claim retroactive membership of an occupational pension scheme does not enable him to avoid paying contributions for the period of membership concerned (Fisscher, paragraph 37, and Dietz, paragraph 34).
Par conséquent, seul le caractère manifestement inapproprié d’une mesure arrêtée en ce domaine, par rapport à l’objectif que l’institution compétente entend poursuivre, peut affecter la légalité d’une telle mesure [voir, par analogie, arrêt du 10 décembre 2002, British American Tobacco (Investments) et Imperial Tobacco, C‑491/01, EU:C:2002:741, point 123].
0
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52. In this respect, in his observations to the Court, Mr Güzeli referred to the interpretation of an analogous provision in the Cooperation Agreement between the European Economic Community and the Kingdom of Morocco, signed in Rabat on 27 April 1976 and concluded on behalf of the Community by Council Regulation (EEC) No 2211/78 of 26 September 1978 (OJ 1978 L 264, p. 1) which was given by the Court in Case C‑416/96 Eddline El-Yassini [1999] ECR I‑1209, paragraphs 62 to 64. According to that interpretation, although a Member State is not in principle prohibited from refusing to extend the residence permit of a Moroccan national whom it has previously authorised to enter its territory and to work there where the initial reason for the grant of a right of residence no longer exists at the time that his residence permit expires, the situation would be different if the host Member State had granted the Moroccan migrant worker specific rights in relation to employment which were more extensive than the rights of residence conferred on him by that State.
129. Or, il convient de souligner, d’une part, que les régimes fiscaux litigieux n’ont pas été notifiés à la Commission en vertu de l’article 88, paragraphe 3, CE. Dès lors, si la Commission est certes tenue d’agir dans un délai raisonnable dans le cadre d’une procédure d’examen d’aides d’État et si elle n’est pas autorisée à perpétuer un état d’inaction pendant la phase préliminaire d’examen (voir arrêts du 17 juillet 2008, Athinaïki Techniki/Commission, C‑521/06 P, Rec. p. I‑5829, point 40, ainsi que Diputacion Foral de Vizcaya e.a./Commission, précité, point 155), elle n’était pas soumise, en l’espèce, en l’absence de notification des régimes fiscaux litigieux, à la règle du délai d’examen de deux mois prévu à l’article 4, paragraphe 5, du règlement n° 659/1999 et dont l’origine se trouve dans l’arrêt du 11 décembre 1973, Lorenz (120/73, Rec. p. 1471).
0
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18. Moreover, in certain circumstances, several formally distinct services, which could be supplied separately and thus give rise, in turn, to taxation or exemption, must be considered to be a single transaction when they are not independent. Such is the case for example, where, in the course of a purely objective analysis, it is found that there is a single supply in cases where one or more elements are to be regarded as constituting the principal service, whilst one or more elements are to be regarded, by contrast, as ancillary services which share the tax treatment of the principal service. In particular, a service must be regarded as ancillary to a principal service if it does not constitute for customers an aim in itself, but a means of better enjoying the principal service supplied ( Part Service , paragraphs 51 and 52 and case-law cited).
32 The Court is thus being asked to give a ruling on a hypothetical problem, without having before it the matters of fact or law necessary to give a useful answer to the questions submitted to it.
0
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20. First of all, it is to be noted that the principal objective of Directive 2001/29 is to establish a high level of protection of authors, allowing them to obtain an appropriate reward for the use of their works, including on the occasion of communication to the public. It follows that ‘communication to the public’ must be interpreted broadly, as recital 23 in the preamble to the directive indeed expressly states ( SGAE , paragraph 36, and Joined Cases C-403/08 and C-429/08 Football Association Premier League and Others [2011] ECR I-0000, paragraph 186).
186. In this regard, it is to be noted first of all that the principal objective of the Copyright Directive is to establish a high level of protection of authors, allowing them to obtain an appropriate reward for the use of their works, including on the occasion of communication to the public. It follows that ‘communication to the public’ must be interpreted broadly, as recital 23 in the preamble to the directive indeed expressly states (see SGAE , paragraph 36).
1
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25. It should also be borne in mind that the free movement of goods is one of the fundamental principles of the Treaty (Case C-265/95 Commission v France [1997] ECR I-6959, paragraph 24, and Case C-112/00 Schmidberger [2003] ECR I-5659, paragraph 51) which is expressed in the prohibition in Article 28 EC of quantitative restrictions between Member States and all measures having equivalent effect.
24 In order to determine whether the Commission's action is well founded, it should be stressed from the outset that the free movement of goods is one of the fundamental principles of the Treaty.
1
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109. The requirement for national law to be interpreted in conformity with Community law is inherent in the system of the Treaty, since it permits national courts, for the matters within their jurisdiction, to ensure the full effectiveness of Community law when they determine the disputes before them (see, inter alia, Pfeiffer and Others , paragraph 114).
36 Although the Hellenic Republic has submitted that (a) the `1994-1999 environmental programme' or those parts of it which relate to the aquatic environment of Lake Vegorrítis and its tributary and (b) the `Master Plan' programme referred to above constitute programmes within the meaning of Article 7(1) of Directive 76/464, it has not shown that those two programmes relate specifically to the substances mentioned in List II; nor has it indicated the quality objectives on the basis of which the pollution caused by those substances is to be reduced.
0
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63. As is clear from the case-law of the Court, when applying domestic law the national court must, as far as is at all possible, interpret it in a way which accords with the requirements of Community law (see, in particular, Case C-165/91 Van Munster [1994] ECR I-4661, paragraph 34, and Case C-262/97 Engelbrecht [2000] ECR I-7321, paragraph 39).
43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC.
0
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43. Second, according to the fiscal principle of territoriality, a Member State is entitled, in the case of a transfer of assets to a permanent establishment located within another Member State, to impose tax, at the time of the transfer, on the capital gains generated on its territory prior to that transfer. Such a measure is intended to prevent situations capable of jeopardising the right of the Member State of origin to exercise its powers of taxation in relation to activities carried on in its territory (see, to that effect, judgment in National Grid Indus , C‑371/10, EU:C:2011:785, paragraphs 45 and 46 and the case-law cited).
18. It is apparent from the very wording of that provision that the services concerned are those bought in from third parties.
