Unnamed: 0
int64 0
869k
| 0
stringlengths 36
32.8k
⌀ | 1
stringlengths 8
29.9k
| 2
int64 0
1
|
|---|---|---|---|
866,300 | 33. It should also be noted that, in accordance with the Court’s settled case-law, examination of the direct effect of provisions contained in an agreement concluded by the European Union with non-member countries invariably involves an analysis of the spirit, general scheme and terms of that agreement (see Chiquita Italia , paragraph 25 and the case-law cited). | 54. As is apparent from a reading of Article 3 in conjunction with Article 6 of that directive, the right mentioned in Article 1 of the directive concerns at least two separate rights. | 0 |
866,301 | 28. Thus, in exceptional circumstances, the Court can examine the conditions in which the case was referred to it by the national court (see, to that effect, judgment in PreussenElektra , C‑379/98, EU:C:2001:160, paragraph 39). The spirit of cooperation which must prevail in preliminary ruling proceedings requires the national court for its part to have regard to the function entrusted to the Court of Justice, which is to contribute to the administration of justice in the Member States and not to give opinions on general or hypothetical questions (judgment in Schmidberger , C‑112/00, EU:C:2003:333, paragraph 32 and the case-law cited). | 18. Planning permission may be granted in several forms, one of which is outline permission with a requirement of subsequent approval of the reserved matters. | 0 |
866,302 | 33. As a preliminary point, according to settled case-law, the second subparagraph of Article 34(2) EC, which prohibits all discrimination in the context of the common agricultural policy, is merely a specific expression of the general principle of equal treatment, which requires that comparable situations must not be treated differently and different situations must not be treated alike unless such treatment is objectively justified (see, inter alia, Case C-15/95 EARL de Kerlast [1997] ECR I-1961, paragraph 35; Case C-292/97 Karlsson and Others [2000] ECR I-2737, paragraph 39; Case C‑14/01 Niemann [2003] ECR I‑2279, paragraph 49; and Joined Cases C‑87/03 and C‑100/03 Spain v Council [2006] ECR I‑0000, paragraph 48). | 49. That right to privacy means that the data subject may be certain that his personal data are processed in a correct and lawful manner, that is to say, in particular, that the basic data regarding him are accurate and that they are disclosed to authorised recipients. As is stated in recital 41 in the preamble to the Directive, in order to carry out the necessary checks, the data subject must have a right of access to the data relating to him which are being processed. | 0 |
866,303 | 104. In view of the mandatory nature of the review of State aid by the Commission under Article 88 EC, undertakings to which aid has been granted may not, in principle, entertain a legitimate expectation that the aid is lawful unless it has been granted in compliance with the procedure laid down in that article and, second, a diligent businessman should normally be able to determine whether that procedure has been followed. In particular, where aid is implemented without prior notification to the Commission, so that it is unlawful under Article 88(3) EC, the recipient of the aid cannot have at that time a legitimate expectation that its grant is lawful (Joined Cases C-183/02 P and C-187/02 P Demesa and Territorio Histórico de Álava v Commission [2004] ECR I-10609, paragraphs 44 and 45, and the case-law cited). Neither the Member State in question nor the operator involved can plead the principle of legal certainty either, in order to prevent recovery of the aid, since the risk of national proceedings, as claimed by Unicredito, was foreseeable from the moment that the aid was implemented. | 41
In the second place, as regards the purpose of Directive 86/653, it should be borne in mind that it is apparent from its second and third recitals that one of the objectives of that directive is to protect the commercial agent in his relations with the principal (see, to that effect, judgment of 3 December 2015, Quenon K., C‑338/14, EU:C:2015:795, paragraph 23). | 0 |
866,304 | 64. As regards the fourth part of the plea, the Court of First Instance correctly interpreted the judgment in Spain v Commission , paragraphs 12 to 20, when it stated that the effect of that judgment is that a decision to initiate the procedure for examining State aid produces legal effects as referred to in Article 230 EC. Specific legal consequences flow from the assessment and classification of the aid mentioned and from the choice of procedure which follows from that. By contrast, the mere fact that, by the contested decisions, the Commission made a choice as to the procedure to be undertaken against the appellants and thus excluded other procedures cannot, in itself, be a legal effect for the purposes of that article. | 114. In those circumstances, to allow a party to put forward for the first time before the Court of Justice a plea in law and arguments which it has not raised before the Court of First Instance would be to authorise it to bring before the Court of Justice, whose jurisdiction in appeals is limited, a case of wider ambit than that which came before the Court of First Instance. In an appeal the jurisdiction of the Court of Justice is thus confined to review of the findings of law on the pleas argued before the Court of First Instance (see C-266/97 P VBA v VGB and Others [2000] ECR I-2135, paragraph 79). | 0 |
866,305 | 63. In so far as vitamins or minerals are usually defined as substances which, in minute quantities, form an essential part of the daily diet and are indispensable for the proper functioning of the body, they cannot, as a general rule, be regarded as medicinal products when they are consumed in small quantities. Similarly, it is a fact that vitamin preparations or preparations containing minerals are sometimes used, generally in large doses, for therapeutic purposes in combating certain diseases other than those of which the morbid cause is a vitamin or mineral deficiency. In such cases, it is beyond dispute that those preparations constitute medicinal products (see, in respect of vitamins, Van Bennekom , paragraphs 26 and 27). | 121. Il convient, à cet égard, de rappeler qu’il ressort de la jurisprudence que, si la fiscalité directe relève de la compétence des États membres, il n’en reste pas moins que ces derniers doivent exercer celle-ci dans le respect du droit communautaire (arrêt du 12 juillet 2005, Schempp, C‑403/03, Rec. p. I‑6421, point 19). | 0 |
866,306 | 42 Suffice it to observe that by imposing that condition the United Kingdom is indirectly excluding from the 75% of the crew of a fishing vessel the nationals of other Member States on account of their nationality. The great majority of United Kingdom nationals reside ashore in the United Kingdom and thus automatically satisfy that condition, whereas the nationals of other Member States are obliged in most cases to move their residence to the United Kingdom in order to satisfy the same condition (see judgment in Case C-221/89 Factortame [1991] ECR I-3905, paragraph 32). | 64. As far as concerns the determination of that minimum value relating to visual acuity required by Directive 2006/126, it must be recalled that the EU legislature has a broad discretion as to complex medical questions, such as those relating to the visual acuity necessary to drive power-driven vehicles. In such a context, the European Union judicature cannot substitute its assessment of scientific and technical facts for that of the legislature on which the founding treaties have conferred that task (with regard to the latter, see, inter alia, Afton Chemical EU:C:2010:419, paragraph 28). | 0 |
866,307 | 37. According to the case-law of the Court, the status of taxable person is not achieved and the right to deduct may not be exercised until the person seeking to deduct the VAT has established that the relevant conditions are fulfilled and that his intention to commence the economic activities giving rise to taxable transactions is confirmed by objective evidence. If the tax authorities were to conclude that the right to deduct has been exercised fraudulently or abusively, they would be entitled to demand, with retrospective effect, repayment of the amounts deducted (see, inter alia, Rompelman , paragraph 24; INZO , paragraph 24; and Case C‑32/03 Fini H [2005] ECR I‑1599, paragraph 33). | 84. In that regard, it must be held that the Court of First Instance did not commit any error of law in disregarding the appellant’s argument that use of the trade mark Bridge (No 370836) during the reference period was established by evidence adduced for the purpose of demonstrating use of the trade mark THE BRIDGE (No 642952). | 0 |
866,308 | 15 Moreover, the fact that the Greek Government is continuing to make every effort to implement the programmes in question is no defence. As Advocate General Jacobs observed at point 16 of his Opinion, an action based on Article 169 of the Treaty requires only an objective finding of a failure by a Member State to fulfil its obligations and not proof of any inertia or opposition on the part of the Member State concerned (see Case 301/81 Commission v Belgium [1983] ECR 467, paragraph 8). | 32. Such sanctions may not, however, be manifestly disproportionate to the aim pursued, which is to ensure the efficient conduct of proceedings in the interests of the sound administration of justice. | 0 |
866,309 | 51 It must be acknowledged that the public interest relating to the social protection of workers in the construction industry and the monitoring of compliance with the relevant rules may constitute an overriding requirement justifying the imposition on an employer established in another Member State who provides services in the host Member State of obligations capable of constituting restrictions on freedom to provide services. However, that is not the case where the workers employed by the employer in question are temporarily engaged in carrying out works in the host Member State and enjoy the same protection, or essentially similar protection, by virtue of the obligations to which the employer is already subject in the Member State in which he is established (see, to that effect, Guiot, paragraphs 16 and 17). | 24. By way of derogation from the fundamental principle laid down in Article 2(1) of the Regulation, attributing jurisdiction to the courts of the defendant’s domicile, Section 2 of Chapter II thereof makes provision for certain special jurisdictional rules, such as that laid down in Article 5(3) of that regulation ( Melzer , paragraph 23). | 0 |
866,310 | 32. In addition, a system of taxation may be considered compatible with Article 90 EC only if it is so arranged as to exclude any possibility of imported products being taxed more heavily than similar domestic products, so that it cannot, in any event, have discriminatory effect ( Brzeziński , paragraph 40 and case-law cited). | 12 A company' s assets include all the property which the shareholders have contributed, together with any increase in its value . A company which realizes a profit and adds it to its reserves thereby increases its assets . Conversely, the assets of a company which incurs losses will decline . | 0 |
866,311 | 101. In particular, measures which, in various forms, mitigate the burdens normally included in the budget of an undertaking, and which therefore, without being subsidies in the strict meaning of the word, are similar in character and have the same effect, are considered to be aid (see, to that effect, Banco Exterior de España , paragraph 13; Case C-75/97 Belgium v Commission [1999] ECR I-3671, paragraph 23; and Case C-156/98 Germany v Commission [2000] ECR I-6857, paragraph 25). | Quatrièmement, il y a lieu de rappeler que, même si la réglementation de l’Union relative à l’octroi des aides et des primes n’impose pas expressément aux États membres d’instaurer des mesures de surveillance et des modalités de contrôle spécifiques, il n’en demeure pas moins qu’une telle obligation peut découler, le cas échéant, implicitement du fait que, en vertu de la réglementation en question, il incombe aux États membres d’organiser un système efficace de contrôle et de surveillance (voir arrêts du 12 juin 1990, , C‑8/88, EU:C:1990:241, point 16 ; du 14 avril 2005, , C‑468/02, non publié, EU:C:2005:221, point 35, et du 24 avril 2008, , C‑418/06 P, EU:C:2008:247, point 70). | 0 |
866,312 | 77 It considered in particular that no economic operator could claim a right to property in a market share which he held before the adoption of that regime (paragraph 79) or an acquired right or a legitimate expectation that a situation existing before that time would be maintained (paragraph 80). It also held that restrictions on the right to import third-country bananas resulting from the opening of the tariff quota and the machinery for its subdivision were inherent in the objectives of general Community interest pursued by the establishment of a common organisation of the market in the bananas sector and therefore did not improperly impair the freedom of traditional traders in third-country bananas to pursue their trade or business (paragraphs 82 and 87). Finally, it found that the contested measures did not infringe the principle of proportionality since no evidence had been produced that they were manifestly inappropriate for achieving the objectives pursued (paragraphs 94 and 95). | 94 While other means for achieving the desired result were indeed conceivable, the Court cannot substitute its assessment for that of the Council as to the appropriateness or otherwise of the measures adopted by the Community legislature if those measures have not been proved to be manifestly inappropriate for achieving the objective pursued. | 1 |
