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55. However, without there being any need, by approximate analogy with that reasoning, to regard the importation of slot machines as ancillary to the operation thereof, it suffices to state, as the Court did in paragraphs 20 to 29 of Läärä and Others , cited above, that, even though the operation of slot machines is linked to operations to import them, the former activity comes under the provisions of the Treaty relating to the freedom to provide services and the latter under those relating to the free movement of goods.
27 Second, as the Court held in Schindler in relation to the organisation of lotteries, the provisions of the Treaty relating to freedom to provide services apply to activities which enable users, in return for payment, to participate in gaming. Consequently, such activities fall within the scope of Article 59 of the Treaty, since at least one of the service providers is established in a Member State other than that in which the service is offered.
1
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44. L’obligation de prendre en compte la situation personnelle et familiale ne peut peser sur l’État membre d’emploi que lorsque le contribuable tire la totalité ou la quasi-totalité de ses ressources imposables d’une activité exercée dans ce dernier et qu’il ne perçoit pas de revenu significatif dans son État de résidence, de sorte que celui-ci n’est pas en mesure de lui accorder les avantages résultant de la prise en compte de sa situation personnelle et familiale (voir, notamment, arrêts précités Schumacker, point 36; Gschwind, point 27; Zurstrassen, points 21 à 23, et de Groot, point 89).
22 It should be noted that, as the Commission has observed, in general the annual depreciation in the value of cars is considerably more than 5%, that that depreciation is not linear, especially in the first years when it is much more marked than subsequently, and, finally, that vehicles continue to depreciate more than four years after being put into circulation.
0
866,602
27. On that point, a certain number of reasons of overriding general interest have been recognised by the case-law, such as the objectives of consumer protection and the prevention of both fraud and incitement to squander on gaming, as well as the general need to preserve public order ( Placanica and Others , cited above, paragraph 46).
75 THE FREEDOM LEFT TO THE MEMBER STATES BY ARTICLE 189 AS TO THE CHOICE OF FORMS AND METHODS OF IMPLEMENTATION OF DIRECTIVES DOES NOT AFFECT THEIR OBLIGATION TO CHOOSE THE MOST APPROPRIATE FORMS AND METHODS TO ENSURE THE EFFECTIVENESS OF THE DIRECTIVES .
0
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28 The Court has also held that the protection afforded by Article 16 of the Charter covers the freedom to exercise an economic or commercial activity, freedom of contract and free competition, as is apparent from the explanations relating to that article, which, in accordance with the third subparagraph of Article 6(1) TEU and Article 52(7) of the Charter, have to be taken into consideration for the interpretation of the Charter (judgments of 22 January 2013 in Sky Österreich, C‑283/11, EU:C:2013:28, paragraph 42, and 17 October 2013 in Schaible, C‑101/12, EU:C:2013:661, paragraph 25).
33. Furthermore, it follows from the general scheme and purpose of that note that the expression ‘are to be classified in the headings appropriate to their respective functions’ does not seek to have one function take priority over others also performed by the apparatus to be classified and which also constitute data processing, but to prevent apparatus whose function has nothing to do with data processing from being classified under heading 8471 for the sole reason that they incorporate an automatic data-processing machine or work in connection with such a machine.
0
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12. It must be recalled that Article 81 EC, which applies, according to its wording, to agreements ‘between undertakings’, does not, in principle, apply to contracts for concessions concluded between municipalities acting in their capacity as public authorities and concessionaires entrusted with responsibility for a public service (see, to that effect, Case 30/87 Bodson [1988] ECR 2479, paragraph 18).
66. In addition, as the Court has already explained, the effective exercise of the fundamental freedoms guaranteed by Articles 39 EC and 43 EC can be unjustifiably hindered if the competent national authorities responsible for recognition of professional titles acquired in another Member State disregard relevant knowledge and qualifications already acquired by an applicant seeking entitlement to pursue, in that Member State, a profession which according to national legislation is subject to holding a diploma or professional qualification (see, to that effect, Case C‑340/89 Vlassopoulou [1991] ECR I‑2357, paragraph 15, and Case C‑234/97 Fernández de Bobadilla [1999] ECR I‑4773, paragraph 33).
0
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32. Although the Explanatory Notes drawn up by the WCO are an important means of ensuring the uniform application of the Common Customs Tariff and, as such, may be regarded as useful aids to its interpretation (see, in particular, Case C‑568/11 Agroferm [2013] ECR, paragraph 28 and the case-law cited), they do not have legally binding force (see, in particular, Case 798/79 Chem-Tec [1980] ECR 2639, paragraph 11; Case C‑35/93 Develop Dr. Eisbein [1994] ECR I‑2655, paragraph 21; and Case C‑558/11 Kurcums Metal [2012] ECR, paragraph 30).
33 Next, it is apparent from the wording of Article 1(1)(c) of Directive 2001/23 that, in order for the directive to apply, the transfer must concern an entity engaged in economic activities whether or not for gain.
0
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41. On the contrary, firstly, as is apparent from the very wording of clause 2(1) of the framework agreement, the scope of the framework agreement is conceived in broad terms, covering generally ‘fixed-term workers who have an employment contract or employment relationship as defined in law, collective agreements or practice in each Member State’. In addition, the definition of ‘fixed-term workers’ for the purposes of the framework agreement, set out in clause 3(1), encompasses all workers without drawing a distinction according to whether their employer is in the public or private sector ( Adeneler and Others , paragraph 56).
74. It must then be stated that, in a situation such as the one in the main proceedings, the onus of proving interference must lie with the trade mark proprietor who alleges it. If that is proven, it is then for the trader sued to prove the existence of the consent of the proprietor to the marketing of the goods in the Community (see, on the subject of the Directive, Zino Davidoff and Levi Strauss , cited above, paragraph 54).
0
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42. It is settled case-law that, in the interests of legal certainty and for 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 the notes to the sections or chapters (see, in particular, Case C‑183/06 RUMA [2007] ECR I-1559, paragraph 27, and Joined Cases C‑208/06 and C‑209/06 Medion and Canon Deutschland [2007] ECR I‑7963, paragraph 34).
103 In the light of those objectives, where the same defendant is accused of various acts of infringement falling under the concept of ‘use’ within the meaning of Article 19(1) of Regulation No 6/2002 in various Member States, the correct approach for identifying the event giving rise to the damage is not to refer to each alleged act of infringement, but to make an overall assessment of that defendant’s conduct in order to determine the place where the initial act of infringement at the origin of that conduct was committed or threatened.
0
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34. According to settled case-law, where a company has a shareholding in another company which gives it definite influence over that company’s decisions and allows it to determine that company’s activities, it is the provisions of the Treaty on the freedom of establishment that are to be applied (see, inter alia, Cadbury Schweppes and Cadbury Schweppes Overseas , paragraph 31; Test Claimants in Class IV of the ACT Group Litigation , paragraph 39; Case C‑524/04 Test Claimants in the Thin Cap Group Litigation [2007] ECR I‑2107, paragraph 27; Case C‑231/05 Oy AA [2007] ECR I‑6373, paragraph 20; and Burda , paragraph 69).
11 The category of head warders responsible for the direction of prisons does not appear as such in the contested list since the head warders in question do not constitute a "corps" within the meaning of the French legislation . On the other hand, the list refers to the "corps du personnel de surveillance" ( corps of custodial staff ) as part of the corps in the external departments of the prison service for which separate recruitment of men and women may be provided for .
0
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43. In particular, the compensation cannot exceed what is necessary to cover all or part of the costs incurred in the discharge of public service obligations, taking into account the relevant receipts and a reasonable profit for discharging those obligations (see, to that effect, Ferring , paragraph 32; Altmark Trans and Regierungspräsidium Magdeburg , paragraph 92; Servizi Ausiliari Dottori Commercialisti , paragraph 66; and Essent Netwerk Noord and Others , paragraph 84).
23 THE ANSWER TO BE GIVEN TO THE THIRD QUESTION PUT TO THE COURT BY THE RAAD VAN STATE MUST THEREFORE BE THAT THE MOTIVES WHICH MAY HAVE PROMPTED A WORKER OF A MEMBER STATE TO SEEK EMPLOYMENT IN ANOTHER MEMBER STATE ARE OF NO ACCOUNT AS REGARDS HIS RIGHT TO ENTER AND RESIDE IN THE TERRITORY OF THE LATTER STATE PROVIDED THAT HE THERE PURSUES OR WISHES TO PURSUE AN EFFECTIVE AND GENUINE ACTIVITY .
0
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96 Due regard to the principle of proportionality also derives from the Court’s settled case-law to the effect that the protection of the fundamental right to respect for private life at EU level requires that derogations from and limitations on the protection of personal data should apply only in so far as is strictly necessary (judgments of 16 December 2008, Satakunnan Markkinapörssi and Satamedia, C‑73/07, EU:C:2008:727, paragraph 56; of 9 November 2010, Volker und Markus Schecke and Eifert, C‑92/09 and C‑93/09, EU:C:2010:662, paragraph 77; the Digital Rights judgment, paragraph 52, and of 6 October 2015, Schrems, C‑362/14, EU:C:2015:650, paragraph 92).
43 Enfin, s'agissant de l'argument du gouvernement autrichien concernant la difficulté d'établir, dans certains cas, le caractère trompeur d'une indication ayant trait à la santé, il y a lieu de constater qu'il appartient aux juridictions nationales, dans toutes les situations douteuses, de forger leur conviction en prenant en considération l'attente présumée d'un consommateur moyen, normalement informé et raisonnablement attentif et avisé (voir, en ce sens, arrêt du 4 avril 2000, Darbo, C-465/98, Rec. p. I-2297, point 20).
0
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44. It follows that, if the transaction at issue in the main proceedings is categorised as a ‘service contract’ within the meaning of Directive 2004/17, such a contract must, in principle, be concluded in accordance with the procedures laid down in Articles 31 and 32 thereof. On the other hand, under Article 18 of that directive, if that transaction is categorised as a service concession, the directive is not applicable to it. In such circumstances, the awarding of the concession remains subject to the fundamental rules of the Treaty, in general, and to the principles of equal treatment and of non-discrimination on the ground of nationality, and the concomitant obligation of transparency, in particular (see, to that effect, Case C‑324/98 Telaustria and Telefonadress [2000] ECR I‑10745, paragraphs 60 to 62; Case C‑231/03 Coname [2005] ECR I‑7287, paragraphs 16 to 19; Case C‑458/03 Parking Brixen [2005] ECR I‑8585, paragraphs 46 to 49; and Case C‑324/07 Coditel Brabant [2008] ECR I‑0000, paragraph 25).
12 As regards the first condition - an increase in the assets - it must be observed that the granting of an interest-free loan allows the company to have capital available without having to bear its cost. The resultant saving in interest leads to an increase in its assets by allowing the company to avoid expenditure which it would otherwise have to bear.
0
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24. Moreover, it follows from the case-law of the Court that the concept of supply of goods 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, to that effect, Case C‑320/88 Shipping and Forwarding Enterprise Safe [1990] ECR I‑285, paragraphs 7 and 8; Case C‑291/92 Armbrecht [1995] ECR I‑2775, paragraphs 13 and 14; Case C‑185/01 Auto Lease Holland [2003] ECR I‑1317, paragraphs 32 and 33; and Aktiebolaget NN , paragraph 32 and case-law cited).
Or, le droit de SACBO à un recours juridictionnel effectif en vue d’obtenir réparation du préjudice dont elle se prétend victime est assuré par les possibilités d’introduire un recours en indemnité tel que prévu à l’article 268 TFUE, qui est une voie de recours autonome et dont les conditions d’exercice sont définies en raison de son objet spécifique, et sont dès lors distinctes de celles du recours en annulation (voir, en ce sens, arrêt Ludwigshafener Walzmühle Erling e.a./Conseil et Commission, 197/80 à 200/80, 243/80, 245/80 et 247/80, EU:C:1981:311, point 4).