0
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28 Article 17(5) of the Sixth Directive, in the light of which Article 17(2) must be interpreted, lays down the rules applicable to the right to deduct VAT where the VAT relates to input transactions used by the taxable person both for transactions covered by paragraphs 2 and 3, in respect of which value added tax is deductible, and for transactions in respect of which value added tax is not deductible, limiting the right of deduction to that portion of the VAT which is attributable to the former transactions. The use of the words for transactions in Article 17(5) shows that, in order to give rise to the right to deduct under paragraph 2, the goods or services acquired must have a direct and immediate link with the output transactions in respect of which VAT is deductible, and that the ultimate aim pursued by the taxable person is irrelevant in this respect (see BLP Group, paragraphs 18 and 19, Midland Bank, paragraph 20, and Abbey National, paragraph 25).
77 It follows that it would have been possible to take into account refunds disbursed up to the level of the rate for slaughter cattle only if the customs declarations relating to the export of pure-bred breeding animals of the bovine species had been rectified post-clearance, on presentation of the documents required by the Community rules for the export of animals for slaughter (veterinary certificates, transport documents and Polish customs documents, etc.).
0
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43. The Court has also pointed out that the number of hospitals, their geographical distribution, the mode of their organisation and the facilities with which they are provided, and even the nature of the medical services which they are able to offer, are all matters for which planning, generally designed to satisfy various needs, must be possible. For one thing, such planning seeks to ensure that there is sufficient and permanent access to a balanced range of high-quality hospital treatment in the State concerned. For another thing, it assists in meeting a desire to control costs and to prevent, as far as possible, any wastage of financial, technical and human resources. Such wastage would be all the more damaging because it is generally recognised that the hospital care sector generates considerable costs and must satisfy increasing needs, while the financial resources which may be made available for healthcare are not unlimited, whatever the mode of funding applied ( Smits and Peerbooms , paragraphs 76 to 79, and Watts , paragraphs 108 and 109).
41. The Republic of Austria cannot, outside the period laid down by Article 230 EC, contest the lawfulness of an act adopted by the Community legislature which has become final with respect to it. It is settled case-law that a Member State cannot properly plead the unlawfulness of a directive or decision addressed to it as a defence in an action for a declaration that it has failed to fulfil its obligations arising out of its failure to implement that decision or comply with that directive (see, inter alia, Case C-74/91 Commission v Germany [1992] ECR I-5437, paragraph 10, and Case C-154/00 Commission v Greece [2002] ECR I-3879, paragraph 28).
0
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11 Regarding the free movement of capital, Article 67(1) of the EEC Treaty does not have the effect of abolishing restrictions on movements of capital by the end of the transitional period. Their abolition is a matter for Council directives adopted on the basis of Article 69 of that Treaty (Case 203/80 Casati [1981] ECR 2595, paragraphs 8 to 13, and Case C-484/93 Svensson and Gustavsson v Ministre du Logement et de l'Urbanisme [1995] ECR I-3955, paragraph 5).
52. Or, s’agissant de la commercialisation dans un État membre de produits de construction légalement fabriqués et commercialisés dans un autre État membre, et en l’absence d’une harmonisation communautaire, l’incitation à obtenir et à apposer le marquage de conformité national découlant des mesures litigieuses peut avoir pour effet de contraindre les opérateurs économiques des autres États membres à adapter leurs produits aux exigences résultant du marquage national et à supporter les coûts supplémentaires liés à cette adaptation (arrêts du 16 novembre 2000, Commission/Belgique, précité, point 17; du 8 mai 2003, ATRAL, C‑14/02, Rec. p. I‑4431, point 63, et Commission/Italie, précité, point 19), voire de les dissuader de commercialiser les produits concernés en Belgique (arrêts du 22 septembre 1988, Commission/Irlande, 45/87, Rec. p. 4929, point 19; du 16 novembre 2000, Commission/Belgique, précité, point 18, et du 7 juin 2007, Commission/Belgique, précité, point 30.)
0
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52 As regards the need to safeguard the financial interest of the Portuguese Republic, it must be recalled that, save in so far as they may fall within the ambit of the reasons set out in Article 73d(1) of the Treaty, which relate in particular to tax law, the general financial interests of a Member State cannot constitute adequate justification. It is settled case-law that economic grounds can never serve as justification for obstacles prohibited by the Treaty (see, as regards the free movement of goods, Case C-265/95 Commission v France [1997] ECR I-6959, paragraph 62, and, in relation to freedom to provide services, Case C-398/95 SETTG [1997] ECR I-3091, paragraph 23). That reasoning is equally applicable to the economic policy objectives reflected in Article 3 of Law No 11/90 and the objectives mentioned by the Portuguese Government in the present proceedings, namely choosing a strategic partner, strengthening the competitive structure of the market concerned or modernising and increasing the efficiency of means of production. Such interests cannot constitute a valid justification for restrictions on the fundamental freedom concerned.
34. In the second place, it must be stated that, in a commercial agency contract, it is the commercial agent who performs the obligation which characterises that contract and who, for the purpose of applying the second indent of Article 5(1)(b) of the regulation, provides the services.
0
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53. Similarly, the fact that the Member States participating in the Schengen acquis are not obliged, when they develop and deepen the enhanced cooperation which they have been authorised to establish by Article 1 of the Schengen Protocol, to provide for special adaptation measures for the other Member States (judgment in United Kingdom v Council , C‑482/08, EU:C:2010:631, paragraph 49) does not mean that the EU legislature is prohibited from enacting such measures, in particular allowing certain limited forms of cooperation with those other Member States, where it finds it appropriate.
77. En conséquence, ne sont pas davantage respectées les exigences d’enquête et d’autorisation préalables définies à l’article 5 de la directive 80/68 qui, ainsi que cela a été indiqué au point 75 du présent arrêt, ne visent qu’à satisfaire à l’obligation mentionnée à l’article 3, sous b), de cette directive (arrêt du 25 octobre 2007, Commission/Irlande, C‑248/05, Rec. p. I‑9261, point 44).
0
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21. The Court has established the essential characteristics of VAT. According to its case-law there are four such characteristics: VAT applies generally to transactions relating to goods or services; it is proportional to the price charged by the taxable person in return for the goods and services which he has supplied; that tax is charged at each stage of the production and distribution process, including that of retail sale, irrespective of the number of transactions which have previously taken place, and the amounts paid during the preceding stages of the production and distribution process are deducted from the VAT payable by a taxable person, with the result that that tax applies, at any given stage, only to the value added at that stage and the final burden of that tax rests ultimately on the consumer ( KÖGÁZ and Others , paragraph 37 and the case-law cited).
