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27. It must be observed that, although Articles 5 and 6 of Decision 2009/934 do not relate to amending the list referred to in Article 26(1)(a) of the Europol Decision (‘the list’) and could not therefore validly be used as legal basis for the contested decision, the reference to those articles in the citations of that decision is in any event a purely formal defect at the most, in so far as that reference had no effect on the content of the decision or the procedure for its adoption (see, to that effect, United Kingdom v Council , C‑81/13, EU:C:2014:2449, paragraphs 65 to 67).
20. Second, in so far as Regulation No 44/2001 now replaces the Brussels Convention in the relations between Member States, the interpretation provided by the Court in respect of the provisions of the Brussels Convention is also valid for those of Regulation No 44/2001 whenever both sets of provisions may be regarded as equivalent. It is also apparent from recital 19 in the preamble to Regulation No 44/2001 that continuity of interpretation should be ensured between the Brussels Convention and Regulation No 44/2001.
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19. It may be added that it is for the national court alone to assess the precise scope of that reference to European Union law, the jurisdiction of the Court being confined to considering provisions of European Union law only (see Leur-Bloem , paragraph 33, and Modehuis A. Zwijnenburg , paragraph 34).
25 However, the principle of equality of treatment underlying that provision requires the effect of the new weightings to be made retroactive to the date to which the verification relates . If the adjustment were not retroactive, inequalities in the purchasing power of officials found to exist with respect to periods which may extend over several years would never be eliminated, which would be incompatible with the principle of equality of treatment .
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94 The Court has also held that the provisions of the Treaty relating to freedom of movement for persons are intended to facilitate the pursuit by Community citizens of occupational activities of all kinds throughout the Community, and preclude measures which might place Community citizens at a disadvantage when they wish to pursue an economic activity in the territory of another Member State (see Case 143/87 Stanton v INASTI [1988] ECR 3877, paragraph 13, and Case C-370/90 The Queen v Immigration Appeal Tribunal and Surinder Singh [1992] ECR I-4265, paragraph 16).
20. Thus, the fundamental objective of that provision is to ensure that the repatriation of the consumer and the refund of money paid over are guaranteed in the event of insolvency or bankruptcy on the part of a travel organiser (see, to that effect, Dillenkofer and Others , paragraphs 35 and 36).
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33. Par ailleurs, la Cour a itérativement jugé qu’un État membre ne saurait justifier l’inexécution des obligations qui lui incombent en vertu du traité FUE par la circonstance que d’autres États membres auraient manqué et manqueraient également à leurs obligations (voir, notamment, arrêts du 9 juillet 1991, Commission/Royaume-Uni, C‑146/89, Rec. p. I‑3533, point 47, et du 15 juillet 2004, Commission/Allemagne, C‑139/03, point 8).
44. Consequently, it is apparent that national legislation such as that at issue in the main proceedings which sets the maximum age for recruitment to intermediate career posts in the fire service at 30 years may be regarded, first, as appropriate to the objective of ensuring the operational capacity and proper functioning of the professional fire service and, second, as not going beyond what is necessary to achieve that objective.
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67. On this point, the Court has already held in Case C-156/98 Germany v Commission , paragraph 52, and Case C-334/99 Germany v Commission , paragraph 120, that the expression " division of Germany" refers historically to the establishment of the dividing line between the two occupied zones in 1948, and that the " economic disadvantages caused by that division" can therefore only mean the economic disadvantages caused in certain areas of Germany by the isolation which the establishment of that physical frontier entailed, such as the breaking of communication links or the loss of markets as a result of the breaking-off of commercial relations between the two parts of German territory.
120. In this case, the phrase "division of Germany" refers historically to the establishment of the dividing line between the two occupied zones in 1948. Therefore, the "economic disadvantages caused by that division" can only mean the economic disadvantages caused in certain areas of Germany by the isolation which the establishment of that physical frontier entailed, such as the breaking of communication links or the loss of markets as a result of the breaking off of commercial relations between the two parts of German territory (Germany v Commission , paragraph 52).
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32 As regards the Council' s duty to take scientific data into account, the Court has already ruled that judicial review must, having regard to the discretionary power conferred on the Council in the implementation of the common agricultural policy, be limited to examining whether the measure in question is vitiated by a manifest error or misuse of powers, or whether the authority in question has manifestly exceeded the limits of its discretion (Case C-331/88 Fedesa [1990] ECR I-4023, paragraph 8).
8 Even if it were to be held, as the applicants in the main proceedings have argued, that the principle of legal certainty requires any measure adopted by the Community institutions to be founded on a rational and objective basis, judicial review must, having regard to the discretionary power conferred on the Council in the implementation of the common agricultural policy, be limited to examining whether the measure in question is vitiated by a manifest error or misuse of powers, or whether the authority in question has manifestly exceeded the limits of its discretion .
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38 It should be noted in that regard that a judgment in which the Court gives a preliminary ruling is binding on the national court, as regards the interpretation or the validity of the acts of the EU institutions in question, for the purposes of the decision to be given in the main proceedings (see, to that effect, judgment in Elchinov, C‑173/09, EU:C:2010:581, paragraph 29 and the case-law cited). Accordingly, the national court which, adjudicating as court of final instance, has complied with its obligation to make a reference to the Court for a preliminary ruling under the third paragraph of Article 267 TFEU, is bound, for the purposes of the decision to be given in the main proceedings, by the interpretation of the provisions at issue given by the Court and must, if necessary, disregard any national case-law which it considers inconsistent with EU law (see, to that effect, judgment in Elchinov, C‑173/09, EU:C:2010:581, paragraph 30).
44 It must first be pointed out in this regard that the agreement made between the State and Systembolaget requires the latter to select the products which it markets on the basis of their quality, lack of adverse effects on human health, consumer demand and business or ethical considerations, that is to say on the basis of criteria independent of the origin of the products.
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19 Pecuniary charges under a general system of internal taxation applying systematically to domestic and imported products according to the same criteria, on the other hand, are covered by Article 95 et seq. of the Treaty (Celbi, cited above, paragraph 11). Those provisions prohibit a Member State from directly or indirectly imposing on the products of other Member States any internal taxation in excess of that imposed on similar domestic products or of such a nature as to afford protection to other domestic products, and therefore the criterion for the application of Article 95 is whether or not those charges are discriminatory or protective (see in particular Case C-17/91 Lornoy and Others v Belgium [1992] ECR I-6523, paragraph 19).
Pour ce qui est, en second lieu, du troisième moyen, il convient d’emblée de rappeler que le principe de proportionnalité, qui fait partie des principes généraux du droit de l’Union, exige que les moyens mis en œuvre par une disposition de ce droit soient aptes à réaliser l’objectif visé et n’aillent pas au-delà de ce qui est nécessaire pour l’atteindre [voir arrêt du 10 décembre 2002, British American Tobacco (Investments) et Imperial Tobacco, C‑491/01, EU:C:2002:741, point 122 et jurisprudence citée].
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18. In the absence of a Treaty definition of ‘movement of capital’ within the meaning of Article 56(1) EC, the Court has previously recognised the nomenclature set out in Annex I to Council Directive 88/361/EEC of 24 June 1988 for the implementation of Article 67 of the Treaty [article repealed by the Treaty of Amsterdam] (OJ 1988 L 178, p. 5) as having indicative value. Movements of capital within the meaning of Article 56(1) EC therefore include direct investments, that is to say, as that nomenclature and the related explanatory notes show, investments of any kind undertaken by natural or legal persons and which serve to establish or maintain lasting and direct links between the persons providing the capital and the undertakings to which that capital is made available in order to carry out an economic activity (see, to that effect, Case C‑446/04 Test Claimants in the FII Group Litigation [2006] ECR I‑11753, paragraphs 179 to 181, and Case C‑157/05 Holböck [2007] ECR I‑0000, paragraphs 33 and 34). As regards shareholdings in new or existing undertakings, as those explanatory notes confirm, the objective of establishing or maintaining lasting economic links presupposes that the shares held by the shareholder enable him, either pursuant to the provisions of the national laws relating to companies limited by shares or in some other way, to participate effectively in the management of that company or in its control (see Test Claimants in the FII Group Litigation , paragraph 182, and Holböck , paragraph 35; see also C‑367/98 Commission v Portugal [2002] ECR I‑4731, paragraph 38; Case C‑483/99 Commission v France [2002] ECR I‑4781, paragraph 37; Case C‑503/99 Commission v Belgium [2002] ECR I‑4809, paragraph 38; Case C‑463/00 Commission v Spain [2003] ECR I‑4581, paragraph 53; Case C‑98/01 Commission v United Kingdom [2003] ECR I‑4641, paragraph 40; Case C‑174/04 Commission v Italy [2005] ECR I‑4933, paragraph 28; and Commission v Netherlands , paragraph 19).
54 QUE , CEPENDANT , IL RESULTE DES DISPOSITIONS COMBINEES DES ARTICLES 38 A 46 ET 8 , PARAGRAPHE 7 , DU TRAITE QUE CETTE INTERDICTION DECOULE , AU PLUS TARD DEPUIS L ' EXPIRATION DE LA PERIODE DE TRANSITION , DE PLEIN DROIT DES DISPOSITIONS DU TRAITE , AINSI QU ' IL A D ' AILLEURS ETE SOULIGNE AU VINGTIEME CONSIDERANT DU REGLEMENT NO 2142/70 ;
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30. It is clear from the case-law of the Court that those institutions are obliged, under Decisions 93/731 and 94/90 respectively, and in accordance with the principle of proportionality, to examine whether partial access should be granted to the information not covered by the exceptions, in the absence of which a decision refusing access to a document must be annulled as being vitiated by an error of law (in connection with Decision 93/731, see Council v Hautala , paragraphs 21 to 31).
9 In the case of gaming machines such as those concerned in the main proceedings, which, pursuant to mandatory statutory requirements, are set in such a way that they pay out as winnings on average at least 60% of the stakes inserted, the consideration actually received by the operator in return for making the machines available consists only of the proportion of the stakes which he can actually take for himself.
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39 A failure to keep accounting records which would allow VAT to be applied and monitored by the tax authorities, and the failure to record the invoices issued and paid are liable to prevent the correct collection of that tax and, therefore, to compromise the proper functioning of the common system of VAT. Therefore, EU law does not prevent Member States from treating such infringements as amounting to tax evasion (see, to that effect, judgments of 7 December 2010, R., C‑285/09, EU:C:2010:742, paragraphs 48 and 49, and of 28 July 2016, Astone, C‑332/15, EU:C:2016:614, paragraph 56).
40. Conformément à l’article 5 de la directive 91/676, les États membres doivent adopter des programmes d’action visant à prévenir et à réduire la pollution des eaux provoquée ou induite par les nitrates à partir de sources agricoles dans les zones vulnérables désignées conformément à l’article 3, paragraphes 2 et 4, de cette directive (arrêt Commission/Irlande, C‑396/01, EU:C:2004:136, point 57). En ce qui concerne les nouvelles désignations visées à l’article 3, paragraphe 4, de ladite directive, les programmes d’action portant sur les zones vulnérables désignées doivent être établis dans un délai d’un an après ces désignations.