0
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31 Therefore, since that judgment, the Court has repeatedly pointed out that obligation placed on the national court (see, inter alia, judgments of 14 June 2012 in Banco Español de Crédito, C‑618/10, EU:C:2012:349, paragraphs 42 and 43; of 21 February 2013 in Banif Plus Bank, C‑472/11, EU:C:2013:88, paragraph 22, and of 1 October 2015 in ERSTE Bank Hungary, C‑32/14, EU:C:2015:637, paragraph 41).
20. Dans ces conditions, il y a lieu pour la Cour de vérifier d’office sa propre compétence pour se prononcer sur l’interprétation desdites dispositions (voir, en ce sens, arrêt du 22 décembre 2010, Omalet, C‑245/09, Rec. p. I‑13771, point 10 et jurisprudence citée).
0
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38. As regards the extent of the connection between the recipient of a benefit and the Member State concerned, the Court has held that, with regard to benefits that are not governed by EU law, such as that at issue in the main proceedings, Member States enjoy a broad discretion in deciding which criteria are to be used when assessing the extent of that connection (see, to that effect, judgments in Gottwald , C‑103/08, EU:C:2009:597, paragraph 34, and Thiele Meneses , EU:C:2013:683, paragraph 37).
43. Under the first subparagraph of Article 41(2) TEU, ‘operating expenditure to which the implementation of [the] Chapter [concerning the specific provisions on the CFSP] gives rise shall … be charged to the Union budget, except for such expenditure arising from operations having military or defence implications and cases where the Council acting unanimously decides otherwise’.
0
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19 When it applies the second paragraph of Article 17 of the Staff Regulations, the appointing authority must balance the various interests at stake, taking account, first, of the freedom that an official has to express, orally or in writing, opinions that dissent from or conflict with those held by the employing institution - that freedom arising from the fundamental right of the individual to express himself freely - and, second, of the gravity of the potential prejudice to the interests of the Communities to which publication of the relevant text might give rise (Case C-274/99 P Connolly v Commission, paragraphs 43 and 57). In that connection, only where there is a real risk of serious prejudice to the interests of the Communities, established on the basis of specific, objective evidence, may the risk be taken into consideration for the purpose of applying the second paragraph of Article 17 of the Staff Regulations.
12 In this case, it should be pointed out at the outset that the decision adopted on 3 August 1990 to initiate the review procedure provided for in Article 93(2) of the Treaty, which was notified to the Spanish Government, prohibited that Government from paying the proposed aid before that procedure had resulted in a final decision.
0
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49. The Court observes that it is settled case-law that the statement of reasons required by Article 253 EC must be appropriate to the act at issue and must disclose in a clear and unequivocal fashion the reasoning followed by the institution which adopted the measure in question in such a way as to enable the persons concerned to ascertain the reasons for the measure and to enable the competent Community Court to exercise its power of review. The requirements to be satisfied by the statement of reasons depend on the circumstances of each case, in particular the content of the measure in question, the nature of the reasons given and the interest which the addressees of the measure, or other parties to whom it is of direct and individual concern, may have in obtaining explanations. It is not necessary for the reasoning to go into all the relevant facts and points of law, since the question whether the statement of reasons meets the requirements of Article 253 EC must be assessed with regard not only to its wording but also to its context and to all the legal rules governing the matter in question (see, inter alia , Case C-367/95 P Commission v Sytraval and Brink ' s France [1998] ECR I-1719, paragraph 63, and Case C-76/00 P Petrotub and Republica v Council [2003] ECR I-79, paragraph 81).
63 As regards the Commission's obligation to state reasons, it is settled case-law that the statement of reasons required by Article 190 of the Treaty must be appropriate to the act at issue and must disclose in a clear and unequivocal fashion the reasoning followed by the institution which adopted the measure in question in such a way as to enable the persons concerned to ascertain the reasons for the measure and to enable the competent Community court to exercise its power of review. The requirements to be satisfied by the statement of reasons depend on the circumstances of each case, in particular the content of the measure in question, the nature of the reasons given and the interest which the addressees of the measure, or other parties to whom it is of direct and individual concern, may have in obtaining explanations. It is not necessary for the reasoning to go into all the relevant facts and points of law, since the question whether the statement of reasons meets the requirements of Article 190 of the Treaty must be assessed with regard not only to its wording but also to its context and to all the legal rules governing the matter in question (see, in particular, Joined Cases 296/82 and 318/82 Netherlands and Leeuwarder Papierwarenfabriek v Commission [1985] ECR 809, paragraph 19, Case C-350/88 Delacre and Others v Commission [1990] ECR I-395, paragraphs 15 and 16, and Case C-56/93 Belgium v Commission [1996] ECR I-723, paragraph 86).
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16. It should be observed at the outset that according to settled case-law the exemptions provided for in Article 13 of the Sixth Directive have their own independent meaning in Community law and must therefore be given a Community definition (see Case C‑358/97 Commission v Ireland [2000] ECR I‑6301, paragraph 51; Case C-315/00 Maierhofer [2003] ECR I-563, paragraph 25; and Case C-275/01 Sinclair Collis [2003] ECR I-5965, paragraph 22).
44. It follows that any finding that the infringement has been brought to an end can only occur annually when those reports are submitted.
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48. According to settled case-law, a benefit may be regarded as a social security benefit in so far as it is granted to the recipients, without any individual and discretionary assessment of personal needs, on the basis of a legally defined position and relates to one of the risks expressly listed in Article 4(1) of Regulation No 1408/71 (see, inter alia, Hughes , paragraph 15; Case C‑286/03 Hosse [2006] ECR I‑1771, paragraph 37; Joined Cases C‑396/05, C‑419/05 and C‑450/05 Habelt and Others [2007] ECR I‑11895, paragraph 63; and Case C‑228/07 Petersen [2008] ECR I‑6989, paragraph 19).
29 IN THAT CONNECTION ACCOUNT MUST BE TAKEN OF VARIOUS FACTORS . IN THE FIRST PLACE IT IS COMMON GROUND THAT THE INSURERS WHO ARE MEMBERS OF THE VERBAND DER SACHVERSICHERER HAD A COMMON INTEREST IN PUTTING THE MARKET ON A VIABLE FOOTING BY MEANS OF AN INCREASE IN PREMIUMS WHICH HAD FALLEN CONSIDERABLY BETWEEN 1973 AND 1980 IN THE INDUSTRIAL FIRE INSURANCE SECTOR, WHEREAS THE LOSS RATIO AND INSURERS' EXPENSES HAD NOT VARIED APPRECIABLY DURING THE SAME PERIOD . THE CONTESTED DECISION, WHICH WAS NOT DISPUTED ON THIS POINT, STATED THAT INSURANCE COMPANIES DID NOT RESPOND INDIVIDUALLY TO THAT NEGATIVE TREND BY RAISING PREMIUM RATES BECAUSE IT WAS THEIR PRACTICE, AS COMPOSITE INSURERS OR THROUGH SISTER COMPANIES CONNECTED WITH THE SAME GROUP, TO DO BUSINESS IN SEVERAL CLASSES OF COMMERCIAL INSURANCE; THEY THEREFORE ATTEMPTED TO WIN SUBSTANTIAL BUSINESS IN OTHER CLASSES BY CHARGING THEIR COMMERCIAL CUSTOMERS FIRE-INSURANCE PREMIUMS WHICH WERE INSUFFICIENT TO COVER THEIR EXPENSES .
0
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40. Compliance with the principle of non-discrimination requires that comparable situations must not be treated differently and that different situations must not be treated in the same way unless such treatment is objectively justified (see, inter alia, Case C‑44/94 Fishermen’s Organisations and Others [1995] ECR I‑3115, paragraph 46; Joined Cases C‑87/03 and C‑100/03 Spain v Council , paragraph 48; and Case C‑134/04 Spain v Council , paragraph 28).
48. Compliance with the principle of equal treatment requires that comparable situations must not be treated differently and that different situations must not be treated in the same way unless such treatment is objectively justified (see, in particular, Case C‑44/94 Fishermen’s Organisations and Others [1995] ECR I‑3115, paragraph 46).
1
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28. It is clear from the case-law of the Court that the rights of the defence, which include the right to be heard, are among the fundamental rights that form an integral part of the European Union legal order (see, to that effect, inter alia, Case C‑349/07 Sopropé [2008] ECR I‑10369, paragraphs 33 and 36). Where national legislation comes within the scope of European Union law, the Court, when requested to give a preliminary ruling, must provide all the criteria of interpretation required by the national court to determine whether that legislation is compatible with fundamental rights (see, inter alia, Case C‑260/89 ERT [1991] ECR I‑2925, paragraph 42, and Sopropé , paragraphs 33 and 34).
75. Moreover, it would not be reasonable to expect a public authority granting a concession to create conditions which were more competitive and involved greater financial risk than those which, on account of the rules governing the sector in question, exist in that sector.
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43. According to the Court’s case-law, as the rules regarding the manner in which the EU institutions arrive at their decisions are laid down in the Treaties and are not within the discretion of the Member States or of the institutions themselves, the Treaties alone may, in particular cases, empower an institution to amend a decision-making procedure established by the Treaties. Accordingly, to acknowledge that an institution can establish secondary legal bases for the adoption of legislative acts or implementing measures, whether for the purpose of strengthening or easing the detailed rules for the adoption of an act, is tantamount to according that institution a legislative power which exceeds that provided for by the Treaties (see, to that effect, judgments in Parliament v Council , C‑133/06, EU:C:2008:257, paragraphs 54 to 56; Parliament v Council , C‑317/13 and C‑679/13, EU:C:2015:223, paragraphs 42 and 43; and Parliament v Council , C‑540/13, EU:C:2015:224, paragraphs 32 and 33).
56. To acknowledge that an institution can establish secondary legal bases, whether for the purpose of strengthening or easing the detailed rules for the adoption of an act, is tantamount to according that institution a legislative power which exceeds that provided for by the Treaty.
1
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64. Even in the absence of harmonisation on the issue, the freedom to provide services, as a fundamental principle of the Treaty, can be limited only by legislation justified by overriding requirements relating to the public interest, and applicable to all individuals and undertakings carrying on business in the territory of the host State, to the extent that that interest is not safeguarded by the rules to which such a service provider is subject in the Member State in which it is established (see, in particular, Arblade and Others , paragraphs 34 and 35; Case C-164/99 Portugaia Construções [2002] ECR I-787, paragraph 19, and Case C-445/03 Commission v Luxembourg [2004] ECR I-10191, paragraph 21).
55. The part of the 5% charge applying to the tax credit to which distribution of the dividend confers entitlement does not possess the characteristics of a withholding tax on distributed profits, in principle prohibited by Article 5(1) of the Directive, because it is not imposed on the profits distributed by the subsidiary.
0
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41. However, Article 4(2) of Directive 93/13, read in conjunction with Article 8 thereof, allows the Member States, provide, in the legislation transposing that directive, that an ‘[a]ssessment of the unfair nature’ is not to apply to the terms to which that provision relates, on condition that they are drafted in plain, intelligible language. It follows from that provision that the terms to which it refers are not the subject of an assessment of their unfairness, but, as the Court stated, come within the area covered by that directive (see, to that effect, Caja de Ahorros y Monte de Piedad de Madrid EU:C:2010:309, paragraphs 31, 35 and 40).
37. Il convient de rappeler que, ainsi que la Cour l’a itérativement jugé, la suppression d’une aide illégale par voie de récupération est la conséquence logique de la constatation de son illégalité (arrêt Commission/Espagne, C‑529/09, EU:C:2013:31, point 90 et jurisprudence citée).