16 That article cannot be interpreted as meaning that, in the absence of measures adopted by the Council by 31 December 1992 requiring the Member States to admit persons who have been subject to compulsory insurance in another Member State to voluntary affiliation to their social security schemes, an obligation to that effect arises automatically by reason of the expiry of that deadline.
0
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62. The Court pointed out in that context that that service owes a general obligation of diligence when verifying the legality of payments made by it that are borne by the European Union budget, given that the Member States must observe the obligation of general diligence under Article 4(3) EU, an obligation which entails that they must take steps to rectify irregularities promptly. In those circumstances, providing Member States with the possibility of granting the public service a much longer period within which to act than that laid down in the first subparagraph of Article 3(1) of Regulation No 2988/95 could, in a certain way, encourage inertia on the part of the national authorities in bringing proceedings in respect of ‘irregularities’ within the meaning of Article 1 of Regulation No 2988/95, whilst exposing operators, firstly, to a long period of legal uncertainty and, secondly, to the risk of no longer being in a position to prove at the end of such a period that the transactions in question were lawful (see, to that effect, judgment in Ze Fu Fleischhandel and Vion Trading , EU:C:2011:282, paragraphs 44 and 45).
34 The Court held that the difference in treatment which arose from the fact that a condition of residence was imposed on students who are the children of frontier workers constituted indirect discrimination on the ground of nationality, which is in principle prohibited, unless it is objectively justified (see, to that effect, judgment of 20 June 2013, Giersch and Others, C‑20/12, EU:C:2013:411, paragraph 46).
0
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33. First, it is necessary to consider whether the obligation to affix such initials can be described as a ‘technical regulation’ within the meaning of Article 1 of Directive 98/34. If so, it will be necessary to check whether the draft technical regulation was notified to the Commission by the Italian authorities, failing which it would be unenforceable against Mr Schwibbert (see, in particular, Case C‑194/94 CIA Security International [1996] ECR I‑2201, paragraphs 48 and 54; Case C‑226/97 Lemmens [1998] ECR I‑3711, paragraph 33; and Case C‑159/00 Sapod Audic [2002] ECR I‑5031, paragraph 49).
34 If these claims were allowed the applicant would obtain exactly the same result as he would have obtained from promotion to Grade B 1 in the 1987 financial year . However, the applicant did not challenge in due time the 1987 promotion decisions in order to show that he was unlawfully passed over .
0
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40 Nevertheless, the interpretation of those terms must be consistent with the objectives pursued by those exemptions and comply with the requirements of the principle of fiscal neutrality inherent in the common system of VAT. Accordingly, that requirement of strict interpretation does not mean that the terms used to specify the exemptions referred to in that article must be construed in such a way as to deprive the exemptions of their intended effects (judgment of 19 November 2009, Don Bosco Onroerend Goed, C‑461/08, EU:C:2009:722, paragraph 25 and the case-law cited).
64 Consequently, the submission must be rejected .
0
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The scope of Article 8(2) of Decision 2011/695 would be considerably reduced if that provision had to be interpreted as allowing, as the General Court held in paragraph 59 of the judgment under appeal, the hearing officer to take into account only those rules intended to afford specific protection against disclosure of information to the public, to the exclusion of rules relied on with the objective of obtaining confidential treatment of the information irrespective of whether that information is inherently confidential (see, by analogy, judgment of 14 March 2017, Evonik Degussa v Commission, C‑162/15 P, EU:C:2017:205, paragraph 54).
5 The plaintiffs applied to the Bundesanstalt für Arbeit for German dependent child allowances in respect of their children, inasmuch as those allowances are granted for longer periods, or in a higher sum, than those granted by their State of residence. The plaintiffs are therefore seeking an additional amount (`benefit supplement') equal to the difference between the German allowance and that of their State of residence.
0
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35. It is sufficient to find that Kokopelli undoubtedly did not have standing to bring an action for annulment of Directives 2002/55 and 2009/145 on the basis of Articles 230 EC and 263 TFEU. Consequently, it is entitled, in an action brought in accordance with national law, to plead the invalidity of those directives even though it did not bring an action for their annulment before the EU judicature within the period laid down in those articles (see, to that effect, Afton Chemical , paragraphs 19 to 25).
41 As the Court has already held, the zootechnical and pedigree conditions relating to intra-Community trade in bovine semen have been fully harmonised under Directives 87/328 and 91/174 (Case C-323/93 Centre d'Insémination de la Crespelle v Coopérative de la Mayenne [1994] ECR I-5077, paragraph 33). It follows from that harmonisation that a Member State may not obstruct the use in its territory of the semen of pure-bred bulls where they have been accepted for artificial insemination in another Member State on the basis of tests carried out in accordance with Decision 86/130.
0
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43. That is the case where the international commitments fall within the scope of the common rules, or in any event within an area which is already largely covered by such rules, even if there is no contradiction between those rules and the commitments ( Commission v Luxembourg , paragraph 88).
60 It should be noted that the Belgian Government' s argument is based on the premiss that the contested decision orders the recovery of the aid in question on a privileged basis . However, the contested decision confines itself to ordering recovery of the aid, without prescribing the way in which that is be done .
0
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42. In so far as that provision of Article 58 EC derogates from the fundamental principle of the free movement of capital, it must be interpreted strictly. It cannot therefore be interpreted as meaning that all tax legislation which draws a distinction between taxpayers on the basis of their place of residence or the Member State in which they invest their capital is automatically compatible with the Treaty (see Case C‑256/06 Jäger [2008] ECR I-123, paragraph 40; Eckelkamp and Others , paragraph 57; Arens-Sikken , paragraph 51; and Mattner , paragraph 32).
31. The matters capable of demonstrating that the mark has come to identify the product or service concerned must be assessed globally and, in the context of that assessment, the following items may be taken into consideration: the market share held by the mark; how intensive, geographically widespread and long-standing use of the mark has been; the amount invested by the undertaking in promoting the mark; the proportion of the relevant class of persons who, because of the mark, identify goods as originating from a particular undertaking; and statements from chambers of commerce and industry or other trade and professional associations (judgment in Joined Cases C-108/97 and C‑109/97 Windsurfing Chiemsee [1999] ECR I-2779, paragraphs 49 and 51).