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62. En outre, il découle de la jurisprudence de la Cour que l’article 30 CE étant une exception, d’interprétation stricte, à la règle de la libre circulation des marchandises à l’intérieur de la Communauté, il appartient aux autorités nationales compétentes de démontrer que leur réglementation est propre et nécessaire pour réaliser un ou plusieurs des objectifs mentionnés à cet article ou des exigences impératives (voir, en ce sens, arrêts van Bennekom, précité, point 40; du 13 mars 1997, Morellato, C‑358/95, Rec. p. I‑1431, point 14; ATRAL, précité, point 67; Commission/Italie, précité, point 22, et du 15 novembre 2007, Commission/Allemagne, précité, point 88).
25 AS A REFERENCE TO A SET OF LEGISLATIVE PROVISIONS EFFECTIVELY APPLIED BY THE COUNTRY OF ESTABLISHMENT TO ITS OWN NATIONALS, THIS RULE IS, BY ITS ESSENCE, CAPABLE OF BEING DIRECTLY INVOKED BY NATIONALS OF ALL THE OTHER MEMBER STATES .
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32 It must be pointed out that, according to the case-law of the Court (see Case 104/80 Beeck [1981] ECR 503, paragraphs 7 and 8, Hughes, paragraph 28, Case C-245/94 and C-312/94 Hoever and Zachow [1996] ECR I-4895, paragraph 38, and Kuusijärvi, paragraph 69), Article 73 of Regulation No 1408/71 is applicable to a worker who lives with his family in a Member State other than the one whose legislation is applicable to him.
58. In contrast, a court hearing an appeal which has been brought against a decision of a lower court responsible for maintaining a register, rejecting such an application, and which seeks the setting-aside of that decision, which allegedly adversely affects the rights of the applicant, is called upon to give judgment in a dispute and is exercising a judicial function.
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47. Moreover, as the Court has repeatedly held, Community legislation must be certain and its application foreseeable by those subject to it (see, particularly, Case C-301/97 Netherlands v Council [2001] ECR I‑8853, paragraph 43, and Halifax and Others , cited above, paragraph 72). That requirement of legal certainty must be observed all the more strictly in the case of rules liable to entail financial consequences, in order that those concerned may know precisely the extent of the obligations which they impose on them (see, particularly, Case 326/85 Netherlands v Commission [1987] ECR 5091, paragraph 24, and Case C‑17/01 Sudholz [2004] ECR I‑4243, point 34).
51. First, as regards the length of the reference period for the purposes of comparing the final tax burdens of resident taxpayers and non-resident taxpayers who are natural persons, it must be noted that, as regards residents, the period taken into account for taxation is that of a calendar year, in accordance with Article 5.2 of the IT Law 2001. Therefore, that period must be used for the purposes of the comparison.
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43. The case-law further shows that an argument based on the need to safeguard the cohesion of a tax system must be examined in the light of the objective pursued by the tax legislation in question (Case C-9/02 De Lasteyrie du Saillant [2004] ECR I-0000, paragraph 67).
30 As regards the third condition, it is for the national court to determine whether there is a direct causal link between the breach of the obligation resting on the State and the damage sustained by the applicant in the main proceedings.
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69 It should be observed that, as the Court held in its judgment in Case 85/76 Hoffman-La Roche v Commission [1979] ECR 461, paragraph 91, the concept of abuse is an objective concept relating to the behaviour of an undertaking in a dominant position which is such as to influence the structure of a market where, as a result of the very presence of the undertaking in question, the degree of competition is weakened and through recourse to methods which, different from those which condition normal competition in products or services on the basis of the transactions of commercial operators, has the effect of hindering the maintenance of the degree of competition still existing in the market or the growth of that competition.
27. It pointed out that, according to settled case-law, to hold that a Member State is able to grant to beneficiaries of such unlawful aid new aid in an amount equivalent to that of the unlawful aid, intended to neutralise the impact of the repayments which the beneficiaries are obliged to make pursuant to that decision, would clearly undermine the effectiveness of decisions taken by the Commission under Articles 87 EC and 88 EC ( Commission v Council , paragraph 43).
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22 In that regard, it must be stated that it is clear from paragraphs 30 to 61 of the judgment of 7 June 2016 in Ghezelbash (C‑63/15) that Article 27(1) of Regulation No 604/2013, read in the light of recital 19 thereof, provides an asylum applicant with an effective remedy against a transfer decision made in respect of him, which may, inter alia, concern the examination of the application of that regulation and which may therefore result in a Member State’s responsibility being called into question, even where there are no systemic deficiencies in the asylum process or in the reception conditions for asylum applicants in that Member State, resulting in a risk of inhuman or degrading treatment within the meaning of Article 4 of the Charter of Fundamental Rights of the European Union.
21. In this case, it is not obvious that the interpretation of Community law requested is not necessary for the national court (see Guimont , cited above, paragraph 23). Such a reply might help it to determine whether a prohibition such as that provided for in Paragraph 30(1) of the UWG is likely to constitute a potential impediment to intra-Community trade falling within the scope of application of Article 28 EC (see also Case C-254/98 TK-Heimdienst [2000] ECR I-151, paragraph 14).
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98. It should, moreover, be pointed out that such distortion must be obvious from the documents on the Court’s file, without there being any need to carry out a new assessment of the facts and the evidence (see, inter alia, General Motors v Commission , paragraph 54, and Evonik Degussa v Commission and Council , paragraph 74).
54. In that respect, it should be noted that such distortion must be obvious from the documents on the Court’s file, without there being any need to carry out a new assessment of the facts and the evidence (order of 9 July 2004 in Case C‑116/03 P Fichtner v Commission , not published in the ECR, paragraph 34).
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20 It must be borne in mind from the outset that, as has consistently been held, one and the same levy cannot at the same time fall within the class of charges having an effect equivalent to a customs duty, referred to in Articles 9 and 12, and within that of internal taxes, referred to in Article 95 of the Treaty (Case 193/85 Co-Frutta v Amministrazione delle Finanze dello Stato [1987] ECR 2085, paragraphs 8 to 11). The essential feature of a charge having an effect equivalent to a customs duty which distinguishes it from an internal tax resides in the fact that the former is borne solely by an imported product as such whilst the latter is borne both by imported and domestic products, applying systematically to categories of products in accordance with objective criteria irrespective of the origin of the products (Case 90/79 Commission v France [1981] ECR 283, paragraphs 12 to 14).
39. For the sake of completeness, it must be noted that, as recitals 3, 21 and 24 in the preamble to Regulation No 1782/2003 make clear, environmental protection forms part of the objectives of the single payment scheme. The Court has also held that environmental protection, one of the essential objectives of the European Union, must be regarded as forming part of the common agricultural policy (Case C-428/07 Horvath [2009] ECR I-6355, paragraph 29). Moreover, Article 2 point (1) of Regulation No 796/2004 expressly provides that arable land, and consequently agricultural areas pursuant to Article 2(a) of Regulation No 795/2004, is land maintained in good agricultural and environmental condition within the meaning of Article 5 of Regulation No 1782/2003.
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21 The Court has thus recognised, for example, that sex may be a determining factor for posts such as those of prison warders and head prison warders (Case 318/86 Commission v France [1988] ECR 3559, paragraphs 11 to 18), for certain activities such as policing activities performed in situations where there are serious internal disturbances (Johnston, paragraphs 36 and 37) or for service in certain special combat units (Sirdar, paragraphs 29 to 31).
70. Thus, that directive establishes a considerably strengthened system of protection against expulsion measures, which provides for greater guarantees where the degree of integration of Union citizens in the host Member State is high ( Tsakouridis , paragraphs 25 to 28 and 40 and 41).
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37 As regards amendments relating to successful tenderers, the Court has already held that the decision authorising the change in composition of the consortium to which the contract was awarded necessitates an amendment of the award decision which may be regarded as substantial if, in the light of the particular features of the procurement procedure in question, it relates to one of the essential elements that were decisive in the adoption of the award decision. In that situation, the relevant measures provided for by national law would have to be taken to remedy that irregularity, which might extend to organisation of a new award procedure (judgment of 8 May 2014, Idrodinamica Spurgo Velox and Others, C‑161/13, EU:C:2014:307, paragraph 39 and the case-law cited).
23. Further, it is clear from the second recital in the preamble to Directive 97/55 that the purpose of comparative advertising is also to stimulate competition between suppliers of goods and services to the consumer’s advantage.
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30. The Court may refuse to rule on a question referred for a preliminary ruling by a national court only where it is quite obvious that the interpretation of Community law that is sought bears no relation to the actual facts of the main action or its purpose, where the problem is hypothetical, or where the Court does not have before it the factual or legal material necessary to give a useful answer to the questions submitted to it (see, inter alia, Case C‑379/98 PreussenElektra [2001] ECR I‑2099, paragraph 39, and Michaniki [2008] ECR I‑0000, paragraph 34).
34. The Court may refuse to rule on a question referred for a preliminary ruling by a national court only where it is quite obvious that the interpretation of Community law that is sought bears no relation to the actual facts of the main action or its purpose, where the problem is hypothetical, or where the Court does not have before it the factual or legal material necessary to give a useful answer to the questions submitted to it (see, inter alia, Case C‑379/98 PreussenElektra [2001] ECR I‑2099, paragraph 39; Case C-35/99 Arduino [2002] ECR I-1529, paragraph 25; and Chacón Navas , paragraph 33).
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31. In this respect, the fact that one of the two elements is effected in the customs territory of the Community and the other one outside that territory is of no relevance for determining the transaction value (see, to that effect, Case C-116/89 BayWa [1991] ECR I-1095, paragraph 15).
42 It should, however, be remembered that a Member State cannot, by virtue of the public policy reservation contained in Articles 48 and 56 of the Treaty, adopt measures against a national of another Member State by reason of conduct which, when engaged in by nationals of the first Member State, does not give rise to punitive measures or other genuine and effective measures intended to combat that conduct (see, to that effect, Adoui and Cornuaille, paragraph 9).
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47. Moreover, as the Court has repeatedly held, Community legislation must be certain and its application foreseeable by those subject to it (see, particularly, Case C-301/97 Netherlands v Council [2001] ECR I‑8853, paragraph 43, and Halifax and Others , cited above, paragraph 72). That requirement of legal certainty must be observed all the more strictly in the case of rules liable to entail financial consequences, in order that those concerned may know precisely the extent of the obligations which they impose on them (see, particularly, Case 326/85 Netherlands v Commission [1987] ECR 5091, paragraph 24, and Case C‑17/01 Sudholz [2004] ECR I‑4243, point 34).
52. Ladite réglementation est ainsi susceptible de dissuader les ressortissants dudit État membre d’exercer leur droit à la liberté d’établissement en exerçant une activité économique dans un autre État membre tout en continuant à résider dans le premier État (voir, notamment, arrêts du 13 avril 2000, Baars, C‑251/98, Rec. p. I‑2787, points 28 et 29, ainsi que du 19 novembre 2009, Filipiak, C‑314/08, Rec. p. I‑11049, point 60).
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24. Because the second paragraph of Article 88(2) EC does not provide for a pre-litigation phase, in contrast to Article 226 EC, and therefore the Commission does not issue a reasoned opinion allowing Member States a certain period within which to comply with its decision, when the former provision is applied the reference period can only be that provided for in the decision failure to implement which is denied or, where appropriate, that subsequently fixed by the Commission ( Commission v Belgium , cited above, paragraph 26). In the present case, Article 4 of Decision 2000/128 shows that the Commission had fixed a time-limit of two months from the date of notification of that decision.