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15 It should be pointed out at the outset that the periods for lodging complaints and bringing actions referred to in Articles 90 and 91 of the Staff Regulations are matters of public policy and cannot be left to the discretion of the parties or the Court, which must ascertain, of its own motion if need be, whether they have been complied with. Those periods meet the requirement of legal certainty and the need to avoid any discrimination or arbitrary treatment in the administration of justice (see, in particular, Case 79/70 Müllers v Economic and Social Committee [1971] ECR 689, paragraph 18, and Case 276/85 Cladakis v Commission [1987] ECR 495, paragraph 11).
21. With regard to the Commission notices, one on cooperation within the Network of Competition Authorities (OJ 2004 C 101, p. 43) and one on immunity from fines and reduction of fines in cartel cases (OJ 2006 C 298, p. 17), it should be pointed out that those notices are not binding on Member States. Further, the latter notice relates only to leniency programmes implemented by the Commission itself.
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34. That annex is divided into two parts, A and B. Urgent and emergency ambulance services are covered by Category 2 in Annex II A to Directive 2004/18 as regards the transport aspects of those services, and Category 25 in Annex II B to that directive as regards the medical aspects thereof (see, with regard to the corresponding categories in Annexes I A and I B to Council Directive 92/50/EEC of 18 June 1992, relating to the coordination of procedures for the award of public service contracts (OJ 1992 L 209, p. 1) judgment in Tögel , C‑76/97, EU:C:1998:432, paragraph 39).
49 So far as concerns the measures aimed at preventing tax evasion, the Court has held, in relation to value added tax, that the sharing of the risk, following fraud committed by a third party, will not be compatible with the principle of proportionality if a tax regime imposes the entire responsibility for the payment on suppliers, regardless of whether or not they were involved in the fraud committed by the purchaser (judgment of 21 February 2008 in Netto Supermarkt, C‑271/06, EU:C:2008:105, paragraphs 22 and 23).
0
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29. In a reference for a preliminary ruling, the Court is empowered to rule on the interpretation or validity of a rule of European Union law on the basis of the facts which the national court or tribunal puts before it, and it is for the national court or tribunal to apply that rule to the specific case before it (see, inter alia, Case C‑149/05 Price [2006] ECR I‑7691, paragraph 52 and the case‑law cited).
11. The Kingdom of Spain provided the Commission with additional information by letter of 23 July 2010.
0
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35. Fundamental rights form an integral part of the general principles of law the observance of which the Court ensures. For that purpose, the Court draws inspiration from the constitutional traditions common to the Member States and from the guidelines supplied by international instruments for the protection of human rights on which the Member States have collaborated or to which they are signatories. The ECHR has special significance in that respect (see, inter alia, Case C-260/89 ERT [1991] ECR I-2925, paragraph 41; Opinion 2/94 [1996] ECR I‑1759, paragraph 33; Case C-274/99 P Connolly v Commission [2001] ECR I‑1611, paragraph 37; Case C-94/00 Roquette Frères [2002] ECR I-9011, paragraph 25; Case C-112/00 Schmidberger [2003] ECR I-5659, paragraph 71; and Case C-36/02 Omega [2004] ECR I-9609, paragraph 33).
25. Il convient de rappeler que l’article 49 TFUE impose la suppression des restrictions à la liberté d’établissement. Cette liberté comprend, pour les sociétés constituées en conformité avec la législation d’un État membre et ayant leur siège statutaire, leur administration centrale ou leur principal établissement à l’intérieur de l’Union, le droit d’exercer leur activité dans d’autres États membres par l’intermédiaire d’une filiale, d’une succursale ou d’une agence (voir arrêts du 23 octobre 2008, Krankenheim Ruhesitz am Wannsee-Seniorenheimstatt, C‑157/07, Rec. p. I‑8061, point 28, et du 25 février 2010, X Holding, C‑337/08, Rec. p. I‑1215, point 17).
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35 It is for each Member State to ensure that individuals obtain reparation for loss and damage caused to them by non-compliance with Community law, whichever public authority is responsible for the breach and whichever public authority is in principle, under the law of the Member State concerned, responsible for making reparation (Case C-302/97 Konle [1999] ECR I-3099, paragraph 62, and Haim, cited above, paragraph 27).
59. As regards the validity of the head of claim, it must be pointed out that each of the grounds for refusal to register listed in Article 7(1) of Regulation No 40/94 is independent of the others and calls for separate examination (see OHIM v Erpo Möbelwerk , cited above, paragraph 39). Furthermore, the various grounds for refusal must be interpreted in the light of the general interest underlying each of them. The general interest taken into consideration when examining each of those grounds for refusal may, or even must, reflect different considerations, according to the ground for refusal in question (see Joined Cases C-456/01 P and C-457/01 P Henkel v OHIM [2004] ECR I-5089, paragraphs 45 and 46, and SAT.1 v OHIM , cited above, paragraph 25).
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866,629
19 The Court notes, first, that the Horvath, Wolf, Einberger, Mol, Happy Family and Witzemann judgments, which concerned narcotic drugs and counterfeit currency, refer to goods which by their very nature and because of their special characteristics cannot be lawfully marketed or introduced into economic channels. Moreover, it is settled case-law that the principle of fiscal neutrality prevents any general distinction between lawful and unlawful transactions. Consequently, the mere fact that conduct amounts to an offence does not entail exemption from tax; that exemption applies only in specific circumstances where, owing to the special characteristics of certain goods or services, any competition between a lawful economic sector and an unlawful sector is precluded (see Lange, paragraph 19, Fischer, paragraph 28, Goodwin and Unstead, paragraph 9, and Case C-158/98 Staatssecretaris van Financiën v Coffeeshop Siberië [1999] ECR I-3971, paragraphs 14 and 21).
140 However, it follows from the Court’s case-law that failure to comply with the time limit imposed in that article can result in the regulation adopted at the end of the procedure being annulled only if there is a possibility that, due to that irregularity, the procedure could have resulted in a different outcome. In addition, whilst the person who relies on such an irregularity cannot be required to show that, but for it, the regulation concerned would have had a content more favourable to its interests, that person must nevertheless demonstrate by concrete proof that such a possibility cannot be totally ruled out (see, to this effect, judgments in Foshan Shunde Yongjian Housewares & Hardware v Council, C‑141/08 P, EU:C:2009:598, paragraphs 81, 94 and 114, and Ningbo Yonghong Fasteners v Council, C‑601/12 P, EU:C:2014:115, paragraphs 34, 40 and 42).
0
866,630
28 Nor is the finding that the first indent of Article 37(1) of the Europe Agreement is directly applicable invalidated by an examination of Article 58(1) thereof. All that follows from that provision is that the authorities of the Member States remain competent to apply, while respecting the limits laid down by the Europe Agreement, inter alia their own national laws and regulations regarding entry, stay, employment and working conditions of Polish nationals. Consequently, Article 58(1) does not concern the Member States' implementation of the provisions of the Europe Agreement relating to the free movement of workers and is not intended to make implementation or the effects of the principle of non-discrimination laid down in the first indent of Article 37(1) of the Europe Agreement subject to the adoption of further national measures (see, as regards the provisions of the Europe Agreement concerning establishment, the judgment in Gloszczuk, paragraph 37).
33 According to the Court’s settled case-law, Articles 47(2) and 48(3) of Directive 2004/18 recognise the right of every economic operator to rely, for a particular contract, upon the capacities of other entities, regardless of the nature of the links which it has with them, provided that it proves to the contracting authority that it will have at its disposal the resources necessary for the performance of the contract (see, to that effect, judgment in Swm Costruzioni 2 and Mannocchi Luigino, C‑94/12, EU:C:2013:646, paragraphs 29 and 33).
0
866,631
35. In the second place, it is necessary to bear in mind the case-law according to which the global assessment of the likelihood of confusion must, so far as concerns the visual, phonetic or conceptual similarity of the marks at issue, be based on the overall impression given by the marks, bearing in mind, in particular, their distinctive and dominant elements. The perception of the marks by the average consumer of the goods or services in question plays a decisive role in the global assessment of that likelihood of confusion. In this regard, the average consumer normally perceives a mark as a whole and does not engage in an analysis of its various details (judgment in Bimbo v OHIM , C‑591/12 P, EU:C:2014:305, paragraph 21 and the case-law cited).
29 It should be observed that, if it is the case that such a difference has been maintained, the specification of the age for award of a retirement pension effectively determines the length of the period during which persons can contribute to the pension scheme.
0
866,632
39 It should be pointed out that it is only exceptionally that the Court may, in application of the general principle of legal certainty inherent in the Community legal order, be moved to restrict for any person concerned the opportunity of relying upon a provision which it has interpreted with a view to calling in question legal relationships established in good faith (Case 24/86 Blaizot [1988] ECR 379, paragraph 28, and Case C-163/90 Administration des Douanes et Droits Indirects v Legros and Others [1992] ECR I-4625, paragraph 30).
32 That objective corresponds to one of the objectives of Regulation No 44/2001, which is, in particular, according to recital 15 of that regulation, to minimise the possibility of concurrent proceedings and to ensure that irreconcilable judgments will not be given in different Member States.
0
866,633
62. It follows that in a situation such as that referred to by the national court in its second question, where a body of materials consists of several separate modules, it is necessary, in order to assess whether an extraction and/or re-utilisation allegedly made from one of the modules covered a substantial part, evaluated quantitatively, of the contents of a database, to determine first whether that module itself constitutes a database within the meaning of Directive 96/9 (see, in that regard, Case C-444/02 Fixtures Marketing [2004] ECR I-10549, paragraphs 19 to 32) and, in addition, fulfils the criteria laid down in Article 7(1) of the Directive for protection by the sui generis right.
28. A reading of the recitals of the preamble to the directive reveals that, given the ‘exponential growth, in the Community and worldwide, in the amount of information generated and processed annually in all sectors of commerce and industry’ as the 10th recital states, the legal protection provided by the directive is intended to encourage the development of systems performing a function of ‘storage’ and ‘processing’ of information, according to the 10th and 12th recitals.
1
866,634
25 Thus, the Court has repeatedly held that the aim of Articles 45 TFEU and 48 TFEU would not be achieved if, as a consequence of the exercise of their right to freedom of movement, migrant workers were to lose the social security advantages afforded them by the legislation of one Member State (see judgments of 1 April 2008 in Gouvernement de la Communauté française and gouvernement wallon, C‑212/06, EU:C:2008:178, paragraph 46, and of 21 January 2016 in Commission v Cyprus, C‑515/14, EU:C:2016:30, paragraph 41).
27. In order for the latter condition, which is at issue in the dispute in the main proceedings, to be satisfied, the mark in respect of which registration is sought need not necessarily have been used independently.
0
866,635
35 That is the case where, under a system of differential taxation of the kind at issue in the main proceedings, imported electricity distributed via the national network is subject, whatever its method of production, to a flat-rate duty which is higher than the lowest duty charged on electricity of domestic origin distributed via the national network.
28. It is clear that, by preventing criminal activity and distortions of competition in the public contracts sector, a measure such as the obligation to declare acceptance of that type of legality protocol appears to be such as to strengthen equal treatment and transparency in procurement procedures. In addition, inasmuch as that obligation is incumbent upon every candidate or tenderer without distinction, it does not conflict with the principle of non-discrimination.
0
866,636
59. With respect to parallel trade, the Court has already held that, in principle, agreements aimed at prohibiting or limiting parallel trade have as their object the prevention of competition (see, to that effect, Case 19/77 Miller International Schallplaten v Commission [1978] ECR 131, paragraphs 7 and 18, and Joined Cases 32/78, 36/78 to 82/78 BMW Belgium and Others v Commission [1979] ECR 2435, paragraphs 20 to 28 and 31).