0
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49. Similarly, the Court has consistently held that the purpose of Article 88(3) EC, which is designed to prevent the putting into effect of aid contrary to the EC Treaty, requires that the prohibition laid down in that respect by the last sentence of that provision should be effective during the whole of the preliminary stage. That is why, in order to take account of the interest of Member States in being informed of the position quickly in spheres where the necessity to intervene may be of an urgent nature, the Commission must act diligently. If, after being informed by a Member State of a plan to grant aid, the Commission fails to initiate the contentious procedure within a reasonable period of time, the Member State may, after giving prior notice to the Commission, put the aid in question into effect, whereupon it will come under the system for already existing aid. Guided by Articles 173 of the EC Treaty (now, after amendment, Article 230 EC) and 175 of the EC Treaty (now Article 232 EC), the Court has held that a reasonable period ought not to exceed two months (see, to that effect, Lorenz , cited above, paragraph 4, and Case C-99/98 Austria v Commission [2001] ECR I-1101, paragraph 32). Moreover, the Court has also held that that period of two months constitutes a mandatory time-limit (Austria v Commission , cited above, paragraphs 72 to 74).
57. Thus, it may be concluded that Directive 89/665 leaves Member States a discretion in the choice of the procedural guarantees for which it provides, and the formalities relating thereto.
0
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51. When they are based on Article 108(1) TFEU, those guidelines constitute one element of the regular and periodic cooperation under which the Commission, in conjunction with the Member States, must keep under constant review existing systems of aid and propose to them any appropriate measures required by the progressive development or by the functioning of the common market (see, to that effect, Case C‑311/94 IJssel-Vliet [1996] ECR I‑5023, paragraphs 36 and 37, and Case C‑288/96 Germany v Commission [2000] ECR I‑8237, paragraph 64). To the extent that those proposals for appropriate measures are accepted by a Member State, they are binding upon that State (see, to that effect, IJssel-Vliet , paragraphs 42 and 43, and Case C‑288/96 Germany v Commission , paragraph 65), which must, as Article 19(1) of Regulation No 659/1999 states, implement them.
14 It must, however, be borne in mind that the definition of a regulated profession for the purposes of Directives 89/48 and 92/51 is a matter of Community law.
0
866,164
23. As regards, secondly, the principle of legal certainty, it must be pointed out that the Court has consistently held that, first, the question whether there has been a failure to fulfil obligations must be examined on the basis of the position in which the Member State found itself at the end of the period laid down in the reasoned opinion (see, inter alia, Case C‑173/01 Commission v Greece [2002] ECR I‑6129, paragraph 7, and Case C‑519/03 Commission v Luxembourg [2005] ECR I‑3067, paragraph 18) and, secondly, the Commission still has an interest in bringing an action under Article 226 EC even when the alleged infringement has been remedied after the expiry of the period prescribed in the reasoned opinion (Case C‑519/03 Commission v Luxembourg , paragraph 19).
80. In that context, in relation to Directive 2004/83 specifically, it should be pointed out that, according to recital 28 thereof, the notions of ‘national security’ and ‘public order’ cover cases where a third country national belongs to an association which supports international terrorism or supports such an association.
0
866,165
39. So far as the award of public service contracts is concerned, contracting authorities must, in particular, comply with Articles 43 EC and 49 EC, and also observe the principles of equal treatment and non-discrimination on grounds of nationality, and the duty of transparency stemming therefrom as well (see, to that effect, Parking Brixen , paragraphs 47 to 49, and Case C‑410/04 ANAV [2006] ECR I‑3303, paragraphs 19 to 21).
2 The questions were raised in proceedings brought by Karl Spagl, a farmer, against Hauptzollamt Rosenheim concerning a reference quantity under the additional levy scheme applicable to milk .
0
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41 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 (Factortame and Others, 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).
79 Under those circumstances, ‘emissions into the environment’ covers emissions which are actually released into the environment at the time of the application of the product or substance in question and foreseeable emissions from that product or that substance into the environment under normal or realistic conditions of use of that product or substance corresponding to those under which the authorisation to place the product in question on the market is granted and which prevail in the area where that product is intended for use.
0
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18. It is clear from the wording of Article 2(1) of the Sixth Directive that a taxable person must act ‘as such’ for a transaction to be subject to VAT. However, a taxable person carrying out a transaction in a private capacity does not act as a taxable person and such a transaction is not subject to VAT (see, to that effect, judgments in Armbrecht , C-291/92, EU:C:1995:304, paragraphs 16 to 18, and Bakcsi , C-415/98, EU:C:2001:136, paragraph 24).
55 With regard to those arguments, the medical aid organisations are incontestably entrusted with a task of general economic interest, consisting in the obligation to provide a permanent standby service of transporting sick or injured persons in emergencies throughout the territory concerned, at uniform rates and on similar quality conditions, without regard to the particular situations or to the degree of economic profitability of each individual operation.
0
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32 It is true that the Court has stated that this principle of interpreting national law in conformity with EU law has certain limits. Thus, the obligation for a national court to refer to EU law when interpreting and applying the relevant rules of domestic law is limited by general principles of law and cannot serve as the basis for an interpretation of national law contra legem (see judgments in Impact, C‑268/06, EU:C:2008:223, paragraph 100; Dominguez, C‑282/10, EU:C:2012:33, paragraph 25; and Association de médiation sociale, C‑176/12, EU:C:2014:2, paragraph 39).
26 The Community' s competence in that field is not exclusive. The Member States are accordingly entitled to enter into commitments themselves vis-à-vis non-member States, either collectively or individually, or even jointly with the Community.
0
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31Furthermore, to the extent that the third part of the plea criticises the Court of First Instance for not having held that the appellant had merits superior to those of M.G., it must be borne in mind that it is settled case-law that the Community court cannot substitute its assessment of the merits and qualifications of candidates for that of the appointing authority (see, in particular, Case 282/81 Ragusa v Commission [1983] ECR 1245, paragraph 13).
50. The mere fact that a need for replacement staff may be satisfied through the conclusion of contracts of indefinite duration does not mean that an employer who decides to use fixed-term contracts to address temporary staffing shortages, even where those shortages are recurring or even permanent, is acting in an abusive manner, contrary to clause 5(1) of the FTW Framework Agreement and the national legislation implementing that agreement.