27 It is for the competent national authorities to determine whether, having regard to the objects of the organisation in question as defined in its constitution, and in the light of the specific facts of the case, an organisation satisfies the requirements enabling it to be categorised as a non-profit-making organisation.
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30. Likewise, the Court has previously had the opportunity to state that it is clear from Article 2(d) and from the general scheme of Directive 90/434 that the common tax rules which it lays down, which cover different tax advantages, apply without distinction to all mergers, divisions, transfers of assets or exchanges of shares irrespective of the reasons, whether financial, economic or simply fiscal, for those operations (see Case C‑28/95 Leur-Bloem [1997] ECR I-4161, paragraph 36).
57. All of the relevant facts must be taken into consideration in determining normal residence as the permanent centre of interests of the person concerned (see Ryborg , paragraph 20), namely, in particular, the actual presence of the person concerned and of the members of his family, the availability of accommodation, the place where the children actually attend school, the place where business is conducted, the place where property interests are situated, that of administrative links to public services and social services, inasmuch as those factors express the intention of that person to confer a certain stability on the place of connection, by reason of the continuity arising from a way of life and the development of normal social and occupational relationships ( Louloudakis , paragraph 55).
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10 It is not in dispute that, in the absence of any contrary indication in the Act of Accession, the Kingdom of Sweden was obliged to transpose the Directive at the latest by the date of its accession to the European Union, which was on 1 January 1995 (see, to this effect, the judgment in Case C-321/97 Andersson and Wåkerås-Andersson [1999] ECR I-3551, paragraphs 40 and 41). The Swedish legislation
82. As regards the present case, it should be noted that Article 28 of Regulation No 236/2012 vests ESMA with certain decision-making powers in an area which requires the deployment of specific technical and professional expertise.
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31. It is clear from paragraph 15 of the judgment in Case C‑391/92 Commission v Greece [1995] ECR I-1621 that rules which restrict the marketing of products to certain points of sale, and which have the effect of limiting the commercial freedom of economic operators, without affecting the actual characteristics of the products referred to, constitute a selling arrangement for the purposes of the case-law cited in paragraph 29 of this judgment. Therefore, the need to adapt the products in question to the rules in force in the Member State in which they are marketed prevents the abovementioned requirements from being treated as selling arrangements (see Canal Satélite Digital , paragraph 30). That is the case, inter alia, with regard to the need to alter the labelling of imported products (see, inter alia, Case C‑33/97 Colim [1999] ECR I‑3175, paragraph 37, and Case C‑416/00 Morellato [2003] ECR I‑9343, paragraphs 29 and 30).
24 Third, it is settled case-law of the Court of Justice that the General Court cannot — subject to the obligation (i) to observe the general principles and the rules of procedure relating to the burden of proof and the taking of evidence and (ii) not to distort the clear sense of the evidence — be required to give express reasons for its assessment of the value of each piece of evidence presented to it, in particular where it considers that that evidence is unimportant or irrelevant to the outcome of the dispute (judgment in Dorsch Consult v Council and Commission, C‑237/98 P, EU:C:2000:321, paragraph 51).
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46. It is thus clear from case-law that, whatever the mechanism adopted for preventing or mitigating the imposition of a series of charges to tax or economic double taxation, the freedoms of movement guaranteed by the Treaty preclude a Member State from treating foreign-sourced dividends less favourably than nationally-sourced dividends, unless such a difference in treatment concerns situations which are not objectively comparable or is justified by overriding reasons in the general interest (see, to that effect, Case C‑315/02 Lenz [2004] ECR I‑7063, paragraphs 20 to 49, and Case C‑319/02 Manninen [2004] ECR I‑7477, paragraphs 20 to 55). Likewise, as regards the decisions which Directive 90/435 leaves in the hands of the Member States, the Court has pointed out that these may be exercised only in compliance with the fundamental provisions of the Treaty, in particular those relating to freedom of establishment ( Keller Holding , paragraph 45).
47. Concerning, secondly, the definitive tax at the rate of 25%, it should be noted that this is deducted directly at source by companies established in Austria. However, as the Advocate General points out in paragraphs 33 and 34 of his Opinion, tax that is definitive in nature does not necessarily presuppose a tax at source. Thus, Article 97(2) of the EStG provides that, in cases where deduction at source is not possible, the definitive tax may be paid by ‘voluntary payment, at the payment counter, of an amount corresponding to the tax on revenue from capital’. In respect of revenue from companies established in other Member States, therefore, a procedure similar to ‘voluntary payment’ to the tax administration could be instituted.
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25. From the outset, it must be recalled that the Sixth Directive entered into force in Denmark on 1 January 1979 (see, to that effect, Joined Cases C‑177/99 and C‑181/99 Ampafrance and Sanofi [2000] ECR I‑7013, paragraphs 5 and 9, and Case C-40/00 Commission v France [2001] ECR I-4539, paragraphs 5 and 9; see also Article 1 of Directive 78/583 and, finally, the second paragraph of Article 176 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1)).
25. Contrary to the situation of a person who considers that there has been an infringement of his personality rights, which are protected in all Member States, the protection afforded by the registration of a national mark is, in principle, limited to the territory of the Member State in which it is registered, so that, in general, its proprietor cannot rely on that protection outside the territory.
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47. Moreover, it is apparent from the case-law that it is incumbent on the institution which has already issued an E 101 certificate to reconsider the grounds for its issue and, if necessary, withdraw the certificate if the competent institution of a Member State in which the employed person carries out work expresses doubts as to the correctness of the facts on which the certificate is based and/or as to compliance with the requirements of Title II of Regulation No 1408/71 (see, by analogy, in the context of Article 14(1) of Regulation No 1408/71, FTS , paragraph 56, and Banks and Others , paragraph 43).
14. À cet égard, il convient de rappeler que, selon une jurisprudence constante, l’existence d’un manquement doit être appréciée en fonction de la situation de l’État membre telle qu’elle se présentait au terme du délai fixé dans l’avis motivé et que les changements intervenus par la suite ne sauraient être pris en compte par la Cour (voir, notamment, arrêts du 17 janvier 2008, Commission/Allemagne, C‑152/05, Rec. p. I‑39, point 15; du 24 juin 2010, Commission/Grèce, C‑478/09, point 9, et du 7 avril 2011, Commission/Irlande, C‑431/10, point 10).
0
867,131
67 That said, where it is clear, without any need for the parties to adduce additional evidence in that regard, that the General Court infringed, in a sufficiently serious manner, its obligation to adjudicate on the case within a reasonable time, the Court of Justice may note that fact (judgment of 9 June 2016, Repsol Lubricantes y Especialidades and Others v Commission, C‑617/13 P, EU:C:2016:416, paragraph 100 and the case-law cited).
100 That said, where it is clear, without any need for the parties to adduce additional evidence in that regard, that the General Court infringed, in a sufficiently serious manner, its obligation to adjudicate on the case within a reasonable time, the Court of Justice may note that fact (see, to that effect, judgments of 9 October 2014 in ICF v Commission, C‑467/13 P, EU:C:2014:2274, paragraph 59, and of 12 November 2014 in Guardian Industries and Guardian Europe v Commission, C‑580/12 P, EU:C:2014:2363, paragraph 20).
1
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71. The failure to communicate a document constitutes a breach of the rights of the defence only if the undertaking concerned shows, first, that the Commission relied on that document to support its objection concerning the existence of an infringement (see, to that effect, Case 322/81 Michelin v Commission [1983] ECR 3461, paragraphs 7 and 9) and, second, that the objection could be proved only by reference to that document (see Case 107/82 AEG v Commission [1983] ECR 3151, paragraphs 24 to 30, and Solvay v Commission , cited above, paragraph 58).
44. Article 2(2a) lays down the criteria which serve to define the term comparative advertising, thereby delimiting the scope of the directive. Article 3a(1)(b) lays down one of the conditions which comparative advertising must satisfy for it to be permitted, requiring that the competing products being compared meet the same needs or be intended for the same purpose, that is to say that they must display a sufficient degree of interchangeability for consumers ( Lidl Belgium , paragraph 26).
0
867,133
70. Lastly, it should be borne in mind that clause 4 of the framework agreement is unconditional and sufficiently precise for individuals to be able to rely on it before a national court as against the State from the date of expiry of the period within which the Member States should have transposed Directive 1999/70 (see, to that effect, Gavieiro Gavieiro and Iglesias Torres , paragraphs 78 to 83, 97 and 98; order in Montoya Medina , paragraph 46; and Rosado Santana , paragraph 56).
32. The Court notes that, in the circumstances giving rise to the judgment in TWD Textilwerke Deggendorf , the Commission’s decision addressed to the Member State concerned made explicit reference to the recipient of the individual aid in question and that State had communicated the decision to the recipient, stating that it could bring an action for annulment thereof.
0
867,134
51. Since the provisions of the FEU Treaty relating to the freedom to provide services preclude the rules at issue, there is no need to examine them separately in the light of Article 63 TFEU concerning free movement of capital (see, to that effect, Commission v Denmark , paragraph 76, and Case C‑383/10 Commission v Belgium , paragraph 74).
46. En vertu de l’article 8, paragraphe 4, du règlement n° 207/2009, le titulaire d’un signe utilisé dans la vie des affaires dont la portée n’est pas seulement locale peut s’opposer à l’enregistrement d’une marque communautaire, notamment, lorsque et dans la mesure où, selon le droit de l’État membre qui est applicable à ce signe, des droits à ce dernier ont été acquis avant la date de dépôt de la demande d’enregistrement de cette marque et ledit signe lui donne le droit d’interdire l’utilisation d’une marque plus récente.
0
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30. It follows that medical services effected for the purpose of protecting, of maintaining or of restoring human health benefit from the exemption under Article 13A(1)(b) and (c) of the Sixth Directive (see, to that effect, Case C‑212/01 Unterpertinger [2003] ECR I‑13859, paragraphs 40 and 41; Case C‑307/01 D’Ambrumenil and Dispute Resolution Services [2003] ECR I‑13989, paragraphs 58 and 59; and L.u.P. , paragraph 29).
35 This means that, where such discrimination has been suffered, equal treatment is to be achieved by placing the worker discriminated against in the same situation as that of workers of the other sex.
0
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90 In a sphere in which the Community legislature is called on to undertake complex assessments based on technical and scientific information which is liable to change rapidly, judicial review of the exercise of its powers must be limited to examining whether it has been vitiated by a manifest error of assessment or a misuse of powers or whether the legislature has manifestly exceeded the limits of its discretion (see, in particular, United Kingdom v Council, cited above, paragraph 58).
28 It follows that, in the main proceedings, even though Mr Terhoeve, a Netherlands national, seeks to rely on the rules relating to freedom of movement for workers against the Netherlands authorities, that does not affect the application of those rules. His complaint is precisely that he was placed at a disadvantage because he worked in another Member State.
0
867,137
33 The Court has consistently held that where, pursuant to Article 7(1)(a) of Directive 79/7, a Member State prescribes different pensionable ages for men and women for the purposes of granting old-age and retirement pensions, the scope of the permitted derogation, defined by the words `possible consequences thereof for other benefits', contained in Article 7(1)(a), is limited to the forms of discrimination existing under other benefit schemes which are necessarily and objectively linked to the difference in pensionable age (see, in particular, Case C-328/91 Secretary of State for Social Security v Thomas and Others [1993] ECR I-1247, paragraph 20, and Case C-92/94 Secretary of State for Social Security and Chief Adjudication Officer v Graham and Others [1995] ECR I-2521, paragraph 11).