46. In those circumstances the reply to the second question must be that it is for the national court to draw the consequences for the resolution of the dispute before it of the interpretation of the Community law concept of "genuine use" of the trade mark given in the reply to the first question referred for a preliminary ruling.
0
866,637
36. With regard to the principle of proportionality, the Court has held that, while observance of that principle requires that any rounded amount should correspond as closely as possible to that arising from application of the rate in force, the fact remains that that requirement must be reconciled with the practical needs of the effective application of the common system of VAT and that, in view of the technical nature of rounding, more than one single method of rounding could satisfy those requirements (see, to that effect, Koninklijke Ahold , paragraphs 39 to 41).
33. In such circumstances, the Court has also stated that it is not necessary to resort to other methods in order to check the market price, such as independent expert reports (see, to that effect, judgment in Land Burgenland and Others v Commission , C‑214/12 P, C‑215/12 P and C‑223/12 P, EU:C:2013:682, paragraph 95).
0
866,638
59. According to established case-law, each of the grounds for refusal to register listed in Article 7(1) of Regulation No 40/94 is independent of the others and requires separate examination. Moreover, it is appropriate to interpret those grounds for refusal in the light of the general interest which underlies each of them. The general interest to be taken into consideration when examining each of those grounds for refusal may or even must reflect different considerations according to the ground for refusal in question ( Henkel v OHIM , paragraphs 45 and 46; Case C‑329/02 P SAT.1 v OHIM [2004] ECR I‑8317, paragraph 25, and BioID v OHIM , paragraph 59).
34. That criterion must make it possible to determine whether an individual has used property in such a way that his activity is to be regarded as ‘economic activity’ within the meaning of the VAT Directive. The fact that property is suitable only for economic exploitation will normally be sufficient for a finding that its owner is exploiting it for the purposes of economic activities and, consequently, for the purpose of obtaining income on a continuing basis. On the other hand, if, by reason of its nature, property is capable of being used for both economic and private purposes, all the circumstances in which it is used will have to be examined in order to determine whether it is actually being used for the purpose of obtaining income on a continuing basis ( Enkler , paragraph 27).
0
866,639
18. First, it is clear, both from the case-law of the Court and from Article 152(5) EC and recital 26 in the preamble to Directive 2005/36, that Community law does not detract from the power of the Member States to organise their social security systems and to adopt, in particular, provisions intended to govern the organisation of health services such as pharmacies. In exercising that power, however, the Member States must comply with Community law, in particular the provisions of the Treaty on the freedoms of movement, including freedom of establishment. Those provisions prohibit the Member States from introducing or maintaining unjustified restrictions on the exercise of those freedoms in the healthcare sector (see, to this effect, Case C-372/04 Watts [2006] ECR I-4325, paragraphs 92 and 146, and Case C-169/07 Hartlauer [2009] ECR I-0000, paragraph 29).
13 For the purpose of distributing the reference quantities, all the surface areas of the holding which contribute directly or indirectly to the milk production thereof must be taken into consideration, including the yard, the buildings and the road areas of the holding, provided that they contribute directly or indirectly to the milk production of the holding.
0
866,640
46. The Court has held on various occasions that preventing possible tax evasion, avoidance and abuse is an objective recognised and encouraged by the Sixth Directive (see Halifax and Others , paragraph 71 and the case-law cited) and that the effect of the principle that the abuse of rights is prohibited is to bar wholly artificial arrangements which do not reflect economic reality and are set up with the sole aim of obtaining a tax advantage (see Case C‑162/07 Ampliscientifica and Amplifin [2008] ECR I‑4019, paragraph 28; Case C‑504/10 Tanoarch [2011] ECR I‑0000, paragraph 51; and Case C‑326/11 J.J. Komen en Zonen Beheer Heerhugowaard [2012] ECR I‑0000, paragraph 35).
35 Consequently, it must be held that, by precluding by regulation or administrative practice on the grounds of their nationality employed or self-employed workers from other Member States and the members of their families from being attributed large-family status for the purpose of the award of special benefits for such families and from being awarded family allowances, the Hellenic Republic has failed to fulfil its obligations under Articles 48 and 52 of the EC Treaty, Article 7 of Regulation No 1612/68, Article 7 of Regulation No 1251/70, Article 7 of Directive 75/34 and Article 3 of Regulation No 1408/71.
0
866,641
40. It follows that, as from the date on which Regulation No 2988/95 entered into force, as a rule and apart from in the sectors for which the European Union legislature has prescribed a shorter period, proceedings may be brought concerning any irregularity that is detrimental to the European Union’s financial interests by the competent authorities of the Member States within a period of four years (see Josef Vosding Schlacht-, Kühl- und Zerlegebetrieb and Others , paragraph 28).
47. In that assessment, it will have to ensure, in particular, that the method for valuing the agricultural land includes an update mechanism which takes into account the development of market prices in such a way that the estimate provided corresponds as closely as possible to the current market value of the land (see, to that effect, judgment in Seydaland Vereinigte Agrarbetriebe , C‑239/09, EU:C:2010:778, paragraph 43).
0
866,642
32 According to settled case-law, the concept of ‘matters relating to tort, delict or quasi-delict’ covers all actions which seek to establish the liability of a defendant and do not concern ‘matters relating to a contract’ within the meaning of Article 5(1)(a) of Regulation No 44/2001 (see judgments of 27 September 1988 in Kalfelis, 189/87, EU:C:1988:459, paragraphs 17 and 18; 13 March 2014 in Brogsitter, C‑548/12, EU:C:2014:148, paragraph 20; and 28 January 2015 in Kolassa, C‑375/13, EU:C:2015:37, paragraph 44).
La Cour a déjà eu l’occasion de préciser que cette exigence de nature procédurale ne va pas à l’encontre de la règle selon laquelle, s’agissant d’infractions aux règles de concurrence, c’est à la Commission qu’il appartient d’apporter la preuve des infractions qu’elle constate et d’établir les éléments de preuve propres à démontrer, à suffisance de droit, l’existence des faits constitutifs d’une infraction. Il est en effet demandé à un requérant, dans le cadre d’un recours juridictionnel, d’identifier les éléments contestés de la décision attaquée, de formuler des griefs à cet égard et d’apporter des preuves, qui peuvent être constituées d’indices sérieux, tendant à démontrer que ses griefs sont fondés (arrêt du 24 octobre 2013, Kone e.a./Commission, C‑510/11 P, non publié, EU:C:2013:696, point 31).
0
866,643
26 Second, it should be borne in mind that the Court has consistently held that the rights which the three indents of Article 6(1) confer on Turkish workers in regard to employment necessarily imply the existence of a right of residence for the person concerned, since otherwise the right of access to the labour market and the right to work as an employed person would be deprived of all effect (Sevince, paragraph 29, Kus, paragraphs 29 and 30, and Bozkurt, paragraph 28).
58. En outre, il découle d’une jurisprudence bien établie que, lorsqu’une directive prévoit expressément que les dispositions de transposition de cette directive contiennent une référence à celle-ci ou sont accompagnées d’une telle référence lors de leur publication officielle, il est en tout état de cause nécessaire d’adopter un acte positif de transposition (voir, notamment, arrêt du 17 mars 2011, Commission/Pologne, C‑326/09, point 22 et jurisprudence citée).
0
866,644
30 It should also be borne in mind that, according to the fundamental principle which underlies the VAT system, and which follows from Article 2 of the First Directive and Article 2 of the Sixth Directive, VAT applies to each transaction by way of production or distribution after deduction of the VAT directly borne by the various cost components (Midland Bank, paragraph 29, and Abbey National, paragraph 27).
50. In those circumstances, the contention that the action should be dismissed on the merits, as well as the supporting pleas submitted for the first time in the rejoinder, must be considered to have been put forward out of time and therefore to be inadmissible (see, to that effect, Case C‑471/98 Commission v Belgium [2002] ECR I‑9681, paragraphs 41 to 43).
0
866,645
21. As to the method of interpretation to be preferred with regard to those two provisions, the Court has stated, in the case of the first paragraph of Article 17 of the Brussels Convention, that, taking account of the objectives and the general scheme of that convention which are also those of the Regulation and in order to ensure the uniform application of that instrument, the concept of ‘jurisdiction clause’ referred to in that provision must be interpreted not as a simple reference to the national law of one or other of the States concerned but as an independent concept (see Case C-214/89 Powell Duffryn [1992] ECR I-1745, paragraphs 13 and 14).
10 Accordingly, the question whether the objection of inadmissibility is well founded must be determined together with the substantive issues raised by the dispute. Substance
0
866,646
55 Moreover, in its judgment concerning Article 5(2) of Regulation No 1697/79 in Case C-64/89 Deutscher Fernsprecher [1990] ECR I-2535, paragraph 19, the Court held that the question whether or not an error committed by the customs authorities was detectable by a trader had to be examined taking account in particular of the precise nature of the error, the professional experience of, and the care taken by, the trader.
12 CONSEQUENTLY IT IS APPROPRIATE TO EXAMINE WHETHER THE POSTS COVERED BY THE ACTION MAY BE ASSOCIATED WITH THE CONCEPT OF PUBLIC SERVICE WITHIN THE MEANING OF ARTICLE 48 ( 4 ), WHICH REQUIRES UNIFORM INTERPRETATION AND APPLICATION THROUGHOUT THE COMMUNITY . IT MUST BE ACKNOWLEDGED THAT THE APPLICATION OF THE DISTINGUISHING CRITERIA INDICATED ABOVE GIVES RISE TO PROBLEMS OF APPRAISAL AND DEMARCATION IN SPECIFIC CASES . IT FOLLOWS FROM THE FOREGOING THAT SUCH A CLASSIFICATION DEPENDS ON WHETHER OR NOT THE POSTS IN QUESTION ARE TYPICAL OF THE SPECIFIC ACTIVITIES OF THE PUBLIC SERVICE IN SO FAR AS THE EXERCISE OF POWERS CONFERRED BY PUBLIC LAW AND RESPONSIBILITY FOR SAFEGUARDING THE GENERAL INTERESTS OF THE STATE ARE VESTED IN IT .
0
866,647
30 Furthermore, it is not for the Court to rule on the interpretation of provisions of national law, as such an interpretation falls within the exclusive jurisdiction of the national courts (judgment of 14 June 2017, Online Games and Others, C‑685/15, EU:C:2017:452, point 45 and the case-law cited).
11. En vertu d’une jurisprudence constante de la Cour, 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 valable des obligations qui incombent aux États membres destinataires d’une directive (voir, notamment, arrêts du 6 mai 1980, Commission/Belgique, 102/79, Rec. p. 1473, point 10, et du 13 mars 1997, Commission/France, C‑197/96, Rec. p. I‑1489, point 14).
0
866,648
57. It was for the national courts to rule on the lawfulness of an application for registration of a designation under Article 17 of Regulation No 2081/92 on the same terms as those by which they review any definitive measure adopted by the same national authority which is capable of adversely affecting the rights of third parties under Community law, and, consequently, to regard an action brought for that purpose as admissible, even if the domestic rules of procedure do not provide for this in such a case (see, to that effect, Case C‑97/91 Oleificio Borelli v Commission [1992] ECR I‑6313, paragraph 13, and Carl Kühne and Others , paragraph 58).
86 By the first part of its fifth question the High Court asks whether the principle of equal treatment laid down in Article 119 applies to all pension benefits paid by occupational schemes or whether a distinction is to be drawn according to the kind of contributions to which those benefits are attributable, namely employers' contributions or employees' contributions, the latter being either compulsory or voluntary.
0
866,649
81. As regards the objectives of general interest referred to above, established case‑law also shows that protection of the environment is one of those objectives (see Case 240/83 ADBHU [1985] ECR 531, paragraph 13; Case C‑302/86 Commission v Denmark [1988] ECR 4607, paragraph 8; and Case C‑213/96 Outokumpu [1998] ECR I‑1777, paragraph 32).