0
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28. In order to ascertain the meaning and scope of Article 8(1) of the Universal Service Directive, it must, first, be viewed against its legislative background (see, by analogy, Case C‑475/03 Banca popolare di Cremona [2006] ECR I‑9373, paragraph 18 and the case‑law cited). Next, it must be interpreted by having regard to its wording, the overall scheme of the directive and the objectives pursued by the legislator.
10 By letter of 25 January 1993 the French Government maintained its position, in consequence of which the Commission brought this action.
0
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29 The Court has already held that the purpose of Article 95a(4) is to enable the person concerned to ask for the benefits awarded under the unamended regulation to be reviewed where it appears that the rules of Regulation No 1248/92 are more favourable to him and to have benefits awarded under the provisions of the unamended regulation maintained where these appear more advantageous than those resulting from Regulation No 1248/92 (Case C-307/96 Baldone [1997] ECR I-5123, paragraph 15).
30. In that regard, it should be noted at the outset that a situation like that of Mr Byankov, who is prevented from travelling from the Member State of which he is a national to another Member State, falls within the scope of the freedom to move and reside within the territory of the Member States which is conferred by the status of citizen of the Union (see, by analogy, Jipa , paragraph 17; Case C-430/10 Gaydarov [2011] ECR I-11637, paragraphs 24 to 27; and Case C-434/10 Aladzhov [2011] ECR I-11659, paragraphs 24 to 27).
0
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54. Such a limitation would, in addition, have the effect of artificially minimising the economic significance of the infringement committed by a particular undertaking, since the mere fact that a limited amount of direct evidence of sales actually affected by the cartel had been found would lead to the imposition of a fine which bore no actual relation to the scope of application of the cartel in question. Such a reward for secrecy would also adversely affect the objective of effective investigation and sanctioning of infringements of Article 101 TFEU and, therefore, cannot be permitted (judgments in Team Relocations and Others v Commission , C‑444/11 P, EU:C:2013:464, paragraph 77, and Guardian Industries and Guardian Europe v Commission , C‑580/12 P, EU:C:2014:2363, paragraph 58).
77. Such a limitation would, in addition, have the effect of artificially minimising the economic significance of the infringement committed by a particular undertaking since the mere fact that a limited amount of direct evidence of sales actually affected by the cartel had been found would lead to the imposition of a fine which bore no actual relation to the scope of application of the cartel in question. Such a reward for being secretive would also adversely affect the objective of the effective investigation and sanctioning of infringements of Article 81 EC and, therefore, cannot be permitted.
1
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40. Accordingly, the effect on intra-Community trade is normally the result of a combination of several factors which, taken separately, are not necessarily decisive (Case C‑250/92 DLG [1994] ECR I-5641, paragraph 54).
54 The Court has consistently held that, in order that an agreement between undertakings 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 objective 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 might prejudice the realization of the aim of a single market in all the Member States (see Case 42/84 Remia v Commission [1985] ECR 2545, paragraph 22). Accordingly, the effect on intra-Community trade is normally the result of a combination of several factors which, taken separately, are not necessarily decisive.
1
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40 In that regard, the Court recalls that respect for the rights of the defence requires that the undertaking concerned must have been afforded the opportunity, during the administrative procedure, to make known its views on the truth and relevance of the facts and circumstances alleged and on the documents used by the Commission to support its claim that there has been an infringement (see, inter alia, judgment of 25 January 2007, Dalmine v Commission, C‑407/04 P, EU:C:2007:53, paragraph 44 and the case-law cited).
22 The Council then replaced the words "the spouse" by "the person entitled to the family benefits or family allowances, or the person to whom they are paid".
0
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49. As the Court has previously held, the Commission must assess, in each specific case and having regard both to the context and the objectives pursued by the scheme of penalties created by that regulation, the intended impact on the undertaking in question, taking into account in particular a turnover which reflects the undertaking’s real economic situation during the period in which the infringement was committed (judgments in Britannia Alloys & Chemicals v Commission , C‑76/06 P, EU:C:2007:326, paragraph 25, and Guardian Industries and Guardian Europe v Commission , C‑580/12 P, EU:C:2014:2363, paragraph 53).
52 Moreover, it must be noted that, as a rule, any positive effects of a future creation of a new habitat, which is aimed at compensating for the loss of area and quality of that same habitat type on a protected site, are highly difficult to forecast with any degree of certainty and, in any event, will be visible only several years into the future (see, to that effect, judgment of 15 May 2014 in Briels and Others, C‑521/12, EU:C:2014:330, paragraph 32).
0
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77. With regard on the other hand to the relevance of the Spanish Government's argument that SIEPSA does not fall within any of the categories of Spanish bodies governed by public law listed in Annex I to the Directive, the Court has held in Case C-373/00 Adolf Truley [2003] ECR I-1931, paragraph 39, that that list is in no way exhaustive, as its accuracy varies considerably from one Member State to another. The Court concluded therefrom that, if a specific body does not appear in that list, its legal and factual situation must be determined in each individual case in order to assess whether or not it meets a need in the general interest (Adolf Truley , paragraph 44).
52. In those circumstances, as the Commission correctly asserts, a difference in treatment such as that established by the Spanish legislation at issue in the main proceedings must be analysed in the light of clause 4(1) of the framework agreement.
0
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70 With regard to whether the first ground of appeal is well founded, it must be borne in mind that the Court of Justice has held on many occasions that, although the EU rules in force until the end of 1999 do not lay down a time limit for the adoption of a decision on financial corrections by the Commission, since 2000 that has, however, been subject to compliance with a time limit laid down in EU law (see judgments of 4 September 2014, Spain v Commission, C‑192/13 P, EU:C:2014:2156, paragraphs 75 to 82; of 4 September 2014, Spain v Commission, C‑197/13 P, EU:C:2014:2157, paragraphs 75 to 82; of 22 October 2014, Spain v Commission, C‑429/13 P, EU:C:2014:2310, paragraph 29; of 4 December 2014, Spain v Commission, C‑513/13 P, not published, EU:C:2014:2412, paragraph 36; of 24 June 2015, Germany v Commission, C‑549/12 P and C‑54/13 P, EU:C:2015:412, paragraph 81, and of 24 June 2015, Spain v Commission, C‑263/13 P, EU:C:2015:415, paragraph 50).
