Unnamed: 0
int64 0
869k
| 0
stringlengths 36
32.8k
⌀ | 1
stringlengths 8
29.9k
| 2
int64 0
1
|
|---|---|---|---|
866,500 | 57. According to settled case-law, the existence of a direct and immediate link between a particular input transaction and a particular output transaction or transactions giving rise to entitlement to deduct is, in principle, necessary before the taxable person is entitled to deduct input VAT and in order to determine the extent of such entitlement (see Case C‑98/98 Midland Bank [2000] ECR I‑4177, paragraph 24; Abbey National , paragraph 26; and Investrand , paragraph 23). The right to deduct VAT charged on the acquisition of input goods or services presupposes that the expenditure incurred in acquiring them was a component of the cost of the output transactions that gave rise to the right to deduct (see Cibo Participations , paragraph 31; Kretztechnik , paragraph 35; Investrand , paragraph 23; and Securenta , paragraph 27). | 80 It follows from those various provisions that the procedures for establishing MRLs and issuing marketing authorisations are inherently linked, inasmuch as a marketing authorisation will not be issued in respect of a veterinary medicinal product for administration to food-producing animals unless an MRL has been established, and, by the same token, an MRL will not be established for a new pharmacologically active substance unless that substance is intended to be placed on the market. | 0 |
866,501 | 44
It follows from that provision that the concept of a ‘visa’, within the meaning of the Dublin III Regulation, covers not only short-stay visas and airport transit visas, the procedures and issuing conditions for which are harmonised by the Visa Code, but also long-stay visas, which do not fall within the scope of that code and may, given the current absence of general measures adopted by the EU legislature on the basis of Article 79(2)(a) TFEU, be issued in accordance with national legislation (see, to that effect, judgment of 7 March 2017, X and X, C‑638/16 PPU, EU:C:2017:173, paragraphs 41 and 44). | 31. Even if it were accepted that, as Nordea submits, swift services are, on a number of markets, essential and the only services available, the mere fact that a constituent element is essential for completing an exempt transaction still does not warrant the conclusion that the service which that element represents is exempt ( SDC , paragraph 65). | 0 |
866,502 | 33. It should be noted, however, that the first of those situations referred to by the Commission is irrelevant for the purposes of assessing the proportionality of Section 119(4) of the CTA 2010. It is settled law that losses sustained by a non-resident subsidiary cannot be characterised as definitive, as described in paragraph 55 of the judgment in Marks & Spencer (EU:C:2005:763), by dint of the fact that the Member State in which the subsidiary is resident precludes all possibility of losses being carried forward (see judgment in K , EU:C:2013:716, paragraphs 75 to 79 and the case-law cited). In such a situation, the Member State in which the parent company is resident may not allow cross-border group relief without thereby infringing Article 49 TFEU. | 8 HAVING REGARD TO THE ABOVE-MENTIONED PROVISIONS , IT SHOULD BE NOTED THAT THE INTEREST IN QUESTION IN THE MAIN ACTION HAS NO CONNECTION WITH THE SERVICES PROVIDED OR THE RECEIPT OF THE SERVICES AND DOES NOT CONSTITUTE THE CONSIDERATION ( ' ' ENTGELT ' ' ) RELATING TO A COMMERCIAL TRANSACTION . ON THE CONTRARY , IT REPRESENTS SIMPLY THE REIMBURSEMENT OF EXPENSES , THAT IS TO SAY COMPENSATION FOR THE DELAY IN PAYMENT .
| 0 |
866,503 | 42. According to settled case-law, a restriction of freedom of establishment is permissible only if it is justified by overriding reasons in the public interest. It is further necessary, in such a case, that it should be appropriate to ensuring the attainment of the objective in question and not go beyond what is necessary to attain that objective (Case C‑446/03 Marks & Spencer [2005] ECR I‑10837, paragraph 35; Case C‑196/04 Cadbury Schweppes and Cadbury Schweppes Overseas [2006] ECR I‑7995, paragraph 47; Case C‑524/04 Test Claimants in the Thin Cap Group Litigation [2007] ECR I‑2107, paragraph 64; and Case C‑303/07 Aberdeen Property Fininvest Alpha [2009] ECR I‑5145, paragraph 57). | 53. It must be observed, first of all, that the fact that the same Judge in the two successive formations was entrusted with the duties of Judge-Rapporteur is, by itself, irrelevant to the assessment of compliance with the requirement of impartiality, since those duties are performed in a collegiate formation of the Court. | 0 |
866,504 | 9 It is true that any judicial review must also verify whether the appointing authority exercised its discretion within the self-imposed limits contained in the vacancy notice (see the judgment of the Court of Justice in Case C-343/87 Culin v Commission [1990] ECR I-225, paragraph 19); however, account must be taken of the finding made by the Court of First Instance in paragraph 24 of its judgment that "there is no objective indication in the documents before the Court of First Instance that, prior to performing the tasks of Head of the State Monopolies and Public Enterprises Division, Mr Waterschoot did not satisfy the conditions required for submitting his application for the post in question". This being an assessment of fact, the Court of Justice has no jurisdiction to examine it further. | 23. It therefore follows that all navigation activity for commercial purposes comes within the scope of the exemption from the harmonised excise duty provided for in the first paragraph of Article 8(1)(c) of Directive 92/81. | 0 |
866,505 | 36
Similarly, the special tax must be regarded as incompatible with Article 110 TFEU, since it presented identical characteristics to those of OUG No 50/2008, which are incompatible with that article (see, to that effect, judgment of 14 April 2015 in Manea, C‑76/14, EU:C:2015:216, paragraph 45). The tax on polluting emissions levied pursuant to Law No 9/2012, in the version applicable from 1 January 2013 to 15 March 2013, is also incompatible with Article 110 TFEU due to its detailed rules for levying that tax and due to the fact, inter alia, of having been levied only on second-hand domestic vehicles for which no taxes on the registration of vehicles previously in force in Romania had been paid (see, to that effect, judgment of 14 April 2015 in Manea, C‑76/14, EU:C:2015:216, paragraphs 47 to 50). | 55 In addition, it indicated how it was possible for the unlawful conduct of the Danish tenderers to have led to an erroneous assessment of the market by the Community authorities likely to result in the purchase of excessive quantities of beef and veal, possibly at higher prices. In so doing, it established the probability that harm was caused to the Community budget. The Commission cannot be required to do more than that, since it cannot carry out the systematic checks and since analysis of the current state of a given market depends on information gathered by the Member States (see Case C-48/91 Netherlands v Commission, cited above, paragraph 17). | 0 |
866,506 | 49. On the other hand, other bodies managing statutory social security systems and displaying some of the characteristics referred to in paragraph 47 of the present judgment, namely being non-profit-making and engaging in activity of a social character which is subject to State rules that include solidarity requirements in particular, have been considered to be undertakings engaging in economic activity (see Case C-244/94 Fédération française des sociétés d’assurance and Others [1995] ECR I-4013, paragraph 22, and Case C-67/96 Albany [1999] ECR I-5751, paragraphs 84 to 87). | 87 The answer to the first question must therefore be that a pension fund charged with the management of a supplementary pension scheme set up by a collective agreement concluded between organisations representing employers and workers in a given sector, to which affiliation has been made compulsory by the public authorities for all workers in that sector, is an undertaking within the meaning of Article 85 et seq. of the Treaty.
The third question | 1 |
866,507 | 36
On the other hand, the effect of the possible pursuit of the activity at issue in the main proceedings on an ancillary basis on the economic nature of that activity must be determined by examining all the circumstances in which the agricultural engineering works are operated in order to determine whether they are actually used for the purpose of obtaining income on a continuing basis (see, to that effect, judgments of 26 September 1996 in Enkler, C‑230/94, EU:C:1996:352, paragraph 27, and 19 July 2012 in Rēdlihs, C‑263/11, EU:C:2012:497, paragraph 34). | 57. Article 12 EC, which enshrines the general principle that there can be no discrimination on grounds of nationality, applies independently only to situations governed by Community law in respect of which the Treaty lays down no specific prohibition of discrimination (see Case C-100/01 Oteiza Olazabal [2002] ECR I‑10981, paragraph 25, and Case C-289/02 AMOK [2003] ECR I-0000, paragraph 25). | 0 |
866,508 | 60. En vertu de l’article 21 du statut de la Cour de justice et de l’article 38, paragraphe 1, sous c), du règlement de procédure, il incombe à la Commission d’indiquer, dans les conclusions de la requête déposée au titre de l’article 226 CE, les griefs précis sur lesquels la Cour est appelée à se prononcer (voir, en ce sens, arrêts du 13 décembre 1990, Commission/Grèce, C‑347/88, Rec. p. I‑4747, point 28, et du 31 mars 1992, Commission/Danemark, C‑52/90, Rec. p. I‑2187, point 17). Ces conclusions doivent être formulées de manière non équivoque, afin d’éviter que la Cour ne statue ultra petita ou bien n’omette de statuer sur un grief (voir arrêts du 14 décembre 1962, Meroni/Haute Autorité, 46/59 et 47/59, Rec. p. 783, 801; du 20 novembre 2003, Commission/France, C‑296/01, Rec. p. I‑13909, point 121, ainsi que du 15 juin 2006, Commission/France, C‑255/04, Rec. p. I‑5251, point 24). | 58
It follows from the Court’s settled case-law that the General Court’s assessment of the facts of the case before it does not constitute a point of law falling within the scope of the Court’s power of review, unless the General Court’s findings are vitiated by a substantive error or distortion which is manifest from the documents in the file. | 0 |
866,509 | 35. Secondly, that legislation must make provision for a procedure enabling interested parties to have new species of mammals included in the national list of authorised species. The procedure must be one which is readily accessible, which presupposes that it is expressly provided for in a measure of general application, and can be completed within a reasonable time, and, if it leads to a refusal to include a species – it being obligatory to state the reasons for that refusal – the refusal decision must be open to challenge before the courts (see, by analogy, Case C-344/90 Commission v France , paragraph 9, and Case C-24/00 Commission v France , paragraphs 26 and 37). | 40. It follows that the term "needs in the general interest" in Article 1(b) of Directive 93/36 is a Community-law concept and must be interpreted in the light of the context of that article and the purpose of that directive. | 0 |
866,510 | 44. In those circumstances, in order to find that the licensing agreement in question arose from an abusive practice designed to benefit from a lower rate of VAT in Madeira, it is necessary to establish that that agreement constituted a wholly artificial arrangement concealing the fact that the services concerned, that is to say, operation of the website using WML’s know-how, were not actually supplied in Madeira by Lalib, but were in fact supplied in Hungary by WML. As regards determining the actual place of that supply, such a finding must be based on objective factors which are ascertainable by third parties, such as the physical existence of Lalib in terms of premises, staff and equipment (see, by analogy, judgment in Cadbury Schweppes and Cadbury Schweppes Overseas , C‑196/04, EU:C:2006:544, paragraph 67). | 18 Thirdly, it is important to point out that in order for services such as those in question in the main proceedings, namely the organisation of professional training courses, to fall within the scope of Article 59 of the Treaty, it is sufficient for them to be provided to nationals of a Member State on the territory of another Member State, irrespective of the place of establishment of the provider or recipient of the services. | 0 |
866,511 | 18. The Court has consistently held that the question whether there has been a failure to fulfil obligations must be examined on the basis of the position in which the Member State found itself at the end of the period laid down in the reasoned opinion (see, inter alia, Case C-173/01 Commission v Greece [2002] ECR I-6129, paragraph 7, and Case C-114/02 Commission v France [2003] ECR I-3783, paragraph 9). | 19 AS HAS BEEN STATED IN CONNECTION WITH THE EXAMINATION OF THE TERM "ECONOMIC ACTIVITIES", THE SIXTH DIRECTIVE IS CHARACTERIZED BY ITS GENERAL SCOPE AND BY THE FACT THAT ALL EXEMPTIONS MUST BE EXPRESSLY PROVIDED FOR AND PRECISELY DEFINED . | 0 |
866,512 | 44. First, under Article 63 of Regulation No 40/94, a Board of Appeal’s decision may be annulled or altered only on grounds of lack of competence, infringement of an essential procedural requirement, failure to comply with the EC Treaty, with Regulation No 40/94 or with any rule of law relating to their application, or misuse of power. Accordingly, the review of that decision by the Community Courts is confined to a review of the legality of that decision, and is thus not intended to re-examine the facts which were assessed within OHIM, requiring new factual submissions made to that body to be taken into consideration (see, to that effect, Case C‑214/05 P Rossi v OHIM [2006] ECR I-7057, paragraph 50, and Case C-29/05 P OHIM v Kaul [2007] ECR I‑0000, paragraph 54). | 133. Nevertheless, such a risk depends on a number of factors, such as the degree of similarity between the arguments put forward in the two cases. If the Commission’s pleadings are repeated only in part, partial disclosure could be sufficient to prevent any risk of undermining the pending proceedings. | 0 |
866,513 | 39