40 It follows that the appointing authority may go on to a subsequent stage of the recruitment procedure, even where there are one or more candidates who satisfy all the conditions and requirements set out in the vacancy notice for the post to be filled.
0
867,138
32. Since the dimensions of the tax entity can therefore be altered, acceptance of the possibility of including a non-resident subsidiary in such an entity would have the consequence of allowing the parent company to choose freely the Member State in which the losses of that subsidiary are to be taken into account (see, to that effect, Oy AA, paragraph 56, and Lidl Belgium , paragraph 34).
88. Lastly, the communication of the amount of the debt to the principal immediately after the end of the three-month time-limit does not represent a disproportionate burden for him. If it should subsequently emerge that the Community transit operation took place in a lawful manner and within the time-limits allowed or that it ended late without any other irregularities, the principal may obtain reimbursement of the amounts paid, which, since the adoption of the Customs Code, is expressly provided for in Article 236(1) thereof, once it is established that, in accordance with Article 204(1) of the Customs Code, read together with Article 859 of the implementing regulation, the breach did not have any real impact on the proper functioning of the customs scheme in question.
0
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25. Consequently, in so far as the prepackages are legally produced and marketed at least in those two Member States, Article 28 EC precludes the prohibition of their marketing in other Member States, unless such a prohibition is justified by an overriding requirement, applies without distinction to national and imported products alike, is necessary in order to meet the requirement in question and is proportionate to the objective pursued, and that objective cannot be achieved by measures which are less restrictive of intra-Community trade (see, to that effect, Ruwet , paragraphs 50 and 57).
49 Therefore, whilst the Commission was entitled to examine the effect on the transport sector of the grant of the contested aid to non-transport companies, it could not simply treat those companies as if they were operators in the transport sector.
0
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88 Finally, as regards the proportionality of the fine imposed, the appellant has put forward no argument capable of demonstrating that the level of the fine imposed is inappropriate or excessive. In that regard, the Court rejects the argument that a fine of EUR 2.94 million is disproportionate in relation to the turnover concerned by the cartel (EUR 5.2 million). It is not disputed that, in the present case, the amount of the fine imposed on Villeroy & Boch and its subsidiaries was reduced so as not to exceed 10% of their total turnover in the preceding business year, in accordance with Article 23(2) of Regulation No 1/2003. That limit is already a guarantee that the fine is not disproportionate to the size of the undertaking, determined by reference to its worldwide turnover (see, to that effect, judgment of 28 June 2005, Dansk Rørindustri and Others v Commission, C‑189/02 P, C‑202/02 P, C‑205/02 P to C‑208/02 P and C‑213/02 P, EU:C:2005:408, paragraphs 280 to 282).
39. On the other hand, the purpose of Article 22(1)(c)(i) of Regulation No 1408/71 is to confer a right to the benefits in kind provided, on behalf of the competent institution, by the institution of the place where the insured person is staying, in accordance with the provisions of the legislation of the Member State in which the benefits are provided as if the person concerned were registered with that institution (see, to that effect, Case C‑120/95 Decker [1998] ECR I‑1831, paragraphs 28 and 29; Case C‑158/96 Kohll [1998] ECR I‑1931, paragraphs 26 and 27; Case C‑368/98 Vanbraekel and Others [2001] ECR I‑5363, paragraphs 32 and 36; Case C‑56/01 Inizan [2003] ECR I‑12403, paragraphs 19 and 20; and Watts , paragraph 48). The sole purpose of the second subparagraph of Article 22(2) of Regulation No 1408/71 is to identify the circumstances in which the competent national institution is precluded from refusing authorisation sought on the basis of Article 22(1)(c) (see, to that effect, Vanbraekel and Others , paragraph 31).
0
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47 Furthermore, it should be noted that the EU legislature must take account of the precautionary principle, according to which, where there is uncertainty as to the existence or extent of risks to human health, protective measures may be taken without having to wait until the reality and seriousness of those risks become fully apparent. Where it proves to be impossible to determine with certainty the existence or extent of the alleged risk because of the insufficiency, inconclusiveness or imprecision of the results of studies conducted, but the likelihood of real harm to public health persists should the risk materialise, the precautionary principle justifies the adoption of restrictive measures (see, inter alia, judgment of 17 December 2015, Neptune Distribution, C‑157/14, EU:C:2015:823, paragraphs 81 and 82).
11 WHEN STATE FINANCIAL AID STRENGTHENS THE POSITION OF AN UNDERTAKING COMPARED WITH OTHER UNDERTAKINGS COMPETING IN INTRA-COMMUNITY TRADE THE LATTER MUST BE REGARDED AS AFFECTED BY THAT AID . IN THIS CASE THE AID WHICH THE NETHERLANDS GOVERNMENT PROPOSED TO GRANT WAS FOR AN UNDERTAKING ORGANIZED FOR INTERNATIONAL TRADE AND THIS IS PROVED BY THE HIGH PERCENTAGE OF ITS PRODUCTION WHICH IT INTENDS TO EXPORT TO OTHER MEMBER STATES . THE AID IN QUESTION WAS TO HELP TO ENLARGE ITS PRODUCTION CAPACITY AND CONSEQUENTLY TO INCREASE ITS CAPACITY TO MAINTAIN THE FLOW OF TRADE INCLUDING THAT BETWEEN MEMBER STATES . ON THE OTHER HAND THE AID IS SAID TO HAVE REDUCED THE COST OF CONVERTING THE PRODUCTION FACILITIES AND HAS THEREBY GIVEN THE APPLICANT A COMPETITIVE ADVANTAGE OVER MANUFACTURERS WHO HAVE COMPLETED OR INTEND TO COMPLETE AT THEIR OWN EXPENSE A SIMILAR INCREASE IN THE PRODUCTION CAPACITY OF THEIR PLANT .
0
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33. The financial resources of a private-law company such as Friulia, 87% of which is held by a public authority such as the Region of Friulia-Venezia Giulia and which acts under the control of that authority, may be regarded as State resources within the meaning of Article 87(1) EC (see, to that effect, Case 323/82 Intermills v Commission [1984] ECR 3809, paragraph 32, and Joined Cases 67/85, 68/85 and 70/85 Van der Kooy v Commission [1988] ECR 219, paragraphs 36 and 38). The fact that Friulia participated using its own funds is irrelevant in that regard. For those funds to be categorised as State resources, it is sufficient that, as in the present case, they constantly remain under public control and therefore available to the competent national authorities (see, to that effect, Case C-482/99 France v Commission [2002] ECR I-4397, paragraph 37).
30. It must be borne in mind that the principle of legal certainty is a fundamental principle of Community law which requires, in particular, that rules should be clear and precise, so that individuals may be able to ascertain unequivocally what their rights and obligations are and may take steps accordingly (see Case 169/80 Gondrand Frères and Garancini [1981] ECR 1931 and Case C-143/93 Van Es Douane Agenten [1996] ECR I-431, paragraph 27).
0
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32 The Court accordingly concluded, in paragraph 30 of the judgment in Crispoltoni II, that Regulation No 1114/88 was not incompatible with the objectives of the common agricultural policy set out in Article 39 of the Treaty.
55. In the light of the foregoing, the answer to Question 6 is that Article 5(2)(b) of Directive 2001/29 must be interpreted as not precluding national legislation which requires payment of the private copying levy by producers and importers who sell mobile telephone memory cards to business customers and are aware that those cards will be sold on by those customers but do not know whether the final purchasers of the cards will be individuals or business customers, on condition that: – the introduction of such a system is justified by practical difficulties; – the persons responsible for payment are exempt from the levy if they can establish that they have supplied the mobile telephone memory cards to persons other than natural persons for purposes clearly unrelated to copying for private use, it being understood that the exemption cannot be restricted to the supply of business customers registered with the organisation responsible for administering the levy; – the system provides for a right to reimbursement of the private copying levy which is effective and does not make it excessively difficult to repay the levy paid and only the final purchaser of such a memory card may obtain reimbursement, by submitting an appropriate application to that organisation. Question 3
0
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66. That said, the Court’s interpretation of Regulation No 1408/71 in response to the first question submitted for a preliminary ruling must be understood without prejudice to the solution which flows from the potential applicability of provisions of primary law (see, by way of analogy, Acereda Herrera , cited above, paragraph 38). The finding that a national measure may be consistent with a provision of a secondary law measure, in this case Regulation No 1408/71, does not necessarily have the effect of removing that measure from the scope of the Treaty’s provisions (see, to that effect, Case C‑158/96 Kohll [1998] ECR I‑1931, paragraph 25, and Case C‑372/04 Watts [2006] ECR I‑4325, paragraph 47). It follows that the applicability, as the case may be, of Articles 19 or 22 of Regulation No 1408/71 to a situation such as that at issue in the main proceedings does not of itself prevent the person concerned from claiming, pursuant to primary law, the payment of certain costs relating to care received in a care home situated in another Member State, under rules different to those provided for in those articles (see, by analogy, Case C‑368/98 Vanbraekel and Others [2001] ECR I‑5363, paragraphs 37 to 53, along with Watts , cited above, paragraph 48).
31. Moreover, it should be recalled that Articles 81 EC and 82 EC are a matter of public policy which must be automatically applied by national courts (see, to that effect, Case C-126/97 Eco Swiss [1999] ECR I-3055, paragraphs 39 and 40).
0
867,145
51. Second, a supply of goods or services ‘for consideration’, within the meaning of Article 2(1) of the Sixth Directive, presupposes the existence of a direct link between the goods or service provided and the consideration received (Case 102/86 Apple and Pear Development Council [1988] ECR 1443, paragraph 12; Case C‑53/09 and C‑55/09 Loyalty Management UK and Baxi Group [2010] ECR I‑9187, paragraph 51).
14. D’autre part, l’existence d’un manquement doit être appréciée en fonction de la situation de l’État membre telle qu’elle se présentait au terme du délai fixé dans l’avis motivé (voir, notamment, arrêts du 14 septembre 2004, Commission/Espagne, C‑168/03, Rec. p. I‑8227, point 24, et du 6 décembre 2007, Commission/Suède, C‑258/07, non publié au Recueil, point 8).
0
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35. It follows that the sole criterion capable of distinguishing between taxpayers making gifts to institutions whose seat is in Austria and those making gifts to corresponding institutions established in other Member States is in fact the place of establishment of the recipient of the gift. Such a criterion, by definition, cannot be a valid criterion for assessing the objective comparability of the situations or, consequently, for establishing an objective difference between them (see, by analogy, with respect to freedom to provide services, Case C‑76/05 Schwarz and Gootjes-Schwarz [2007] ECR I‑6849, paragraphs 72 and 73).
49. In that regard, it should be recalled that, as is clear from settled case-law of the Court, such a distortion must be obvious from the documents in the case, without it being necessary to undertake a fresh assessment of the facts and evidence (see, inter alia, order in Mundipharma v OHIM , C‑669/13 P, EU:C:2014:2308, paragraph 33 and the case-law cited).