43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC.
0
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12 As the Court held in Case 43/75 Defrenne II [1976] ECR 455, paragraph 12, that principle, which is a particular expression of the general principle of equality which prohibits comparable situations from being treated differently unless the difference is objectively justified, forms part of the foundations of the Community (see Case C-381/99 Brunnhofer [2001] ECR I-4961, paragraph 28).
41. The concept of ‘fraud’ is defined in Article 1 of the PFI Convention as ‘any intentional act or omission relating to … the use or presentation of false, incorrect or incomplete statements or documents, which has as its effect the misappropriation or wrongful retention of funds from the general budget of the European [Union] or budgets managed by, or on behalf of, the European [Union]’. The concept therefore covers revenue derived from applying a uniform rate to the harmonised VAT assessment bases determined according to EU rules. That conclusion cannot be called into question by the fact that VAT is not collected directly for the account of the European Union, since Article 1 of the PFI Convention specifically does not lay down such a condition, which would be contrary to that convention’s objective of vigorously combatting fraud affecting the European Union’s financial interests.
0
866,179
37. As regards the first objection, although the Court has no jurisdiction under Article 234 EC to apply a rule of Community law to a particular case and thus to judge a provision of national law by reference to such a rule it may, in the framework of the judicial cooperation provided for by that article and on the basis of the material presented to it, provide the national court with an interpretation of Community law which may be useful to it in assessing the effects of that provision (Case 20/87 Gauchard [1987] ECR 4879, paragraph 5, and Joined Cases C-515/99, C-519/99 to C-524/99 and C-526/99 to C-540/99 Reisch and Others [2002] ECR I-2157, paragraph 22).
53. However, precisely because of its general nature, that procedure must take account of the specific features which the Treaties lay down in respect of each field of EU activity, particularly as regards the powers of the institutions.
0
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20. In that regard, it must be borne in mind that the objective of Regulation No 1408/71, as stated in the second and fourth recitals in the preamble, is to ensure free movement of employed and self‑employed persons within the European Community, while respecting the special characteristics of national social security legislation. To that end, as is clear from the fifth, sixth and tenth recitals, that regulation upholds the principle of equality of treatment of workers under the various national legislation and seeks to guarantee the equality of treatment of all workers occupied on the territory of a Member State as effectively as possible and not to penalise workers who exercise their right to free movement. The system put in place by Regulation No 1408/71 is merely a system of coordination, concerning inter alia the determination of the legislation applicable to employed and self‑employed persons who make use, under various circumstances, of their right to freedom of movement (Case C‑493/04 Piatkowski [2006] ECR I‑2369, paragraphs 19 and 20, and Case C‑50/05 Nikula [2006] ECR I‑7029, paragraph 20).
93. However, that argument cannot be upheld.
0
866,181
92. In order to determine whether or not Cargill has demonstrated "obvious negligence" within the meaning of the second indent of Article 239(1) of the Customs Code, as the Court has previously held, it is appropriate to apply by analogy the criteria used in the context of Article 220 of the Customs Code to ascertain whether or not an error committed by the customs authorities was detectable by a trader (see Söhl & Söhlke , paragraphs 55 and 56). The Commission was therefore correct in applying those criteria to the present case.
21. Cette exigence ne saurait toutefois aller jusqu’à imposer en toute hypothèse une coïncidence parfaite entre l’énoncé des griefs dans la lettre de mise en demeure, le dispositif de l’avis motivé et les conclusions de la requête, à condition que l’objet du litige n’ait pas été étendu ou modifié (arrêts précités Commission/Espagne, point 28, et Commission/Allemagne, point 37).
0
866,182
63. Admittedly, such a prohibition in national law must comply with the rules on free movement laid down in the EC Treaty, in particular, the provisions on freedom of establishment which include the prohibition, in principle, of restrictions on the exercise of that freedom (see, to that effect, inter alia, Case C‑372/04 Watts [2006] ECR I‑4325, paragraph 92 and the case‑law cited, and Case C‑228/07 Petersen [2008] ECR I‑6989, paragraph 42), unless they can be justified on the grounds set out in the Treaty or by overriding reasons in the public interest, which include, in particular, the risk of seriously undermining the financial equilibrium of the social security system (see, to that effect, inter alia, Case C‑158/96 Kohll [1998] ECR I‑1931, paragraph 41, and Case C‑350/07 Kattner Stahlbau [2009] ECR I‑0000, paragraph 85).
67 The seventh plea must therefore be dismissed.
0
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43. With regard to that provision, it should be noted, first, that the expression ‘control of price levels’ has been interpreted as applying to national legislation of a general character, for example that intended to check inflation (see, to that effect, Commission v Greece , paragraph 25 and case-law cited). Second, in relation to the machinery for the taxation of tobacco, the expression ‘observance of imposed prices’ must be understood as referring to a price which, once determined by the manufacturer or the importer and approved by the public authorities, is binding as a maximum price and must be observed as such at every stage of the distribution chain until it is sold to the consumer. That price-fixing machinery performs the function of ensuring that the integrity of tax revenue is not undermined by the exceeding of imposed prices (see, to that effect, Commission v Greece , paragraph 26 and case-law cited).
36. That finding cannot be called into question by the statements in the judgment in Deutsche Shell (C‑293/06, EU:C:2008:129) which X AB relies upon.
0
866,184
52. Second, the Commission contends that Questions 3 to 6 in Case C‑378/07 are devoid of purpose. As the Greek and Italian Governments also assert, it follows from the judgment in Case C‑144/04 Mangold [2005] ECR I‑9981, at paragraphs 41 to 43, that clause 5(1) of the Framework Agreement is designed solely to prevent abuse arising from the use of successive fixed-term employment contracts and does not, therefore, apply where the contract in question is the first or only contract of employment concluded between the parties.
17 For that purpose, nationals of Member States have in particular the right, which they derive directly from Articles 48 and 52 of the Treaty, to enter and reside in the territory of other Member States in order to pursue an economic activity there as envisaged by those provisions (see in particular the judgments in Case 48/75 Royer [1976] ECR 497, paragraph 31, and Case C-363/89 Roux v Belgian State [1991] ECR I-273, paragraph 9).