In that regard, the Court has held that the entire surrender procedure between Member States provided for by the Framework Decision is, in accordance with that decision, carried out under judicial supervision, ensuring that decisions relating to European arrest warrants are attended by all the guarantees appropriate for decisions of such a kind (see, to that effect, judgment of 30 May 2013, F., C‑168/13 PPU, EU:C:2013:358, paragraphs 39 and 46). | 18 It is true that the terms `establishment' and `organisation' suggest the existence of an individualised entity performing a particular function. Those conditions are, however, satisfied not only by legal persons but also by one or more natural persons running a business. | 0 |
866,514 | 25 In Kleinwort Benson, the Court observed, in paragraph 19, that, unlike the situation in the Dzodzi line of cases, the provisions of the Convention which the Court was asked to interpret had not been rendered applicable as such by the law of the contracting State concerned. In paragraph 16 of its judgment in Kleinwort Benson the Court pointed out that the Act of Parliament in question took the Convention only as a model and only partially reproduced its terms. It went on to note, in paragraph 18, that express provision was made in the Act for the authorities of the contracting State concerned to adopt modifications `designed to produce divergence' between provisions of the Act and the corresponding provisions of the Convention. Furthermore, the Act also made an express distinction between the provisions applicable to Community situations and those applicable to domestic situations. In the first case, in interpreting the relevant provisions of the Act, the national courts were bound by the case-law of the Court on the Convention, whereas in the second case they had only to take account of it, so that they could set it aside. | 90. It must be borne in mind that, pursuant to Article 11(3) of Directive 2011/92 and Article 25(3) of Directive 2010/75, environmental protection organisations are deemed to have either a sufficient interest or rights which may be impaired, depending on which of those conditions governing the admissibility of actions is adopted by the national legislation (see, to that effect, judgment in Bund für Umwelt und Naturschutz Deutschland, Landesverband Nordrhein-Westfalen , C‑115/09, EU:C:2011:289, paragraph 40). | 0 |
866,515 | 31. It is also clear from paragraph 6 of the general considerations of the Framework Agreement that measures to reconcile work and family life should encourage the introduction in the Member States of new flexible ways of organising work and time which are better suited to the changing needs of society, taking the needs of both undertakings and workers into account ( Meerts , paragraph 36). | 45. By contrast, concerning the warehousekeeper such as in the present case TOP Logistics, it must be held that its provision of a warehouse service for goods bearing another’s trade mark does not constitute use of a sign identical to that trade mark for goods or services identical or similar to those in respect of which the mark is registered. Inasmuch as such a service provider permits such use by its customers, its role cannot be assessed under Directive 89/104 but must be examined, if necessary, from the point of view of other rules of law (see, by analogy, judgment in Frisdranken Industrie Winters , C‑119/10, EU:C:2011:837, paragraphs 28 to 35). | 0 |
866,516 | 34. It will thus be for the referring court to classify the products at issue in the main proceedings in the light of the answers provided by the Court to the questions it has referred (judgment in Panasonic Italia and Others , C‑472/12, EU:C:2014:2082, paragraph 33 and the case-law cited). | 59. Therefore, in order to determine whether a pension paid under a scheme such as that established by the BeamtVG falls within the scope of Article 119 of the Treaty and that of Article 141(1) and (2) EC, it is appropriate to consider whether the pension satisfies the three criteria mentioned above. | 0 |
866,517 | 53. As regards the third part of the first ground of appeal, it should be noted, first, that, where there is no similarity between the earlier mark and the mark applied for, the reputation of or the well-known nature attaching to the earlier mark and the fact that the goods or services concerned are identical or similar are not sufficient for it to be found that there is a likelihood of confusion between the marks at issue (see, to that effect, Case C-106/03 P Vedial v OHIM [2004] ECR I‑9573, paragraph 54; Case C‑234/06 P Il Ponte Finanziaria v OHIM [2007] ECR I‑7333, paragraphs 50 and 51; and the judgment of 11 December 2008 in Case C‑57/08 P Gateway v OHIM , paragraphs 55 and 56). | 18 Admittedly, it must be acknowledged that some provisions of the directive, in particular the definitions set out in Article 1, affect the functioning of the internal market. | 0 |
866,518 | 56 It must, however, be observed that, since Article 90(2) is a provision which permits, in certain circumstances, derogation from the rules of the Treaty, it must be restrictively interpreted (see, to that effect, GT-Link, cited above, paragraph 50). | 95. Il s’ensuit qu’une demande visant à obtenir réparation du préjudice causé par le non-respect, par le Tribunal, d’un délai de jugement raisonnable ne peut être soumise directement à la Cour dans le cadre d’un pourvoi, mais doit être introduite devant le Tribunal lui-même. | 0 |
866,519 | 23. It is clear from settled case-law that the principle of res judicata extends only to the matters of fact and law actually or necessarily settled by the judicial decision in question (Case C‑281/89 Italy v Commission [1991] I‑347, paragraph 14; Order in Case C‑277/95 P Lenz v Commission [1996] I‑6109, paragraph 50, and Joined Cases C‑238/99 P, C‑244/99 P, C‑245/99 P, C‑247/99 P, C‑250/99 P to C‑252/99 P and C‑254/99 P Limburgse Vinyl Maatschappij and Others v Commission [2002] I‑8375, paragraph 44). | 55. The provisions of those two instruments contain nothing to permit the inference that their scope is limited to fixed-term contracts concluded by workers with employers in the private sector alone. | 0 |
866,520 | 29
It must be recalled that, according to the Court’s case-law, first, the examination of the absolute grounds for refusal must be carried out in relation to each of the goods or services for which trade mark registration is sought and, secondly, that the decision by which the competent authority refuses registration of a mark must, in principle, state reasons in respect of each of those goods or services (judgment of 15 February 2007, BVBA Management, Training en Consultancy, C‑239/05, EU:C:2007:99, paragraph 34, and order of 18 March 2010, CFCMCEE v OHIM, C‑282/09 P, EU:C:2010:153, paragraph 37). | 12 A CET EGARD, IL CONVIENT D' ADMETTRE, AINSI QUE LA COMMISSION L' A FAIT OBSERVER AVEC RAISON, QU' UN OPERATEUR AYANT LIBREMENT ARRETE SA PRODUCTION PENDANT UN CERTAIN TEMPS NE PEUT PAS LEGITIMEMENT S' ATTENDRE A POUVOIR REPRENDRE LA PRODUCTION DANS LES MEMES CONDITIONS QUE CELLES QUI PREVALAIENT AUPARAVANT, ET A NE PAS ETRE SOUMIS A D' EVENTUELLES REGLES, ENTRE-TEMPS ARRETEES, RELEVANT DE LA POLITIQUE DES MARCHES OU DE LA POLITIQUE DES STRUCTURES . | 0 |
866,521 | 46
That provision, in so far as it amounts to a derogation from the fundamental principle of free movement of capital, must be interpreted strictly. It may not be therefore interpreted as meaning that all tax legislation that draws a distinction between taxpayers on the basis of their place of residence or the Member State in which they invest their capital is automatically compatible with the TFEU. Indeed, the derogation in Article 65(1)(a) TFEU is itself limited by Article 65(3) TFEU, which provides that the national provisions referred to in paragraph 1 of that Article ‘shall not constitute a means of arbitrary discrimination or a disguised restriction on the free movement of capital and payments as defined in Article 63 [TFEU]’ (judgment of 10 April 2014 in Emerging Markets Series of DFA Investment Trust Company, C‑190/12, EU:C:2014:249, paragraphs 55 and 56 and the case-law cited). | 46. Where the declarant applies for a revision, its application must be examined by the customs authorities, at least in relation to the question whether or not there is cause to carry out such a revision. | 0 |
866,522 | 31. It should first be noted in this regard that, as the Advocate General has mentioned at point 33 of his Opinion, the Court has consistently held that Community law does not detract from the power of the Member States to organise their social security systems and that, in the absence of harmonisation at Community level, it is for the legislation of each Member State to determine both the conditions concerning the right or duty to be insured with a social security scheme and the conditions for entitlement to benefits. Nevertheless, the Member States must comply with Community law when exercising that power (Case C-157/99 Geraets-Smits and Peerbooms [2001] ECR I-5473, paragraphs 44 to 46). | 393. However, the Court of First Instance was correct, and made no error of law capable of being condemned on appeal, to hold that the information provided by the applicant and capable, in principle, of coming within situations permitting a reduction in the fine under Section D, point 2, of the Leniency Notice, would not necessarily have had to induce the Commission to grant the applicant a reduction under that notice. | 0 |
866,523 | 30 In that judgment, the Court referred to its judgment in Case 15/74 Centrafarm v Sterling Drug [1974] ECR 1147 in which it held, in paragraphs 8 and 9, that as an exception, on grounds of the protection of industrial and commercial property, to one of the fundamental principles of the common market, Article 36 of the Treaty admitted such derogation only in so far as it was justified for the purpose of safeguarding rights constituting the specific subject-matter of that property, which, as regards patents, is, in particular, in order to reward the creative effort of the inventor, to guarantee that the patentee has the exclusive right to use an invention with a view to manufacturing industrial products and putting them into circulation for the first time, either directly or by the grant of licences to third parties, as well as the right to oppose infringements. | 39. For the sake of completeness, it must be noted that, as recitals 3, 21 and 24 in the preamble to Regulation No 1782/2003 make clear, environmental protection forms part of the objectives of the single payment scheme. The Court has also held that environmental protection, one of the essential objectives of the European Union, must be regarded as forming part of the common agricultural policy (Case C-428/07 Horvath [2009] ECR I-6355, paragraph 29). Moreover, Article 2 point (1) of Regulation No 796/2004 expressly provides that arable land, and consequently agricultural areas pursuant to Article 2(a) of Regulation No 795/2004, is land maintained in good agricultural and environmental condition within the meaning of Article 5 of Regulation No 1782/2003. | 0 |
866,524 | 31. Therefore, it is solely for the national authorities, under the supervision of the courts, to determine the criteria for the distinction between economic and non-economic activities reflecting the part of the input expenditure actually to be attributed, respectively, to those two types of activity, having regard to the aims and broad logic of the Sixth Directive (judgment in Securenta , C‑437/06, EU:C:2008:166, paragraph 39). | 66 The Court then said that, according to information provided by the Italian Government and not disputed, a time-limit similar to that at issue applied also to actions for repayment of certain indirect taxes, and that it did not appear from the wording of Article 13 of Decree No 641/1972 that it applied only to actions based on Community law. The Court also said that it was clear from the case-law of the Corte suprema di cassazione that the time-limits relating to taxes applied also to actions for repayment of charges or dues levied under laws that had been declared incompatible with the Italian constitution (Edis, paragraph 38). | 0 |
866,525 | 37 First, it is well established in case-law that a product which is lawfully marketed in one Member State must in principle be able to be marketed in any other Member State without being subject to additional controls, save in the case of exceptions provided for or allowed by Community law (see, in particular, Case 120/78 Rewe-Zentral (Cassis de Dijon) [1979] ECR 649, paragraph 14, and Case C-123/00 Bellamy and English Shop Wholesale [2001] ECR I-2795, paragraph 18). | 63 The aid granted by the Netherlands was intended to prevent the service stations located near the German border from experiencing a drop in turnover as a result of the increase in fuel prices following the rise in excise duties in the Netherlands, given the more competitive rates in Germany. Conversely, the Temporary Regulation stated that, in the event of an increase in the German excise duties, the level of the subsidies would be reduced. | 0 |
866,526 | 22
In order to reply to the questions referred, it is necessary first of all to determine whether the advertisements which are the subject of the prohibition at issue in the main proceedings constitute commercial practices within the meaning of Article 2(d) of Directive 2005/29 and are therefore subject to the rules laid down by that directive (see, by analogy, judgment of 9 November 2010, Mediaprint Zeitungs- und Zeitschriftenverlag, C‑540/08, EU:C:2010:660, paragraph 16). | 37. Selon une jurisprudence constante, les restrictions à la liberté d’établissement, qui sont applicables sans discrimination tenant à la nationalité, peuvent être justifiées par des raisons impérieuses d’intérêt général, à condition qu’elles soient propres à garantir la réalisation de l’objectif poursuivi et n’aillent pas au-delà de ce qui est nécessaire pour atteindre cet objectif (arrêts du 10 mars 2009, Hartlauer, C‑169/07, Rec. p. I‑1721, point 44, ainsi que du 19 mai 2009, Apothekerkammer des Saarlandes e.a., C‑171/07 et C‑172/07, Rec. p. I‑4171, point 25). | 0 |
866,527 | 80 It should be borne in mind from the outset that the Community legislature enjoys a wide discretionary power in matters concerning the common agricultural policy, corresponding to the political responsibilities given to it by Articles 34 EC to 37 EC. Consequently, judicial review must be limited to verifying that the measure in question is not vitiated by any manifest error or misuse of powers and that the authority concerned has not manifestly exceeded the limits of its power of assessment (see, to that effect, Case C-331/88 Fedesa and Others [1990] ECR I-4023, paragraphs 8 and 14). | 46 THE EFFECT OF THE ANNULMENT OF THE ACT OF THE PRESIDENT OF THE PARLIAMENT IS TO DEPRIVE THE 1986 BUDGET OF ITS VALIDITY . IT IS THEREFORE NOT NECESSARY TO GIVE A DECISION ON THE COUNCIL ' S CLAIM FOR THE TOTAL ANNULMENT OF THE BUDGET .