0
867,147
86 It must be borne in mind that, according to settled case-law of the Court, the duty incumbent upon the General Court under Article 36 and the first paragraph of Article 53 of the Statute of the Court of Justice of the European Union to state reasons for its judgments does not require the General Court to provide an account that follows exhaustively and one by one all the arguments articulated by the parties to the case. The reasoning may therefore be implicit, on condition that it enables the persons concerned to understand the grounds of the General Court’s judgment and provides the Court of Justice with sufficient information to exercise its powers of review on appeal (judgment of 8 March 2016, Greece v Commission, C‑431/14 P, EU:C:2016:145, paragraph 38).
34 However, it is apparent from the foregoing considerations concerning the Act of Accession that the applicant' s situation is not comparable with that of the Member States already included in the distribution decided upon in 1983, the Act having defined, in the terms mentioned, the way in which the new Member States were to be integrated into the common fisheries policy, in particular with regard to external fishery resources already available and distributed at the time of accession.
0
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42. In that regard, even admitting that the objective outlined at paragraph 40 of this judgment may be regarded as an overriding reason in the public interest and not a reason of a purely economic nature (see, in that regard, Case C‑109/04 Kranemann [2005] ECR I‑2421, paragraph 34 and the case‑law cited, as well as judgment of 16 February 2012 in Joined Cases C‑72/10 and C‑77/101 Costa and Cifone , paragraph 59), it should be noted that, according to settled case‑law a restriction of the fundamental freedoms enshrined in the Treaty may be justified only if the relevant measure is appropriate for ensuring the attainment of the objective in question and does not go beyond what is necessary to attain that objective ( Attanasio Group , paragraph 51 and the case‑law cited). Furthermore, national legislation is appropriate for ensuring attainment of the objective pursued only if it genuinely reflects a concern to attain it in a consistent and systematic manner (see, inter alia, Case C‑169/07 Hartlauer [2009] ECR I‑1721, paragraph 55, and Attanasio Group , paragraph 51).
47. Those forms of proceedings are listed in Annex A to the Regulation, and the list of liquidators appears in Annex C.
0
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29 In that regard, it should be noted, first, that, in order to determine whether a transaction that comprises several supplies constitutes a single transaction for the purposes of VAT, the Court takes into account the economic objective of that transaction (see, to that effect, judgments of 19 November 2009, Don Bosco Onroerend Goed, C‑461/08, EU:C:2009:722, paragraph 39; of 28 October 2010, Axa UK, C‑175/09, EU:C:2010:646, paragraph 23; and of 27 September 2012, Field Fisher Waterhouse, C‑392/11, EU:C:2012:597, paragraph 23). In its analysis, the Court also takes into account the interests of the recipients of the supplies (see, to that effect, judgment of 16 April 2015, Wojskowa Agencja Mieszkaniowa w Warszawie, C‑42/14, EU:C:2015:229, paragraph 35).
26 It should be noted in that regard that the prohibition of all discrimination on grounds of nationality laid down by Article 6 of the Treaty applies only within the Treaty's area of application (Case C-291/96 Grado and Bashir [1997] ECR I-5531, paragraph 13).
0
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34. In order to ensure transparency of procedures and equal treatment of tenderers, amendments to the provisions of a public contract during the currency of the contract constitute a new award of a contract within the meaning of Directive 92/50 when they are materially different in character from the original contract and, therefore, such as to demonstrate the intention of the parties to renegotiate the essential terms of that contract (see, to that effect, Case C-337/98 Commission v France [2000] ECR I-8377, paragraphs 44 and 46).
60 IN THIS REGARD, IT IS SUFFICIENT TO POINT OUT THAT THE COURT HAS ALREADY STATED ( SEE THE JUDGMENT OF 27 JANUARY 1981 IN CASE 1251/79 ITALIAN REPUBLIC V COMMISSION (( 1981 )) ECR 205 ) THAT DECISIONS CONCERNING THE CLEARANCE OF ACCOUNTS DO NOT REQUIRE DETAILED REASONS IF THE GOVERNMENT CONCERNED WAS CLOSELY INVOLVED IN THE PROCESS BY WHICH THE DECISION CAME ABOUT AND IS THEREFORE AWARE OF THE REASON FOR WHICH THE COMMISSION CONSIDERS THAT IT MUST NOT CHARGE THE SUMS IN DISPUTE TO THE EAGGF .
0
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35 The Court has held that the specific factors that allow a link to be established between the articles of the FEU Treaty on freedom to provide services and the subject or circumstances of a dispute, confined in all respects within a single Member State, must be apparent from the order for reference (judgment of 8 December 2016, Eurosaneamientos and Others, C‑532/15 and C‑538/15, EU:C:2016:932, paragraph 46 and the case-law cited).
82 Second, it is necessary to verify whether, as also contended by the Commission, there is unequal treatment as between vehicles with more than three axles using the full itinerary and vehicles with up to three axles following the same itinerary.
0
867,152
42. With regard more specifically to the concept of ‘working time’ within the meaning of Directive 93/104, it has already been held that the directive defines that concept as any period during which the worker is working, at the employer’s disposal and carrying out his activity or duties, in accordance with national laws and/or practices, and that that concept is placed in opposition to rest periods, the two being mutually exclusive ( Simap , paragraph 47, and Jaeger , paragraph 48).
121. In that regard, it must be noted, first, that, where it is justified by overriding considerations of legal certainty, the second paragraph of Article 231 EC, which is also applicable by analogy to a reference under Article 234 EC for a preliminary ruling on the validity of a measure adopted by the Community institutions, confers on the Court a discretion to decide, in each particular case, which specific effects of such a measure must be regarded as definitive (see to that effect, inter alia, Case C‑228/99 Silos [2001] ECR I‑8401, paragraph 35 and the case‑law cited).
0
867,153
29. As is clear from paragraphs 21 and 22 of the judgment in Case C-212/99 Commission v Italy, the principle of equal treatment laid down by Article 39 EC required that, where former assistants who have been employed under a fixed-term contract have that contract replaced by one of indeterminate duration, they should retain all the rights acquired from the date of their original rec ruitment. That guarantee had consequences not only with regard to increases in salary, but also with regard to seniority and to payment by the employer of social security contributions.
11. À cet égard, il convient de rappeler que, selon une jurisprudence constante, l’existence d’un manquement doit être appréciée en fonction de la situation de l’État membre telle qu’elle se présentait au terme du délai fixé dans l’avis motivé et que les changements intervenus par la suite ne sauraient être pris en compte par la Cour (voir, notamment, arrêt du 17 janvier 2008, Commission/Allemagne, C‑152/05, Rec. p. I‑39, point 15 et jurisprudence citée).
0
867,154
58 On the other hand, as communication of that form constitutes an essential formality, intended to safeguard the rights of defence of the addressee of the act, its omission must be corrected by the receiving agency in accordance with the provisions laid down by Regulation No 1393/2007. The receiving agency must therefore immediately inform the addressee of the document of his right to refuse to accept it, by submitting to him, pursuant to Article 8(1) of that regulation, that standard form (see, to that effect, judgment of 16 September 2015, Alpha Bank Cyprus, C‑519/13, EU:C:2015:603, paragraphs 67, 70, 72 and 74, and order of 28 April 2016, Alta Realitat, C‑384/14, EU:C:2016:316, paragraph 71).
86. Thus, Decision 2000/520 lays down that ‘national security, public interest, or law enforcement requirements’ have primacy over the safe harbour principles, primacy pursuant to which self-certified United States organisations receiving personal data from the European Union are bound to disregard those principles without limitation where they conflict with those requirements and therefore prove incompatible with them.
0
867,155
48 Accordingly, courses provided by educational establishments financed essentially by private funds that do not come from the provider itself constitute services, since the aim of such establishments is to offer a service for remuneration (see, by analogy, judgments of 11 September 2007, Schwarz and Gootjes-Schwarz, C‑76/05, EU:C:2007:492, paragraph 40, and of 11 September 2007, Commission v Germany, C‑318/05, EU:C:2007:495, paragraph 69).
15 NEVERTHELESS , THE METHODS USED TO IMPLEMENT A NATIONAL INCOMES POLICY WHICH INCLUDES , AMONG OTHER PERSONS , AGRICULTURAL PRODUCERS WOULD BE INCOMPATIBLE WITH THE TREATY AND WITH THE RULES ON THE COMMON ORGANIZATION OF MARKETS IF THESE METHODS INTERFERED WITH THE FUNCTIONING OF THE MACHINERY EMPLOYED BY THOSE ORGANIZATIONS IN ORDER TO ACHIEVE THEIR ENDS . THE REAL PROBLEM POSED BY THE DUTY IN QUESTION IN RELATION TO THOSE RULES IS THEREFORE WHETHER , APART FROM THE TAXATION OF THE INCOMES OF AGRICULTURAL PRODUCERS ENVISAGED BY THE GOVERNMENT OF IRELAND AND PRECISELY BECAUSE OF THE BASIS OF ITS ASSESSMENT AND THE WAY IN WHICH IT IS COLLECTED , IT HAS PRODUCED OTHER EFFECTS CAPABLE OF OBSTRUCTING THE FUNCTIONING OF THE MACHINERY ESTABLISHED BY THE ORGANIZATIONS IN QUESTION .
0
867,156
32 It is settled case-law of the Court that, in the interests of legal certainty and ease of verification, the decisive criterion for the classification of goods 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 of the notes to the sections or chapters (judgments in Wünsche, 145/81, EU:C:1982:254, paragraph 12; Wiener SI, C‑338/95, EU:C:1997:552, paragraph 10; Intermodal Transports, C‑495/03, EU:C:2005:552, paragraph 47; Heuschen & Schrouff Oriëntal Foods Trading, C‑375/07, EU:C:2008:645, paragraph 43; and TSI, C‑183/15, EU:C:2015:808, paragraph 24).
27. Il ressort d’une jurisprudence constante que l’État membre destinataire d’une décision l’obligeant à récupérer des aides illégales est tenu, en vertu de l’article 288 TFUE, de prendre toutes les mesures propres à assurer l’exécution de cette décision. Il doit parvenir à une récupération effective des sommes dues (arrêts du 5 octobre 2006, Commission/France, C-232/05, Rec. p. I-10071, point 42; du 20 octobre 2011, Commission/France, C-549/09, non encore publié au Recueil, point 27, et du 1 er mars 2012, Commission/Grèce, C-354/10, non encore publié au Recueil, point 57).
0
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21. First of all, it should be noted that, as a general rule, the Court will refrain from considering the principle of tax neutrality with a view to ascertaining whether EU law precludes national rules which lay down time-limits within which a VAT refund must be claimed, failing which the action is time-barred (see, to that effect, Case C‑85/97 SFI [1998] ECR I‑7447, paragraphs 22 to 36; Case‑62/00 Marks & Spencer [2002] ECR I‑6325, paragraphs 22 to 47; and Case C‑472/08 Alstom Power Hydro [2010] ECR I‑623, paragraphs 14 to 22).
39. As is apparent from their wording, those questions do not seek an interpretation of clause 5 of the framework agreement, which is intended specifically to prevent abuse arising from the use of successive fixed-term employment contracts or relationships (judgment in Deutsche Lufthansa , C‑109/09, EU:C:2011:129, paragraph 32).