0
866,185
58. In the judgment in ETI and Others (EU:C:2007:775) to which the Court of Justice expressly referred in paragraph 144 of the judgment in ThyssenKrupp Nirosta v Commission (EU:C:2011:191), the Court of Justice held that the Commission was entitled to impute the infringement to a company which had not committed the infringement where the entity which had done so continued to exist as an economic operator on other markets (see judgment in ETI and Others , EU:C:2007:775, paragraph 45). The Court of Justice based that assessment on the fact that, at the time of the infringement, the companies concerned were held by the same public entity (see judgments in ETI and Others , EU:C:2007:775, paragraph 50, and Versalis v Commission , EU:C:2013:386, paragraph 56).
81. En troisième lieu, l’article 36, paragraphe 1, de la directive 2008/98 prévoit que les États membres prennent les mesures nécessaires pour interdire l’abandon, le rejet ou la gestion incontrôlée des déchets. Sur la base des éléments factuels rappelés au point 80 du présent arrêt, il y a lieu de constater que, en ne prenant pas les mesures nécessaires pour interdire la gestion incontrôlée des déchets dans la décharge du site de Kiato, la République hellénique a manqué aux obligations qui lui incombent en vertu de l’article 36, paragraphe 1, de la directive 2008/98.
0
866,186
32. Furthermore, modifications to the disadvantage of a creditor of the State, made by a legislative act adopted during the period prescribed for transposition of Directive 2011/7, of the interest on a debt arising from the performance of a contract concluded before 16 March 2013 may not in any event be regarded as being capable of seriously compromising the attainment of the objective pursued by that directive (see judgment in Inter-Environnement Wallonie , C‑129/96, EU:C:1997:628, paragraph 45), as Article 12(4) of that directive gives Member States the option of excluding contracts concluded before that date, and the Member State concerned could therefore consider exercising that option.
34. Consequently, that quality may be included as an award criterion in the contract notice or in the relevant tendering specifications.
0
866,187
28. The question whether the VAT payable on the prior or subsequent sales of the goods concerned has or has not been paid to the public purse is irrelevant to the right of the taxable person to deduct input VAT. VAT applies to each transaction by way of production or distribution after deduction of the VAT directly borne by the various cost components (see Joined Cases C-354/03, C-355/03 and C-484/03 Optigen and Others [2006] ECR I-483, paragraph 54; Kittel and Recolta Recycling , paragraph 49; and Mahagében and Dávid , paragraph 40).
78. In such a situation, the information displayed on the packaging, labels and in advertising containing that claim or indication may mislead the consumer as to the sodium content of the mineral waters at issue in the main proceedings.
0
866,188
36. That requirement is an expression of the ‘polluter pays’ principle, which implies, as the Court has already held in regard to Directive 75/442 and Directive 2006/12/EC of the European Parliament and of the Council of 5 April 2006 on waste (OJ 2006 L 114, p. 9), that the cost of disposing of the waste must be borne by the waste holders (Case C‑1/03 Van de Walle and Others [2004] ECR I‑7613, paragraph 57; Case C‑188/07 Commune de Mesquer [2008] ECR I‑4501, paragraph 71; and Futura Immobiliare and Others , paragraphs 44 and 45 and the case-law cited). It forms part of the objective of Directive 1999/31 which, according to Article 1(1) thereof, is to meet the requirements of Directive 75/442, and in particular Article 3 thereof, which inter alia requires the Member States to take appropriate measures to encourage the prevention or reduction of waste production.
75. As the Advocate General suggests in point 84 of his Opinion, in view of its purpose and effect, the higher rate of IPT has the appearance of a regulatory charge intended specifically as a deterrent to the conclusion of connected insurance contracts. The introduction of a higher rate of IPT on certain contracts was not intended to confer an advantage on all operators who offer contracts of insurance subject to the standard rate of IPT, in application of the general system of taxation of insurance.
0
866,189
30. Freedom of establishment, which Article 43 EC grants to Community nationals and which includes the right to take up and pursue activities as self-employed persons and to set up and manage undertakings, under the conditions laid down for its own nationals by the law of the Member State where such establishment is effected, entails, in accordance with Article 48 EC, for companies or firms formed in accordance with the law of a Member State and having their registered office, central administration or principal place of business within the European Community, the right to exercise their activity in the Member State concerned through a subsidiary, a branch or an agency (see, in particular, Case C-307/97 Saint Gobain ZN [1999] ECR I-6161, paragraph 35).
43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC.
0
866,190
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.
59. Such general presumptions are applicable to merger control proceedings, because the legislation which governs those proceedings also provides for strict rules regarding the treatment of information obtained or established in the context of such proceedings.
0
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16 Although direct taxation falls within the competence of the Member States, the latter must none the less exercise that competence consistently with Community law and therefore avoid any overt or covert discrimination by reason of nationality (Case C-279/93 Finanzamt Koeln-Altstadt v Schumacker [1995] ECR I-225, paragraphs 21 and 26).
35. In accordance with the first subparagraph of Article 3(5), a plant whose main purpose is the generation of energy or production of material products and which either uses waste as a regular or additional fuel or in which waste is thermally treated for the purpose of disposal is to be regarded as a co-incineration plant.
0
866,192
23. In the judgment in Case C‑111/08 SCT Industri [2009] ECR I‑5655, which was delivered after the entry into force of Regulation No 44/2001, the Court held that, in so far as that regulation replaces the Brussels Convention, an interpretation given concerning that Convention also applies to the regulation where the provisions in question may be treated as equivalent, which is true of Article 1(2)(b) of the regulation and point 2 of the second paragraph of Article 1 of the Brussels Convention, the wording of which is identical. Using again the criterion that an action is related to bankruptcy or winding-up if it derives directly from the bankruptcy or winding-up and is closely connected with proceedings for realising the assets or for judicial supervision, the Court stated that it is the closeness of the link, in the sense of the case‑law deriving from Gourdain , between a court action and the insolvency proceedings that is decisive for the purposes of deciding whether that exclusion is applicable (see, to that effect, SCT Industri , paragraphs 22 to 25). – Regulation No 1346/2000
19 THUS THE MEANING OF THE EXPRESSION ' PLACE WHERE THE HARMFUL EVENT OCCURRED ' IN ARTICLE 5 ( 3 ) MUST BE ESTABLISHED IN SUCH A WAY AS TO ACKNOWLEDGE THAT THE PLAINTIFF HAS AN OPTION TO COMMENCE PROCEEDINGS EITHER AT THE PLACE WHERE THE DAMAGE OCCURRED OR THE PLACE OF THE EVENT GIVING RISE TO IT .