| 0 |
866,528 | 7 IN THE SECOND PLACE , IT MUST BE EMPHASIZED THAT , AMONGST THE OTHER DOCUMENTS PRODUCED IN SUPPORT OF THE APPLICATION FOR REVISION , THE APPLICANT RELIES ABOVE ALL ON TWO DOCUMENTS THE EXISTENCE AND CONTENT OF WHICH HE MENTIONED IN HIS APPLICATION FOR ANNULMENT AND THE DISCOVERY OF WHICH HE ASKED FOR IN THOSE PROCEEDINGS . ONE IS THE LETTER SENT ON 17 MARCH 1980 BY MR DE GROOTE TO MR SCHUSTER , IN ANSWER TO THE LATTER ' S LETTER OF 15 FEBRUARY 1980 , MENTIONING THAT THE APPLICANT HAD EXPRESSED HIS WILLINGNESS TO ACCEPT THE DUTIES ATTACHED TO THE POST CONNECTED WITH FAST REACTOR REPROCESSING IN DIRECTORATE GENERAL XII . THE OTHER DOCUMENT IS A LETTER OF 28 APRIL 1980 IN WHICH MR SCHUSTER TOLD MR DE GROOTE THAT HE HAD DECIDED TO WITHDRAW THE OFFER OF THAT POST , SINCE HE DID NOT WISH TO IMPOSE HIS AUTHORITY IN ORDER TO FORCE THE APPLICANT INTO A DEPARTMENT WHERE HE WAS NOT WANTED .
| 41. According to settled case-law, a restriction on the freedom of establishment is permissible only if it is justified by overriding reasons in the public interest. It is further necessary, in such a case, that it should be appropriate to ensuring the attainment of the objective in question and not go beyond what is necessary to attain that objective (see National Grid Indus , paragraph 42 and the case-law cited). | 0 |
866,529 | 65. The Court has already held that the various parts of a work enjoy protection under Article 2(a) of Directive 2001/29, provided that they contain some of the elements which are the expression of the intellectual creation of the author of the work (Case C‑5/08 Infopaq International [2009] ECR I‑6569, paragraph 39). | 57. En conséquence, selon une jurisprudence constante de la Cour, l’État membre destinataire d’une décision l’obligeant à récupérer des aides illégales est tenu, en vertu de l’article 288 TFUE, de prendre toutes les mesures propres à assurer l’exécution de cette décision. Il doit parvenir à une récupération effective des sommes dues (arrêts du 5 octobre 2006, Commission/France, C‑232/05, Rec. p. I‑10071, point 42; Commission/Pologne, précité, point 55, ainsi que du 20 octobre 2011, Commission/France, C-549/09, point 27). | 0 |
866,530 | It must be borne in mind that, in an appeal, the Court of Justice has no jurisdiction to establish the facts or, in principle, to examine the evidence which the General Court accepted in support of those facts. Provided that the evidence has been properly obtained and that the general principles of law and the rules of procedure in relation to the burden of proof and the taking of evidence have been observed, it is for the General Court alone to assess the value which should be attached to the evidence produced to it. Save where the evidence adduced before the General Court has been distorted, that assessment therefore does not constitute a point of law which is subject to review by the Court of Justice (judgment of 18 January 2017, Toshiba v Commission, C‑623/15 P, not published, EU:C:2017:21, paragraph 39). | 74. Whether a national measure such as that at issue in the main proceedings falls within one or the other of those two categories of technical regulation depends on the scope of the prohibition laid down by that measure. | 0 |
866,531 | 38. By dissociating the right to a deduction of the input VAT paid in respect of expenses incurred for the needs of the economic activity of a taxable person from the legal relation which links the taxable person to the persons working for its undertaking – and for whose work those expenses were incurred – that interpretation simplifies the application of the provisions of the Sixth Directive and contributes to ensuring accurate and reliable collection of VAT (see, to that effect, Case C‑421/10 Stoppelkamp [2011] ECR I‑0000, paragraph 34, and Case C‑218/10 ADV Allround [2012] ECR I‑0000, paragraph 31). | 31. Furthermore, that interpretation is consistent with the principle of legal certainty since, by making more predictable the determination of the place where the service is deemed to be supplied, it simplifies the application of the provisions of the Sixth Directive and contributes to ensuring accurate and reliable collection of VAT (see, to that effect, Case C‑421/10 Stoppelkamp [2011] ECR I‑9309, paragraph 34). | 1 |
866,532 | 28. It should however be noted that the obligation to provide insurance cover against civil liability for damage caused to third parties by motor vehicles is distinct from the extent of the compensation to be afforded to them on the basis of the civil liability of the insured person. Whereas the former is defined and guaranteed by European Union legislation, the latter is, essentially, governed by national law (Case C‑277/12 Drozdovs [2013] ECR, paragraph 30). | 30. It should however be noted that the obligation to provide insurance cover against civil liability for damage caused to third parties by motor vehicles is distinct from the extent of the compensation to be afforded to them on the basis of the civil liability of the insured person. Whereas the former is defined and guaranteed by European Union legislation, the latter is, essentially, governed by national law ( Marques Almeida , paragraph 28 and the case‑law cited). | 1 |
866,533 | 66. As regards, next, the argument concerning the balanced apportionment of the power to tax, it should be recalled that such a justification may be accepted, in particular, where the system in question is designed to prevent conduct capable of jeopardising the right of a Member State to exercise its tax jurisdiction in relation to activities carried out on in its territory (see Case C‑347/04 Rewe Zentralfinanz [2007] ECR I‑2647, paragraph 42; Oy AA , paragraph 54; and Amurta , paragraph 58). | 39. Pursuant to Article 15(1)(d) of the basic regulation, the average loss is equal to the difference between the total amount of refunds and the total amount of levies on the total tonnage of export obligations to be fulfilled during the marketing year concerned. The estimate of the total loss is, according to Article 15(1)(e) of that regulation, calculated by multiplying the exportable surplus by the average loss. | 0 |
866,534 | 55. Lastly, as the Court of Justice has noted on numerous occasions, it is incompatible with the binding effect that Article 288 TFEU ascribes to Directive 2008/50 to exclude, in principle, the possibility of the obligation imposed by that directive being relied on by the persons concerned. That consideration applies particularly in respect of a directive whose objective is to control and reduce atmospheric pollution and which is designed, therefore, to protect public health (see, to that effect, judgment in Janecek , EU:C:2008:447, paragraph 37). | 49 Furthermore, it is undisputed that a number of acts of vandalism were filmed by television cameras, that the demonstrators' faces were often not covered and that the groups of farmers responsible for the violent demonstrations are known to the police. | 0 |
866,535 | 28. Second, the notion of aid can thus encompass not only positive benefits such as subsidies, loans or direct investment in the capital of enterprises, but also interventions which, in various forms, mitigate the charges which are normally included in the budget of an undertaking and which therefore, without being subsidies in the strict sense of the word, are of the same character and have the same effect (see inter alia Case C-156/98 Germany v Commission [2000] ECR I-6857, paragraph 25, and Joined Cases C-328/99 and C-399/00 Italy and SIM 2 Multimedia v Commission [2003] ECR I-4035, paragraph 35). | 37. It therefore appears that, in addition to the criterion of whether a substance constitutes a production residue, a second relevant criterion for determining whether or not that substance is waste for the purposes of Directive 75/442 is the degree of likelihood that that substance will be reused, without any further processing prior to its reuse. If, in addition to the mere possibility of reusing the substance, there is also a financial advantage to the holder in so doing, the likelihood of reuse is high. In such circumstances, the substance in question must no longer be regarded as a burden which its holder seeks to " discard" , but as a genuine product. | 0 |
866,536 | 64. As already pointed out at paragraph 37 above, the interpretation of Regulation No 1408/71 thus arrived at is to be understood without prejudice to the outcome which might result were the provisions of primary law found to be applicable. The finding that a national measure may be consistent with a provision of a secondary law measure, in this case Regulation No 1408/71, does not necessarily have the effect of removing that measure from the scope of the Treaty’s provisions (Case C‑208/07 von Chamier-Glisczinski [2009] ECR I‑6095, paragraph 66 and the case‑law cited, and van den Booren , paragraph 38). | 66. That said, the Court’s interpretation of Regulation No 1408/71 in response to the first question submitted for a preliminary ruling must be understood without prejudice to the solution which flows from the potential applicability of provisions of primary law (see, by way of analogy, Acereda Herrera , cited above, paragraph 38). The finding that a national measure may be consistent with a provision of a secondary law measure, in this case Regulation No 1408/71, does not necessarily have the effect of removing that measure from the scope of the Treaty’s provisions (see, to that effect, Case C‑158/96 Kohll [1998] ECR I‑1931, paragraph 25, and Case C‑372/04 Watts [2006] ECR I‑4325, paragraph 47). It follows that the applicability, as the case may be, of Articles 19 or 22 of Regulation No 1408/71 to a situation such as that at issue in the main proceedings does not of itself prevent the person concerned from claiming, pursuant to primary law, the payment of certain costs relating to care received in a care home situated in another Member State, under rules different to those provided for in those articles (see, by analogy, Case C‑368/98 Vanbraekel and Others [2001] ECR I‑5363, paragraphs 37 to 53, along with Watts , cited above, paragraph 48). | 1 |
866,537 | 89. Applied to the classification of a measure as aid, that principle requires a statement of the reasons for which the Commission considers that the measure concerned falls within the scope of Article 87(1) EC. In that connection, even in cases where it is clear from the circumstances under which it was granted that the aid is liable to affect trade between Member States or to distort or threaten to distort competition, the Commission must at least set out those circumstances in the statement of reasons for its decision (Case 57/86 Greece v Commission [1988] ECR 2855, paragraph 15, Joined Cases C-329/93, C-62/95 and C-63/95 Germany v Commission [1996] ECR I-5151, paragraph 52, and Case C-156/98 Germany v Commission , paragraph 98). | 28. À cet égard, la Cour a déjà jugé, dans une situation où un «produit» au sens de l’article 1 er du règlement nº 469/2009 est protégé par plusieurs brevets de base détenus, le cas échéant, par des titulaires différents, qu’il s’agisse de brevets sur ce produit, de brevets sur des procédés d’obtention de celui-ci ou de brevets portant sur une application dudit produit, que, conformément à l’article 3, sous c), de ce règlement, chacun de ces brevets est susceptible d’ouvrir droit à un CCP, mais qu’il ne saurait être délivré plus d’un certificat pour chaque brevet de base (voir arrêts du 23 janvier 1997, Biogen, C‑181/95, Rec. p. I‑357, point 28, et du 3 septembre 2009, AHP Manufacturing, C‑482/07, Rec. p. I‑7295, points 22 et 23). Dans une telle situation, les types de brevets appartenant, le cas échéant, à chacun de ces titulaires auront, à cet égard, des conséquences sur la protection pouvant être obtenue par CCP puisque, pour un brevet protégeant un produit en tant que tel, la protection conférée par le CCP couvrira ce produit, tandis que, pour un brevet portant sur un procédé d’obtention d’un produit, cette protection portera uniquement sur le procédé d’obtention de ce produit ou, si le droit applicable à ce brevet le prévoit, éventuellement sur le produit directement obtenu par ce procédé (voir ordonnance University of Queensland et CSL, précitée, point 39) et, pour un brevet portant sur une application thérapeutique nouvelle d’un principe actif, connu ou non, la protection conférée par le CCP pourra couvrir non pas le principe actif en tant que tel, mais uniquement l’utilisation nouvelle de ce produit [arrêt du 19 juillet 2012, Neurim Pharmaceuticals (1991), C‑130/11, point 25]. | 0 |