866,313 | 91 It must be observed that limiting the effects of a judgment ruling on a matter of interpretation appears to be quite exceptional. The Court has taken such a step only in certain specific circumstances, where there was a risk of serious economic repercussions owing in particular to the large number of legal relationships entered into in good faith on the basis of rules considered to be validly in force, and where it appeared that both individuals and national authorities had been led to adopt practices which did not comply with Community law by reason of objective, significant uncertainty regarding the implications of Community provisions, to which the conduct of other Member States or the Commission may even have contributed (Joined Cases C-367/93 to C-377/93 Roders and Others v Inspecteur der Invoerrechten en Accijnzen [1995] ECR I-2229, paragraph 43). | 21
However, that notion is not ambiguous and must be understood as having its normal meaning, that is to say, as referring to the movement of a natural person from a place which is not part of EU territory to a place which is part of that territory, or from a place which is part of EU territory to one which is not. | 0 |
866,314 | 83. The Court has held in that regard that when the person concerned has been the object of a measure withdrawing his driving licence and prohibiting any application for a new licence for a given period, it is not contrary to Articles 1(2) and 8(4) of Directive 91/439 for a Member State to refuse to recognise a new licence issued by another Member State during the period of that prohibition ( Wiedemann and Funk , paragraph 65; Zerche and Others , paragraph 62; and the order in Möginger , paragraph 38). | 43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC. | 0 |
866,315 | 33. According to the Court’s case-law, these considerations, which must be taken together, concern the protection of the recipients of the service and, more generally, of consumers, as well as the maintenance of order in society, and those objectives are amongst those which may be regarded as overriding reasons relating to the public interest (see, to that effect, Case C‑275/92 Schindler [1994] ECR I-1039, paragraph 58, and the case-law cited, and Case C‑124/97 Läärä and Others [1999] ECR I‑6067, paragraph 33). | 37. It follows from the foregoing that the measures which can be adopted on the basis of Article 57 of the 2003 Act of Accession are limited, in principle, to adaptations intended to render earlier Community measures applicable in the new Member States, to the exclusion of all other amendments (see, by way of analogy, in respect of the identical provision contained in the 1994 Act of Accession, Parliament v Council , paragraphs 14 and 19), and, particularly, to the exclusion of temporary derogations. | 0 |
866,316 | 35. As is clear from recital 29 in its preamble and Article 21(1), Regulation No 4064/89 is based on the principle of a clear division of powers between the national and Community supervisory authorities in relation to concentrations (Case C‑170/02 P Schlüsselverlag J.S. Moser and Others v Commission [2003] ECR I-9889, paragraph 32, and Case C-42/01 Portugal v Commission [2004] ECR I-6079, 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 |
866,317 | 30. In any event, it should be borne in mind that, in proceedings under Article 267 TFEU, which is based on a clear separation of functions between the national courts and the Court of Justice, any assessment of the facts in the case is a matter for the national court ( Stoß and Others , paragraph 62 and the case-law cited). | 103. It should be added that the European Union legislature has envisaged exercise of that power by a Member State inasmuch as it refers, in recital 21 in the preamble to Directive 97/36, to events organised by an organiser who is legally entitled to sell the rights pertaining to that event. | 0 |
866,318 | 52 Furthermore, the financial consequences which may ensue for a State from a judgment of the Court have never justified in themselves limiting its effects. To limit the effects of a judgment solely on the basis of such considerations would considerably diminish the judicial protection of the rights which individuals have under Community law (see, to this effect, the judgment in Roders and Others, cited above, paragraph 48). | 10 THAT RIGHT OF FIRST PLACING A PRODUCT ON THE MARKET ENABLES THE INVENTOR , BY ALLOWING HIM A MONOPOLY IN EXPLOITING HIS PRODUCT , TO OBTAIN THE REWARD FOR HIS CREATIVE EFFORT WITHOUT , HOWEVER , GUARANTEEING THAT HE WILL OBTAIN SUCH A REWARD IN ALL CIRCUMSTANCES .
| 0 |
866,319 | 45
As regards, second, Article 12 of the Authorisation Directive, it must be recalled that the administrative charges which Member States may impose, under that article, on undertakings providing a service or a network under the general authorisation or to which a right of use has been granted, in order to finance NRA activities, must be exclusively intended to cover the overall administrative costs relating to the activities mentioned in Article 12(1)(a) of that directive. Those charges cannot therefore be intended to cover expenditure relating to tasks other than those listed in that provision, and in particular not administrative costs of any kind incurred by the NRA (see, to that effect, judgment of 18 July 2013, in Vodafone Omnitel and Others, C‑228/12 to C‑232/12 and C‑254/12 to C‑258/12, EU:C:2013:495, paragraphs 38 to 40 and 42). | 38. It follows from the wording of Article 12(1)(a) of the Authorisation Directive that Member States may impose on undertakings providing a service or a network under the general authorisation or to whom a right to use radio frequencies or numbers has been granted only the total administrative costs covering the management, control and enforcement of the general authorisation scheme and of rights of use and of specific obligations as referred to in Article 6(2) thereof, which may include costs for international cooperation, harmonisation and standardisation, market analysis, monitoring compliance and other market control, as well as regulatory work involving preparation and enforcement of secondary legislation and administrative decisions, such as decisions on access and interconnection. | 1 |
866,320 | 36. It follows that Directive 89/105 has as its underlying principle the idea of minimum interference in the organisation by Member States of their domestic social security policies (see Merck, Sharp & Dohme , paragraph 27). | 115. As submitted by both Impact and the Commission, to interpret Clause 4 of the framework agreement as categorically excluding from the term ‘employment conditions’ for the purposes of that clause financial conditions such as those relating to remuneration and pensions, effectively reduces – contrary to the objective attributed to that clause – the scope of the protection against discrimination for the workers concerned by introducing a distinction based on the nature of the employment conditions, which the wording of that clause does not in any way suggest. | 0 |
866,321 | 27 However, in Case C-57/93 Vroege [1994] ECR I-4541, paragraphs 20 to 27, and Case C-128/93 Fisscher [1994] ECR I-4583, paragraphs 17 to 24, the Court took the view that the limitation of the effects in time of the Barber judgment concerned only those kinds of discrimination which, owing to the transitional derogations for which Community law provided and which were capable of being applied to occupational pensions, employers and pension schemes could reasonably have considered to be permissible (Case C-435/93 Dietz [1996] ECR I-5223, paragraph 19). | 47. A standard term which allows such a unilateral adjustment must, however, meet the requirements of good faith, balance and transparency laid down by those directives. | 0 |
866,322 | 14. It should be noted as a preliminary point in that connection that, within the framework of the cooperation between the Court and national courts and tribunals established by Article 234 EC, it is solely for the national court to determine, in the light of the particular circumstances of the case, both the need for a preliminary ruling in order to enable it to deliver judgment and the relevance of the questions which it submits to the Court. The Court can refuse a request submitted by a national court only where it is quite obvious that the ruling sought by that court on the interpretation of Community law bears no relation to the actual facts of the main action or its purpose or where the problem is general or hypothetical (see, inter alia, Case C-415/93 Bosman and Others [1995] ECR I-4921, paragraphs 59 to 61; Case C-369/95 Somalfruit and Camar [1997] ECR I-6619, paragraphs 40 and 41; Case C-36/99 Idéal tourisme [2000] ECR I-6049, paragraph 20; Case C-306/99 BIAO [2003] ECR I-1, paragraph 88; and Case C-17/03 VEMW and Others [2005] ECR I-4983, paragraph 34). | 95. Bien que l’article 260, paragraphe 1, TFUE ne précise pas le délai dans lequel l’exécution d’un arrêt doit intervenir, l’intérêt qui s’attache à une application immédiate et uniforme du droit de l’Union exige, selon une jurisprudence constante de la Cour, que cette exécution soit entamée immédiatement et aboutisse dans des délais aussi brefs que possible (voir, notamment, arrêt Commission/Portugal, C‑76/13, EU:C:2014:2029, point 57). | 0 |
866,323 | 52. Moreover, Article 3(1) of Directive 2004/38 requires that the family member of the Union citizen moving to or residing in a Member State other than that of which he is a national should accompany or join him, in order to be a beneficiary of the directive (see judgment in Iida , C‑40/11, EU:C:2012:691, paragraph 61). | 105
In that connection, regard must be had to the content of the provisions of the agreement at issue, the objectives which it seeks to attain and the economic and legal context of which it forms part (see, inter alia, judgment of 20 January 2016, Toshiba Corporation v Commission, C‑373/14 P, EU:C:2016:26, paragraph 27). | 0 |
866,324 | 8. À cet égard, il convient de rappeler que, 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 (voir, notamment, arrêts du 14 septembre 2004, Commission/Espagne, C‑168/03, Rec. p. I‑8227, point 24; du 14 juillet 2005, Commission/Allemagne, C‑433/03, Rec. p. I‑6985, point 32, ainsi que du 29 mars 2007, Commission/France, C‑388/06, point 8, et jurisprudence citée). | 67. Similarly, as regards the legal issue which is the subject-matter of the present dispute, the drafting of that provision does not present any divergences in the different language versions of that regulation. | 0 |
866,325 | 25. It follows from the Court’s settled case-law that the measures prohibited by Article 63(1) TFEU, as restrictions on the movement of capital, include those that are such as to discourage non-residents from making investments in a Member State or to discourage that Member State’s residents from doing so in other States (see judgment in C‑338/11 to C‑347/11 Santander Asset Management SGIIC and Others , EU:C:2012:286, paragraph 15 and the case-law cited, and judgment in C‑375/12 Bouanich , EU:C:2014:138, paragraph 43). | 126. In the interests of transparency the Commission adopted the Guidelines, in which it indicates the basis on which it will take account of one or other aspect of the infringement and what this will imply as regards the amount of the fine. | 0 |
866,326 | 19. Where there is a regulation on the common organisation of the market in a given sector, the Member States are, according to settled case-law, under an obligation to refrain from taking any measures which might undermine or create exceptions to it (see, as regards the common organisation of the market for poultrymeat, Case 111/76 Van den Hazel [1977] ECR 901, paragraph 13, and as regards other sectors, inter alia , Case C-456/00 France v Commission [2002] ECR I-11949, paragraph 31, and Case C-462/01 Hammarsten [2003] ECR I-781, paragraph 30). | 75 Thus, the protection envisaged by the Directive covers only the result of inventive, scientific or technical work, and extends to biological data existing in their natural state in human beings only where necessary for the achievement and exploitation of a particular industrial application. | 0 |
866,327 | 70
It follows that, according to the Court’s case-law, where they are unable to interpret and apply national law in compliance with the requirements of EU law, it is for the national courts and administrative bodies to apply EU law in its entirety and to protect rights which the latter confers on individuals, disapplying, if necessary, any contrary provision of domestic law (judgment of 25 November 2010, Fuß, C‑429/09, EU:C:2010:717, paragraph 40 and the case-law cited). | 25THUS , ALTHOUGH THE COMMISSION DECISION WAS ADOPTED IN THE FORM OF A DECISION ADDRESSED TO THE MEMBER STATES AND THROUGH THEM TO THE INTERVENTION AGENCIES , IT HAS DIRECTLY DETERMINED THE FATE , BE IT FAVOURABLE OR UNFAVOURABLE , OF EACH OF THE TENDERS SUBMITTED IN ANSWER TO THE NOTICES OF INVITATIONS TO TENDER OF 13 JANUARY 1978 . | 0 |
866,328 | 98
Therefore, the appraisal of the facts by the General Court does not constitute, save where the clear sense of the evidence produced before it is distorted, a question of law which is subject, as such, to review by the Court of Justice (judgments of 18 May 2006, Archer Daniels Midland and Archer Daniels Midland Ingredients v Commission, C‑397/03 P, EU:C:2006:328, paragraph 85, and of 29 March 2011, ThyssenKrupp Nirosta v Commission, C‑352/09 P, EU:C:2011:191, paragraph 180). | 14THE GUARANTEE OF ORIGIN WOULD IN FACT BE JEOPARDIZED IF IT WERE PERMISSIBLE FOR A THIRD PARTY TO AFFIX THE MARK TO THE PRODUCT , EVEN TO AN ORIGINAL PRODUCT .