0
867,158
31. However, that exception concerns only the access of nationals of other Member States to certain posts in the civil service (see judgments in Vougioukas , C‑443/93, EU:C:1995:394, paragraph 19; Grahame and Hollanders , C‑248/96, EU:C:1997:543, paragraph 32; Schöning-Kougebetopoulou , C‑15/96, EU:C:1998:3, paragraph 13; and Österreischer Gewerkschaftsbund , C‑195/98, EU:C:2000:655, paragraph 36).
19 It should be observed in that regard that the subject-matter of the two provisions is different. Article 48(4) of the Treaty provides only that Member States may exclude nationals of other Member States from access to certain posts in the public service (see Joined Cases 389/87 and 390/87 Echternach and Moritz v Minister for Education and Science [1989] ECR 723, paragraph 14), whereas Article 4(4) of Regulation No 1408/71 excludes, in general terms, special schemes for civil servants and persons treated as such from the coordination of social security schemes under that regulation.
1
867,159
70 As a preliminary point, it must be recalled that, in accordance with the Court’s settled case-law, Article 20 TFEU confers on every individual who is a national of a Member State citizenship of the Union, which is intended to be the fundamental status of nationals of the Member States (see judgments of 20 September 2001, Grzelczyk, C‑184/99, EU:C:2001:458, paragraph 31, and 8 March 2011, Ruiz Zambrano, C‑34/09, EU:C:2011:124, paragraph 41 and the case-law cited).
41. For the trade mark to be able to fulfil its essential role in the system of undistorted competition which the Treaty seeks to establish and maintain, it must offer a guarantee that all the goods or services bearing it have originated under the control of a single undertaking which is responsible for their quality (see, inter alia, Case 102/77 Hoffmann-La Roche [1978] ECR 1139, paragraph 7, and Case C‑299/99 Philips [2002] ECR I‑5475, paragraph 30).
0
867,160
56. Where the Commission has adduced sufficient evidence to show that the breach of obligations has persisted, it is for the Member State concerned to challenge in substance and in detail the information produced and its consequences (see, to this effect, Case 272/86 Commission v Greece [1988] ECR 4875, paragraph 21, and Case C-365/97 Commission v Italy [1999] ECR I-7773, paragraphs 84 to 87).
30. Admittedly, the positive effect which that leave has for the safety and health of the worker is deployed fully if it is taken in the year prescribed for that purpose, namely the current year. However, the significance of that rest period in that regard remains if it is taken during a later period.
0
867,161
38. That interpretation of Article 5(1)(a) of Directive 89/104 has been restated on many occasions and applied in relation to Article 9(1)(a) of Regulation No 40/94 (see, inter alia, as regards Directive 89/104, Case C‑17/06 Céline [2007] ECR I‑7041, paragraph 16, and Case C‑533/06 O2 Holdings and O2 (UK) [2008] ECR I‑4231, paragraph 57, and, as regards Regulation No 40/94, the order in Case C‑62/08 UDV North America [2009] ECR I‑1279, paragraph 42, and Google France and Google , paragraph 75). There has been further clarification of that interpretation to the effect that those provisions enable the proprietor of the trade mark to rely on its exclusive right where there is, or is liable to be, an adverse effect on one of the functions of the trade mark, irrespective of whether the function concerned is the essential function of indicating the origin of the product or service covered by the trade mark or one of the other functions of the mark, such as that of guaranteeing the quality of that product or service or that of communication, investment or advertising ( L’Oréal and Others , paragraphs 63 and 65, and Google France and Google , paragraphs 77 and 79).
84. Under Article 13(2) TEU, the European Union’s institutions are to practise mutual sincere cooperation. That sincere cooperation, however, is exercised within the limits of the powers conferred by the Treaties on each institution. The obligation resulting from Article 13(2) TEU is therefore not such as to change those powers (judgment in Parliament v Council , C‑48/14, EU:C:2015:91, paragraphs 57 and 58).
0
867,162
96. It is clear from the Guidelines on environmental aid that it is essential that aid be classified as either aid for investment or operating aid. Different legal rules apply to each of those classifications (Spain v Commission , paragraphs 77 to 80).
48 It follows that all the international commitments challenged in the principal claim must be assessed in relation to the provisions of Community law cited by the Commission in support of that claim which were in force at the time when those commitments were entered into or confirmed, namely, in any event, in 1995.
0
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50 Thus it should be examined whether some of the provisions of the Directive are of an unconditional nature and sufficiently precise as required by the case-law referred to in the preceding paragraph (Becker, cited above, paragraph 29).
21. In that respect, it should be noted that, at paragraphs 30 to 34 of its judgment in Case C-19/03 Verbraucher-Zentrale Hamburg [2004] ECR I‑8183, the Court has already had occasion to examine the objectives of Regulation No 1103/97.
0
867,164
28 The Court has consistently held that any pecuniary charge, whatever its designation and mode of application, which is imposed unilaterally on domestic or foreign goods by reason of the fact that they cross a frontier, and which is not a customs duty in the strict sense, constitutes a charge having equivalent effect within the meaning of Articles 9, 12, 13 and 16 of the Treaty. However, such a charge may not be so characterized if it forms part of a general system of internal dues applying systematically to categories of products according to objective criteria applied without regard to the origin of the products (see, to that effect, Case 15/81 Schul v Inspecteur der Invoerrechten en Accijnzen [1982] ECR 1409, paragraph 20).
55. En particulier, la Cour a déjà jugé que, en vertu de l’article 4, paragraphe 2, de la directive 93/13, l’exigence selon laquelle une clause contractuelle doit être rédigée de manière claire et compréhensible doit s’entendre comme imposant non seulement que la clause concernée soit intelligible pour le consommateur sur un plan grammatical, mais également que le contrat expose de manière transparente les modalités de calcul des intérêts annuels du crédit, de sorte que ce consommateur soit mis en mesure d’évaluer, sur le fondement de critères précis et intelligibles, les conséquences économiques qui en découlent pour lui (voir, par analogie, arrêt Kásler et Káslerné Rábai, C‑26/13, EU:C:2014:282, point 75).
0
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91 As regards the first part of this ground of appeal, it must be borne in mind that, according to the settled case-law of the Court, the damage for which compensation is sought must be actual and certain (see, in particular, judgments of 7 February 1990, Culin v Commission, C‑343/87, EU:C:1990:49, paragraph 27; of 14 May 1998, Council v de Nil and Impens, C‑259/96 P, EU:C:1998:224, paragraph 23; and of 21 February 2008, Commission v Girardot, C‑348/06 P, EU:C:2008:107, paragraph 54 and the case-law cited).
9 THE CHARGE THAT MIGRANT WORKERS OBTAIN AN ADVANTAGE OVER WORKERS WHO HAVE NEVER LEFT THEIR OWN COUNTRY CANNOT BE ACCEPTED , SINCE NO DISCRIMINATION CAN ARISE IN LEGAL SITUATIONS WHICH ARE NOT COMPARABLE .
0
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33 In those circumstances, and taking into account the fact that it is for the Court to provide the referring court with an answer which will be of use to it and enable it to determine the case before it (see judgments of 28 November 2000, Roquette Frères, C‑88/99, EU:C:2000:652, paragraph 18, and of 11 March 2010, Attanasio Group, C‑384/08, EU:C:2010:133, paragraph 19), it must be concluded that it is not obvious from the arguments raised by the Spanish Government that the interpretation of EU law sought bears no relation to the actual facts of the main action or its purpose.
41. Il ressort, en effet, d’une jurisprudence établie qu’un État membre ne saurait invoquer l’illégalité d’une décision comme moyen de défense à l’encontre d’un recours en manquement fondé sur l’inexécution de cette décision, exception faite de l’hypothèse où celle-ci doit être considérée comme inexistante (voir, en ce sens, arrêt du 1 er juin 2006, Commission/Italie, C‑207/05, points 40 à 43 et jurisprudence citée).
0
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17 At paragraphs 36 and 41 of that judgment the Court stated that the decision of the Commission to issue a reasoned opinion is subject to the principle of collegiality but that the formal requirements for effective compliance with that principle vary according to the nature and legal effects of the acts adopted by that institution.
43. In dismissing that argument, it is sufficient to point out that it amounts to comparing regimes and situations which are not comparable, namely, on the one hand, physical persons who receive dividends and their income tax regime, and on the other, capital companies receiving outgoing dividends and the withholding at source which is levied by the Italian Republic. It is irrelevant in that respect that, according to the Italian Republic, the Italian legislation is designed to correct a possible imbalance at the level of the taxation of physical persons who hold shares in the companies to which the dividends are paid.
0
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61. If that entity functions without significant assets, the maintenance of its identity following the transaction affecting it cannot depend on the transfer of such assets ( Hernández Vidal and Others , paragraph 31; Hidalgo and Others , paragraph 31; UGT-FSP , paragraph 28).
84 An applicant’s interest in bringing proceedings must be vested and current, and may not concern a future and hypothetical situation. That interest must, in the light of the purpose of the action, exist at the stage of lodging the action, failing which the action will be inadmissible, and continue until the final decision, failing which there will be no need to adjudicate (judgment of 17 September 2015, Mory and Others v Commission, C‑33/14 P, EU:C:2015:609, paragraphs 56 and 57 and the case-law cited).
0
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57 That applies in particular to a sentence of imprisonment and, a fortiori, to deportation, which negates the very right of residence conferred and guaranteed by Decision No 1/80 (see, by analogy, Watson and Belman, paragraph 20, Pieck, paragraph 19, and Messner, paragraph 14, cited above).
42. To ensure the full effectiveness of that regulation, in particular Article 18, the legal concepts it uses must be given an independent interpretation common to all the States (see, to that effect, concerning the interpretation of the Brussels Convention, inter alia, Case 33/78 Somafer [1978] ECR 2183, paragraph 8).
0
867,170
97 In that connection, it is important to emphasise first that the principle laid down in Article 3(1) of Decision No 3/80, prohibiting all discrimination based on nationality in the field covered by that decision, means that a Turkish national to whom that decision applies must be treated in the same way as nationals of the host Member State, so that the legislation of that Member State cannot impose upon such a Turkish national more or stricter conditions than those applicable to its own nationals (see, by analogy, Case 186/87 Cowan v Trésor Public [1989] ECR 195, paragraph 10, Kziber, paragraph 28, and Hallouzi-Choho, paragraphs 35 and 36, both cited above).
42. Finally, as regards the expression ‘taxable person acting as such’, according to the case-law, a taxable person acts in that capacity where he carries out transactions in the course of his taxable activity (see, to that effect, Case C-291/92 Armbrecht [1995] ECR I-2775, paragraph 17, and Case C-77/01 EDM [2004] ECR I-4295, paragraph 66).
0
867,171
54. That question deals with the hypothesis that the name Bud constitutes a simple and indirect indication of geographical source, that is to say, a name in respect of which there is no direct link between a specific quality, reputation or other characteristic of the product and its specific geographical origin, so that it does not come within the scope of Article 2(2)(b) of Regulation No 2081/92 (see Case C-312/98 Warsteiner Brauerei [2000] ECR I-9187, paragraphs 43 and 44), and which, moreover, is not in itself a geographical name but is at least capable of informing the consumer that the product bearing that indication comes from a particular place, region or country (see Case C-3/91 Exportur [1992] ECR I-5529, paragraph 11). ─ Regulation No 2081/92 Observations submitted to the Court
29 The Commission submits that the provisions of the EPA are narrower in scope than the directive. It argues that the EPA applies, according to sections 99 and 100, only to cases of "redundancy", that is to say, according to the interpretation of that term by the courts and tribunals of the United Kingdom, to cases where there is a cessation or reduction of the business of an undertaking or a decline in demand for work of a particular type, whereas the directive, according to Article 1(1)(a), applies to "collective redundancies", that is to say, dismissals for one or more reasons not related to the individual workers concerned, which covers cases other than "redundancy".