866,538 | 35. That objective of the Unfair Commercial Practices Directive, which is to fully protect consumers against practices of that kind, relies on the assumption that, in relation to a trader, the consumer is in a weaker position, in that the consumer must be considered to be economically weaker and less experienced in legal matters than the other party to the contract (see, by analogy, Shearson Lehman Hutton , paragraph 18). | 46. The exceptions to the obligation of mutual recognition of driving licences issued in Member States without any formality, which balances that principle against the principle of road safety, cannot be interpreted broadly without depriving of all substance the principle of mutual recognition of driving licences issued in other Member States in accordance with Directive 91/439 (see, to that effect, order of 9 July 2009 in Case C‑445/08 Wierer , paragraph 52, and Scheffler , paragraph 63). | 0 |
866,539 | 19. Second, in order to provide a helpful answer to the national court which has referred a question to it for a preliminary ruling, the Court may deem it necessary to consider provisions of Community law to which the national court has not referred in its question (Case 35/85 Tissier [1986] ECR 1207, paragraph 9, and Case C-107/98 Teckal [1999] ECR I-8121, paragraph 39). | 31. It must also be noted that the intended use of a product may also constitute an objective criterion for classification if it is inherent to the product, and that inherent character must be capable of being assessed on the basis of the product’s objective characteristics and properties (see RUMA , C‑183/06, EU:C:2007:110, paragraph 36, and Roeckl Sporthandschuhe , EU:C:2010:237, paragraph 28). | 0 |
866,540 | 20 Next, according to the case-law of the Court, the general prohibition of discrimination on grounds of nationality laid down by Article 7 of the EEC Treaty (now Article 6 of the EC Treaty) has been implemented, in the particular fields which they govern, by Articles 48, 52 and 59 of the Treaty. Consequently, any rules incompatible with those provisions are also incompatible with Article 6 of the Treaty (Case 305/87 Commission v Greece [1989] ECR 1461, paragraph 12). Article 6 of the EC Treaty therefore applies independently only to situations governed by Community law in regard to which the Treaty lays down no specific non-discrimination rules (Commission v Greece, cited above, paragraph 13, and Case C-1/93 Halliburton Services [1994] ECR I-1137, paragraph 12). | 41. Afin de répondre à cette question, il convient, eu égard à la réponse à la première question posée, d’examiner si une telle interprétation de l’article 31, paragraphe 2, de la CMR assurerait, dans des conditions au moins aussi favorables que celles prévues à l’article 27 ou par d’autres dispositions du règlement nº 44/2001, le respect des objectifs et des principes qui sous-tendent celui-ci. | 0 |
866,541 | 27. In view of the wording of the question referred, it should be borne in mind from the outset that in the context of Article 267 TFEU the Court has no jurisdiction to rule either on the interpretation of provisions of national laws or regulations or on their conformity with EU law (see, inter alia, Case C‑107/98 Teckal [1999] ECR I‑8121, paragraph 33, and Case C‑237/04 Enirisorse [2006] ECR I‑2843, paragraph 24 and the case-law cited). | 23. Tout d’abord, il importe de rappeler que, selon une jurisprudence constante, la lettre de mise en demeure adressée par la Commission à l’État membre concerné puis l’avis motivé émis par cette dernière délimitent l’objet du litige, lequel ne peut plus, dès lors, être étendu. En effet, la possibilité pour l’État membre concerné de présenter ses observations constitue, même s’il estime ne pas devoir en faire usage, une garantie essentielle voulue par le traité FUE et son observation est une forme substantielle de la régularité de la procédure constatant un manquement d’un État membre. Par conséquent, l’avis motivé et le recours de la Commission doivent reposer sur les mêmes griefs que ceux de la lettre de mise en demeure qui engage la procédure précontentieuse (voir arrêt Commission/Pays-Bas, C‑576/10, EU:C:2013:510, point 28 et jurisprudence citée). | 0 |
866,542 | 40. It is in the light of that consideration that the Court has held that the national court is required, as soon as it has available to it the legal or factual elements necessary for that task, to assess of its own motion whether a contractual term falling within the scope of the directive is unfair, compensating in this way for the imbalance which exists between the consumer and the seller or supplier (see, inter alia, Banco Español de Crédito , paragraph 42, and Banif Plus Bank , paragraph 22). | 27. It is important to bear in mind in that respect that Article 106(2) TFEU provides, first, that undertakings entrusted with the operation of services of general economic interest are subject to the rules on competition in so far as the application of such rules does not obstruct the performance, in law or in fact, of the particular tasks assigned to them, and, secondly, that the development of trade must not be affected to such an extent as would be contrary to the interests of the Union. | 0 |
866,543 | 42. Furthermore, settled case-law also shows that the purpose of the Community directives coordinating procedures for the award of public contracts is to avoid both the risk of preference being given to national tenderers or applicants whenever a contract is awarded by the contracting authorities and the possibility that a body financed or controlled by the State, regional or local authorities or other bodies governed by public law may choose to be guided by considerations other than economic ones (see, in particular, University of Cambridge , cited above, paragraph 17, Commission v France , cited above, paragraph 42, and Universale-Bau , cited above, paragraph 52). | 21 AKZO ' S INTEREST IN CONTESTING THE DECISION IN QUESTION CANNOT BE DENIED ON THE GROUND THAT IN THIS CASE THE DECISION HAD ALREADY BEEN IMPLEMENTED AT THE TIME WHEN THE ACTION WAS BROUGHT . THE ANNULMENT OF SUCH A DECISION IS OF ITSELF CAPABLE OF HAVING LEGAL CONSEQUENCES , IN PARTICULAR BY PREVENTING A REPETITION BY THE COMMISSION OF THE PRACTICE COMPLAINED OF AND BY RENDERING UNLAWFUL THE USE BY ECS OF ANY DOCUMENTS IMPROPERLY COMMUNICATED TO IT .
| 0 |
866,544 | 15. It is settled case‑law that, in the interests of legal certainty and ease of verification, the decisive criterion for the classification of goods for customs purposes is in general to be sought in their objective characteristics and properties as defined in the wording of the relevant heading of the CN and in the section or chapter notes (see, inter alia, Case C‑376/07 Kamino International Logistics [2009] ECR I‑1167, paragraph 31, and Case C‑370/08 Data I/O [2010] ECR I‑0000, paragraph 29). | 38
It is true that the increase in the use of renewable energy sources for the production of electricity constitutes one of the important components of the package of measures needed in order to reduce greenhouse gas emissions, which are amongst the main causes of climate change that the European Union and its Member States have pledged to combat, and to comply, in particular, with the Kyoto Protocol to the United Nations Framework Convention on Climate Change. Such an increase is also designed to protect the health and life of humans, animals and plants, which are among the public interest grounds listed in Article 36 TFEU. Moreover, it is also clear from Article 194(1)(c) TFEU that the development of renewable energy is one of the objectives that must guide EU energy policy (judgment of 1 July 2014, Ålands Vindkraft, C‑573/12, EU:C:2014:2037, paragraphs 78 to 81). | 0 |
866,545 | 68. Consequently, having regard to Articles 4(1) TEU and 5(2) TEU, the Member States whose currency is the euro are entitled to conclude an agreement between themselves for the establishment of a stability mechanism of the kind envisaged by Article 1 of Decision 2011/199 (see, to that effect, Joined Cases C‑181/91 and C‑248/91 Parliament v Council and Commission [1993] ECR I‑3685, paragraph 16; Case C‑316/91 Parliament v Council [1994] ECR I‑625, paragraph 26, and Case C‑91/05 Commission v Council [2008] ECR I‑3651, paragraph 61). | 42
The Court has held that the fundamental principle of the neutrality of VAT requires deduction of input VAT to be allowed if the substantive requirements are satisfied, even if the taxable persons have failed to comply with some formal conditions. Consequently, where the tax authorities have the information necessary to establish that the substantive requirements have been satisfied, they cannot, in relation to the right of the taxable person to deduct that tax, impose additional conditions which may have the effect of rendering that right ineffective for practical purposes (see, to that effect, judgments of 21 October 2010, Nidera Handelscompagnie, C‑385/09, EU:C:2010:627, paragraph 42; of 1 March 2012, Kopalnia Odkrywkowa Polski Trawertyn P. Granatowicz, M. Wąsiewicz, C‑280/10, EU:C:2012:107, paragraph 43, and of 9 July 2015, Salomie and Oltean, C‑183/14, EU:C:2015:454, paragraphs 58 and 59 and the case-law cited). | 0 |
866,546 | S’agissant du premier indice, le Tribunal a relevé, aux points 61 et 62 de l’arrêt attaqué, que la circonstance, d’une part, que la nomination initiale des membres du conseil d’administration de SACE devait, en vertu d’une disposition législative spécifique, être effectuée en accord avec plusieurs ministères importants et, d’autre part, que deux membres du conseil d’administration de SACE exerçait simultanément des fonctions d’encadrement au sein de ministères, était susceptible de constituer un indice de l’implication des pouvoirs publics dans l’activité de cette entreprise publique. Si, certes, il s’agit d’un indice de nature organique portant sur le lien entre ladite entreprise publique et l’État, il résulte de la jurisprudence de la Cour que l’imputabilité à l’État d’une mesure d’aide prise par une entreprise publique peut être déduite de tels éléments de nature organique, considérés ensemble avec d’autres indices (voir, en ce sens, arrêt du 16 mai 2002, France/Commission, C‑482/99, EU:C:2002:294, point 55 et jurisprudence citée). | 32. Any diverging decisions could not, therefore, be treated as contradictory. | 0 |
866,547 | 87. In this regard, it suffices to point out that, even though, in the areas in which the Community does not have competence, the Member States remain, in principle, free to lay down the conditions for the existence and exercise of the rights at issue, they must nevertheless exercise that competence consistently with Community law (see, by analogy, as regards social security, Case C‑120/95 Decker [1998] ECR I‑1831, paragraphs 22 and 23, and Case C‑158/96 Kohll [1998] ECR I‑1931, paragraphs 18 and 19; as regards direct taxation, Case C‑334/02 Commission v France [2004] ECR I‑2229, paragraph 21, and Case C‑446/03 Marks & Spencer [2005] ECR I‑10837, paragraph 29). | 53. In conclusion, since Article 93 EC is referred to as the legal basis for the contested decisions, those decisions must be annulled.