| 0 |
866,329 | 31. According to Article 2(2) of Directive 80/987, it is for national law to specify the term ‘pay’ and to define it ( Rodríguez Caballero, paragraph 27). In the circumstances, that directive therefore refers back to Spanish law. | 68. Consequently, the exercise by the Parliament of its budgetary powers in plenary sitting constitutes, as the Parliament recognises, a fundamental event in the democratic life of the European Union and must therefore be carried out with all the attention, rigour and commitment which such a responsibility demands. The exercise of that power requires, inter alia, a public debate in plenary sitting enabling the citizens of the European Union to acquaint themselves with the various political orientations expressed and, as a result, to form a political opinion on the European Union’s actions. | 0 |
866,330 | 25 It follows from the judgment of the Court in Case 94/84 ONEM v Deak [1985] ECR 1873 that a migrant worker may rely on Article 77(2) of Regulation No 1612/68 in order to obtain social benefits provided for in the legislation of the host Member State in favour of the children of national workers (see paragraph 24 of the judgment). However, that benefit constitutes in favour of the migrant worker a social advantage within the meaning of that provision only where the worker continues to support his descendant (see the judgment in Case 316/85 Centre Publique d' Aide Sociale de Courcelles v Lebon [1987] ECR 2811, paragraph 13). | 13 IT FOLLOWS THAT, WHERE A WORKER WHO IS A NATIONAL OF ONE MEMBER STATE WAS EMPLOYED WITHIN THE TERRITORY OF ANOTHER MEMBER STATE AND EXERCISED THE RIGHT TO REMAIN THERE, HIS DESCENDANTS WHO HAVE REACHED THE AGE OF 21 AND ARE NO LONGER DEPENDENT ON HIM MAY NOT RELY ON THE RIGHT TO EQUAL TREATMENT GUARANTEED BY COMMUNITY LAW IN ORDER TO CLAIM A SOCIAL BENEFIT PROVIDED FOR BY THE LEGISLATION OF THE HOST MEMBER STATE AND GUARANTEEING IN GENERAL TERMS THE MINIMUM MEANS OF SUBSISTENCE . IN THE CIRCUMSTANCES, THAT BENEFIT DOES NOT CONSTITUTE FOR THE WORKER A SOCIAL ADVANTAGE WITHIN THE
MEANING OF ARTICLE 7 ( 2 ) OF REGULATION NO 1612/68, INASMUCH AS HE IS NO LONGER SUPPORTING HIS DESCENDANT . | 1 |
866,331 | 33. Under Article 1(c) of that directive, the service provider party to the contract may be ‘any natural or legal person, including a public body’. Thus, the fact that the service provider is a public entity distinct from the beneficiary of the services does not preclude the application of Directive 92/50 (see, to that effect, Commission v Spain , paragraph 40, regarding a public supply and works contract). | 40. Consequently, in so far as it excludes, a priori, from the scope of the codified law relations between public authorities, their public bodies and, in a general manner, non-commercial bodies governed by public law, whatever the nature of those relations, the Spanish law at issue in this case constitutes an incorrect transposition of Directives 93/36 and 93/37. | 1 |
866,332 | 59. Only in altogether exceptional cases may the Court, in application of the general principle of legal certainty inherent in the legal order of the European Union, be moved to restrict for any person concerned the opportunity of relying on a provision which it has interpreted with a view to calling into question legal relationships established in good faith. Two essential criteria must be fulfilled before such a limitation can be imposed, namely that those concerned have acted in good faith and that there is a risk of serious difficulties (see, inter alia, Skov and Bilka , paragraph 51; Brzeziński , paragraph 56; Case C‑2/09 Kalinchev [2010] ECR I‑4939, paragraph 50; and Case C‑263/11 Rēdlihs [2012] ECR I‑0000, paragraph 59). | 56. Accordingly, it is only exceptionally that the Court may, in application of the general principle of legal certainty inherent in the Community legal order, be moved to restrict for any person concerned the opportunity of relying on a provision which it has interpreted with a view to calling in question legal relationships established in good faith. Two essential criteria must be fulfilled before such a limitation can be imposed, namely that those concerned should have acted in good faith and that there should be a risk of serious difficulties (see, inter alia, Case C‑57/93 Vroege [1994] ECR I‑4541, paragraph 21; Case C‑372/98 Cooke [2000] ECR I‑8683, paragraph 42; and Skov and Bilka , paragraph 51). | 1 |
866,333 | 109. Furthermore, first, the aforesaid presumption is based on the fact that, save in quite exceptional circumstances, a company holding all, or almost all, the capital of a subsidiary can, by dint merely of holding it, exercise decisive influence over that subsidiary’s conduct and, second, it is within the sphere of operations of those entities against which the presumption operates that evidence of the lack of actual exercise of that power to influence is generally apt to be found. The presumption is, however, rebuttable and the entities wishing to rebut it may adduce all factors relating to the economic, organisational and legal links tying the subsidiary to the parent company that they consider to be capable of demonstrating that the subsidiary and the parent company do not constitute a single economic entity, but that the subsidiary acts independently on the market (see Case C‑286/98 P Stora Kopparbergs Bergslags v Commission [2008] ECR I‑9925, paragraph 29; Akzo Nobel and Others v Commission , paragraph 61; and Elf Aquitaine v Commission , paragraphs 57 and 65). | 36. It is clear that such an outcome cannot be compatible with the fundamental objectives pursued by Regulation No 469/2009 by the creation of a SPC for medicinal products. | 0 |
866,334 | 47. Thus, the Court has held that individuals harmed have a right to reparation where three conditions are met: the rule of EU law infringed must be intended to confer rights on them; the breach of that rule must be sufficiently serious; and there must be a direct causal link between the breach and the loss or damage sustained by the individuals (see, to that effect, Transportes Urbanos y Servicios Generales , paragraph 30). | 59. In that context, in accordance with point (a) of the second subparagraph of Article 5(1), those authorities must be able to impose ‘obligations on undertakings that control access to end-users, including in justified cases the obligation to interconnect their networks’ solely in order to ensure end-to-end connectivity. | 0 |
866,335 | 65. A commitment of that type arises from Article 11 of the 1957 Agreement, as amended by the Exchange of Notes of 29 January and 13 March 1992 and by Article 6 of the 1978 Protocol. The Kingdom of the Netherlands has maintained that commitment despite the renegotiation of the 1957 Agreement which led to the Exchange of Notes of October 1992. By proceeding in that way, the Kingdom of the Netherlands has thus infringed the exclusive external competence of the Community which results from Article 1(3) of Regulation No 2409/92 (see, to that effect, Commission v Denmark , paragraphs 97 to 100; Commission v Sweden , paragraphs 93 to 96; Commission v Finland , paragraphs 98 to 101; Commission v Belgium , paragraphs 110 to 113; Commission v Luxembourg , paragraphs 103 to 106; Commission v Austria , paragraphs 112 to 115, and Commission v Germany , paragraphs 123 to 126). | 21
Furthermore, according to settled case-law of the Court, since comparative advertising contributes to demonstrating, in an objective manner, the advantages of various comparable goods and thus to stimulating competition between suppliers of goods and services to the consumer’s advantage, the conditions to be met for such advertising must be interpreted in the sense most favourable to that advertising, while ensuring at the same time that comparative advertising is not used anticompetitively and unfairly or in a manner which affects adversely the interests of consumers (see, to that effect, judgments of 25 October 2001, Toshiba Europe, C‑112/99, EU:C:2001:566, paragraphs 36 and 37; of 19 September 2006, Lidl Belgium, C‑356/04, EU:C:2006:585, paragraph 22; and of 18 November 2010, Lidl, C‑159/09, EU:C:2010:696, paragraphs 20 and 21 and the case-law cited). | 0 |
866,336 | 48. Furthermore, the Court has already held that the social provisions of Decision No 1/80, of which the first paragraph of Article 7 forms part, constitute a further stage in securing freedom of movement for workers on the basis of Articles 45 TFEU, 46 TFEU and 47 TFEU and that, therefore, the principles enshrined in those Treaty articles must be transposed, so far as possible, to Turkish nationals who enjoy the rights conferred by that Decision (see, to that effect, Case C-171/95 Tetik [1997] ECR I-329, paragraph 20, and Case C-351/95 Kadiman [1997] ECR I-2133, paragraph 30). | 53. As the Advocate General has observed in point 208 of his Opinion, in view of the situation in Syria, the Council discharges the burden of proof borne by it if it presents to the Courts of the European Union a set of indicia sufficiently specific, precise and consistent to establish that there is a sufficient link between the person subject to a measure freezing his funds and the regime being combated. | 0 |
866,337 | 29. It is settled case-law that persons other than those to whom a decision is addressed may claim to be individually concerned only if that decision affects them by reason of certain attributes which are peculiar to them or by reason of circumstances in which they are differentiated from all other persons and by virtue of those factors distinguishes them individually just as in the case of the person addressed by such a decision (see, inter alia, Plaumann , at p. 107; Case C‑198/91 Cook v Commission [1993] ECR I‑2487, paragraph 20; Case C‑225/91 Matra v Commission [1993] ECR I‑3203, paragraph 14; Aktionsgemeinschaft Recht und Eigentum , paragraph 33; and Case C‑487/06 P British Aggregates v Commission [2008] ECR I‑0000, paragraph 26). | 57 Article 7 is intended to reconcile the interests of trade-mark protection and those of free movement of goods within the Community by making the further commercialisation of a product bearing a trade mark possible and preventing opposition by the proprietor of the mark (see, to that effect, Parfums Christian Dior, paragraphs 37 and 38). Advertisements relating to car repair and maintenance do not affect further commercialisation of the goods in question. | 0 |
866,338 | 126. It is settled case-law that, in the context of proceedings under Article 226 EC, the existence of a failure to fulfil obligations must be assessed in the light of the European Union legislation in force at the close of the period prescribed by the Commission for the Member State concerned to comply with its reasoned opinion (see, inter alia, Case C‑365/97 Commission v Italy [1999] ECR I‑7773, paragraph 32; Case C‑275/04 Commission v Belgium [2006] ECR I‑9883, paragraph 34; and Case C‑270/07 Commission v Germany [2009] ECR I‑1983, paragraph 49). | 24. In general, the perception of consumers or end users will play a decisive role. The whole aim of the commercialisation process is the purchase of the product by those persons and the role of the intermediary consists as much in detecting and anticipating the demand for that product as in increasing or directing it. | 0 |
866,339 | 32. On the other hand, national provisions which apply to shareholdings acquired solely with the intention of making a financial investment without any intention to influence the management and control of the undertaking must be examined exclusively in light of the free movement of capital (judgments in Haribo Lakritzen Hans Riegel and Österreichische Salinen , EU:C:2011:61, paragraph 35; Accor , EU:C:2011:581, paragraph 32; Scheunemann , EU:C:2012:481, paragraph 23; and Test Claimants in the FII Group Litigation , EU:C:2012:707, paragraph 92). | 25. En l’occurrence, il ressort du dossier soumis à la Cour que l’objectif poursuivi par la loi régionale en cause est, afin de faciliter l’accès au marché du travail des jeunes diplômés n’ayant jamais travaillé ou ayant perdu leur emploi, de s’assurer que la formation de troisième cycle universitaire dont l’accès leur est facilité par l’octroi d’une bourse soit d’un haut niveau. Il ne saurait être contesté que soumettre ainsi le financement d’une formation de troisième cycle à une condition visant à garantir la qualité de cette formation répond à une raison impérieuse d’intérêt général. L’objectif d’assurer un haut niveau des formations universitaires apparaît légitime pour justifier des restrictions aux libertés fondamentales (voir, en ce sens, arrêt du 13 novembre 2003, Neri, C‑153/02, Rec. p. I‑13555, point 46). | 0 |