0
866,193
46. With regard to a measure that simultaneously pursues a number of objectives, or that has several components, which are inseparably linked without one being incidental to the other, the Court has held that, where various provisions of the Treaty are therefore applicable, such a measure will have to be founded, exceptionally, on the various corresponding legal bases ( Parliament v Council , paragraph 36 and the case-law cited).
24 IT FOLLOWS FROM THE FOREGOING THAT BL ' S CONDUCT CAN ONLY BE CONSTRUED AS THE MANIFESTATION OF A DELIBERATE INTENTION ON ITS PART TO CREATE BARRIERS TO RE-IMPORTATIONS WHICH COME INTO COMPETITION WITH ITS APPROVED DISTRIBUTORS . THAT CONDUCT MUST THEREFORE BE REGARDED AS AN ABUSE OF A DOMINANT POSITION . ( C ) THE EXCESSIVE NATURE OF THE FEES
0
866,194
39. Thus the entities against which the provisions of a directive that are capable of having direct effect may be relied upon include a body, whatever its legal form, which has been made responsible, pursuant to a measure adopted by the State, for providing a public service under the control of the State and has for that purpose special powers beyond those which result from the normal rules applicable in relations between individuals (see, inter alia, Foster and Others , paragraph 20; Collino and Chiappero , paragraph 23; and Case C‑356/05 Farrell [2007] ECR I‑3067, paragraph 40).
17. En second lieu, il convient de relever que ce constat n’a pas, à lui seul, conduit le Tribunal à considérer que le requérant ne disposait pas ou ne disposait plus d’un intérêt à agir. En effet, cette juridiction a rappelé à bon droit, au point 57 de l’ordonnance attaquée, que, en principe, une partie conserve son intérêt à poursuivre un recours en annulation, dès lors qu’il peut constituer la base d’un recours éventuel en responsabilité. Dans les points suivants de l’ordonnance attaquée, le Tribunal a examiné si tel était bien le cas en l’espèce et est parvenu, au point 66 de ladite ordonnance, à la conclusion qu’il s’agissait, en l’occurrence, d’une situation future et incertaine, ne permettant pas d’établir l’existence d’un intérêt né et actuel à la poursuite de la présente procédure.
0
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43 In that context, Article 106(2) TFEU aims to reconcile the Member States’ interest in using certain undertakings as an instrument of economic or social policy with the EU’s interest in ensuring compliance with the rules on competition and preserving the unity of the internal market (see, to that effect, judgments of 21 September 1999, Albany, C‑67/96, EU:C:1999:430, paragraph 103, and 20 April 2010, Federutility and Others, C‑265/08, EU:C:2010:205, paragraph 28).
23. Article 1(8) of Directive 2009/30 does not specifically refer to Afton and is of concern to it only in its objective capacity as a producer of MMT in the same way as any other trader which is currently or potentially in the same situation.
0
866,196
37 The Court noted that those acts were drawn up and concluded by bodies governed by private law without any institution or body of the European Union having participated in their conclusion (see, to that effect, judgment of 6 October 1987, Demouche and Others, 152/83, EU:C:1987:421, paragraphs 18 and 19).
38 As the national court has pointed out, a criminal conviction may have consequences for the exercise of a trade or profession by an employed or self-employed person, particularly with regard to access to certain activities or certain offices, which would constitute a further, lasting restriction on freedom of movement.
0
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83. In those circumstances, it must be held that legislation such as that at issue in the main proceedings is capable, in various ways, of hindering — at least indirectly and potentially — imports of electricity, especially green electricity, from other Member States (see, to that effect, Ålands Vindkraft , EU:C:2014:2037, paragraphs 67 to 75).
42. That is the case where national authorities seek to control the development of agricultural land ownership by laying down objectives such as those in the VGVG.
0
866,198
64 Furthermore, it cannot be inferred from the Court’s case-law that Article 101(1) TFEU concerns only either (i) the undertakings operating on the market affected by the restrictions of competition or indeed on the markets upstream or downstream of that market or neighbouring markets or (ii) undertakings which restrict their freedom of action on a particular market under an agreement or as a result of a concerted practice. Indeed, it is apparent from the Court’s well established case-law that the text of Article 101(1) TFEU refers generally to all agreements and concerted practices which, in either horizontal or vertical relationships, distort competition on the internal market, irrespective of the market on which the parties operate, and that only the commercial conduct of one of the parties need be affected by the terms of the arrangements in question (see, to that effect, judgment of 22 October 2015, AC-Treuhand v Commission, C‑194/14 P, EU:C:2015:717, paragraphs 34 and 35 and the case-law cited).
59. Similarly, a measure which would be just as effective and less restrictive than the requirement for a work permit at issue in the main proceedings would be an obligation imposed on a service-providing undertaking to report beforehand to the Netherlands authorities the presence of one or more posted workers, the anticipated duration of their presence and the provision or provisions of services justifying the posting. It would enable those authorities to monitor compliance with Netherlands social legislation during the posting, while taking account of the obligations to which that undertaking is already subject under the social legislation applicable in the Member State of origin (see judgments in Commission v Luxembourg , EU:C:2004:655, paragraph 31, and Commission v Germany , EU:C:2006:49, paragraph 45). Combined with the particulars provided by that undertaking relating to the situation of the workers concerned, referred to in paragraph 57 above, such an obligation would enable those authorities, where appropriate, to take the appropriate measures at the end of the expected period of posting.
0
866,199
55 It is settled case-law that the rights conferred on Turkish workers by Article 6(1) are accorded irrespective of whether or not the authorities of the host Member State have issued a specific administrative document, such as a work permit or residence permit (see, to this effect, the judgment in Bozkurt, cited above, paragraphs 29 and 30).
30 It follows that the rights conferred under Article 6(1) on Turkish nationals who are already duly integrated into the labour force of a Member State are accorded to such nationals irrespective of whether or not the competent authorities have issued administrative documents which, in this context, can only be declaratory of the existence of those rights and cannot constitute a condition for their existence.
1