Limitation of the effects of the judgment | 0 |
866,548 | 36. As regards, secondly, the depreciation scale, as stated in paragraph 30 of this judgment, the depreciation of a vehicle starts as soon as it is purchased or put into use. Moreover, the Court has held that the charging on imported second-hand vehicles of a registration tax for which the basis of assessment is at least 90% of the value of the vehicle when new constitutes generally manifest overtaxation of those vehicles in comparison with the residual registration tax in the case of previously-registered second-hand cars bought on the national market, whatever their age or condition (see, to that effect, Commission v Denmark , paragraph 20). | 45. It should be pointed out that, although the first question refers only to Article 38 of the Charter, the present request for a preliminary ruling relates to, in essence, and cites, in particular, among the relevant elements of EU law, Article 47 of the Charter. In view of the fact that the first three questions asked by the referring court seek to determine the level of protection afforded consumers and the judicial remedies available to the latter, that article should be included amongst the European Union legal instruments which the referring court seeks to have interpreted by the Court. | 0 |
866,549 | 25. Moreover, it is clear from the Court’s case-law (Case C-273/00 Sieckmann [2002] ECR I-11737, paragraphs 46 to 55, and Libertel , paragraphs 28 and 29) that a graphic representation in terms of Article 2 of the Directive must enable the sign to be represented visually, particularly by means of images, lines or characters, so that it can be precisely identified. | 46. It should be noted, in that respect, that the Court has already recognised that the need to ensure the effective collection of income tax may constitute an overriding reason in the public interest capable of justifying a restriction on the freedom to provide services ( FKP Scorpio Konzertproduktionen , EU:C:2006:630, paragraph 35, and X , EU:C:2012:635, paragraph 39). | 0 |
866,550 | 50 The Court has consistently held that any pecuniary charge, whatever its designation or mode of application, which is imposed unilaterally on goods by reason of the fact that they cross a frontier, and which is not a customs duty in the strict sense, constitutes a charge having an effect equivalent to a customs duty within the meaning of Articles 9, 12, 13 and 16 of the Treaty, even if it is not imposed on behalf of the State (see, in particular, the judgment in Case 158/82 Commission v Denmark [1983] ECR 3573, paragraph 18). | 24. According to settled case-law, Article 10 EC makes it clear that the Member States are required to cooperate in good faith with the enquiries of the Commission pursuant to Article 226 EC, and to provide the Commission with all the information requested for that purpose (see, inter alia , Case 192/84 Commission v Greece [1985] ECR 3967, paragraph 19, and Case C-375/92 Commission v Spain [1994] ECR I-923, paragraphs 24 to 26). | 0 |
866,551 | 37. Having regard to the considerations in paragraphs 32 and 35 of the present judgment, it is for the Member States to lay down the detailed procedural rules governing actions for damages. Those detailed procedural rules must, however, be no less favourable than those governing similar domestic actions (principle of equivalence) and must not render practically impossible or excessively difficult the exercise of rights conferred by EU law (principle of effectiveness) (see, to that effect, judgments in eVigilo , C‑538/13, EU:C:2015:166, paragraph 39, and Orizzonte Salute , C‑61/14, EU:C:2015:655, paragraph 46). | 27. Au sens de ces articles, la qualité d’assujetti non établi présuppose que l’assujetti ne dispose, au cours de la période de référence, d’aucun des éléments de rattachement identifiés aux articles 1 er desdites directives (voir, en ce sens, arrêt Planzer Luxembourg, précité, point 52). | 0 |
866,552 | 42
In the fourth place, in order to determine the gravity of an infringement, regard must be had to a large number of factors, the nature and importance of which vary according to the type of infringement in question and the particular circumstances of the case. Those factors may, depending on the circumstances, include the conduct of each of the undertakings, the role played by each of them in the establishment of the cartel, the volume and value of the goods in respect of which the infringement was committed and the size and economic power of the undertaking and, consequently, the influence which the undertaking was able to exert on the market (see, to that effect, judgments of 7 June 1983, Musique Diffusion française and Others v Commission, 100/80 to 103/80, EU:C:1983:158, paragraph 120; of 9 November 1983, Nederlandsche Banden-Industrie-Michelin v Commission, 322/81, EU:C:1983:313, paragraph 111; and of 11 July 2013, Gosselin Group v Commission, C‑429/11 P, not published, EU:C:2013:463, paragraphs 89 and 90). | 89. À cet égard, il résulte de la jurisprudence constante de la Cour que la gravité des infractions au droit de la concurrence de l’Union doit être établie en fonction d’un grand nombre d’éléments, tels que, notamment, les circonstances particulières de l’affaire, son contexte et la portée dissuasive des amendes, et ce sans qu’ait été établie une liste contraignante ou exhaustive de critères devant obligatoirement être pris en compte (voir, notamment, arrêts Dansk Rørindustri e.a./Commission, précité, point 241, ainsi que du 3 septembre 2009, Prym et Prym Consumer/Commission, C‑534/07 P, Rec. p. I‑7415, point 54). | 1 |
866,553 | 35. However, it follows from the Court’s case-law that the requirement of a correct and straightforward application of the exemptions does not allow the Member States to prejudice the objectives of the Sixth Directive or the principles of Community law, in particular the principle of equal treatment, which is reflected, in the field of VAT, by the principle of fiscal neutrality (see Dornier , paragraphs 42 and 69; Case C‑498/03 Kingscrest Associates and Montecello [2005] ECR I‑4427, paragraphs 29 and 52; and Case C-246/04 Turn- und Sportunion Waldburg [2006] ECR I-0000, paragraphs 44 to 46). | 42. Par ailleurs, quant à l’éventuel lien de dépendance entre le CSRSE et la Commission, il suffit de relever que, dans le cadre d’une demande de maintien des dispositions nationales au titre de l’article 114, paragraphe 4, TFUE, il incombe à la Commission d’apprécier elle-même le bien-fondé de cette demande (voir, en cens, arrêt Pays-Bas/Commission, C‑405/07 P, EU:C:2008:613, point 67). Il en découle que, si rien ’ne s’oppose à ce que la Commission, pour ce faire, recueille l’avis d’experts ou à d’organismes disposant des ’qualifications nécessaires, il n’est cependant pas indispensable que lesdits experts ou organismes soient indépendants vis-à-vis d’elle. En tout état de cause, il y a lieu d’ajouter que la République fédérale d’Allemagne n’a apporté aucun élément susceptible de démontrer que le CSRSE n’aurait pas adopté son avis en toute indépendance et en toute impartialité. | 0 |
866,554 | 81
It should be noted at the outset that, as the Court has held on many occasions, since the court reviewing the legality of an act cannot rule ultra petita, it cannot grant an annulment which goes beyond that sought by the applicant (see judgments of 19 January 2006, Comunità montana della Valnerina v Commission, C‑240/03 P, EU:C:2006:44, paragraph 43 and the case-law cited, and of 14 September 1999, Commission v AssiDomän Kraft Products and Others, C‑310/97 P, EU:C:1999:407, paragraph 52). | 52 First, since it would be ultra vires for the Community judicature to rule ultra petita (see the judgments in Joined Cases 46/59 and 47/59 Meroni v High Authority [1962] ECR 411, at page 419, and the judgment in Case 37/71 Jamet v Commission [1972] ECR 483, paragraph 12), the scope of the annulment which it pronounces may not go further than that sought by the applicant. | 1 |
866,555 | 26 The Court has already made it clear that the need to provide an interpretation of Community law which will be of use to the national court makes it essential to define the legal context in which the interpretation requested should be placed and that, in that respect, it may be convenient, in certain circumstances, for the facts of the case to be established and for questions of purely national law to be settled at the time the reference is made to the Court, so as to enable the latter to take cognizance of all the features of fact and of law which may be relevant to the interpretation of Community law which it is called upon to give (Joined Cases 36 and 71/80 Irish Creamery Milk Suppliers Association v Ireland [1981] ECR 735, paragraph 6). Without such information, the Court may find it impossible to give a useful interpretation (see Case 52/76 Benedetti v Munari [1977] ECR 163, paragraphs 20, 21 and 22, and Joined Cases 205 to 215/82 Deutsche Milchkontor v Germany [1983] ECR 2633, paragraph 36). | 80 Consequently, the fourth question should be answered as follows: where national provisions have been recognised as being contrary to Community law, the imposition of fines or other coercive measures for infringements of those provisions is also incompatible with Community law. | 0 |
866,556 | 75 It follows from the foregoing that the Court of First Instance considered, in the exercise of its unlimited jurisdiction, that its findings regarding the effects of the infringement were not such as to alter the Commission's own assessment of the gravity of the infringement, or, more precisely, as to diminish the gravity of the infringement so assessed. It considered, in the light of the specific circumstances of the case and the context in which the infringement took place, as taken into account by the Decision and set out in paragraphs 69 and 70 of this judgment, and in the light of the deterrent effect of the fines imposed, all being factors which could be applied, in accordance with the case-law of the Court of Justice, in assessing the gravity of the infringement (see Musique Diffusion Française and Others v Commission, cited above, paragraph 106; Order in SPO and Others v Commission, cited above, paragraph 54, and Ferriere Nord v Commission, cited above, paragraph 33), that it was not appropriate to reduce the level of the fine. | 55 The financial consequences which might ensue for a government owing to the unlawfulness of a tax or imposition have never in themselves justified limiting the effects of a judgment of the Court (see the judgment in Dansk Denkavit and Poulsen Trading, cited above). Furthermore, to limit the effects of a judgment solely on the basis of such considerations would considerably diminish the judicial protection of the rights which taxpayers have under Community fiscal legislation (see the judgment in Joined Cases C-367/93 to C-377/93 Roders and Others v Inspecteur der Invoerrechten en Accijnzen [1995] ECR I-2229). | 0 |
866,557 | 9 Where a Community regulation does not specifically provide any penalty for an infringement or refers for that purpose to national laws, regulations and administrative provisions, Article 5 of the EC Treaty (now Article 10 EC) requires the Member States to take all measures necessary to guarantee the application and effectiveness of Community law (see, in particular, Case 68/88 Commission v Greece [1989] ECR 2965, paragraph 23). | 23 It should be observed that where Community legislation does not specifically provide any penalty for an infringement or refers for that purpose to national laws, regulations and administrative provisions, Article 5 of the Treaty requires the Member States to take all measures necessary to guarantee the application and effectiveness of Community law . | 1 |
866,558 | 44. Since the concept of ‘supply of goods’ in Article 5(1) of the Sixth Directive does not refer to the transfer of ownership in accordance with the procedures prescribed by the applicable national law but covers any transfer of tangible property by one party which empowers the other party actually to dispose of it as if he were its owner (see, inter alia, judgments in Shipping and Forwarding Enterprise Safe , C‑320/88, EU:C:1990:61, paragraph 7, and in Dixons Retail , C‑494/12, EU:C:2013:758, paragraph 20 and the case-law cited), the possibility that Finnet lacks the power legally to dispose of the goods at issue in the main proceedings cannot mean that a supply of those goods within the meaning of that provision did not take place, since those goods were in fact delivered to PPUH Stehcemp, which used them for the purposes of its taxed transactions. | 46 Article 90(2) of the Treaty provides that undertakings entrusted with the operation of services of general economic interest may be exempted from the application of the competition rules contained in the Treaty in so far as it is necessary to impose restrictions on competition, or even to exclude all competition, from other economic operators in order to ensure the performance of the particular tasks assigned to them (see the judgment in Case C-320/91 Corbeau [1993] ECR I-2533, paragraph 14). | 0 |