31. It is clear from the Court’s case-law that that right of freedom of movement includes both the right for citizens of the Union to enter a Member State other than the one of origin and the right to leave the State of origin. As the Court has already had occasion to state, the fundamental freedoms guaranteed by the FEU Treaty would be rendered meaningless if the Member State of origin could, without due justification, prohibit its own nationals from leaving its territory in order to enter the territory of another Member State (see Jipa , paragraph 18 and case-law cited).
0
866,650
29. In accordance with settled case-law, the letter of formal notice from the Commission to the Member State, and then the reasoned opinion issued by the Commission, delimit the subject-matter of the dispute, so that it cannot thereafter be extended. Consequently, the reasoned opinion and the action brought by the Commission must be based on the same complaints as those set out in the letter of formal notice initiating the pre-litigation procedure (Case C-365/97 Commission v Italy [1999] ECR I-7773, paragraph 23, and Case C-229/00 Commission v Finland [2003] ECR I-5727, paragraph 44).
91. Objective factors such as the content and duration of the anti-competitive conduct, the number of incidents and their intensity, the extent of the market affected and the damage to the economic public order must be taken into account. The analysis must also take into consideration the relative importance and market share of the undertakings responsible and also any repeated infringements.
0
866,651
137 As the Court has repeatedly held, a measure is only vitiated by misuse of powers if it appears, on the basis of objective, relevant and consistent evidence to have been taken with the exclusive or main purpose of achieving an end other than that stated or evading a procedure specifically prescribed by the Treaty for dealing with the circumstances of the case (see Case 69/83 Lux v Court of Auditors [1984] ECR 2447, paragraph 30; Case C-331/88 Fedesa and Others [1990] ECR I-4023, paragraph 24; Case C-156/93 Parliament v Commission [1995] ECR I-2019, paragraph 31; and Case C-48/96 P Windpark Groothusen v Commission [1998] ECR I-2873, paragraph 52).
15. The Commission’s function is to ensure, in the general interest, that the Member States give effect to Community law and to obtain a declaration of any failure to fulfil the obligations deriving therefrom with a view to bringing it to an end (see Commission v France , cited above, paragraph 15, and Commission v Germany , cited above, paragraph 29 and the case‑law there cited).
0
866,652
59. In the context of a tax rule, such as that at issue in the main proceedings, which seeks to prevent the economic double taxation of distributed profits, the situation of a corporate shareholder receiving foreign-sourced dividends is comparable to that of a corporate shareholder receiving nationally‑sourced dividends in so far as, in each case, the profits made are, in principle, liable to be subject to a series of charges to tax (see Test Claimants in the FII Group Litigation , paragraph 62).
43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC.
0
866,653
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).
26. Both the very purpose of the Customs Code, as stated inter alia in recital 5 in the preamble thereto, as being to ensure the correct application of the duties provided for therein (see, to that effect, judgment in Greencarrier Freight Services Latvia , C‑571/12, EU:C:2014:102, paragraph 32), and the specific logic of Article 78 thereof, which is to bring the customs procedure into line with the actual situation by correcting material errors or omissions as well as errors of interpretation of the applicable law (see judgments in Terex Equipment and Others , C‑430/08 and C‑431/08, EU:C:2010:15, paragraph 56, and Südzucker and Others , C‑608/10, C‑10/11 and C‑23/11, EU:C:2012:444, paragraph 47), weigh against an interpretation of that article which would preclude generally the customs authorities from amending or conducting other post-clearance examinations of customs declarations in order to regularise the situation.
0
866,654
58. The establishing of an obligation on dominant shareholders and the fixing of the conditions triggering such an obligation would require a decision as to whether, in the specific situation in which a shareholder acquires or strengthens his control of a company, the minority shareholders need special protection which must be ensured by the imposition of an obligation on the dominant shareholder. Such a decision would presuppose both the weighing of the interests of the minority shareholders and those of the dominant shareholder and of the not inconsiderable consequences for corporate takeovers, and would require specific expression, in accordance with the principle of legal certainty, so that those concerned could ascertain unequivocally what their rights and obligations were and take steps accordingly (see, as regards the requirements for the principle of legal certainty, Case C‑345/06 Heinrich [2009] ECR I-0000, paragraph 44).
33. The fourth ground of appeal alleges that the Court of First Instance erred in finding that Osman Ocalan had asserted that the PKK lacked capacity to bring an action. This ground contains detailed criticism of the contested order. Furthermore, it relates to a finding made by the Court of First Instance in the contested order, so it could not have been put forward at first instance.
0
866,655
41 In that connection, it is clear from the case-law of the Court that it must be examined whether a batch of chickens is marketable in the EU ‘in normal conditions’, on the basis of requirements contained in the regulation which directly concern the quality of the products, and not on the basis of requirements, the sole objective of which is to inform the consumer (see, to that effect, judgment of 7 September 2006, NowacoGermany, C‑353/04, EU:C:2006:522, paragraph 38).
41. That question may, however, remain open if it is evident that, in any event, the exercise by the assignee of the right acquired is not closely connected with the insolvency proceedings.
0
866,656
23 Such surveillance is connected by its nature, its aim and the rules to which it is subject with the exercise of powers relating to the protection of the environment which are typically those of a public authority. It is not of an economic nature justifying the application of the Treaty rules on competition (Case C-364/92 SAT Fluggesellschaft v Eurocontrol [1994] ECR I-43, paragraph 30).
30 Taken as a whole, Eurocontrol' s activities, by their nature, their aim and the rules to which they are subject, are connected with the exercise of powers relating to the control and supervision of air space which are typically those of a public authority. They are not of an economic nature justifying the application of the Treaty rules of competition.
1
866,657
47. According to settled case-law, the principle of proportionality, which is one of the general principles of Community law, requires that measures implemented through Community provisions be appropriate for attaining the objective pursued and must not go beyond what is necessary to achieve it (Case C-210/03 Swedish Match [2004] ECR I‑11839, paragraph 47, and Case C-479/04 Laserdisken [2006] ECR I‑8089, paragraph 53).
14 According to the preamble to the First Council Directive (67/227/EEC) of 11 April 1967 on the harmonisation of legislation of Member States concerning turnover taxes (OJ, English Special Edition 1967, p. 14, hereinafter `the First Directive'), the harmonisation of legislation concerning turnover taxes is intended to bring about the establishment of a common market within which competition is not distorted, and whose characteristics are similar to those of a domestic market, by eliminating differences in the imposition of tax such as to distort competition and impede trade.
0
866,658
36. Furthermore, the Court has held that the decisive criterion for the customs classification of goods under the common customs tariff must be sought in the objective characteristics and properties of the products at the time of their presentation for customs clearance (Case 175/82 Dinter [1983] ECR 969, paragraph 10, and Case C‑33/92 Gausepohl‑Fleisch [1993] ECR I‑3047, paragraph 9). The objective characteristics and properties of products must be capable of being assessed at the time of customs clearance (see, to that effect, Case C‑233/88 van de Kolk [1990] ECR I‑265, paragraph 12; Case C‑38/95 Foods Import [1996] ECR I‑6543, paragraph 17; and Case C‑14/05 Anagram International [2006] ECR I‑6763, paragraph 26).
36 The purpose of Article 7 is accordingly to protect consumers, who thus have the right to be reimbursed or repatriated in the event of the insolvency of the organizer from whom they purchased the package travel. Any other interpretation would be illogical, since the purpose of the security which organizers must offer under Article 7 of the Directive is to enable consumers to obtain a refund of money paid over or to be repatriated.
0
866,659
36 In that respect, it should first be noted that, according to settled case-law, it is not necessary to establish in every case that there has been a transfer of State resources for the advantage granted to one or more undertakings to be capable of being regarded as a State aid within the meaning of Article 87(1) EC (see, in particular, Case C-387/92 Banco Exterior de España v Ayuntamiento de Valencia [1994] ECR I-877, paragraph 14; Case C-6/97 Italy v Commission [1999] ECR I-2981, paragraph 16).
38. Furthermore, such a situation corresponds to that described at paragraphs 34 and 39 of the explanatory memorandum, in which the Commission of the European Communities stated, first, that the requirement that the product must have obtained a valid MA is met ‘if the proprietary medicinal product containing it has been granted the [MA] concerned’ and, second, that in such a situation, ‘where the product authorised consists of a combination of compound X and another active ingredient, only compound X will be protected by the certificate’.
0
866,660
55 In considering that complaint, it must be borne in mind that, according to settled case-law, in order to establish whether a provision of Community law complies with the principle of proportionality, it must be ascertained whether the means which it employs are suitable for the purpose of attaining the desired objective and whether they go beyond what is necessary for that purpose (see, in particular, Case C-233/94 Germany v Parliament and Council [1997] ECR I-2405, paragraph 54).
65THE DOMINANT POSITION REFERRED TO IN THIS ARTICLE RELATES TO A POSITION OF ECONOMIC STRENGTH ENJOYED BY AN UNDERTAKING WHICH ENABLES IT TO PREVENT EFFECTIVE COMPETITION BEING MAINTAINED ON THE RELEVANT MARKET BY GIVING IT THE POWER TO BEHAVE TO AN APPRECIABLE EXTENT INDEPENDENTLY OF ITS COMPETITORS , CUSTOMERS AND ULTIMATELY OF ITS CONSUMERS .
0
866,661
null
62. Unlike pharmacists, non-pharmacists by definition lack training, experience and responsibility equivalent to those of pharmacists. Accordingly, they do not provide the same safeguards as pharmacists.
0
866,662
73. That concept requires the unequal treatment found to exist to be justified by the existence of precise and specific factors, characterising the employment condition to which it relates, in the particular context in which it occurs and on the basis of objective and transparent criteria in order to ensure that that unequal treatment in fact meets a genuine need, is appropriate for achieving the objective pursued and is necessary for that purpose. Those factors may result, in particular, from the specific nature of the tasks for the performance of which fixed-term contracts have been concluded and from the inherent characteristics of those tasks or, as the case may be, from pursuit of a legitimate social-policy objective of a Member State (see, inter alia, Del Cerro Alonso , paragraphs 53 and 58; and Gavieiro Gavieiro and Iglesias Torres , paragraph 55).
43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC.
0
866,663
46 In the second place, non-compliance with a formal requirement may lead to the refusal of an exemption from VAT if that non-compliance would effectively prevent the production of conclusive evidence that the substantive requirements have been satisfied (see, to that effect, judgments of 27 September 2007, Collée, C‑146/05, EU:C:2007:549, paragraph 31, and of 27 September 2012, VSTR, C‑587/10, EU:C:2012:592, paragraph 46).
60. It therefore follows from the above that, to the extent that it automatically excludes companies governed by private law from the scoperatione personae of Directive 89/665, the Spanish legislation at issue in the present case is not a correct transposition of the term "contracting authority" appearing in Article 1(1) of that directive, as defined in Article 1(b) of Directives 92/50, 93/36 and 93/37.
0
866,664
44. As regards the financial consequences which might ensue for the employer from the obligation to reinstate a pregnant employee unable for the duration of the pregnancy, to carry out all her duties, the Court has already held that discrimination on grounds of sex cannot be justified on grounds relating to the financial loss for an employer (Dekker , paragraph 12; Mahlburg , paragraph 29; and Tele Danmark , paragraph 28).
42 AN ACTION FOR ANNULMENT MUST THEREFORE BE AVAILABLE IN THE CASE OF ALL MEASURES ADOPTED BY THE INSTITUTIONS, WHATEVER THEIR NATURE OR FORM, WHICH ARE INTENDED TO HAVE LEGAL EFFECTS .