866,340 | 59. It is important to note that, in the fields covered by European Union law, including that of electronic communications services, the public authorities of the Member States are bound by a duty of sincere cooperation. Under that principle, they must take any appropriate measure, general or particular, to ensure fulfilment of the obligations arising out of the Treaties or resulting from the acts of the institutions of the European Union and refrain from any measure which could jeopardise the attainment of the European Union’s objectives (see, to that effect, inter alia, Case 85/85 Commission v Belgium [1986] ECR 1149, paragraph 22; Case C‑344/01 Germany v Commission [2004] ECR I‑2081, paragraph 79; and Case C‑61/11 PPU El Dridi [2011] ECR I‑3015, paragraph 56). | 37. In that regard, it must be pointed out that the Tribunal fédéral refers, to give substance to the public policy clause, to the right to a fair trial and the right to be heard, principles to which the Court itself referred in Krombach , and to which it has drawn attention in paragraphs 27 and 28 of this judgment. | 0 |
866,341 | 37. Thus, the arguments relating to the legal status of an SNE may be regarded as amplifying the plea raised by the appellant before the General Court concerning infringement of the principle of equality in the application of the SNE decision. It is clear from the case-law that a plea which may be regarded as amplifying a plea made previously, whether directly or by implication, in the original application must be considered admissible (see, inter alia, Case 306/81 Verros v Parliament [1983] ECR 1755, paragraph 9; Case C-412/05 P Alcon v OHIM [2007] ECR I‑3569, paragraphs 38 to 40; and Case C-71/07 P Campoli v Commission [2008] ECR I‑5887, paragraph 63). | 35 Consequently, it must be held that, by precluding by regulation or administrative practice on the grounds of their nationality employed or self-employed workers from other Member States and the members of their families from being attributed large-family status for the purpose of the award of special benefits for such families and from being awarded family allowances, the Hellenic Republic has failed to fulfil its obligations under Articles 48 and 52 of the EC Treaty, Article 7 of Regulation No 1612/68, Article 7 of Regulation No 1251/70, Article 7 of Directive 75/34 and Article 3 of Regulation No 1408/71. | 0 |
866,342 | 19
The Court has already ruled that legislation of a Member State which makes the application of an inheritance tax advantage, such as a tax-free allowance, dependent on the place of residence of the deceased person or the heir, or on the location of the assets contained in the estate, constitutes a restriction on the free movement of capital prohibited by Article 63(1) TFEU when it has the result that inheritances involving non-residents or containing assets located in another Member State are subject to a higher tax liability than that imposed on inheritances involving only residents or containing only assets located in the Member State of taxation, and which, therefore, has the effect of reducing the value of the inheritance (see, to that effect, judgments of 17 January 2008 in Jäger, C‑256/06, EU:C:2008:20, paragraphs 30 to 35; of 17 October 2013 in Welte, C‑181/12, EU:C:2013:662, paragraphs 23 to 26; of 3 September 2014 in Commission v Spain, C‑127/12, not published, EU:C:2014:2130, paragraphs 57 to 60; and of 4 September 2014 in Commission v Germany, C‑211/13, not published, EU:C:2014:2148, paragraphs 40 to 43). | 36. Moreover, it is undisputed that that activity of search engines plays a decisive role in the overall dissemination of those data in that it renders the latter accessible to any internet user making a search on the basis of the data subject’s name, including to internet users who otherwise would not have found the web page on which those data are published. | 0 |
866,343 | 63. Given the risks to public health which thus exist, a Member State may impose a requirement that contact lenses are to be supplied by qualified staff who are to alert the customer to those risks, carry out an examination of the customer and recommend or advise against the wearing of lenses, while inviting the person concerned, where necessary, to obtain the advice of an ophthalmologist. Because of those risks, a Member State may also impose a requirement that, where the wearing of lenses is not advised against, qualified staff are to determine the most appropriate type of lenses, check the positioning of the lenses on the eyes and provide the customer with information on the correct use and care of the lenses (see, to that effect, Case C‑271/92 LPO [1993] ECR I‑2899, paragraph 11). | 75. It is apparent from the case-law of the Court, moreover, that the internet constitutes a simple channel through which games of chance may be offered (Case C-46/08 Carmen Media Group [2010] ECR I-0000, paragraph 101). | 0 |
866,344 | 62. While the Court has indeed held that such an objective may be justification for the assumption by the competent institution of the costs of hospital treatment received outside the competent Member State being subject to prior authorisation by that institution (see Case C‑157/99 Smits and Peerbooms [2001] ECR I‑5473, paragraphs 76 to 80, and Case C‑385/99 Müller-Fauré and Van Riet [2003] ECR I‑4509, paragraphs 76 to 82), considerations connected with that objective are not relevant, by contrast, where the competent institution has precisely consented, by issuing a Form E 111 or E 112, to one of its insured persons receiving hospital treatment outside the competent Member State. | 50 Whilst it is true, as observed by the Italian and Danish Governments, that a directive cannot of itself impose obligations on an individual and cannot therefore be relied on as such against an individual (see Case C-91/92 Faccini Dori [1994] ECR I-3325, paragraph 20), that case-law does not apply where non-compliance with Article 8 or Article 9 of Directive 83/189, which constitutes a substantial procedural defect, renders a technical regulation adopted in breach of either of those articles inapplicable. | 0 |
866,345 | 36. It should also be borne in mind that, according to the structure of the system introduced by the Sixth Directive, input taxes on goods or services used by a taxable person for his taxable transactions may be deducted. The deduction of input taxes is linked to the collection of output taxes. Where goods or services are used for the purposes of transactions that are taxable as outputs, deduction of the input tax on them is required in order to avoid double taxation (see Case C‑184/04 Uudenkaupungin kaupunki [2006] ECR I‑3039, paragraph 24, and Case C‑72/05 Wollny [2006] ECR I‑8297, paragraph 20). | 17 However, the introduction of such strict criminal liability on the part of the employer is not compulsory. As has been pointed out above, Article 17(1) of Regulation No 3820/85 allows the Member States a discretion as to the choice of penalties to be imposed in the event of breach of the regulation, which is subject only to the obligations resulting from Article 5 of the EEC Treaty. It is therefore possible for a Member State to comply with those obligations whilst choosing not to provide for strict criminal liability on the part of the undertaking. | 0 |
866,346 | 46. In the first place, since in accordance with point (b) of Article 233 of the Customs Code the remission of duty extinguishes the customs debt, it must be interpreted strictly. That article addresses the need to protect the EU’s own resources (see, to that effect, inter alia, Case C‑230/08 Dansk Transport og Logistik [2010] ECR I‑0000, paragraph 51 and the case-law cited). | 22 It follows that in such a tax system the loss of revenue resulting from the deduction of life assurance contributions from total taxable income - which includes pensions and insurance payable in the event of death - is offset by the taxation of pensions, annuities or capital sums payable by the insurers. Where such contributions have not been deducted, those sums are exempt from tax. | 0 |
866,347 | 41 In paragraphs 14 to 16 of that judgment, the Court found that Regulations Nos 1114/88 and 2268/88 had a retroactive effect in so far as they provided for reductions in the intervention prices and premiums if the MGQ for Bright variety tobacco harvested in 1988 was exceeded, and in so far as they had been published at the end of April 1988 and the end of July 1988 respectively, that is to say, at a date when the seed beds for the current year had already been sown, in the first case, and transplantation of the young plants into the fields had already been completed, in the second case. | 12 It is apparent from the case-law of the Court that the concept of the supply of services effected for consideration within the meaning of Article 2(1) of the Sixth Directive presupposes the existence of a direct link between the service provided and the consideration received (see, in particular, the judgment in Case 102/86 Apple and Pear Development Council [1988] ECR 1443, paragraph 12). | 0 |
866,348 | 12 AS REGARDS THE SUBMISSION THAT THE APPLICANT EXPORTED ITS PRODUCTION OUTSIDE THE COMMUNITY , IT NEED ONLY BE POINTED OUT , AS THE COURT HAS ALREADY HAD OCCASION TO DO , THAT THE PRODUCTION RESTRICTIONS PROVIDED FOR BY DECISION NO 2794/80 ARE NOT CONFINED TO STEEL DISPOSED OF WITHIN THE COMMON MARKET BUT ALSO APPLY TO QUANTITIES DESTINED FOR EXPORT , PARTLY BECAUSE OF THE NEED TO ENSURE THAT THE INTERNATIONAL AGREEMENTS ENTERED INTO BY THE COMMUNITY ARE COMPLIED WITH AND PARTLY BECAUSE OF THE DANGER THAT EXPORTED STEEL MIGHT FIND ITS WAY BACK ON TO THE COMMON MARKET ( FOR THE COURT ' S MOST RECENT JUDGMENT , SEE THAT OF 11 MAY 1983 IN CASE 24/81 , KLOCKNER , ( 1983 ) ECR 1451 , PARA . 4 ). THIS SUBMISSION MUST THEREFORE ALSO BE DISMISSED .
| 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. | 0 |
866,349 | 64. In that regard, it is ultimately for the national court, which has sole jurisdiction to assess the facts and interpret the national legislation, to determine whether and to what extent such legislation satisfies those conditions (see, to that effect, Case 171/88 Rinner-Kühn [1989] ECR 2743, paragraph 15, and Joined Cases C-4/02 and C-5/02 Schönheit and Becker [2003] ECR I‑12575, paragraph 82). | 84. It is apparent from the second paragraph of Article 108 of Regulation No 1083/2006 that Article 100 is to apply as from 1 January 2007, including to programmes prior to the period 2007 to 2013. | 0 |
866,350 | 59. Toutefois, un moyen qui constitue une amplification d’un moyen énoncé antérieurement, directement ou implicitement, dans la requête introductive d’instance doit être considéré comme recevable (voir arrêt du 15 décembre 2005, Italie/Commission, C‑66/02, Rec. p. I‑10901, point 86 et jurisprudence citée). | 86. However, it must also be pointed out that a plea which may be regarded as amplifying a plea made previously, whether directly or by implication, in the original application must be considered admissible (Case 306/81 Verros v Parliament [1983] ECR 1755, paragraph 9, and Case C-301/97 Netherlands v Council [2001] ECR I-8853, paragraph 169). | 1 |
866,351 | 19. Finally, it should be recalled that the Directive does not completely harmonise the rules relating to the areas which it covers, but that it lays down minimum rules for broadcasts which emanate from the European Community and which are intended to be received within it (see, to that effect, Case C‑412/93 Leclerc-Siplec [1995] ECR I‑179, paragraphs 29 and 44, and Joined Cases C‑34/95 to C‑36/95 De Agostini and TV-Shop [1997] ECR I‑3843, paragraph 3). | 18 It is therefore necessary to reply that the articles of the EEC Treaty on the free movement of goods do not prevent the granting to a single undertaking of exclusive rights relating to television broadcasting and the granting for that purpose of exclusive authority to import, hire or distribute materials and products necessary for that broadcasting, provided that no discrimination is thereby created between domestic products and imported products to the detriment of the latter.