866,559 | 62. As regards the French Government’s reference to the far‑reaching budgetary consequences of the Court’s present judgment, it is settled case‑law that the financial consequences which might ensue for a Member State from a preliminary ruling do not in themselves justify limiting the temporal effects of the ruling (Case C‑184/99 Grzelczyk [2001] ECR I‑6193, paragraph 52; Case C‑209/03 Bidar [2005] ECR I‑2119, paragraph 68; and Kalinchev , paragraph 52). In the present case, the French Republic, which requested only at the hearing that the temporal effects of the present judgment be limited, failed to put forward any data at the hearing which would have enabled the Court to consider whether the French Republic actually risks incurring serious economic repercussions. | 25. As is apparent from the second recital in the preamble to Directive 97/55, the harmonisation by the directive of the conditions governing the use of comparative advertising is to help to demonstrate objectively the merits of the ‘various comparable products’. As stated in the ninth recital in its preamble, this requirement that the products be comparable is intended in particular to prevent comparative advertising from being used in an anti-competitive and unfair manner. | 0 |
866,560 | 18. Having regard to that aim and those conditions for its grant, such an allowance is covered by Article 4(4) of Regulation No 1408/71, such that it is excluded from the material scope of that regulation (see, in that regard, Case 9/78 Gillard and Caisse régionale d’assurance maladie du Nord-Est [1978] ECR 1661, paragraph 13, and Case 207/78 Even and ONPTS [1979] ECR 2019, paragraphs 12 to 14). | 37. On the contrary, it is apparent from Article 81(1)(a) EC that concerted practices may have an anti‑competitive object if they ‘directly or indirectly fix purchase or selling prices or any other trading conditions’. In the present case, as the Netherlands Government submitted in its written observations, as far as concerns postpaid subscriptions, the remuneration paid to dealers is evidently a decisive factor in fixing the price to be paid by the end user. | 0 |
866,561 | 49. At paragraphs 74 and 75 of Halifax and Others , the Court held, inter alia, that, in the sphere of VAT, an abusive practice can be found to exist only if, first, the transactions concerned, notwithstanding formal application of the conditions laid down by the relevant provisions of the directive and the national legislation transposing it, result in the accrual of a tax advantage the grant of which would be contrary to the purpose of the relevant provisions of the directive and, second, it is apparent from a number of objective factors that the essential aim of the transactions concerned is solely to obtain that tax advantage. | 74. In view of the foregoing considerations, it would appear that, in the sphere of VAT, an abusive practice can be found to exist only if, first, the transactions concerned, notwithstanding formal application of the conditions laid down by the relevant provisions of the Sixth Directive and the national legislation transposing it, result in the accrual of a tax advantage the grant of which would be contrary to the purpose of those provisions. | 1 |
866,562 | 45. It is important that the referring court ascertain, on the basis of the facts, which it alone is in a position to assess, whether, in the cases before it, the damage in respect of which preventive and remedial measures were imposed by the competent national authorities falls within the scope of Directive 2004/35 as delimited in Article 17 thereof (see, to that effect, judgment in ERG and Others , EU:C:2010:126, paragraph 43). | 58. Plus particulièrement, il convient de rappeler que l’obligation, pour un État membre, de prendre toutes les mesures nécessaires pour atteindre le résultat prescrit par une directive est une obligation contraignante imposée par l’article 288, troisième alinéa, TFUE et par cette directive elle-même. Cette obligation de prendre toutes les mesures générales ou particulières s’impose à toutes les autorités des États membres, y compris, dans le cadre de leurs compétences, aux autorités juridictionnelles (voir, en ce sens, arrêt SETAR, C‑551/13, EU:C:2014:2467, point 36). | 0 |
866,563 | 49
As a preliminary point, it should be borne in mind that, according to the Court’s settled case-law, Framework Decision 2002/584 is based on the principle of mutual recognition, which itself, as a ‘cornerstone’ of judicial cooperation, as is apparent from recital 6 of that Framework Decision, is based on the mutual trust between Member States with a view to achieving the objective set for the Union to become an area of freedom, security and justice (see, to that effect, judgment of 10 November 2016, Kovalkovas, C‑477/16 PPU, EU:C:2016:861, paragraphs 25 to 28 and the case-law cited). | 33. In order to interpret Article 3(1)(b) of Regulation No 1610/96, according to which a plant protection product must have been granted a MA ‘in accordance with Article 4 of Directive 91/414’, reference must be made, more particularly, to the provisions of that directive which govern the conditions under which a MA may be granted for plant protection products. | 0 |
866,564 | 46 Next, it is settled in case-law that, since the exemptions provided for in the Sixth Directive, in particular in Article 13, are derogations from the general principle stated in Article 2 of the Directive, according to which VAT is to be levied on all supplies of goods or services made for consideration by a taxable person, those exemptions must be interpreted strictly (see, as regards in particular the exemption for leasing and letting of immovable property, Case C-358/97 Commission v Ireland [2000] ECR I-6301, paragraph 55, and Case C-150/99 Stockholm Lindöpark [2001] ECR I-493, paragraph 25). | 17 However, the defendant in the main proceedings, relying on the judgments of 22 January 1981 in Case 58/80 Dansk Supermarked v Imerco (( 1981 )) ECR 181 and of 20 January 1981 Musik Vertrieb Membran v GEMA, cited above, contends that the author is at liberty to choose the Member State in which he will market his work . The defendant in the main proceedings emphasizes that the author makes his choice according to his own interests and must, in particular, take into consideration the fact that the legislation of certain Member States, unlike that of certain others, confers on him an exclusive right enabling him to restrain the hiring-out of the recording of the work even when that work has been offered for sale with his consent . That being so, a maker of a film who has offered the video-cassette of that film for sale in a Member State whose legislation confers on him no exclusive right of hiring it out ( as in the main proceedings ) must accept the consequences of his choice and the exhaustion of his right to restrain the hiring-out of that video-cassette in any other Member State . | 0 |
866,565 | 29. First, notwithstanding formal application of the conditions laid down in the relevant provisions of the Sixth Directive and in the national legislation transposing it, the transactions concerned must result in the accrual of a tax advantage the grant of which would be contrary to the purpose of those provisions (see Halifax and Others , paragraph 74, and Part Service , paragraph 42). | 57
It follows that, as DEI argues, the case-law settled by the judgments of 4 December 2013, Commission v Council (C‑121/10, EU:C:2013:784, paragraph 59); and of 4 December 2013, Commission v Council (C‑111/10, EU:C:2013:785, paragraph 58), according to which extension of the existing aid scheme creates new aid, follows the same logic as the judgments of 9 August 1994, Namur-Les assurances du crédit (C‑44/93, EU:C:1994:311); and of 20 May 2010, Todaro Nunziatina & C. (C‑138/09, EU:C:2010:291). It must, moreover, be emphasised that, in those judgments of 4 December 2013, the Court expressly referred to paragraphs 46 and 47 of the latter judgment. | 0 |
866,566 | 26. It follows that the Member States are not obliged to make those review procedures available to any person wishing to obtain a public contract, but may also require that the person concerned has been or risks being harmed by the infringement he alleges (Case C-249/01 Hackermüller [2003] ECR I-6319, paragraph 18). | 67. Fourthly, it is to be remembered that, according to settled case-law, in proceedings for failure to fulfil obligations it is incumbent upon the Commission to prove the alleged failure. It is the Commission’s responsibility to place before the Court the information needed to enable the Court to establish that the obligation has not been fulfilled, (Case C-387/06 Commission v Finland [2008] ECR I-0000, paragraph 25 and the case-law cited). | 0 |
866,567 | 67
However, it is only in circumstances where the action for annulment would unquestionably have been admissible that the Court has held that a person may not plead the invalidity of an act of the European Union before a national court (see, to that effect, judgments of 9 March 1994, TWD Textilwerke Deggendorf, C‑188/92, EU:C:1994:90, paragraphs 17 to 25; of 30 January 1997, Wiljo, C‑178/95, EU:C:1997:46, paragraphs 15 to 25; of 15 February 2001, Nachi Europe, C‑239/99, EU:C:2001:101, paragraphs 29 to 40; and of 22 October 2002, National Farmers’ Union, C‑241/01, EU:C:2002:604, paragraphs 34 to 39). In numerous other cases, the Court has held that it was not established that the action would unquestionably have been admissible (see, inter alia, to that effect, judgments of 23 February 2006, Atzeni and Others, C‑346/03 and C‑529/03, EU:C:2006:130, paragraphs 30 to 34; of 8 March 2007, Roquette Frères, C‑441/05, EU:C:2007:150, paragraphs 35 to 48; of 29 June 2010, E and F, C‑550/09, EU:C:2010:382, paragraphs 37 to 52; of 18 September 2014, Valimar, C‑374/12, EU:C:2014:2231, paragraphs 24 to 38; and of 5 March 2015, Banco Privado Português and Massa Insolvente do Banco Privado Português, C‑667/13, EU:C:2015:151, paragraphs 27 to 32). | 45 The Belgian and Austrian Governments consider that the advantages guaranteed to workers by the `timbres-intempéries' and `timbres-fidélité' schemes, as provided for by the CLA of 28 April 1988, constitute part of the minimum annual income of a construction worker within the meaning of the Belgian legislation. | 0 |
866,568 | 54 Such would be the case if a Member State were to require or favour the adoption of agreements, decisions or concerted practices contrary to Article 85 or to reinforce their effects, or to deprive its own rules of the character of legislation by delegating to private economic operators responsibility for taking decisions affecting the economic sphere (see Case 267/86 Van Eycke [1988] ECR 4769, paragraph 16; Reiff, paragraph 14; and Delta Schiffahrts- und Speditionsgesellschaft, paragraph 14). | 16 It must be pointed out in that regard that Articles 85 and 86 of the Treaty per se are concerned only with the conduct of undertakings and not with national legislation . The Court has consistently held, however, that Articles 85 and 86 of the Treaty, in conjunction with Article 5, require the Member States not to introduce or maintain in force measures, even of a legislative nature, which may render ineffective the competition rules applicable to undertakings . Such would be the case, the Court has held, if a Member State were to require or favour the adoption of agreements, decisions or concerted practices contrary to Article 85 or to reinforce their effects, or to deprive its own legislation of its official character by delegating to private traders responsibility for taking decisions affecting the economic sphere . | 1 |
866,569 | 43
It is therefore for the referring court to determine to what extent the conditions for application and the actual implementation of the relevant provisions of national law render the latter an appropriate measure for preventing and, where necessary, penalising the misuse of successive fixed-term employment contracts or relationships (judgments of 7 September 2006, Marrosu and Sardino, C‑53/04, EU:C:2006:517, paragraph 56; of 7 September 2006, Vassallo, C‑180/04, EU:C:2006:518, paragraph 41; of 3 July 2014, Fiamingo and Others, C‑362/13, C‑363/13 and C‑407/13, EU:C:2014:2044, paragraph 67 and the case-law cited, and order of 11 December 2014, León Medialdea, C‑86/14, not published, EU:C:2014:2447, paragraph 49). | 31. As the Advocate General observes in point 25 of his Opinion, Sotacarbo’s objects include developing new technologies for the use of coal and providing specialist support services for authorities, public bodies and companies interested in the development of those technologies. An undertaking’s economic activity generally consists in precisely that kind of activity. Moreover, it is not disputed that Sotacarbo is run for profit. | 0 |
866,570 | 56 Moreover, even if other national rules contained a condition comparable to that appearing in the legislation at issue in the main proceedings, it need merely be pointed out that such a condition is manifestly contrary to Directive 93/104 and that, according to settled case-law, a Member State cannot justify its failure to fulfil obligations under Community law by relying on the fact that other Member States are also in breach of their obligations (see Case C-146/89 Commission v United Kingdom [1991] ECR I-3533, paragraph 47). | 17 The answer to the first question must therefore be that, on a proper construction of Article 11A(3)(b) of the Sixth Directive, the terms `rebates' and `price discounts' cannot be applied to reductions covering the whole cost of supplying redemption goods.