0
866,665
35. When reviewing the exercise of such a power, the European Union Court may not substitute its own assessment for that of the European Union legislature, and must confine itself to examining whether the legislature’s assessment contains a manifest error or constitutes a misuse of powers or whether the legislature clearly exceeded the bounds of its legislative discretion (see, to that effect, Case C‑122/94 Commission v Council [1996] ECR I‑881, paragraph 18; Case C‑84/94 United Kingdom v Council [1996] ECR I‑5755, paragraph 58; SAM Schiffahrt and Stapf , paragraph 24; and Joined Cases C‑27/00 and C‑122/00 Omega Air and Others [2002] ECR I‑2569, paragraph 64).
43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC.
0
866,666
15. As an exception to the general rule of jurisdiction set out in the Convention, Article 16 must not be given an interpretation broader than is required by its objective, since the article deprives the parties of the choice of forum which would otherwise be theirs and, in certain cases, results in their being brought before a court which is not that of the domicile of any of them (see Case 73/77 Sanders [1977] ECR 2383, paragraphs 17 and 18; Case C-115/88 Reichert and Kockler [1990] ECR I-27, paragraph 9; Case C-292/93 Lieber [1994] ECR I-2535, paragraph 12; and Case C‑8/98 Dansommer [2000] ECR I-393, paragraph 21).
86 It follows that a condition for the application or the receipt of tax aid may be grounds for a finding that that aid is selective, if that condition leads to a distinction being made between undertakings despite the fact that they are, in the light of the objective pursued by the tax system concerned, in a comparable factual and legal situation, and if, therefore, it represents discrimination against undertakings which are excluded from it.
0
866,667
58. According to the case-law of the Court of Justice, although Article 23(2) of Regulation No 1/2003 leaves the Commission a discretion, it nevertheless limits the exercise of that discretion by establishing objective criteria to which the Commission must adhere. Thus, first, the amount of the fine that may be imposed on an undertaking is subject to a quantifiable and absolute ceiling, so that the maximum amount of the fine that can be imposed on a given undertaking can be determined in advance. Second, the exercise of that discretion is also limited by rules of conduct which the Commission imposed on itself in the 2002 Leniency Notice and the 1998 Guidelines. Furthermore, the Commission’s well-known and accessible administrative practice is subject to unlimited review by the European Union judicature, whose settled case-law has enabled the concepts that Article 23(2) might contain to be defined. A prudent trader, if need be by taking legal advice, can thus foresee in a sufficiently precise manner the method of calculation and order of magnitude of the fines which he incurs for a given line of conduct, and the fact that that trader cannot know in advance precisely the level of the fines which the Commission will impose in each individual case cannot constitute a breach of the principle that penalties must have a proper legal basis (see also, to this effect, the judgment of 22 May 2008 in Case C‑266/06 P Evonik Degussa v Commission and Council , paragraphs 50 to 55).
53. S’agissant des lignes directrices, le Tribunal a, au point 82 de l’arrêt attaqué, tenu à rappeler à juste titre que la Cour a considéré, d’une part, que celles-ci énoncent une règle de conduite dont la Commission ne saurait se départir sous peine de se voir sanctionnée au titre d’une violation des principes généraux du droit, tels que l’égalité de traitement et la protection de la confiance légitime, et, d’autre part, qu’elles assurent la sécurité juridique des entreprises concernées en déterminant la méthodologie que la Commission s’est imposée aux fins de la fixation du montant des amendes infligées en vertu de l’article 15, paragraphe 2, du règlement nº 17.
1
866,668
29 However, the pursuit of such an objective does not relieve a Member State from its duty to observe the rule of non-discrimination laid down in Article 95 of the Treaty. According to settled case-law, a system of taxation can be considered compatible with Article 95 of the Treaty only if it is proved to be so structured as to exclude any possibility of imported products being taxed more heavily than domestic products, so that it cannot in any event have discriminatory effect (see, in particular, Case C-90/94 Haahr Petroleum v benrå Havn and Others [1997] ECR I-0000, paragraph 34).
31. En effet, le CCP ne vise qu’à rétablir une durée de protection effective suffisante du brevet de base en permettant à son titulaire de bénéficier d’une période d’exclusivité supplémentaire à l’expiration de son brevet destinée à compenser, au moins partiellement, le retard pris dans l’exploitation commerciale de son invention en raison du laps de temps qui s’est écoulé entre la date du dépôt de la demande de brevet et celle de l’obtention de la première AMM dans l’Union européenne (arrêt du 11 novembre 2010, Hogan Lovells International, C‑229/09, Rec. p. I‑11335, point 50; ainsi que arrêt Georgetown University, précité, point 36).
0
866,669
31. As regards the first of those conditions, it should be noted that Article 220(2)(b) of the Customs Code is intended to protect the legitimate expectation of the person liable for payment that all the information and criteria on which the decision to recover or not to recover customs duties is based are correct. The legitimate expectations of the person liable attract the protection provided for in that article only if it was the competent authorities ‘themselves’ which created the basis for those expectations. Thus, only errors attributable to acts of the competent authorities create entitlement to the waiver of subsequent recovery of customs duties (see, by analogy, Mecanarte , paragraphs 19 and 23).
37 It is settled case-law that it is solely for the national court before which the dispute has been brought, and which must assume responsibility for the subsequent judicial decision, to determine in the light of the particular circumstances of the case both the need for a preliminary ruling in order to enable it to deliver judgment and the relevance of the questions which it submits to the Court. Consequently, where the questions submitted by the national court concern the interpretation of Community law, the Court of Justice is, in principle, bound to give a ruling (see, in particular, Case C-415/93 Union Royale Belge des Sociétés de Football Association and Others v Bosman and Others [1995] ECR I-4921, paragraph 59; Case C-200/97 Ecotrade v AFS [1998] ECR I-7907, paragraph 25; and Case C-254/98 Schutzverband gegen unlauteren Wettbewerb v TK-Heimdienst Sass [2000] ECR I-151, paragraph 13).
0
866,670
53 It is, admittedly, common ground that, by making the admissibility of legal proceedings brought in the areas referred to in Article 5(1bis) of Legislative Decree No 28/2010 conditional upon the implementation of a mandatory attempt at mediation, the national legislation at issue in the main proceedings introduces an additional step to be overcome before being entitled to access the courts. That condition might prejudice implementation of the principle of effective judicial protection (see, to that effect, judgment of 18 March 2010, Alassini and Others, C‑317/08 to C‑320/08, EU:C:2010:146, paragraph 62).
76. However, the need to alter the packaging or the labelling of imported products prevents such requirements from being selling arrangements within the meaning of the judgment in Keck and Mithouard (Case C-33/97 Colim [1999] ECR I-3175, paragraph 37).
0
866,671
29. The Court has also held that Member States are not required to adopt specific procedural rules on the manner in which communication of the amount of import or export duties is to be made to the debtor where national procedural rules of general application can be applied to that communication, which ensure that the debtor receives adequate information and which enable him, with full knowledge of the facts, to defend his rights (Case C-201/04 Molenbergnatie [2006] ECR I‑2049, paragraph 54).
43. Nor may such use affect the value of the trade mark by taking unfair advantage of its distinctive character or repute ( BMW , paragraph 52).
0
866,672
25 In Emmott the Court did indeed hold that so long as a directive has not been properly transposed into national law individuals are unable to ascertain the full extent of their rights (paragraph 21) and that consequently, until the directive has been properly transposed, a defaulting Member State may not rely on an individual' s delay in initiating proceedings against it in order to protect rights conferred upon him by the provisions of the directive and that a period laid down by national law within which proceedings must be initiated cannot begin to run before that time (paragraph 23).
24. That consideration is particularly important in the field of education in view of the aims pursued by Article 6(e) TFEU and the second indent of Article 165(2) TFEU, namely, inter alia, encouraging mobility of students and teachers (see D’Hoop , paragraph 32; Case C-147/03 Commission v Austria [2005] ECR I‑5969, paragraph 44; Morgan and Bucher , paragraph 27; and Prinz and Seeberger , paragraph 29).
0
866,673
35 Furthermore, as the Court has ruled in connection with Article 92(1) of the EC Treaty, the expression `aid', for the purposes of Article 4(c) of the ECSC Treaty, necessarily implies advantages granted directly or indirectly through State resources or constituting an additional charge for the State or for bodies designated or established by the State for that purpose (see Case 82/77 Openbaar Ministerie of the Netherlands v Van Tiggele [1978] ECR 25, paragraphs 23 to 25; Joined Cases 213/81 to 215/81 Norddeutsches Vieh- und Fleischkontor Will and Others v BALM [1982] ECR 3583, paragraph 22; Joined Cases C-72/91 and C-73/91 Sloman Neptun v Bodo Ziesemer [1993] ECR I-887, paragraphs 19 and 21; Case C-189/91 Kirsammer-Hack v Sidal [1993] ECR I-6185, paragraph 16; and Joined Cases C-52/97 to C-54/97 Viscido and Others v Ente Poste Italiane [1998] ECR I-2629, paragraph 13).
42. The fact that only taxpayers satisfying those conditions can benefit from the measure cannot in itself make it into a selective measure. It is clear that persons unable to claim its benefit are not in a comparable factual and legal situation to those taxpayers from the point of view of the national legislature’s objective of ensuring compliance with the principle that judgment must be given within a reasonable time.
0
866,674
13 However, a Member State which, in giving effect to a Commission decision on State aid, encounters unforeseen and unforeseeable difficulties or becomes aware of consequences overlooked by the Commission, must submit those problems to the Commission for consideration, together with proposals for suitable amendments to the decision in question. In such cases, the Commission and the Member State must, by virtue of the rule imposing on the Member States and the Community institutions a duty of genuine cooperation which underlies, in particular, Article 5 of the Treaty, work together in good faith with a view to overcoming the difficulties whilst fully observing the Treaty provisions and, in particular, the provisions on aid (see Case 52/84 Commission v Belgium, paragraph 16, Case 94/87 Commission v Germany, paragraph 9, and Case C-183/91 Commission v Greece, paragraph 19).
115. Under clause 3 of the Framework Agreement, the definition of ‘fixed-term worker’ covers ‘a person having an employment contract or relationship entered into directly between an employer and a worker where the end of the employment contract or relationship is determined by objective conditions such as reaching a specific date, completing a specific task, or the occurrence of a specific event’.
0
866,675
28. In that regard, it should be noted that it is for the referring court alone to determine the subject-matter of the questions it intends to refer to the Court. It is solely for the national courts before which actions are brought, and which must bear the responsibility for the subsequent judicial decision, to determine, in the light of the special features of each case, both the need for a preliminary ruling in order to enable them to deliver judgment and the relevance of the questions which they submit to the Court (see Case C‑159/97 Castelletti [1999] ECR I-1597, paragraph 14; Case C‑154/05 Kersbergen-Lap and Dams-Schipper [2006] ECR I‑6249, paragraph 21; and Case C‑321/03 Dyson [2007] ECR I‑687, paragraph 23).
18 In that regard the first point to note is that, under Article 2(3) of the Treaty of Accession, the Community institutions `may' adopt before accession certain measures referred to in, inter alia, Article 169 of the Act of Accession. Consequently, Article 2(3) does not place any restriction on the use of Article 169 after the entry into force of the Treaty of Accession, but merely authorizes its use before that date.
0
866,676
34. As regards the question whether national legislation falls within the scope of one or other of the freedoms of movement, it is clear from what is now well established case-law that the purpose of the legislation concerned must be taken into consideration (see, to this effect, Case C‑196/04 Cadbury Schweppes and Cadbury Schweppes Overseas [2006] ECR I‑7995, paragraphs 31 to 33; Case C‑452/04 Fidium Finanz [2006] ECR I‑9521, paragraphs 34 and 44 to 49; Case C‑374/04 Test Claimants in Class IV of the ACT Group Litigation [2006] ECR I‑11673, paragraphs 37 and 38; Test Claimants in the FII Group Litigation , paragraph 36; and Case C‑524/04 Test Claimants in the Thin Cap Group Litigation [2007] ECR I‑2107, paragraphs 26 to 34).