0
867,172
72. The existence of a restriction on the freedom to provide services having been established, it needs to be determined whether the Portuguese rules at issue can be justified in the light of overriding reasons and, in such a case, in accordance with settled case-law, to make sure that they do not exceed what is objectively necessary for that purpose and that the same result cannot be achieved by less restrictive rules (see Case 205/84 Commission v Germany [1986] ECR I‑3755, paragraphs 27 and 29; Case C-180/89 Commission v Italy [1991] ECR I‑709, paragraphs 17 and 18; and Case C-106/91 Ramrath [1992] ECR I‑3351, paragraphs 30 and 31). – Maintaining the financial balance of the social security system
12 The documents before the Court do not support Brother' s allegation that domestic sales, taken into consideration in order to determine the normal value of its products, did not exceed the threshold of negligible sales . That is true only if the threshold of negligible domestic sales were fixed at the figure advocated by Brother of 5% of total exports to all destinations taken together, but such an approach has never been adopted by the Community institutions, which in this case referred to 5% of total exports to the Community .
0
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16. However, if questions have been improperly formulated or go beyond the scope of the powers conferred on it by Article 234 EC, the Court is free to extract from all the factors provided by the national court, and in particular from the statement of the grounds contained in the reference, the elements of Community law requiring an interpretation – or, as the case may be, an assessment of validity – having regard to the subject-matter of the dispute (see Case C-105/96 Codiesel [1997] ECR I‑3465, paragraph 13).
16. Par ailleurs, un État membre ne saurait exciper de dispositions, pratiques ou situations de son ordre juridique interne pour justifier le non-respect des obligations et délais prescrits par une directive (voir, notamment, arrêt du 10 avril 2003, Commission/France, C-114/02, Rec. p. I-3783, point 11).
0
867,174
66 As regards more particularly a decision concerning State aid, the Court has held that although in certain cases the very circumstances in which the aid has been granted may show that it is liable to affect trade between Member States and to distort or threaten to distort competition, the Commission must at least set out those circumstances in the statement of reasons for its decision (Joined Cases 296/82 and 318/82 Netherlands and Leeuwarder Papierwarenfabriek v Commission [1985] ECR 809, at paragraph 24; and Joined Cases C-329/93, C-62/95 and C-63/95 Germany and Others v Commission [1996] ECR I-5151, at paragraph 52).
32. It should also be noted that the right of access guaranteed by Directive 2003/4 only applies to the extent that the information requested satisfies the requirements for public access laid down by that directive, which requires inter alia that the information is ‘environmental information’ within the meaning of Article 2(1) of the directive, which is for the referring court to determine in the main proceedings. Question 1(a) and (b)
0
867,175
36. It must be noted that under Article 4(1) of the Sixth Directive a taxable person is any person who independently carries out any economic activity specified in paragraph 2 of that article. ‘Economic activities’ are defined in Article 4(2) as comprising all activities of producers, traders and persons supplying services, and in particular the exploitation of tangible or intangible property for the purpose of obtaining income therefrom on a continuing basis. ‘Exploitation’ within the meaning of Article 4(2) refers, in accordance with the requirements of the principle that the common system of VAT should be neutral, to all those transactions, whatever may be their legal form (see Case C‑186/89 Van Tiem [1990] ECR I‑4363, paragraph 18; Case C-306/94 Régie dauphinoise [1996] ECR I‑3695, paragraph 15, and Case C-77/01 EDM [2004] ECR I-0000, paragraph 48).
35 IN THAT RESPECT IT IS NECESSARY TO OBSERVE THAT ACCORDING TO ARTICLE 77 OF THE ECSC TREATY AND ALSO OF ARTICLE 216 OF THE EEC TREATY AND ARTICLE 189 OF THE EAEC TREATY IT IS FOR THE GOVERNMENTS OF THE MEMBER STATES TO DETERMINE THE SEAT OF THE INSTITUTIONS . IN GIVING THE MEMBER STATES POWER TO DETERMINE THE SEAT THOSE PROVISIONS MAKE THEM RESPONSIBLE FOR SUPPLEMENTING IN THAT RESPECT THE SYSTEM OF INSTITUTIONAL PROVISIONS PROVIDED FOR BY THE TREATIES IN ORDER THUS TO ENSURE THE WORKING OF THE COMMUNITIES . IT FOLLOWS THAT THE MEMBER STATES HAVE NOT ONLY THE RIGHT BUT ALSO THE DUTY TO EXERCISE THAT POWER .
0
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65. However, the Court has acknowledged that it is open to the EU institution concerned to base its decisions in that regard on general presumptions which apply to certain categories of documents, as considerations of a generally similar kind are likely to apply to requests for disclosure relating to documents of the same nature (see, inter alia, Sweden and Turco v Council , paragraph 50; Commission v Technische Glaswerke Ilmenau , paragraph 54; Commission v Éditions Odile Jacob , paragraph 116; Commission v Agrofert Holding , paragraph 57; Case C‑280/11 P Council v Access Info Europe [2013], paragraph 72; and LPN and Finland v Commission , paragraph 45).
43. It is only where that adapter can be classified neither under heading 8471 nor under heading 8473 of the CN that it would be necessary to consider it to be an ‘electrical apparatus for making connections to or in electrical circuits’ and consequently to fall under heading 8536 of the CN, the wording of which refers, in particular, to ‘electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits’.
0
867,177
56. Thus, although Article 9(1) of Directive 85/337 requires that the public must be informed, in accordance with the appropriate procedures, of the decision taken by the competent authority and the reasons on which the decision is based, it does not follow that the decision must itself contain the competent authority’s reasons for deciding that it was necessary (see, by analogy, Mellor , paragraph 56).
116. After the reunification of Germany that provision was not repealed either by the Treaty on European Union or by the Treaty of Amsterdam (Case C-156/98 Germany v Commission [2000] ECR I-6857, paragraph 47).
0
867,178
111. As regards, more specifically, the WTO agreements, it is settled case-law that, given their nature and structure, those agreements are not in principle among the rules in the light of which the Court is to review the legality of measures adopted by the Community institutions (see, in particular, Portugal v Council , paragraph 47; Biret International v Council , paragraph 52; and Van Parys , paragraph 39).
32. In relation to a tax rule designed to attenuate the effects of double taxation of the profits distributed by the company in which the investment is made, shareholders who are fully taxable in Austria and receive revenue from capital from a company established in another Member State are therefore in a situation comparable with that of shareholders who are likewise fully taxable in Austria but receive revenue from capital from a company established in Austria.
0
867,179
83 It is, moreover, apparent from the settled case-law of the Court that the statement of the reasons on which a judgment is based must clearly and unequivocally disclose the General Court’s thinking, so that the persons concerned can be apprised of the justification for the decision taken and the Court of Justice can exercise its power of review (see, in particular, judgment of 20 January 2011, General Química and Others v Commission, C‑90/09 P, EU:C:2011:21, paragraph 59 and the case-law cited).
56. Therefore, it cannot be stated or presumed that there was an interest of the Union that, in an area excluded by the EU legislature from the scope of the measure which it adopted, there should be a uniform interpretation of the provisions of that measure.
0
867,180
59. On the other hand, the Article 39(4) EC exception does not cover posts which, whilst coming under the State or other bodies governed by public law, still do not involve any association with tasks belonging to the public service properly so called ( Commission v Belgium , paragraph 11, and Commission v Greece , paragraph 2), nor, a fortiori , to employment by a private natural or legal person, whatever the duties of the employee ( Commission v Spain , cited above, paragraph 33, and Case C-283/99 Commission v Italy , cited above, paragraph 25).
78. In this case, it is apparent from the judgment in RWE Vertrieb , EU:C:2013:180, that that exclusion requires two conditions to be met. First, the contractual term must reflect a statutory or regulatory provision and, secondly, that provision must be mandatory.
0
867,181
36. Those objective criteria for assessing the depreciation of motor vehicles have not been listed by the Court as being obligatory. They need not thus necessarily be applied cumulatively. However, the application of a scale based on a single criterion of depreciation, such as the age of the motor vehicle, does not guarantee that the scale will reflect the actual depreciation of those vehicles. In particular, given the failure to take account of the kilometrage, such a scale does not, as a general rule, lead to a reasonable approximation of the actual value of imported second-hand vehicles (judgments in Commission v Greece , C‑74/06, EU:C:2007:534, paragraphs 37 to 43, and Tatu , C‑402/09, EU:C:2011:219, paragraph 42).
37. As observed in paragraph 29 of this judgment, the Court has set out, without intending the list to be exhaustive or obligatory, the objective criteria on which a fixed scale may be based. The Court has thus referred to the age of the vehicle, but also to its mileage, its general condition, its propulsion method, its make or model.
1
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39. That plea, which concerns the Parliament's obligation to state reasons, was not raised before the Court of First Instance. It was, it is true, raised by Mr O'Hannrachain in his complaint beforehand. However, it was not incorporated as such in the application initiating proceedings before the Court of First Instance. To allow a party to put forward for the first time before the Court of Justice a plea in law which it has not raised before the Court of First Instance would be to allow it to bring before the Court of Justice, whose jurisdiction in appeals is limited, a case of wider ambit than that which came before the Court of First Instance (Case C-155/98 P Alexopoulou v Commission [1999] ECR I-4069, paragraph 41). Therefore, that plea must also be rejected as inadmissible.
44. In those circumstances, the answer to the question referred for a preliminary ruling must also be that Article 12(3)(a) of the Sixth Directive and Category 2 of Annex H thereto must be interpreted as meaning that the laying of a mains connection which consists, as in the main proceedings, in the installation of piping permitting the connection of a building’s water system to the fixed water supply network forms part of water supplies. Furthermore, Member States may apply a reduced rate of VAT to concrete and specific aspects of water supplies, such as the laying of mains connections at issue in the main proceedings, provided that they comply with the principle of fiscal neutrality inherent in the common system of VAT. Costs
0
867,183
77. It should be noted that respect for the rights of the defence is of crucial importance in anti‑dumping investigations (see, to that effect, Al-Jubail Fertilizer v Council , paragraphs 15 to 17; by analogy, Case C‑113/04 P Technische Unie v Commission [2006] ECR I‑8831, paragraph 55; and Case C‑141/08 P Foshan Shunde Yongjian Housewares & Hardware v Council [2009] ECR I‑9147, paragraph 93).
115 Secondly, it follows from Articles 1 and 7 of Regulation No 2299/89 that, subject to reciprocity, that regulation also applies to nationals of non-member countries, where they offer for use or use a CRS in Community territory.
0
867,184
41. It must be observed that the purpose of the Directive is to lay down a number of rules on the holding, movement and monitoring of products subject to excise duty (Case C-296/95 EMU Tabac and Others [1998] ECR I-1605, paragraph 22).