Freedom to provide services | 0 |
866,352 | 85. However, for such compensation to escape classification as State aid in a particular case, a number of conditions must be satisfied ( Altmark Trans and Regierungspräsidium Magdeburg , paragraph 88). | 58 As regards the second question referred by the national court, it must be observed that the fact that, before being re-imported into the Community the product was resold by the purchaser established in the non-member country concerned to an undertaking also established in that country with which it has personal and commercial links does not preclude the export to the non-member country at issue from being an abuse attributable to the Community exporter. On the contrary, it is one of the factual elements which can be taken into account by the national court to establish the artificial nature of the operation concerned. | 0 |
866,353 | 27 In relation to the second ground of appeal raised by the appellants, it must be observed, as the Court of First Instance pointed out at paragraph 19 of the contested order, that in certain circumstances a provision in a measure of general scope may be of individual concern to certain of the economic operators concerned. That is so, in particular, where the provision in question affects specific natural or legal persons by reason of certain attributes which are peculiar to them or by reason of circumstances in which they are differentiated from all other persons (Case C-358/89 Extramet Industrie v Council [1991] ECR I-2501, paragraph 13, and Case C-308/89 Codorniu v Council [1994] ECR I-1853, paragraphs 19 and 20). | 36THE REASONS ON WHICH A PIECE OF LEGISLATION IS BASED MAY APPEAR NOT ONLY FROM ITS OWN WORDING , BUT ALSO FROM THE WHOLE BODY OF THE LEGAL RULES GOVERNING THE FIELD UNDER CONSIDERATION .
| 0 |
866,354 | 38. The fact that those judgments concern land situated in the northern area does not preclude the interpretation referred to in the preceding paragraph since, first, it does not nullify the obligation to apply Regulation No 44/2001 in the Government-controlled area and, second, it does not mean that that regulation must thereby be applied in the northern area (see, by analogy, Case C-281/02 Owusu [2005] ECR I-1383, paragraph 31). | 32 It need merely be pointed out, as the Commission has done without being contradicted, that the appellant was entitled to put forward at the hearing any observations on those documents which it considered necessary or to request an adjournment of the hearing to enable it to analyse the Commission's reply, but did not do so. In those circumstances, the appellant cannot, in an appeal, rely on a procedural safeguard which it had already waived. | 0 |
866,355 | 48. Toutefois, conformément aux articles 6, paragraphe 2, sous b), du règlement n° 1552/89 et 6, paragraphe 3, sous b), du règlement n° 1150/2000, les États membres ont la faculté d’inscrire dans la comptabilité B, dans le même délai, les droits constatés qui n’ont «pas encore été recouvrés» et pour lesquels «aucune caution n’a été fournie», ainsi que les droits constatés et «couverts par des garanties[, qui] font l’objet de contestations et sont susceptibles de subir des variations à la suite des différends survenus». Par conséquent, seuls les droits constatés pour lesquels des variations sont possibles en raison du fait que l’existence ou le montant des créances sont contestés par le destinataire de la proposition de mise en recouvrement peuvent faire l’objet d’une inscription dans la comptabilité B (voir, en ce sens, arrêts du 5 octobre 2006, Commission/Allemagne, C‑105/02, Rec. p. I‑9659, point 76, et Commission/Belgique, C‑377/03, Rec. p. I‑9733, point 82). | 27 When a taxable person thus decides to retain a capital item entirely within his private assets, whether or not he uses it for both business and private purposes, no portion of the input VAT due or paid on the acquisition of the item is therefore deductible. | 0 |
866,356 | 39. It should be recalled at the outset that, according to settled case-law, although direct taxation falls within their competence, the Member States must none the less exercise that competence consistently with EU law (see, inter alia, Case C‑334/02 Commission v France [2004] ECR I-2229, paragraph 21; Case C‑104/06 Commission v Sweden [2007] ECR I‑671, paragraph 12, and Case C‑152/05 Commission v Germany [2008] ECR I‑39, paragraph 16). | 31. However, Dongguan submits, first of all, citing Brother Industries v Council , paragraphs 15 to 18, that the main question at issue concerns the determination of the stage in its distribution chain to which the analogue normal value should correspond pursuant to Article 2(7)(a) of the basic regulation, that is to say, a normal value determined under market-economy conditions. | 0 |
866,357 | 31. It is settled case-law that, in the context of the cooperation between the Court of Justice and the national courts established by Article 234 EC, it is solely for the national court before which the dispute has been brought, and which must assume responsibility for the subsequent judicial decision, to determine in the light of the particular circumstances of the case both the need for a preliminary ruling in order to enable it to deliver judgment and the relevance of the questions which it submits to the Court. Consequently, where the questions submitted by the national court concern the interpretation of Community law, the Court of Justice is, in principle, bound to give a ruling (see,inter alia , Case C-415/93 Bosman [1995] ECR I-4921, paragraph 59; Case C-379/98 PreussenElektra [2001] ECR I-2099, paragraph 38, and Case C-390/99 Canal Satélite Digital [2002] ECR I-607, paragraph 18). | 18 It is settled case-law that, in the context of the cooperation between the Court of Justice and the national courts established by Article 234 EC, it is solely for the national court before which the dispute has been brought, and which must assume responsibility for the subsequent judicial decision, to determine in the light of the particular circumstances of the case both the need for a preliminary ruling in order to enable it to deliver judgment and the relevance of the questions which it submits to the Court. Consequently, where the questions submitted by the national court concern the interpretation of Community law, the Court of Justice is, in principle, bound to give a ruling (see, for example, Case C-415/93 Bosman [1995] ECR I-4921, paragraph 59). | 1 |
866,358 | 71. According to the Court’s case‑law, a presumption remains within acceptable limits so long as it is proportionate to the legitimate aim pursued, it is possible to adduce evidence to the contrary and the rights of the defence are safeguarded. The fact that it is difficult to adduce the necessary evidence to the contrary in order to rebut the presumption or the mere fact that an entity does not, in a given case, produce evidence capable of rebutting a presumption does not, in itself, mean that that presumption cannot in fact be rebutted, especially where, as is the case with the presumption at issue, the entities against which the presumption operates are those best placed to seek that evidence within their own sphere of activity ( Elf Aquitaine v Commission , paragraphs 62, 66 and 70). | 20 Admittedly, the Court has recognized that the employment criterion cannot be regarded as exclusive, since pensions paid under statutory social security schemes may reflect, wholly or in part, pay in respect of work (Beune, cited above, paragraph 44). | 0 |
866,359 | 28 In those circumstances, even if it is assumed that, in certain cases, consumers might be unaware of that fact and thereby be misled, that risk remains minimal and cannot therefore justify a barrier to the free movement of goods (see, to that effect, Case C-238/89 Pall [1990] ECR I-4827, paragraph 19, Case C-470/93 Verein gegen Unwesen in Handel und Gewerbe Köln v Mars [1995] ECR I-1923, paragraph 19, and Commission v Germany, cited above, paragraph 34). | 41. Second, where a patent protects a product, in accordance with Article 3(c) of Regulation No 469/2009, only one certificate may be granted for that basic patent (see Biogen , paragraph 28). | 0 |
866,360 | 63. It should be recalled that, according to the Court’s case-law, the explanatory notes drawn up, as regards the CN, by the Commission and, as regards the HS, by the World Customs Organisation may be an important aid to the interpretation of the scope of the various headings but do not have legally binding force (see Case C-35/93 Develop Dr Eisbein [1994] ECR I‑2655, paragraph 21; Case C‑400/05 B.A.S. Trucks [2007] ECR I‑311, paragraph 28; and Case C‑403/07 Metherma [2008] ECR I‑8921, paragraph 48). | Or, une information qui s’avère incomplète, ambiguë ou trompeuse et qui peut induire le consommateur en erreur ne saurait être protégée au titre de la liberté d’expression et d’information de l’entrepreneur et de la liberté d’entreprendre de celui–ci (voir, en ce sens, arrêt du 17 décembre 2015, Neptune Distribution, C‑157/14, EU:C:2015:823, points 74 à 78). | 0 |
866,361 | 56. In that regard, it is appropriate to bear in mind that, in order to ascertain whether a retirement pension falls within the scope of Article 119 of the Treaty and, with effect from 1 May 1999, within that of Article 141(1) and (2) EC, the only possible decisive criterion is whether the pension is paid to the worker by reason of the employment relationship between him and his former employer, that is to say the criterion of employment based on the wording of the abovementioned provisions (see, to that effect, Case C-7/93 Beune [1994] ECR I-4471, paragraph 43; Case C-147/95 Evrenopoulos [1997] ECR I-2057, paragraph 19; Case C-366/99 Griesmar [2001] ECR I-9383, paragraph 28; and Case C-351/00 Niemi [2002] ECR I-7007, paragraph 45). | 65. Thus, provisions which, in order to be adopted, require political choices falling within the responsibilities of the European Union legislature cannot be delegated. | 0 |
866,362 | 70. In that connection, it should be recalled that the principle of equal treatment or non-discrimination requires that comparable situations must not be treated differently and that different situations must not be treated in the same way unless such treatment is objectively justified (Case C-344/04 IATA and ELFAA [2006] ECR I-403, paragraph 95; Case C-300/04 Eman and Sevinger [2006] ECR I-8055, paragraph 57; and Lindorfer v Council , paragraph 63). | 46. Those considerations are clearly of particular relevance where the Council is acting in its legislative capacity, as is apparent from recital 6 of the preamble to Regulation No 1049/2001, according to which wider access must be granted to documents in precisely such cases. Openness in that respect contributes to strengthening democracy by allowing citizens to scrutinize all the information which has formed the basis of a legislative act. The possibility for citizens to find out the considerations underpinning legislative action is a precondition for the effective exercise of their democratic rights. | 0 |
866,363 | 31. As the Advocate General observes in points 45 to 50 of his Opinion, it is settled case-law of the Court that European Union law sets certain limits to the powers of Member States in criminal matters, since criminal legislation may not restrict the fundamental freedoms guaranteed by European Union law (see, to that effect, Case 186/87 Cowan [1989] ECR 195, paragraph 19, and Case C‑348/96 Calfa [1999] ECR I‑11, paragraph 17). | 37. Il convient de rappeler que, ainsi que la Cour l’a itérativement jugé, la suppression d’une aide illégale par voie de récupération est la conséquence logique de la constatation de son illégalité (arrêt Commission/Espagne, C‑529/09, EU:C:2013:31, point 90 et jurisprudence citée). | 0 |
866,364 | 33. To that effect, as the Court has already held, Article 5(1) of the Directive provides that the human body at the various stages of its formation and development cannot constitute a patentable invention. Additional security is offered by Article 6 of the Directive, which lists as contrary to ordre public or morality, and therefore excluded from patentability, processes for cloning human beings, processes for modifying the germ line genetic identity of human beings and uses of human embryos for industrial or commercial purposes. Recital 38 in the preamble to the Directive states that this list is not exhaustive and that all processes the use of which offends against human dignity are also excluded from patentability (see Netherlands v Parliament and Council , paragraphs 71 and 76). | 81. It is, moreover, settled case-law that the public policy exception in the area of free movement of workers who are nationals of Member States of the European Union, as provided for by the Treaty and applicable by analogy under the EEC-Turkey Association, is a derogation from that fundamental freedom, which must be interpreted strictly, and that its scope cannot be determined unilaterally by the Member States (see, inter alia, Case C‑303/08 Bozkurt , paragraph 56 and the case-law cited). | 0 |