Questions 2, 3 and 4 | 0 |
866,571 | 35
Last, it must be added that the requirement to give full effect to EU law includes the obligation on a national court to alter established case-law, where necessary, if that is based on an interpretation of national law that is incompatible with EU law (see, to that effect, judgment of 19 April 2016, DI, C‑441/14, EU:C:2016:278, paragraph 33 and the case-law cited). | 97
That choice of a period of application of 24 months is justified in view of the fact that the relocation of a large number of persons, such as that provided for in the contested decision, is an unprecedented and complex operation which requires a certain amount of preparation and implementation time, in particular as regards coordination between the authorities of the Member States, before it has any tangible effects. | 0 |
866,572 | 43. First of all, it should be noted that air carriers are not obliged to pay compensation if they can prove that the cancellation or long delay is caused by extraordinary circumstances which could not have been avoided even if all reasonable measures had been taken, that is, circumstances which are beyond the air carrier’s actual control (Case C-549/07 Wallentin-Hermann [2008] ECR I-11061, paragraph 34, and Nelson and Others , paragraph 79). | 8 AS STATED ABOVE , THE APPLICANT FURTHER REQUESTED THE COURT TO HOLD THAT SHE WAS ENTITLED TO INTEREST ON THE SUMS DUE TO HER BY WAY OF ARREARS OF REMUNERATION .
DEFAULT INTEREST | 0 |
866,573 | 44 The issue of a reasoned opinion constitutes a preliminary procedure (Joined Cases 142/80 and 143/80 Essevi and Salengo [1981] ECR 1413, paragraph 15), which does not have any binding legal effect for the addressee of the reasoned opinion. It is merely a pre-litigation stage of a procedure which may lead to an action before the Court (Joined Cases 6/69 and 11/69 Commission v France [1969] ECR 523, paragraph 36). The purpose of that pre-litigation procedure provided for by Article 169 of the Treaty is to enable the Member State to comply of its own accord with the requirements of the Treaty or, if appropriate, to justify its position (Case C-157/94 Commission v Netherlands [1997] ECR I-5699, paragraph 60; Case C-158/94 Commission v Italy [1997] ECR I-5789, paragraph 56; and Case C-159/94 Commission v France [1997] ECR I-5815, paragraph 103). | 36 THIS OPINION CONSTITUTES ONLY THE PRE - LITIGIOUS STAGE OF A PROCEDURE WHICH MAY LEAD TO AN ACTION BEFORE THE COURT OF JUSTICE AND THE ASSESSMENT OF THE VALIDITY OF THIS OPINION MERGES WITH THAT OF THE VALIDITY OF THE ACTION ITSELF WHICH THE COMMISSION HAS BROUGHT BEFORE THE COURT OF JUSTICE UNDER ARTICLE 169 . | 1 |
866,574 | 29. The system of references for a preliminary ruling is based on a dialogue between one court and another, the initiation of which depends entirely on the national court’s assessment as to whether a reference is appropriate and necessary ( Kempter , paragraph 42, and Cartesio , paragraph 91). | 20 Since the explanatory notes are not binding, it must be determined whether their content is compatible with the provisions of the CN and does not alter their scope. | 0 |
866,575 | 95
The instant cases can therefore be distinguished from the case that gave rise to the judgment of 12 November 2014, Guardian Industries and Guardian Europe v Commission (C‑580/12 P, EU:C:2014:2363). By that judgment the Court reduced the amount of the fine imposed on a participant in an infringement in order to take into account the fact that, by erroneously applying the method that it had chosen to determine the amount of the fine, the Commission had imposed on another participant in the same cartel a fine that reduced the relative weight in the infringement of that other participant (judgment of 12 November 2014, Guardian Industries and Guardian Europe v Commission, C‑580/12 P, EU:C:2014:2363, paragraphs 70 to 80). | 22. In that connection, it is to be recalled that, according to settled case-law, although certain restrictions of competition are inherent in collective agreements between organisations representing employers and employees, the social policy objectives pursued by such agreements would be seriously compromised if management and labour were subject to Article 101(1) TFEU when seeking jointly to adopt measures to improve conditions of work and employment (see judgments in Albany , EU:C:1999:430, paragraph 59; International Transport Workers’ Federation and Finnish Seamen’s Union , C‑438/05, EU:C:2007:772, paragraph 49 and 3F v Commission , C‑319/07 P, EU:C:2009:435, paragraph 50). | 0 |
866,576 | 41. In that regard, it must be borne in mind that, in the context of European Union competition law, the concept of an undertaking covers any entity engaged in an economic activity, irrespective of its legal status and the way in which it is financed (see, inter alia, Case C‑41/90 Höfner and Elser [1991] ECR I‑1979, paragraph 21, and Case C‑280/06 ETI and Others [2007] ECR I‑10893, paragraph 38). | 8 IN VIEW OF THE WIDELY-DRAWN DEFINITION OF PEOPLE ENTITLED TO BENEFIT, SUCH A LEGISLATION FULFILS IN FACT A DOUBLE FUNCTION, WHICH IS ON THE ONE HAND TO GUARANTEE A MINIMUM INCOME TO HANDICAPPED PERSONS WHO ARE ENTIRELY OUTSIDE THE SOCIAL SECURITY SYSTEM AND, ON THE OTHER HAND, TO PROVIDE SUPPLEMENTARY MEANS TO PERSONS ENTITLED TO SOCIAL SECURITY BENEFITS WHO ARE PERMANENTLY INCAPACITATED FROM WORK . | 0 |
866,577 | 47. It should be pointed out, with regard to judicial review of the validity of the provisions of a regulation, that the Court, when it assesses the proportionality of the measures implemented by those provisions, has accepted that the legislature of the European Union, in the exercise of the powers conferred on it, must be allowed a broad discretion in areas which involve, on its part, political, economic and social choices and in which it is called upon to undertake complex assessments (see, to that effect, Case C-58/08 Vodafone and Others [2010] ECR I-4999, paragraphs 51 and 52). | 51. However, in so far as Article 17 of the Decree-Law provides solely that the use of new construction materials or methods in respect of which there are no official specifications and no sufficient practical experience is subject to a prior opinion being given by the LNEC, that provision does not fulfil those requirements. | 0 |
866,578 | 48 Secondly, according to settled case-law, decisions concerning the clearance of accounts do not require detailed reasons if the government concerned was closely involved in the process by which the decision came about and is therefore aware of the reason for which the Commission considers that it must not charge the sums in dispute to the EAGGF (see Case C-50/94 Greece v Commission [1996] ECR I-3331, paragraph 9, and Case C-54/95 Germany v Commission [1999] ECR I-35, paragraph 91). | 48. Therefore, the answer to the first question must be that a natural or legal person such as Roquette, in factual and legal circumstances such as those of the main proceedings, could not undoubtedly have brought an admissible action, on the basis of Article 230 EC, to annul the contested provisions. Therefore, such a person may, in proceedings brought under national law, plead the illegality of those provisions, even though it has not brought an action for annulment of those provisions before the Community Courts within the time‑limit laid down in Article 230 EC.
The second question | 0 |
866,579 | 33. For the purposes of classification under the appropriate heading, the intended use of a product may constitute an objective criterion for classification if it is inherent to the product, and that inherent character must be capable of being assessed on the basis of the product’s objective characteristics and properties (see, inter alia, Thyssen Haniel Logistic , paragraph 13; Case C-183/06 RUMA [2007] ECR I-1559, paragraph 36; and Olicom , paragraph 18). | 9 Under Article 19(1) of the Directive, the Member States were to bring into force the laws, regulations and administrative provisions necessary to comply with the Directive by 30 July 1988 at the latest.
National legislation | 0 |
866,580 | 22
The intended use of a product may constitute an objective criterion for classification if it is inherent to the product, and that inherent character must be capable of being assessed on the basis of the product’s objective characteristics and properties (see, to that effect, judgments of 1 June 1995 inThyssen Haniel Logistic, C‑459/93, EU:C:1995:160, paragraph 13; 5 April 2001 in Deutsche Nichimen, C‑201/99, EU:C:2001:199, paragraph 20; and 18 July 2007 in Olicom, C‑142/06, EU:C:2007:449, paragraph 18). | 48 Third, the national court must check that, when they have returned to the Member State where their employer is established, the workers concerned are genuinely able to assert their entitlement to holiday pay from the fund, having regard, in particular, to the formalities to be observed, the language to be used and the procedure for payment. | 0 |
866,581 | 36. In addition, as the Court has consistently held, such a restriction may be allowed only in the actual judgment ruling upon the interpretation sought (Case 309/85 Barra [1988] ECR 355, paragraph 13; Case 24/86 Blaizot [1988] ECR 379, paragraph 28; Case C-163/90 Legros and Others [1992] ECR I-4625, paragraph 30; Case C-415/93 Bosman and Others [1995] ECR I-4921, paragraph 142; and Case C-437/97 EKW and Wein & Co. [2000] ECR I-1157, paragraph 57). | 26. It must be pointed out that, according to the HS explanatory note relating to heading 2206 of the CN, the addition of alcohol to beverages coming under that heading does not preclude such beverages from retaining that classification provided that they retain the character of products coming under the heading, namely that of fermented beverages. | 0 |
866,582 | 23. According to Article 3(1)(b) of Directive 89/104, the distinctive character of a mark must be assessed in relation to the goods or services in respect of which registration is applied for and in relation to the perception of the relevant consumers (see Case C-299/99 Philips [2002] ECR I-5475, paragraphs 59 and 63, and Case C-218/01 Henkel [2004] ECR I-0000, paragraph 50). | 42. Contrary to OHIM’s submission, it results from such wording that, as a general rule and unless otherwise specified, the submission of facts and evidence by the parties remains possible after the expiry of the time‑limits to which such submission is subject under the provisions of Regulation No 40/94 and that OHIM is in no way prohibited from taking account of facts and evidence which are submitted or produced late. | 0 |
866,583 | 44 The same applies where the possibility for addressees not to give effect to the Community measure is purely theoretical and their intention to act in conformity with it is not in doubt (see to that effect Case 62/70 Bock v Commission [1971] ECR 897, paragraphs 6 to 8, Case 11/82 Piraiki-Patraiki and Others v Commission [1985] ECR 207, paragraphs 8 to 10, and Joined Cases C-68/94 and C-30/95 France and Others v Commission [1998] ECR I-0000, paragraph 51). | 7 THE APPROPRIATE GERMAN AUTHORITIES HAD NEVERTHELESS ALREADY INFORMED THE APPLICANT THAT THEY WOULD REJECT ITS APPLICATION AS SOON AS THE COMMISSION HAD GRANTED THEM THE REQUISITE AUTHORIZATION . THEY HAD REQUESTED THAT AUTHORIZATION WITH PARTICULAR REFERENCE TO THE APPLICATIONS ALREADY BEFORE THEM AT THAT TIME . | 1 |
866,584 | 57. The Court has taken such a step only in certain specific circumstances, where there is 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 appears that both individuals and national authorities have been led into adopting 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 (Case C‑359/97 Commission v United Kingdom [2000] ECR I‑6355, paragraph 91). | 114. It is therefore important that mechanisms be established which ensure the creation of a genuine market for certificates in which supply can match demand, reaching some kind of balance, so that it is actually possible for the relevant suppliers and users to obtain certificates under fair terms. | 0 |
866,585 | 62. However, the derogation under Article 65(1)(a) TFEU, which is to be strictly interpreted, is itself restricted by Article 65(3) TFEU, which provides that the national provisions referred to in paragraph 1 of that article ‘shall not constitute a means of arbitrary discrimination or a disguised restriction on the free movement of capital and payments as defined in Article 63 [TFEU]’ (see Case C‑319/02 Manninen [2004] ECR I‑7477, paragraph 28, and Case C‑194/06 Orange European Smallcap Fund [2008] ECR I‑3747, paragraph 58). | 33. En outre, de simples pratiques administratives, par nature modifiables au gré de l’administration et dépourvues d’une publicité adéquate, ne sauraient être considérées comme constituant une exécution des obligations qui incombent aux États membres dans le cadre de la transposition d’une directive (voir arrêts du 13 mars 1997, Commission/France, C‑197/96, Rec. p. I‑1489, point 14; du 10 mars 2005, Commission/Royaume-Uni, C‑33/03, Rec. p. I‑1865, point 25, et du 10 mai 2007, Commission/Autriche, précité, point 80). | 0 |