25. In addition, it should be stated that, from the taxable person’s perspective, the reason why the refund of excess VAT is delayed is irrelevant. There is no material difference in that situation between a refund delayed because a claim was dealt with administratively after the expiry of the time-limits and one delayed by administrative measures which unlawfully preclude the refund and are subsequently annulled by a court ruling.
0
866,677
68. It follows that, according to the Court’s case-law, such a transposition of the principles underlying the freedom of movement under European Union law may be justified only by the objective of progressively securing freedom of movement for Turkish workers pursued by the EEC-Turkey Association, as laid down in Article 12 of the Association Agreement (see, inter alia, Dörr and Ünal , paragraph 66). Yet Article 12, in referring to the Treaty articles relating to the free movement of workers, confirms that the purpose underpinning that association is solely economic in nature.
57. Contrary to the submissions of the Spanish, Polish and Slovak Governments, the fact that recital 6 of Regulation No 1348/2000 mentions only the efficiency and rapidity of legal proceedings is not sufficient to remove from the scope of that regulation all documents which are unconnected to legal proceedings. That recital refers only to one of the corollaries of the main purpose of the regulation. The mention, in that recital, of extrajudicial documents in the context of legal proceedings must therefore be understood as meaning that the service of such a document may be required in the course of legal proceedings.
0
866,678
65. A commitment of that type arises from Article 11 of the 1957 Agreement, as amended by the Exchange of Notes of 29 January and 13 March 1992 and by Article 6 of the 1978 Protocol. The Kingdom of the Netherlands has maintained that commitment despite the renegotiation of the 1957 Agreement which led to the Exchange of Notes of October 1992. By proceeding in that way, the Kingdom of the Netherlands has thus infringed the exclusive external competence of the Community which results from Article 1(3) of Regulation No 2409/92 (see, to that effect, Commission v Denmark , paragraphs 97 to 100; Commission v Sweden , paragraphs 93 to 96; Commission v Finland , paragraphs 98 to 101; Commission v Belgium , paragraphs 110 to 113; Commission v Luxembourg , paragraphs 103 to 106; Commission v Austria , paragraphs 112 to 115, and Commission v Germany , paragraphs 123 to 126).
23 If the advantages for domestic production fully offset the burden borne by it, the charge levied on the product must, being a charge having an effect equivalent to a customs duty, be regarded as unlawful in its entirety; if on the contrary those advantages only partly offset the burden borne by domestic production, the charge levied on the imported product, which is legal in principle, will simply have to be reduced proportionally (Case 94/74 IGAV v ENCC [1975] ECR 699, paragraph 13, and Compagnie Commerciale de l'Ouest and Others, cited above, paragraph 27).
0
866,679
22 As for determining the value of such transaction for the purposes of the taxable amount, it must be pointed out that, according to settled case-law, it is a subjective value, since the taxable amount is the consideration actually received and not a value estimated according to objective standards (see, in particular, Naturally Yours Cosmetics, paragraph 16, and Empire Stores, paragraph 18).
20. Thus, if the reputation of an earlier Community trade mark is established in a substantial part of the territory of the European Union which may, in some circumstances, coincide with the territory of a single Member State, it must be held that that mark has a ‘reputation in the [European Union]’, within the meaning of Article 4(3) of Directive 2008/95, and the proprietor of that mark is not required to produce evidence of that reputation in the Member State in which the application for registration of the later national mark, which is the subject of an opposition, has been filed.
0
866,680
37. It must be recalled that according to settled case-law it is open to the contracting authority when choosing the most economically advantageous tender to choose the criteria on which it proposes to base the award of contract, provided that the purpose of those criteria is to identify the most economically advantageous tender and that they do not confer on the contracting authority an unrestricted freedom of choice as regards the award of the contract to a tenderer (see, to that effect, Case 31/87 Beentjes [1988] ECR 4635, paragraphs 19 and 26; Case C-19/00 SIAC Construction [2001] ECR I-7725, paragraphs 36 and 37; and C oncordia Bus Finland , paragraphs 59 and 61).
88. Account must also be taken of the fact that the Community trade mark was created for the benefit not of all citizens, but of economic operators, and that economic operators are not under any obligation to make use of it.
0
866,681
42. In those circumstances, it must be borne in mind that it follows from the need for uniform application of European Union law and from the principle of equality that the terms of a provision of that law which makes no express reference to the law of the Member States for the purpose of determining its meaning and scope must normally be given an autonomous and uniform interpretation throughout the European Union, having regard to the context of the provision and the objective pursued by the legislation in question (see, to that effect, Case C‑195/06 Österreichischer Rundfunk [2007] ECR I‑8817, paragraph 24 and case‑law cited, and Case C‑396/09 Interedil [2011] ECR I‑0000, paragraph 42).
Or, des griefs dirigés contre des motifs surabondants d’une décision du Tribunal ne sauraient, en tout état de cause, entraîner l’annulation de cette décision et doivent donc être considérés comme inopérants (voir en ce sens, notamment, arrêt du 15 avril 2010, Gualtieri/Commission, C‑485/08 P, EU:C:2010:188, point 52).
0
866,682
47. On the one hand, recalling that the deduction mechanism provided for under the Sixth Directive is intended to relieve the trader entirely of the burden of the VAT payable or paid in the course of all his economic activities, the Court has held that the common system of VAT seeks to ensure neutrality of taxation of all economic activities, provided that those activities are themselves subject in principle to VAT (see inter alia, to that effect, Case C‑174/08 NCC Construction Danmark [2009] ECR I‑10567, paragraph 27, and Case C‑277/09 RBS Deutschland Holdings [2010] ECR I‑13805, paragraph 38).
39. Conformément à l’article 5 du règlement nº 469/2009, des CCP, tels que ceux visés au point 35 du présent arrêt, délivrés en lien avec ces produits confèrent, à l’expiration du brevet de base, les mêmes droits que ceux qui étaient conférés par ce brevet de base à l’égard desdits produits, dans les limites de la protection conférée par ledit brevet telles qu’énoncées à l’article 4 de ce règlement. Partant, si le titulaire de ce même brevet pouvait, pendant la période de validité de celui-ci, s’opposer, sur le fondement de son brevet, à toute utilisation ou à certaines utilisations de ses produits sous la forme d’un médicament consistant en un tel produit ou contenant celui-ci, les CCP délivrés à l’égard de ces mêmes produits lui conféreront les mêmes droits pour toutes les utilisations de ces produits, en tant que médicament, qui ont été autorisées avant l’expiration desdits certificats (voir arrêts précités Medeva, point 39, et Georgetown University e.a., point 32, ainsi que ordonnances University of Queensland et CSL, précitée, point 34, et du 25 novembre 2011, Daiichi Sankyo, C‑6/11, Rec. p. I‑12255, point 29).
0
866,683
53 While the Court, furthermore, has already held that a trade mark may fulfil other functions than that of indicating origin which are equally worthy of protection against infringement by third parties, such as that of guaranteeing the quality of the goods or services which it designates, or those of communication, investment or advertising, it has nonetheless always emphasised that the essential function of a mark remains that of indicating origin (see, to that effect, judgments of 23 March 2010, Google France and Google, C‑236/08 to C‑238/08, EU:C:2010:159, paragraphs 77 and 82, and of 22 September 2011, Interflora and Interflora British Unit, C‑323/09, EU:C:2011:604, paragraphs 37 to 40 and the case-law cited).
45. In that regard, as the Advocate General stated at point 38 of her Opinion, significance may be attached to factors such as the amount of time spent on transporting the goods in question, the place of registration and usual use of the goods, the place of residence of the purchaser and the presence or absence of links between the purchaser and the Member State of supply or another Member State.
0
866,684
49. It should borne in mind, at the outset, that, in accordance with the second subparagraph of Article 7(1) EC, the Community institutions may act only within the limits of the powers conferred upon them by the Treaty (see, to that effect, Case C‑93/00 Parliament v Council [2001] ECR I‑10119, paragraph 39, and Case C‑110/03 Belgium v Commission [2005] ECR I‑2801, paragraph 57).
39 It should be borne in mind in that regard that, in accordance with the second subparagraph of Article 7(1) EC, the Community institutions may act only within the limits of the powers conferred upon them by the Treaty.
1
866,685
43. According to the Court’s settled case-law, although it is for Member States to take the appropriate measures to ensure their internal and external security, it does not follow that such measures are entirely outside the scope of Community law (see Case C‑273/97 Sirdar [1999] ECR I‑7403, paragraph 15, and Case C‑285/98 Kreil [2000] ECR I‑69, paragraph 15). As the Court has already held, the only articles in which the Treaty expressly provides for derogations applicable in situations which may affect public safety are Articles 30 EC, 39 EC, 46 EC, 58 EC, 64 EC, 296 EC and 297 EC, which deal with exceptional and clearly defined cases. It cannot be inferred that the Treaty contains an inherent general exception excluding all measures taken for reasons of public security from the scope of Community law. The recognition of the existence of such an exception, regardless of the specific requirements laid down by the Treaty, would be liable to impair the binding nature of Community law and its uniform application (see Case C‑186/01 Dory [2003] ECR I‑2479, paragraph 31 and case-law there cited).
37. Dans ce contexte, il doit être constaté que la directive 96/71 ne fournit elle-même aucun élément de définition matérielle du salaire minimum. Le soin de définir quels sont les éléments constitutifs de celui-ci, pour l’application de cette directive, relève donc du droit de l’État membre concerné, pour autant seulement que cette définition, telle qu’elle résulte de la législation ou des conventions collectives nationales pertinentes ou de l’interprétation qu’en donnent les juridictions nationales, n’a pas pour effet d’entraver la libre prestation des services entre les États membres.
0
866,686
63. It should be stated at the outset that the free movement of goods is one of the fundamental principles of the Treaty (Case C-265/95 Commission v France [1997] ECR I-6959, paragraph 24).
27. The Court has also held that, where the provisions of a national measure are general in nature, they cannot amount to such conditions or, consequently, be classified as ‘other requirements’, within the meaning of Article 1(4) of the directive (see, to that effect, judgment in Intercommunale Intermosane and Fédération de l’Industrie et du gaz , EU:C:2011:382, paragraph 21).
0
866,687
45 That definition, which is set out in paragraph 11 above, now refers expressly to any breach of EU law or national law relating to its application. Read in the light of the foregoing considerations, that elucidation concerning breaches of national law clarifies the scope of the term ‘irregularity’ in Article 2(7) of Regulation No 1083/2006 (see, to that effect, a contrario, judgment of 7 April 2016 in PARTNER Apelski Dariusz, C‑324/14, EU:C:2016:214, paragraphs 90 and 91).
42. It must be pointed out in this regard that the FEU Treaty contains no precise definition of monetary policy but defines both the objectives of monetary policy and the instruments which are available to the ESCB for the purpose of implementing that policy (see, to that effect, Pringle , C‑370/12, EU:C:2012:756, paragraph 53).
0
866,688
6 As the Court has already observed, only intervention undertaken in accordance with the Community rules within the framework of the common organisation of agricultural markets is to be financed by the EAGGF (see Case C-48/91 Netherlands v Commission [1993] ECR I-5611, paragraph 14). In that context, it is for the Commission to prove an infringement of the rules on the common organisation of the agricultural markets (see Case 347/85 United Kingdom v Commission [1988] ECR 1749, paragraph 16; Case C-281/89 Italy v Commission [1991] ECR I-347, paragraph 19; Case C-55/91 Italy v Commission [1993] ECR I-4813, paragraph 13; and Case C-48/91, cited above, paragraph 18). Accordingly, the Commission is obliged to give reasons for its decision finding an absence of, or defects in, inspection procedures operated by the Member State in question (Case C-8/88 Germany v Commission [1990] ECR I-2321, paragraph 23).