866,365 | 60
In order to determine the substance and real significance of the leases at issue in the main proceedings, the referring court may, in particular, take account of the purely artificial nature of those transactions and the links of a legal, economic and/or personal nature between the operators at issue (see, to that effect, judgment in Halifax, paragraphs 75 and 81). Such aspects are capable of demonstrating that the accrual of a tax advantage constitutes the essential aim pursued, notwithstanding the possible existence, in addition, of economic objectives (judgment of 21 February 2008, Part Service, C‑425/06, EU:C:2008:108, paragraph 62). | 36. That is undoubtedly the case where an employer is minded, for particular reasons of his, to bring operation of his establishment to an end. As the Commission of the European Communities moreover rightly observes, Directive 75/129 harmonises not the manner in which an establishment’s activities are definitively terminated, that is to say the circumstances in which a judicial decision is necessary, but the procedure to be followed at the time of collective redundancies. | 0 |
866,366 | 52. For that purpose, it is for the Member States to choose the normative technique which they regard as the most appropriate (see, by analogy, SALIX Grundstücks‑Vermietungsgesellschaft , paragraph 56), given that, under the derogating provisions in question themselves, such derogations can be made, inter alia, by collective agreements or agreements concluded by both sides of industry. | 46. En l’espèce, ainsi qu’il ressort du point 41 du présent arrêt, avant l’adoption de l’article 320, les contribuables, en vue de demander le remboursement d’impôts indûment versés, avaient le droit de recourir à l’action Kleinwort Benson devant les juridictions nationales et pouvaient s’attendre à ce que la question de savoir si leurs recours étaient justifiés ou non soit tranchée par ces juridictions. | 0 |
866,367 | 8 In order to reply to the question referred, first of all it must be observed that, in accordance with the general principles on which the Community is based and which govern the relations between the Community and the Member States, it is for the Member States, by virtue of Article 5 of the Treaty, to ensure that Community legislation is implemented within their territory. In so far as Community law, including its general principles, does not contain common rules in that respect, national authorities, when implementing Community legislation, follow the procedural and substantive rules of their own national law; however, those national rules must be reconciled with the requirement of uniform application of Community law so as to avoid unequal treatment of economic operators. Furthermore, such rules must not have the effect of making it virtually impossible to implement Community legislation (see, to that effect, Joined Cases 205/82 to 215/82 Deutsche Milch-Kontor GmbH v Germany [1983] ECR 2633, paragraphs 17 and 19). | 40. Aucune disposition du traité ne confère à la Cour une compétence pour connaître des litiges relatifs à la responsabilité contractuelle de la Communauté, à l’exception de l’article 238 CE. Celui-ci présuppose toutefois l’existence d’une clause compromissoire en ce sens. Aux termes de l’article 235 CE, la Cour est compétente pour connaître des litiges relatifs à la réparation des dommages visés à l’article 288, deuxième alinéa, CE, disposition qui ne vise que la responsabilité non contractuelle de la Communauté, la responsabilité contractuelle de cette dernière étant mentionnée au premier alinéa de la même disposition (arrêt Flemmer e.a., précité, point 42). | 0 |
866,368 | 47. In order to provide the referring court with a useful answer, it should first of all be noted that, according to settled case-law, the objectives of, in particular, consumer protection and the prevention of incitement to squander money on gambling, as well as the general need to preserve public order represent overriding reasons in the public interest which may be used to justify restrictions on freedom to provide services, and, in the absence of harmonisation at EU level in the field of gaming legislation, it is for each Member State to determine in that area, in accordance with its own scale of values, what is required in order to ensure that the interests in question are protected, so long as the restrictive measures imposed satisfy the conditions laid down in the case-law of the Court as regards their proportionality (see, to that effect, Case C‑42/07 Liga Portuguesa de Futebol Profissional and Bwin International [2009] ECR I‑7633, paragraphs 56, 57 and 59 and the case-law cited). | 47. À titre liminaire, il y a lieu de rappeler que la Cour peut être amenée à prendre en considération des normes de l’ordre juridique de l’Union auxquelles la juridiction de renvoi n’a pas fait référence dans l’énoncé de ses questions préjudicielles afin de fournir à cette dernière des éléments d’interprétation susceptibles de lui être utiles (voir, en ce sens, arrêt du 26 février 2008, Mayr, C‑506/06, Rec. p. I‑1017, point 43 et jurisprudence citée). | 0 |
866,369 | 46 Next, the Court has held, at paragraph 48 of Haahr, that the laying down of reasonable limitation periods, which is an application of the fundamental principle of legal certainty, satisfies the two conditions referred to above and, in particular, cannot be regarded as rendering virtually impossible or excessively difficult the exercise of rights conferred by Community law, even if the expiry of those periods necessarily entails the dismissal, in whole or in part, of the action brought. | 43. Accordingly, the question submitted will be examined below in the light solely of Article 5(1)(a) of the directive, but the interpretation adopted following that examination will also apply to Article 4(1)(a) of the directive since that interpretation will be transposable, mutatis mutandis , to the latter provision. | 0 |
866,370 | 64
Furthermore, the Court has held that it is for the national court to assess whether there is a connection between the different claims brought before it, that is to say, a risk of irreconcilable judgments if those claims were determined separately and, in that regard, to take account of all the necessary factors in the case-file (see, inter alia, judgments of 11 October 2007 in Freeport, C‑98/06, EU:C:2007:595, paragraph 41; of 1 December 2011 in Painer, C‑145/10, EU:C:2011:798, paragraph 83, and of 12 July 2012 in Solvay, C‑616/10, EU:C:2012:445, paragraph 23). | 83. It is, in addition, for the referring court to assess, in the light of all the elements of the case, whether there is a connection between the different claims brought before it, that is to say a risk of irreconcilable judgments if those claims were determined separately. For that purpose, the fact that defendants against whom a copyright holder alleges substantially identical infringements of his copyright did or did not act independently may be relevant. | 1 |
866,371 | 42. The referring court explained in the context of a previous case that Jersey is a semi-autonomous dependency of the British Crown, which is represented on Jersey by the Lieutenant Governor. The United Kingdom Government, on behalf of the Crown, is responsible for defence and international relations (see, in that regard, Case C-171/96 Pereira Roque [1998] ECR I‑4607, paragraph 11). | 78. In this connection the Court has also held, as regards the transfer of the place of effective management of a company from one Member State to another Member State, that that fact cannot mean that the Member State of origin has to abandon its right to tax a capital gain which arose within the ambit of its powers of taxation before the transfer (see, to that effect, Case C-374/04 Test Claimants in Class IV of the ACT Group Litigation [2006] ECR I-11673, paragraph 59, and National Grid Indus , paragraph 46). Accordingly, the Court has held that, in accordance with the principle of fiscal territoriality linked to a temporal component, namely the taxpayer’s residence for tax purposes within national territory during the period in which the capital gains arise, a Member State is entitled to charge tax on those gains at the time when the taxpayer leaves the country (see N , paragraph 46, and National Grid Indus , paragraph 46). | 0 |
866,372 | 42. Second, the same objective is pursued by Regulation No 1612/68 – which, as stated by the Court in paragraphs 82 and 83 of its judgment in Case C-171/01 Wählergruppe Gemeinsam [2003] ECR I‑4301, is intended to clarify the requirements of Article 48 of the EC Treaty (now, after amendment, Article 39 EC) – and, in particular, by Article 10(1) thereof. | 14 According to settled case-law, the Court cannot take account of measures adopted by a Member State in order to comply with its obligations once an action for failure to fulfil those obligations has been commenced (see Case C-71/97 Commission v Spain [1998] ECR I-5991, paragraph 18). | 0 |
866,373 | 61. Since the leasing of vehicles under leasing contracts constitutes a supply of services within the meaning of Articles 6 and 9 of the Sixth Directive (see, inter alia, Case C-451/99 Cura Anlagen [2002] ECR I-3193, paragraph 19 and Case C-155/01 Cookies World [2003] ECR I-8785, paragraphs 44 and 45), such a transaction is normally subject to VAT, for which the taxable amount is determined in accordance with Article 11A(1) of the Sixth Directive. | 19 The Court of Justice has, moreover, already held that the leasing of vehicles constitutes a supply of services within the meaning of Article 9 of the Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1; the Sixth VAT Directive), those services consisting principally in negotiating, drawing up, signing and administering contracts and in making the vehicles concerned, which remain the property of the leasing company, physically available to customers (Case C-190/95 ARO Lease [1997] ECR I-4383, paragraphs 11 and 18). | 1 |
866,374 | In this regard, the Court has consistently held that a measure of general application such as a legislative act can be of individual concern to natural and legal persons only if it affects them by reason of certain attributes peculiar to them, or by reason of a factual situation which differentiates them from all other persons and distinguishes them individually in the same way as the addressee (see, to that effect, judgment of 15 July 1963, Plaumann v Commission, 25/62, EU:C:1963:17; order of 12 December 2003, Bactria v Commission, C‑258/02 P, EU:C:2003:675, paragraph 34, and the judgment of 3 October 2013, Inuit Tapiriit Kanatami and Others v Parliament and Council, C‑583/11 P, EU:C:2013:625, paragraphs 70 and 71). | 32 The application of the national rules of a Member State to providers of services established in other Member States must be appropriate for securing the attainment of the objective which those rules pursue, and must not go beyond what is necessary in order to attain it (Arblade, paragraph 35, and Mazzoleni and ISA, paragraph 26). | 0 |
866,375 | 49. As regards the assessment of a term that allows the supplier to alter unilaterally the charges for the service to be supplied, the Court has previously stated that it follows from Articles 3 and 5 of and points 1(j) and (l) and 2(b) and (d) of the annex to Directive 93/13 that it is of fundamental importance for that purpose, first, whether the contract sets out in transparent fashion the reason for and method of the variation of the charges for the service to be provided, so that the consumer can foresee, on the basis of clear, intelligible criteria, the alterations that may be made to those charges and, secondly, whether consumers have the right to terminate the contract if the charges are in fact altered (see, to that effect, Invitel , paragraphs 24, 26 and 28). | 61. It is also true that a notary must refuse to authenticate a document or agreement which does not satisfy the conditions laid down by law, regardless of the wishes of the parties. However, following such a refusal, the parties remain free to remedy the unlawfulness, amend the conditions in the document or agreement, or abandon the document or agreement (see judgment in Commission v Belgium , C‑47/08, EU:C:2011:334, paragraph 98). | 0 |