866,586 | 44. It has also been consistently held that, as regards the high seas, the Community has the same regulatory powers, in areas falling within its authority, as are recognized under international law to the State whose flag the vessel flies or in which it is registered (Case C-405/92 Mondiet v Islais [1993] ECR I-6133, paragraph 12). | 46. A taxable person who knew, or ought to have known, that, by his purchase, he was taking part in a transaction connected with fraudulent evasion of VAT must, for the purposes of Directive 2006/112, be regarded as a participant in that fraud, irrespective of whether or not he profited by the resale of the goods or the use of the services in the context of the taxable transactions subsequently carried out by him (see Kittel and Recolta Recycling , paragraph 56). | 0 |
866,587 | 27. In addition, the Court has repeatedly emphasised that the entitlement of every worker to paid annual leave is, as a principle of European Union social law, expressly laid down in Article 31(2) of the Charter of Fundamental Rights of the European Union, which Article 6(1) TEU recognises as having the same legal value as the Treaties (see, inter alia, judgment in Heimann and Toltschin , C‑229/11 and C‑230/11, EU:C:2012:693, paragraph 22 and the case-law cited). | 27 The Belgian Government stated in its observations that where the RTT refuses to grant the type-approval in question an appeal lies to the Belgian Conseil d' État (Council of State). | 0 |
866,588 | 56. Thus, although Article 9(1) of Directive 85/337 requires that the public must be informed, in accordance with the appropriate procedures, of the decision taken by the competent authority and the reasons on which the decision is based, it does not follow that the decision must itself contain the competent authority’s reasons for deciding that it was necessary (see, by analogy, Mellor , paragraph 56). | 35. Therefore, that must be the case so far as the entitlement to paid annual leave is concerned. | 0 |
866,589 | 32. In international law a State which incurs liability for breach of an international commitment is viewed as a single entity, irrespective of whether the breach which gave rise to the damage is attributable to the legislature, the judiciary or the executive. That principle must apply a fortiori in the Community legal order since all State authorities, including the legislature, are bound in performing their tasks to comply with the rules laid down by Community law which directly govern the situation of individuals ( Brasserie du Pêcheur and Factortame, cited above, paragraph 34). | 91 THE DECISION IS NOT NECESSARILY REQUIRED TO BE A REPLICA OF THE NOTICE OF COMPLAINTS . | 0 |
866,590 | 109
In this context, the Court has held that, where claims under Article 2(7)(b) and (c) of Regulation No 384/96 are addressed to the Council and the Commission, it is incumbent upon them to assess whether the evidence supplied by the producers concerned is sufficient to show that the requisite criteria are fulfilled (see, to this effect, judgment in Council v Zhejiang Xinan Chemical Industrial Group, C‑337/09 P, EU:C:2012:471, paragraphs 70 and 107). | 64. It follows that, even if the group prohibition and the prohibition of activities which may adversely affect system operation were not imposed by those directives, the Kingdom of the Netherlands pursued, by introducing those measures, objectives sought by the 2003 Directives. | 0 |
866,591 | 44. In that respect, it should be borne in mind that the objective of Directive 92/85, which was adopted on the basis of Article 118a of the EEC Treaty, is to encourage improvements in the safety and health at work of pregnant workers and workers who have recently given birth or who are breastfeeding (judgments in Paquay , C‑460/06, EU:C:2007:601, paragraph 27; in Danosa , C‑232/09, EU:C:2010:674, paragraph 58; and D. , C‑167/12, EU:C:2014:169, paragraph 29). | 33 In those circumstances, the failure to observe the time-limit of 11 months has no effect either on the recoverability of the customs debt or on the liability of the principal and does not affect the entitlement of the competent customs authorities to recover that debt. | 0 |
866,592 | 36 In that regard, it should be pointed out first of all that the Court, when asked specifically about the criminal nature of sanctions laid down in rules under the Common Agricultural Policy, such as the loss of security, imposed at a flat rate and independently of any culpability on the part of the trader, and the temporary exclusion of a trader from the benefit of a scheme of aid, has concluded that such penalties are not of a criminal nature (Maizena, cited above, paragraph 13, and Germany v Commission, cited above, paragraph 25). | 8 THE WORDING OF THE REGULATION DOES NOT , THEREFORE , PREVENT MEMBER STATES EITHER FROM CARRYING OUT SUCH INSPECTIONS FREE OF CHARGE OR FROM REQUIRING THE UNDERTAKINGS IN QUESTION TO REIMBURSE THE EXPENDITURE WHICH SUCH INSPECTIONS ENTAIL .
| 0 |
866,593 | 39 A measure such as the prohibition on advertising at issue in the proceedings before that court, even if it is non-discriminatory, has a particular effect on the cross-border supply of advertising space, given the international nature of the advertising market in the category of products to which the prohibition relates, and thereby constitutes a restriction on the freedom to provide services within the meaning of Article 59 of the Treaty (see, in that regard, Alpine Investments, cited above, paragraph 35). | 14 Those sandals and shoes may thus be assimilated to mass-produced inner soles or to mass-produced footwear the soles of which support the arch, which are articles not falling within Chapter 90. | 0 |
866,594 | 33. The Court has already held that, while, in proceedings under Article 258 TFEU for failure to fulfil obligations, it is incumbent on the Commission to place before the Court the information needed to enable the Court to establish that an obligation has not been fulfilled, it is also incumbent on the Member States, pursuant to Article 4(3) TEU, to facilitate the achievement of the Commission’s tasks. Moreover, the information concerning the transposition of a directive which the Member States are obliged to provide to the Commission must be clear and precise, and it must unequivocally indicate the legislative, regulatory and administrative measures by which the Member State considers that it has fulfilled the various obligations imposed on it by the directive. In the absence of such information, the Commission is not in a position to determine whether the Member State has genuinely and fully implemented the directive. The failure of a Member State to fulfil that obligation, whether by providing no information at all or by providing insufficiently clear and precise information, may of itself justify recourse to the procedure under Article 258 TFEU in order to establish that failure to fulfil the obligation (see, to that effect, judgment in Commission v Italy , C‑456/03, EU:C:2005:388, paragraphs 26 and 27). | 5
The amount of registration tax to be paid is calculated for standard vehicles, in accordance with sections 132 and 133 of the Finance Act 1992, on the basis of:
–
the open market selling price of the vehicle, defined in section 133(3) of the Finance Act 1992 as being the price which the vehicle ‘might reasonably be expected to fetch on a first arm’s length sale thereof in the open market in the State by retail’. When calculating the open market selling price of a second-hand vehicle, the Revenue Commissioners typically have regard to a variety of factors and consult price lists, sales guides and websites;
–
the level of carbon dioxide emissions of the vehicle concerned, the most polluting vehicles (more than 225g/km) being subject to a registration tax equivalent to 36% of the open market selling price but no less than EUR 720, in accordance with the table at section 132 of the Finance Act 1992. | 0 |
866,595 | 164. It is therefore for the referring court to determine to what extent the conditions for application and effective implementation of the relevant provisions of domestic law constitute a measure adequate for the punishment of the misuse by the public authorities of successive fixed-term employment contracts or relationships (see, to that effect, Vassallo , paragraph 41; and Marrosu and Sardino , paragraph 56; also order in Vassilakis and Others , paragraph 135). | 47 The alleged breach of the principle of proportionality has accordingly not been established.
C ° The alleged discrimination | 0 |
866,596 | 74
At the outset, with regard to the principle of a non-profit organisation engaging in an activity on the market, it follows from paragraph 48 of the judgment in CoNISMa (C‑305/08, EU:C:2009:807) that that question falls within the competence of a national legislature. | 82
In that connection, the contracting authority is justified in expressly setting out, in principle in the tender notice or the tender specifications, the requirement to provide evidence of specific capacities and practical arrangements by which the candidate/tenderer must demonstrate its suitability to be awarded and perform the contract concerned. Likewise, it is conceivable that, in specific circumstances, having regard to the nature of the works concerned and the subject matter and purpose of the contract, the contracting authority may lay down limits, in particular regarding the use of a limited number of economic operators, pursuant to Article 44(2) of Directive 2004/18 (see, to that effect, judgments of 7 April 2016, Partner Apelski Dariusz, C‑324/14, EU:C:2016:214, paragraphs 39 to 41, and of 5 April 2017, Borta, C‑298/15, EU:C:2017:266, paragraph 90 and the case-law cited). | 0 |
866,597 | 52
However, it is ultimately for the national court, by taking into account all the factual and legal circumstances of the case before it, to assess whether the amount of the penalty does not go beyond what is necessary to attain the objectives pursued by the legislation in question. As regards the specific application of that principle of proportionality, it is for the national court to determine whether the national measures are compatible with EU law, the competence of the Court of Justice being limited to providing the national court with all the criteria for the interpretation of EU law which may enable it to make such a determination as to compatibility (see, to that effect, judgment of 29 July 2010 in Profaktor Kulesza, Frankowski, Jóźwiak, Orłowski, C‑188/09, EU:C:2010:454, paragraph 30 and the case-law cited). | 67 THE APPLICANTS ASSERT THAT THEY BELIEVED IN GOOD FAITH THAT THE NOTIFICATION OF THE 1976 SSI MASTER AGREEMENT AMOUNTED TO NOTIFICATION OF THE 1978 PRICE AGREEMENT , WHICH MERELY IMPLEMENTED THE FIRST AGREEMENT .
| 0 |
866,598 | 34. Contrary to what the French Republic and the United Kingdom suggest, it cannot be held that this unfavourable treatment is offset by the double taxation conventions concluded by the Republic of Finland. It is necessary for that purpose that the application of such a convention should allow the effects of the difference in treatment under national legislation to be compensated for (see, Case C‑284/09 Commission v Germany [2011] ECR I‑9879, paragraph 63, and the case‑law cited). As is clear from the explanations provided on that point at the hearing by the Republic of Finland, that Member State has concluded only three conventions providing for a rate of taxation on dividends of 0%, most of the other conventions providing for a rate of 15%. | 12. It may be observed in this regard that in Kleinwort Benson (C‑346/93, EU:C:1995:85) the Court declared that it does not have jurisdiction to give a ruling where the court making the reference is not bound by the Court’s interpretation. Indeed, the Court does not have jurisdiction to provide, in preliminary ruling proceedings, answers which are purely advisory (see, to that effect, judgment in Kleinwort Benson , C‑346/93, EU:C:1995:85, paragraphs 23 and 24). | 0 |
866,599 | 95. In so far as LPN has requested access to those documents in order that it may be in a position to supplement the information held by the Commission concerning the dam construction project which is the subject-matter of the infringement procedure in question and, in consequence, may take an active part in that procedure, that fact does not show that there is an ‘overriding public interest’ within the meaning of Article 4(2) of Regulation No 1049/2001 (see, to that effect, Commission v Technische Glaswerke Ilmenau , paragraph 70; Commission v Éditions Odile Jacob , paragraphs 145 and 146; and Commission v Agrofert Holding , paragraphs 85 and 86), even though LPN, as a non-governmental organisation, is acting in accordance with its statutory aims, which consist in the protection of the environment. | 39 The fact that that provision allows the Member State to choose between two categories of information to be notified to the employee does not render it impossible to determine with sufficient precision, on the basis of the provisions of the Directive alone, the content of the rights thus conferred on individuals, the scope of which is not in the discretion of the Member State whichever choice it makes (see Joined Cases C-6/90 and C-9/90 Francovich and Others v Italian Republic [1991] ECR I-5357, paragraph 17). | 0 |
Subsets and Splits
No saved queries yet
Save your SQL queries to embed, download, and access them later. Queries will appear here once saved.