86. In that connection, it should be noted that, pursuant to Article 17(1) of the basic regulation, samples of parties, products or transactions must be statistically valid on the basis of information available at the time of the selection, or contain the largest volume of production, sales or exports which can reasonably be investigated within the time available.
0
866,689
68 In any event, even though in the present case the Commission and the Council endorsed the French authorities' request to derogate from the rules of Article 17 of the Sixth Directive for reasons associated with the fight against tax evasion and avoidance, the case-law of the Court clearly requires that secondary law must comply with the general principles of law, and in particular the principle of proportionality (see, in that regard, the judgments in Case 114/76 Bela-Mühle v Grows-Farm [1977] ECR 1211, paragraphs 5 to 7, and Case C-361/96 Grandes Sources d'Eaux Minérales Françaises v Bundesamt für Finanzen [1998] ECR I-3495, paragraph 30). In particular, the Court has already held that a measure based on Article 27 of the Sixth Directive and designed to prevent tax evasion or avoidance could not derogate from a principle laid down in the Sixth Directive, except within the limits strictly necessary for attaining that objective (see, in that regard, Case 324/82 Commission v Belgium [1984] ECR 1861, paragraph 29), and was therefore required to observe the principle of proportionality.
44. Article 5(4) of the directive defines two precise categories of unfair commercial practices, that is to say, ‘misleading’ practices and ‘aggressive’ practices corresponding to the criteria set out in Articles 6 and 7 and in Articles 8 and 9 of Directive 2005/29 respectively. Under those provisions, such practices are in particular prohibited where, having regard to their nature and the factual context, they cause or are likely to cause the average consumer to take a transactional decision which he would not otherwise have taken.
0
866,690
30 Finally, it must be emphasized that, although the social provisions of Decision No 1/80, which include the first paragraph of Article 7, constitute a further stage in securing freedom of movement for workers on the basis of Articles 48, 49 and 50 of the Treaty, and although, therefore, the Court has held that it is essential to transpose, so far as possible, the principles enshrined in those Treaty articles to Turkish workers who enjoy the rights conferred by that decision (see Case C-434/93 Bozkurt v Staatssecretaris van Justitie [1995] ECR I-1475, paragraphs 14, 19 and 20, and Case C-171/95 Tetik [1997] ECR I-0000, paragraph 20), the fact nevertheless remains that, as the law stands at present, Turkish nationals are not entitled to move freely within the Community but benefit only from certain rights in the host Member State whose territory they have lawfully entered and where they have been in legal employment for a specified period (Tetik, cited above, paragraph 29) or, in the case of members of a Turkish worker's family, they have been authorized to join him and have been legally resident there for the period laid down in the two indents of the first paragraph of Article 7.
32. Consequently, the duality of linking factors, namely the place of the event giving rise to the damage and that where the damage occurred, accepted by the Court’s case-law relating to Article 5(3) of Regulation No 44/2001 (see Case 21/76 Bier , EU:C:1976:166, paragraph 19, and, most recently, Case C‑45/13 Kainz , EU:C:2014:7, paragraph 23 and the case-law cited), cannot automatically apply to the interpretation of the concept of ‘the Member State in which the act of infringement has been committed or threatened’ in Article 93(5) of Regulation No 40/94.
0
866,691
29. In a case such as that in the main proceedings, in order to find that there is a service concession within the meaning of Article 1(4) of Directive 2004/18, it is still necessary to establish whether the agreed method of remuneration takes the form of the right of the service provider to exploit the service and entails that it takes the risk of operating the service in question. While that risk may, at the outset, be very limited, it is necessary for classification as a service concession that the contracting authority transfer to the concession holder all or, at least, a significant share of the risk which it faces (see, to that effect, Eurawasser , paragraphs 77 and 80).
72. In that context, particular attention should also be given to the nature of the goods transported, since, as the Court has already held, the cigarette market particularly lends itself to the development of unlawful trade (see Case C-491/01 British American Tobacco (Investments) and Imperial Tobacco [2002] ECR I-11453, paragraph 87).
0
866,692
42. First, under Article 9 and Article 12(5)(a)(iii) of the CCC, a BTI may be revoked if one or more of the conditions laid down for its issue were not or are no longer fulfilled. It follows that, where the customs authorities take the view that their initial interpretation is wrong, as the result of an error of assessment or evolution in the thinking in relation to tariff classification, they are entitled to consider that one of the conditions laid down for the issue of a BTI is no longer fulfilled and to revoke that BTI with a view to amending the tariff classification of the goods concerned (see, to that effect, Joined Cases C-133/02 and C-134/02 Timmermans Transport and Hoogenboom Production [2004] ECR I-1125, paragraphs 21 to 25).
68. It follows that, according to the Court’s case-law, such a transposition of the principles underlying the freedom of movement under European Union law may be justified only by the objective of progressively securing freedom of movement for Turkish workers pursued by the EEC-Turkey Association, as laid down in Article 12 of the Association Agreement (see, inter alia, Dörr and Ünal , paragraph 66). Yet Article 12, in referring to the Treaty articles relating to the free movement of workers, confirms that the purpose underpinning that association is solely economic in nature.
0
866,693
28 Yet other directives require the Member States to obtain very precise and specific results after a certain period (see, for example, Article 4(1) of Council Directive 76/160/EEC of 8 December 1975 concerning the quality of bathing water (OJ 1976 L 31, p. 1); see, in this regard, Case C-56/90 Commission v United Kingdom [1993] ECR I-4109, paragraphs 42, 43 and 44, Case C-198/97 Commission v Germany [1999] ECR I-3257, paragraph 35, Case C-307/98 Commission v Belgium [2000] ECR I-3933, paragraph 51, and Case C-268/00 Commission v Netherlands [2002] ECR I-2995, paragraphs 12, 13 and 14).
65. Articles 177 EC to 181 EC, which deal with cooperation with developing countries, refer not only to the sustainable economic and social development of those countries, their smooth and gradual integration into the world economy and the campaign against poverty, but also to the development and consolidation of democracy and the rule of law, as well as to respect for human rights and fundamental freedoms, in compliance also with commitments in the context of the United Nations and other international organisations (C-403/05 Parliament v Commission [2007] ECR I-0000, paragraph 56).
0
866,694
12 The Court has consistently held that when, as in this case, an action is brought before the Court under Article 169 of the Treaty alleging failure by a Member State to fulfil its obligations, it is the Commission' s responsibility to prove that the obligation has not been fulfilled and to provide evidence (see Case 141/87 Commission v Italy [1989] ECR paragraphs 15 and 17). The Commission alleges that the Netherlands legislation is defective but nevertheless does not give details of its complaint by reference to that legislation and does not adduce any evidence of a failure to comply with Article 28 of the directive.
67. If the contracting authority continues to bear all of the risk by not exposing the supplier to the vagaries of the market, the awarding of the right to operate the service requires that the formalities provided for in Directive 2004/17 be applied, with a view to safeguarding transparency and competition.
0
866,695
32. In fact, whereas, through the mechanism of the deduction of tax laid down by Articles 17 to 20 of the Sixth Directive, VAT taxes only the final consumer and is completely neutral as regards the taxable persons involved in the production and distribution process prior to the stage of final taxation, regardless of the number of transactions involved (Case C‑317/94 Elida Gibbs [1996] ECR I-5339, paragraphs 19, 22 and 23, and Case C‑427/98 Commission v Germany [2002] ECR I-8315, paragraph 29), that is not the case with IRAP.
50. With regard to the argument put forward by the Italian Republic that default interest is not due in respect of the operations in question on the ground that no customs debt was ever incurred, the Commission argues first that the wording of Article 379 of the Implementing Regulation indicates precisely the contrary, that is to say, it shows that a customs debt can be incurred where one of the two structural conditions laid down in that provision materialise, in other words, where the customs operation is irregular or where the debtor has failed to furnish proof of its regularity.
0
866,696
31. It follows from the last sentence of Article 88(3) EC that throughout the preliminary period the Member State concerned may not put the planned aid into effect. Where the consultative examination procedure is initiated, that prohibition continues until the Commission reaches a decision on the compatibility of the planned aid with the common market (Case C-39/94 SFEI and Others [1996] ECR I-3547, paragraph 38). However, if the Commission has not responded within two months of notification, the Member State concerned may implement the plan after informing the Commission (see the judgment in Lorenz , cited above, paragraph 4).
41 En ce qui concerne les dispositions du règlement n_ 3665/87 relatives à la force majeure, il est de jurisprudence constante que, la notion de force majeure n'ayant pas un contenu identique dans les divers domaines d'application du droit communautaire, sa signification doit être déterminée en fonction du cadre légal dans lequel elle est destinée à produire ses effets (voir, notamment, arrêt du 7 décembre 1993, Huygen e.a., C-12/92, Rec. p. I-6381, point 30). Le règlement n_ 3665/87 n'est donc pas contraire aux principes généraux du droit communautaire en ce qu'il précise et limite les effets de la force majeure en matière de restitutions à l'exportation.
0
866,697
25. It is clear from settled case-law that the need for an application, and hence a uniform interpretation, of the provisions of Community law requires that, in cases of doubt, the text of a provision must not be considered in isolation in one of its versions, but, on the contrary, should be interpreted and applied in the light of the versions existing in the other official languages (Case C‑174/05 Zuid-Hollandse Milieufederatie and Natuur en Milieu [2006] ECR I‑2443, paragraph 20, and Case C‑311/06 Consiglio Nazionale degli Ingegneri [2009] ECR I‑0000, paragraph 53).
26 SUCH NULLITY IS THEREFORE CAPABLE OF HAVING A BEARING ON ALL THE EFFECTS, EITHER PAST OR FUTURE, OF THE AGREEMENT OR DECISION .
0
866,698
87. Third, as follows from the first and fourth paragraphs of that recital, compliance with the principles of equality, non-discrimination and transparency requires that the award criteria are objective, ensuring that tenders are compared and assessed objectively and thus in conditions of effective competition. That would not be the case for criteria having the effect of conferring on the contracting authority an unrestricted freedom of choice (see, with regard to similar provisions of the predecessor directives to Directive 2004/18, Case C‑513/99 Concordia Bus Finland [2002] ECR I‑7213, paragraph 61 and case‑law cited).
57. First, it must be borne in mind that the Commission’s impact assessment was not binding on either the Parliament or the Council.
0
866,699
29 However, the Court has also previously held that the principle of equal treatment does not preclude the correction or amplification of details of a tender, where it is clear that they require clarification or where it is a question of the correction of obvious clerical errors, subject, however, to the fulfilment of certain requirements (see, to that effect, in the context of tendering procedures under Directive 2004/18/EC of the European Parliament and of the Council of 31 March 2004 on the coordination of procedures for the award of public works contracts, public supply contracts and public service contracts (OJ 2004 L 134, p. 114), judgments of 29 March 2012, SAG ELV Slovensko and Others, C‑599/10, EU:C:2012:191, paragraphs 35 to 45, concerning the evaluation of offers stage, and of 10 October 2013, Manova, C‑336/12, EU:C:2013:647, paragraphs 30 to 39, concerning the stage of pre-selection of tenderers).
35 Consequently, it must be held that, by precluding by regulation or administrative practice on the grounds of their nationality employed or self-employed workers from other Member States and the members of their families from being attributed large-family status for the purpose of the award of special benefits for such families and from being awarded family allowances, the Hellenic Republic has failed to fulfil its obligations under Articles 48 and 52 of the EC Treaty, Article 7 of Regulation No 1612/68, Article 7 of Regulation No 1251/70, Article 7 of Directive 75/34 and Article 3 of Regulation No 1408/71.
0