866,376 | 58
Moreover, the restriction of the scope of the judicial protection afforded by the Dublin III Regulation relied on in this respect would not be consistent with the objective, set out in recital 9 of that regulation, of strengthening the protection for applicants for international protection, since that strengthened protection is manifested principally by the grant, in essence, of procedural safeguards for those applicants (see, to that effect, judgment of 7 June 2016, Ghezelbash, C‑63/15, EU:C:2016:409, paragraphs 47 to 51). | 36. Secondly, such a prohibition would, by means of a broad interpretation of that condition governing whether comparative advertising is permitted, lead to a considerable restriction on the scope of comparative advertising (see, by analogy, De Landtsheer Emmanuel , paragraphs 70 and 71). | 0 |
866,377 | 55 First of all it should be recalled that the obligation of a Member State to take all the measures necessary to achieve the result prescribed by a directive is a binding obligation imposed by the third paragraph of Article 189 of the EC Treaty and by the directive itself (see Case 51/76 Verbond van Nederlandse Ondernemingen [1977] ECR 113, paragraph 22, and Case 152/84 Marshall [1986] ECR 723, paragraph 48). That duty to take all appropriate measures, whether general or particular, is binding on all the authorities of Member States including, for matters within their jurisdiction, the courts (see Case C-106/89 Marleasing [1990] ECR I-4135, paragraph 8). | 45. La Cour a également jugé que le principe de protection de la confiance légitime s’oppose à ce qu’une modification de la législation nationale prive un contribuable, avec effet rétroactif, du droit dont il disposait antérieurement à ladite modification d’obtenir le remboursement d’impôts perçus en violation du droit de l’Union (voir, en ce sens, arrêt Marks & Spencer, précité, point 46). | 0 |
866,378 | 22. In order to reply to that question, it is first necessary to state that while, as the Finnish Government points out, enforcement for the recovery of debts falls as a rule within the competence of the Member States, it is none the less the case that that competence must be exercised in compliance with Community law and, in particular, the Treaty provisions on freedom to move and reside within the territory of the Member States, as conferred by Article 18 EC (see, by analogy, Case C-135/99 Elsen [2000] ECR I-10409, paragraph 33, and Garcia Avello , paragraph 25). | 25. Although, as Community law stands at present, the rules governing a person's surname are matters coming within the competence of the Member States, the latter must none the less, when exercising that competence, comply with Community law (see, by way of analogy, Case C-336/94 Dafeki [1997] ECR I-6761, paragraphs 16 to 20), in particular the Treaty provisions on the freedom of every citizen of the Union to move and reside in the territory of the Member States (see, inter alia , Case C-135/99 Elsen [2000] ECR I-10409, paragraph 33). | 1 |
866,379 | 57. In that regard, it should be pointed out that, according to settled case‑law, a national court which is called upon, within the exercise of its jurisdiction, to apply provisions of Community law is under a duty to give full effect to those provisions, if necessary refusing of its own motion to apply any conflicting provision of national legislation (see, inter alia, Case 106/77 Simmenthal [1978] ECR 629, paragraphs 21 to 24; Case C‑213/89 Factortame and Others [1990] ECR I‑2433, paragraphs 19 to 21; and Case C‑119/05 Lucchini [2007] ECR I‑0000, paragraph 61). | 24THE FIRST QUESTION SHOULD THEREFORE BE ANSWERED TO THE EFFECT THAT A NATIONAL COURT WHICH IS CALLED UPON , WITHIN THE LIMITS OF ITS JURISDICTION , TO APPLY PROVISIONS OF COMMUNITY LAW IS UNDER A DUTY TO GIVE FULL EFFECT TO THOSE PROVISIONS , IF NECESSARY REFUSING OF ITS OWN MOTION TO APPLY ANY CONFLICTING PROVISION OF NATIONAL LEGISLATION , EVEN IF ADOPTED SUBSEQUENTLY , AND IT IS NOT NECESSARY FOR THE COURT TO REQUEST OR AWAIT THE PRIOR SETTING ASIDE OF SUCH PROVISION BY LEGISLATIVE OR OTHER CONSTITUTIONAL MEANS .
| 1 |
866,380 | 42 It should be remembered that, since the intellectual component and the formal component form an inseparable whole, reducing the act to writing is the necessary expression of the intention of the adopting authority (Commission v BASF and Others, paragraph 70). | 70 Since the intellectual component and the formal component form an inseparable whole, reducing the act to writing is the necessary expression of the intention of the adopting authority. | 1 |
866,381 | 82 However, in the matter of State aid, where, contrary to the provisions of Article 88(3) EC, the proposed aid has already been granted, the Commission, which has the power to require the national authorities to order its repayment, is not obliged to provide specific reasons in order to justify the exercise of that power (Joined Cases C-278/92 to C-280/92 Spain v Commission, cited above, paragraph 78). | 41. It must be concluded that Directive 2004/35 applies to damage caused by an emission, event or incident which took place after 30 April 2007 where such damage derives either from activities carried out after that date or activities which were carried out but had not finished before that date. | 0 |
866,382 | 37
According to the fundamental principle which underlies the VAT system, and which follows from Article 2 of the Sixth Directive, VAT applies to each transaction by way of production or distribution after deduction has been made of the VAT which has been levied directly on transactions relating to inputs; the right to deduct is an integral part of the VAT scheme and in principle may not be limited (see, to that effect, judgments of 6 July 1995, BP Supergas, C‑62/93, EU:C:1995:223, paragraphs 16 and 18, and of 19 September 2000, Ampafrance and Sanofi, C‑177/99 and C‑181/99, EU:C:2000:470, paragraph 34). | 29. The fact that those goods are composed of two distinct elements, namely a heat sink and a fan, which, when considered separately, could each be classified under a different subheading of the CN, namely subheadings 8473 30 90 and 8414 59 30, is not such as to call that classification into question. | 0 |
866,383 | 27 According to settled case-law, although advantages in the nature of social security benefits are not in principle alien to the concept of pay, that concept, as defined in Article 119 of the Treaty, cannot be extended to encompass social security schemes or benefits - such as, for example, retirement pensions - which are directly governed by statute to the exclusion of any element of negotiation within the undertaking or occupational sector concerned and which are obligatorily applicable to general categories of employees. Such schemes give employees the benefit of a statutory scheme, to the financing of which workers, employers and, possibly, the public authorities contribute to an extent that is determined not so much by the employment relationship between the employer and the worker as by considerations of social policy (see, inter alia, Case 80/70 Defrenne [1971] ECR 445, paragraphs 7 and 8; Case 170/84 Bilka [1986] ECR 1607, paragraphs 17 and 18; Case C-262/88 Barber [1990] ECR I-1889, paragraphs 22 and 23; and Case C-7/93 Beune [1994] ECR I-4471, paragraph 24). | 29. Cependant, il ressort de la jurisprudence qu’une mesure, même si elle n’a ni pour objet ni pour effet de traiter moins favorablement des produits en provenance d’autres États membres, relève également de la notion de mesure d’effet équivalent à des restrictions quantitatives au sens de l’article 34 TFUE si elle entrave l’accès au marché d’un État membre des produits originaires d’autres États membres (voir, en ce sens, arrêt Commission/Italie, C‑110/05, EU:C:2009:66, point 37). | 0 |
866,384 | 33. As a preliminary point, it should be noted that the legal and factual context falls to be determined by the referring court and, accordingly, that it is not for the Court of Justice to call into question findings of a factual nature (see, to that effect, Case C-153/02 Neri [2003] ECR I-13555, paragraphs 34 and 35, and Case C-347/06 ASM Brescia [2008] ECR I-0000, paragraph 28). It follows that the Court is bound by the approach to the facts adopted by the referring court, even if, as the United Kingdom Government and the French Government have argued, it may appear prima facie unlikely that use by a third party of a sign similar to a trade mark, in order to market goods which imitate those for which that mark was registered, will benefit the marketing of the goods of that third party without such use concomitantly causing harm to the image or the marketing of the goods bearing that mark. | 50. As a result, the direct link which exists under the tax integration regime between the tax advantages and the neutralisation of intra-group transactions would thus be eliminated, thereby affecting the coherence of that regime. | 0 |
866,385 | 22. Article 1 of Regulation No 918/83 does not define what is meant by ‘property intended … for meeting … household needs’. In that connection, it follows from the need for the uniform application of EU law and the principle of equality that the terms of a provision of EU law which makes no express reference to the law of the Member States for the purposes of determining its meaning and scope must normally be given an autonomous and uniform interpretation throughout the European Union (Case 327/82 Ekro [1984] ECR 107, paragraph 11; Case C-287/98 Linster [2000] ECR I-6917, paragraph 43; and Case C-170/03 Feron [2005] ECR I-2299, paragraph 26). | 13 The supply of prepared food and drink for immediate consumption is the outcome of a series of services ranging from the cooking of the food to its physical service in a recipient, whilst at the same time an infrastructure is placed at the customer' s disposal, including a dining room with appurtenances (cloak rooms, etc.), furniture and crockery. People, whose occupation consists in carrying out restaurant transactions, will have to perform such tasks as laying the table, advising the customer and explaining the food and drink on the menu to him, serving at table and clearing the table after the food has been eaten. | 0 |
866,386 | 172. The Court has therefore held in particular that, in view of the second paragraph of Article 288 EC, the Community does not incur liability on account of a legislative measure which involves choices of economic policy unless a sufficiently serious breach of a superior rule of law for the protection of the individual has occurred (see, inter alia, Joined Cases 9/71 and 11/71 Compagnie d’approvisionnement, de transport et de crédit and Grands Moulins de Paris v Commission [1972] ECR 391, paragraph 13; Bayerische HNL Vermehrungsbetriebe and Others v Council and Commission , paragraph 4; Case 50/86 Les Grands Moulins de Paris v EEC [1987] ECR 4833, paragraph 8; and Case C-119/88 AERPO and Others v Commission [1990] ECR I‑2189, paragraph 18). | 10 MOREOVER THE WORKER WILL NORMALLY RECEIVE THE BENEFITS LEGALLY PRESCRIBED NOT BY REASON OF THE EMPLOYER' S CONTRIBUTION BUT SOLELY BECAUSE THE WORKER FULFILS THE LEGAL CONDITIONS FOR THE GRANT OF BENEFITS . | 0 |
866,387 | 34 The freedom of establishment conferred by Article 52 of the Treaty on nationals of Member States of the Community, which entails for them access to, and pursuit of, activities as employed persons and the forming and management of undertakings on the same conditions as those laid down for its own nationals by the laws of the Member State where establishment is effected, includes, pursuant to Article 58 of the Treaty, the right of companies or firms formed in accordance with the laws of a Member State and having their registered office, central administration or principal place of business within the Community to pursue their activities in the Member State concerned through a branch or an agency (see Case C-264/96 ICI [1998] ECR I-4695, paragraph 20, and the case-law cited there). Those two provisions guarantee nationals of Member States of the Community who have exercised their freedom of establishment and companies or firms which are assimilated to them the same treatment in the host Member State as that accorded to nationals of that Member State. | 36 The overriding reasons relating to the public interest which have been acknowledged by the Court include the protection of workers (see Webb, cited above, paragraph 19, Joined Cases 62/81 and 63/81 Seco v EVI [1982] ECR 223, paragraph 14, and Case C-113/89 Rush Portuguesa [1990] ECR I-1417, paragraph 18), and in particular the social protection of workers in the construction industry (Guiot, paragraph 16). | 0 |
866,388 | 35. In addition, the Court has also held that Article 6(b) of Directive 2003/88 has direct effect in the sense that it confers on individuals rights upon which they are entitled to rely directly before the national courts ( Pfeiffer and Others , paragraphs 103 to 106, and Fuß , paragraphs 56 to 59). | 84. In that regard, it must be held that the Court of First Instance did not commit any error of law in disregarding the appellant’s argument that use of the trade mark Bridge (No 370836) during the reference period was established by evidence adduced for the purpose of demonstrating use of the trade mark THE BRIDGE (No 642952). | 0 |
866,389 | 56. The second part of the plea rests on the premiss that the evidence is ambiguous. However, as already observed in the context of the examination of the first part of the plea, the appraisal by the Court of First Instance of the probative force of the documents submitted to it cannot, save where the rules on the burden of proof and the taking of evidence have not been observed or the evidence has been distorted, be challenged before the Court of Justice (see also Case C‑136/92 P Commission v Brazzelli Lualdi and Others [1994] ECR I‑1981, paragraphs 49 and 66, and Case C‑182/99 P Salzgitter v Commission [2003] ECR I‑10761, paragraph 43). In the present case, that applies to the Court of First Instance’s finding that the evidence was not ambiguous but, on the contrary, was precise and consistent and thus founded the conviction that the infringement had been committed. | 91. Since both resident companies distributing dividends to other resident companies and non-resident companies making such a distribution are subject, in the State in which they are resident, to corporation tax, a national measure which is designed to avoid a series of charges to tax on distributed profits only as regards companies receiving dividends from other resident companies, while exposing companies receiving dividends from non-resident companies to a cash-flow disadvantage, cannot be justified by a relevant difference in the situation of those companies. | 0 |
866,390 | 24 Fourthly, the Court has already held, although in a different factual and legal context, in Case 66/85 Lawrie-Blum v Land Baden-Wuerttemberg [1986] ECR 2121, paragraph 28 in conjunction with paragraph 24, that a teacher does not exercise public powers even when he awards marks to pupils and participates in the decisions on whether they should move to a higher class. That must be so a fortiori in relation to the duty of a teacher, as a person in charge of pupils, to supervise them during a school trip. | 3 The Mediawet is intended to establish a pluralist and non-commercial radio and television broadcasting system. Under Articles 31 and 34 of that law, the air time available for programmes broadcast on the national radio and television network is allocated by the body responsible for supervising the implementation of the Mediawet, the Commissariaat voor de Media, in particular to broadcasting associations, associations of listeners or viewers which have legal personality and represent the main schools of thought in Dutch society. | 0 |
866,391 | 44. It is thus clear from the case-law that, whatever the mechanism adopted for preventing or mitigating the imposition of a series of charges to tax or economic double taxation, the freedoms of movement guaranteed by the Treaty preclude a Member State from treating foreign-sourced dividends less favourably than nationally-sourced dividends, unless such a difference in treatment concerns situations which are not objectively comparable or is justified by overriding reasons in the public interest (see, to that effect, Case C‑315/02 Lenz [2004] ECR I‑7063, paragraphs 20 to 49; Case C‑319/02 Manninen [2004] ECR I‑7477, paragraphs 20 to 55; and Test Claimants in the FII Group Litigation , paragraph 46). | 19 That argument cannot be accepted. The right to property safeguarded by the Community legal order does not include the right to dispose, for profit, of an advantage, such as the reference quantities allocated in the context of the common organization of a market, which does not derive from the assets or occupational activity of the person concerned (judgment in Case C-44/89 Von Deetzen v Hauptzollamt Oldenburg (Von Deetzen II) [1991] ECR I-5119, paragraph 27). | 0 |
866,392 | 83. However, it is common ground that requirements of public security must, in particular as a derogation from the fundamental principle of the free movement of capital, be interpreted strictly, with the result that their scope cannot be determined unilaterally by each Member State without any control by the institutions of the European Union. Thus, public security may be relied on only if there is a genuine and sufficiently serious threat to a fundamental interest of society (see, inter alia, Case C‑54/99 Église de scientologie [2000] ECR I‑1335, paragraph 17; Case C‑171/08 Commission v Portugal , paragraph 73; and Case C‑543/08 Commission v Portugal , paragraph 85). | 51. Accordingly, the second plea of inadmissibility must also be rejected.
The third plea of inadmissibility alleging that the Commission is seeking an opinion
Arguments of the Council | 0 |
866,393 | 48. Under Article 4(1) of the Sixth Directive, a taxable person means any person who independently carries on such economic activities. Economic activities are defined in Article 4(2) as encompassing all activities of producers, traders and persons supplying services, in particular the exploitation of tangible or intangible property for the purpose of obtaining income therefrom on a continuing basis. That concept of ‘exploitation’ refers, in accordance with the requirements of the principle that the common system of VAT should be neutral, to all those transactions, whatever their legal form (see Van Tiem , cited above, paragraph 18, and Régie dauphinoise , paragraph 15). | 18 Secondly, in accordance with the requirements of the principle that the common system of value added tax should be neutral, the term "exploitation" refers to all transactions, whatever may be their legal form, by which it is sought to obtain income from the goods in question on a continuing basis . | 1 |
866,394 | 27
Inasmuch as Directive 2001/29 does not expressly address the various elements of the fair compensation system, the Member States enjoy broad discretion in determining who is to pay that compensation. The same is true of the form, detailed arrangements and possible level of such compensation (see, to that effect, judgment of 11 July 2013, Amazon.com International Sales and Others, C‑521/11, EU:C:2013:515, point 20 and the case-law cited). | Il convient de rappeler que l’obligation de motivation prévue à l’article 296 TFUE constitue une formalité substantielle qui
doit être distinguée de la question du bien-fondé de la motivation, celui-ci relevant de la légalité au fond de l’acte litigieux
(voir arrêt Ipatau/Conseil, C‑535/14 P, EU:C:2015:407, point 37 et jurisprudence citée). En effet, la motivation d’une décision
consiste à exprimer formellement les motifs sur lesquels repose cette décision. Si ces motifs sont entachés d’erreurs, celles-ci
entachent la légalité au fond de la décision, mais non la motivation de celle-ci, qui peut être suffisante tout en exprimant
des motifs erronés (voir arrêt Bertelsmann et Sony Corporation of America/Impala, C‑413/06 P, EU:C:2008:392, point 181). Il
s’ensuit que les griefs et les arguments tendant à mettre en cause le bien-fondé d’un acte sont dénués de pertinence dans
le cadre d’un moyen visant la violation de l’article 296 TFUE. | 0 |
866,395 | 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). | 16 According to the Commission, however, the Xerox 3010 and Xerox 3010 Editor machines must be classified as photocopiers under sub-heading 9009 12 00. | 0 |
866,396 | 54
As regards the specific case of a risk of deception, it should be noted that that situation presupposes the existence of actual deceit or a sufficiently serious risk that the consumer will be deceived (judgments of 4 March 1999, Consorzio per la tutela del formaggio Gorgonzola, C‑87/97, EU:C:1999:115, paragraph 41, and of 30 March 2006, Emanuel, C‑259/04, EU:C:2006:215, paragraph 47). | 35 AS REGARDS THE QUESTION WHETHER , BY VIRTUE OF GENERAL RULE A 3 ( B ), GOODS IMPORTED TOGETHER IN A SINGLE PACKAGE CONSTITUTE ' GOODS PUT UP IN SETS ' , IT SHOULD BE NOTED THAT THAT EXPRESSION IMPLIES THAT THE GOODS ARE CLOSELY LINKED FROM THE MARKETING POINT OF VIEW , WITH THE RESULT THAT THEY ARE NOT ONLY PRESENTED TOGETHER FOR CUSTOMS CLEARANCE BUT ARE ALSO NORMALLY SUPPLIED TOGETHER , AT THE VARIOUS MARKETING STAGES AND IN PARTICULAR THE RETAIL STAGE , IN A SINGLE PACKAGE IN ORDER TO SATISFY A DEMAND OR TO PERFORM A SPECIFIC FUNCTION .
| 0 |
866,397 | 76. Although it is true that the excessive duration of the pre-litigation procedure is capable of constituting a defect rendering an action for failure to fulfil obligations inadmissible, it is clear from the case-law that such a conclusion is inevitable only where the conduct of the Commission has made it difficult to refute its arguments, thus infringing the rights of the defence, and that it is for the Member State concerned to provide evidence of such a difficulty (see Case C-287/03 Commission v Belgium [2005] ECR I-3761, paragraph 14 and case-law cited). | 14. It should be recalled that, although it is true that the excessive duration of the pre-litigation procedure is capable of constituting a defect rendering an action for failure to fulfil obligations inadmissible, it is clear from the case-law that such a conclusion is inevitable only where the conduct of the Commission has made it difficult to refute its arguments, thus infringing the rights of the defence, and that it is for the Member State concerned to provide evidence of such a difficulty (see, to that effect, Case C-96/89 Commission v Netherlands [1991] ECR I-2461, paragraphs 15 and 16, and Case C-207/97 Commission v Belgium [1999] ECR I-275, paragraphs 24 and 25). | 1 |
866,398 | 44. It is thus clear from the case-law that, whatever the mechanism adopted for preventing or mitigating the imposition of a series of charges to tax or economic double taxation, the freedoms of movement guaranteed by the Treaty preclude a Member State from treating foreign-sourced dividends less favourably than nationally-sourced dividends, unless such a difference in treatment concerns situations which are not objectively comparable or is justified by overriding reasons in the public interest (see, to that effect, Case C‑315/02 Lenz [2004] ECR I‑7063, paragraphs 20 to 49; Case C‑319/02 Manninen [2004] ECR I‑7477, paragraphs 20 to 55; and Test Claimants in the FII Group Litigation , paragraph 46). | 40 Second, with regard to the allegation of inadequacy of the statement of the reasons on which Regulation No 1580/96 is based, in that there are no statistics justifying the classification of Italy as one of the deficit areas for the 1996/97 marketing year, it must be borne in mind that, according to settled case-law, the statement of the reasons on which regulations are based is not required to specify the often very numerous and complex matters of fact or of law dealt with in the regulations, provided that the latter fall within the general scheme of the body of measures of which they form part (see Eridania, cited above, paragraph 38). | 0 |
866,399 | 65. It is not in dispute that, by the end of the period laid down in the additional reasoned opinion, Ireland had not adopted the laws, regulations and administrative provisions necessary to ensure full transposition of Article 3(3) to (6), and Article 4(2) and (3), of Directive 2003/35. Furthermore, and in accordance with settled case-law, any subsequent changes once the action for failure to fulfil obligations has been lodged cannot be taken into consideration by the Court (see, inter alia, Case C‑211/02 Commission v Luxembourg [2003] ECR I‑2429, paragraph 6). | 28. À cet égard, il y a lieu de rappeler que, en l’absence d'une harmonisation au niveau de l'Union, les désavantages pouvant découler de l’exercice parallèle des compétences fiscales des différents États membres, pour autant qu’un tel exercice n’est pas discriminatoire, ne constituent pas des restrictions aux libertés de circulation (voir arrêt du 8 décembre 2011, Banco Bilbao Vizcaya Argentaria, C‑157/10, Rec. p. I‑13023, point 38). | 0 |
Subsets and Splits
No community queries yet
The top public SQL queries from the community will appear here once available.