146. With regard to the first head of complaint, the Court ruled, in paragraphs 97 and 98 of Sarrió v Commission , that, when the amount of fines is being decided, the exercise of unlimited jurisdiction cannot result in discrimination between undertakings which have participated in an agreement contrary to Article 85(1) of the Treaty and that, if the Court of First Instance intended, in the case of one of those undertakings, to depart specifically from the method of calculation followed by the Commission, which it had not called into question, it should have given reasons for doing so in the judgment under appeal.
0
867,185
42 In connection with that type of difficulty, in a similar case the Court dismissed the argument that the large number of undertakings concerned could result in absolute impossibility (Case C-280/95 Commission v Italy, cited above). The Court pointed out in particular, at paragraph 23 of that judgment, that even if recovery of the tax credit did present difficulties from an administrative point of view, that fact was not such as to enable recovery to be deemed to be technically impossible.
5 The ABPW guarantees a civil servant who has completed at least 40 years' service a pension (hereinafter "the civil service pension") equal to 70% of his last salary. Pension rights are the same for men and women. The pensions are paid by the ABP, a statutory legal person governed by public law.
0
867,186
25 As regards the possibility of seeking compensation for loss caused by a contract or by conduct liable to restrict or distort competition, it should be remembered from the outset that, in accordance with settled case-law, the national courts whose task it is to apply the provisions of Community law in areas within their jurisdiction must ensure that those rules take full effect and must protect the rights which they confer on individuals (see inter alia the judgments in Case 106/77 Simmenthal [1978] ECR 629, paragraph 16, and in Case C-213/89 Factortame [1990] ECR I-2433, paragraph 19).
32. Il s’ensuit que, avant de conclure, en l’espèce, à l’existence ou à l’inexistence d’une modification importante au sens de l’article 30, paragraphe 4, du règlement n o  1260/1999, la juridiction de renvoi doit notamment vérifier si la modification litigieuse a produit un avantage indu et/ou si la nature ou les conditions de mise en œuvre s’en trouvent affectées.
0
867,187
65. However, the Court has acknowledged that it is open to the EU institution concerned to base its decisions in that regard on general presumptions which apply to certain categories of documents, as considerations of a generally similar kind are likely to apply to requests for disclosure relating to documents of the same nature (see, inter alia, Sweden and Turco v Council , paragraph 50; Commission v Technische Glaswerke Ilmenau , paragraph 54; Commission v Éditions Odile Jacob , paragraph 116; Commission v Agrofert Holding , paragraph 57; Case C‑280/11 P Council v Access Info Europe [2013], paragraph 72; and LPN and Finland v Commission , paragraph 45).
45. In addition, the question of the force of res judicata with absolute effect is a matter of public policy, which must, consequently, be raised by the Court of its own motion.
0
867,188
42. Furthermore, it is apparent from the information provided to the Court that the Spanish procedural system in relation to mortgage enforcement is characterised by the fact that, once the procedure has been initiated, any other legal claim that the consumer might bring, including claims contesting the validity of the instrument enforced, enforceability, certainty, or extinction or the amount of the debt, is dealt with in separate proceedings and by a separate decision, without either one or the other having the effect of staying or terminating the pending enforcement proceedings, except in the residual circumstances in which a consumer has lodged a preliminary application for annulment of the mortgage before the marginal note regarding issue of the security certificate (see, to that effect, Aziz , EU:C:2013:164, paragraphs 55 to 59).
23 That finding is not affected either by the amendments made to the first of those two directives by Directive 91/156, the final date for the transposition of which falls after the date on which this action was commenced, or by the repeal of the second by Directive 91/689, which made that repeal effective from a date falling after the date of commencement of this action.
0
867,189
30. Accordingly, a ground of appeal supported by an argument that is not sufficiently clear and precise to enable the Court to exercise its powers of judicial review, in particular because essential elements on which the ground of appeal is based are not indicated sufficiently coherently and intelligibly in the text of the appeal, which is worded in a vague and ambiguous manner in that regard, does not satisfy those requirements and must be dismissed as inadmissible (see, to that effect, Case C‑194/99 P Thyssen Stahl v Commission EU:C:2003:527, paragraphs 105 and 106, and Case C‑520/09 P Arkema v Commission EU:C:2011:619, paragraph 61 and the case-law cited). The Court has also held that an appeal lacking any coherent structure which simply makes general statements and contains no specific indications as to the points of the order under appeal which may be vitiated by an error of law must be dismissed as clearly inadmissible (see the order in Case C‑107/07 P Weber v Commission EU:C:2007:741, paragraphs 26 to 28).
35. The Directive establishes, therefore, the principle of recognition, by the receiving Member State, of the control function of the Member State of origin with respect to the television broadcasts from broadcasters falling within its competence. Article 2a(1) of the Directive provides that Member States are to ensure freedom of reception and must not restrict retransmissions on their territory of television broadcasts from other Member States for reasons which fall within the fields coordinated by the Directive.
0
867,190
43 It is therefore for the referring court to determine to what extent the conditions for application and the actual implementation of the relevant provisions of national law render the latter an appropriate measure for preventing and, where necessary, penalising the misuse of successive fixed-term employment contracts or relationships (judgments of 7 September 2006, Marrosu and Sardino, C‑53/04, EU:C:2006:517, paragraph 56; of 7 September 2006, Vassallo, C‑180/04, EU:C:2006:518, paragraph 41; of 3 July 2014, Fiamingo and Others, C‑362/13, C‑363/13 and C‑407/13, EU:C:2014:2044, paragraph 67 and the case-law cited, and order of 11 December 2014, León Medialdea, C‑86/14, not published, EU:C:2014:2447, paragraph 49).
72. It follows that, in the light of the specific features associated with the provision of games of chance via the internet, the restriction at issue in the main proceedings may be regarded as justified by the objective of combating fraud and crime.
0
867,191
19. Consequently, Article 40 of the EEA Agreement and Annex XII thereto are applicable to a dispute such as that before the referring court, which relates to a transaction between nationals of States which are party to that Agreement. According to settled case-law, the Court may give an interpretation of those provisions where a reference is made by a court of a Member State of the European Union with regard to the scope within that Member State of an agreement which forms an integral part of the EU legal system (see Case C-321/97 Andersson and Wåkerås-Andersson [1999] ECR I-3551, paragraphs 26 to 31; Case C-300/01 Salzmann [2003] ECR I-4899, paragraph 65; and Case C‑452/01 Ospelt and Schlössle Weissenberg [2003] ECR I‑9743, paragraph 27).
24. The right to rely on that principle extends to any person with regard to whom an institution of the European Union has given rise to justified hopes (see, to that effect, Case 265/85 Van den Bergh en Jurgens and Van Dijk Food Products (Lopik) v EEC [1987] ECR I‑1155, paragraph 44; ISD Polska and Others v Commission , paragraph 123, and Case C‑426/10 P Bell & Ross v OHIM [2011] ECR I‑0000, paragraph 56).
0
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77 In view of the system of cooperation between tax authorities established by Directive 2011/16, which, as is apparent from recitals 2, 6 and 8 of Directive 2011/16, is founded on rules intended to create confidence between Member States, ensuring that cooperation is efficient and fast, the requested authority must, in principle, trust the requesting authority and assume that the request for information it has been sent both complies with the domestic law of the requesting authority and is necessary for the purposes of its investigation. The requested authority does not generally have extensive knowledge of the factual and legal framework prevailing in the requesting State, and it cannot be expected to have such knowledge (see, to that effect, judgment of 13 April 2000, W.N., C‑420/98, EU:C:2000:209, paragraph 18). In any event, the requested authority cannot substitute its own assessment of the possible usefulness of the information sought for that of the requesting authority.
33. It should be observed as a preliminary point that, in the context of the procedure laid down by Article 267 TFEU providing for cooperation between national courts and the Court of Justice, it is for the latter to provide the national court with an answer which will be of use to it and enable it to determine the case before it. To that end, the Court may have to reformulate the questions referred to it. The Court has a duty to interpret all provisions of EU law which national courts require in order to decide the actions pending before them, even if those provisions are not expressly indicated in the questions referred to the Court of Justice by those courts (judgment in Doc Generici , C‑452/14, EU:C:2015:644, paragraph 33 and the case-law cited).
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39. The order for reference shows that three of the cases chosen as test cases in the proceedings before the national court concern United Kingdom-resident companies which are wholly owned by non-resident companies. As the nature of the interest in question will confer on the holder definite influence over the company’s decisions and allow it to determine the company’s activities, the provisions of the EC Treaty on freedom of establishment will apply (Case C-251/98 Baars [2000] ECR I-2787, paragraphs 21 and 22; Case C-436/00 X and Y [2002] ECR I‑10829, paragraphs 37 and 66 to 68; and Case C-196/04 Cadbury Schweppes and Cadbury Schweppes Overseas [2006] ECR I-0000, paragraph 31).
83. Such an action is not part of the system of review of the legality of Community acts with legal effects which are binding on, and capable of affecting the interests of, the applicant, but it is available where a party has suffered harm on account of unlawful conduct by an institution.
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33. In relation to the principle of equivalence, it should be borne in mind that, according to settled case-law, this requires that all the rules applicable to actions apply without distinction to actions alleging infringement of European Union law and to similar actions alleging infringement of national law (see, to that effect, Case C‑231/96 Edis [1998] ECR I‑4951, paragraph 36; Case C‑326/96 Levez [1998] ECR I‑7835, paragraph 41; Case C‑78/98 Preston and Others [2000] ECR I‑3201, paragraph 55; and Joined Cases C‑392/04 and C‑422/04 i-21 Germany and Arcor [2006] ECR I‑8559, paragraph 62).
12 DESPITE THE GENERAL NATURE OF ITS WORDING, THE COMMISSION' S LETTER OF 12 JULY 1968 REQUESTING THE ITALIAN GOVERNMENT TO SUBMIT ITS OBSERVATIONS IN ACCORDANCE WITH ARTICLE 169 CANNOT RELATE TO DELAYS IN PAYMENT FOR PRODUCTS WHICH WERE NOT THEN SUBJECT TO THE SYSTEM OF UNIFORM REFUNDS OR WHICH HAD AT MOST ONLY BEEN SO FOR SEVERAL DAYS .
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7. Selon une jurisprudence constante, l’existence d’un manquement doit être appréciée en fonction de la situation de l’État membre telle qu’elle se présentait au terme du délai fixé dans l’avis motivé et les changements intervenus par la suite ne sauraient être pris en compte par la Cour (voir, notamment, arrêts du 14 septembre 2004, Commission/Espagne, C‑168/03, Rec. p. I‑8227, point 24, et du 24 septembre 2009, Commission/Autriche, C‑477/08, point 8).
101. Finally, it is common ground that the appellant, a United Kingdom national, has passed a significant part of her life in the United Kingdom.
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48 It follows from the case-law that actual or presumed awareness of a usage on the part of the parties may be made out, in particular, by showing either that the parties had previously had commercial or trade relations between themselves or with other parties operating in the sector in question, or that, in that sector, a particular course of conduct is sufficiently well known because it is generally and regularly followed when a particular type of contract is concluded, so that it may be regarded as being an established practice (judgments of 20 February 1997 in MSG, C‑106/95, EU:C:1997:70, paragraph 24, and of 16 March 1999 in Castelletti, C‑159/97, EU:C:1999:142, paragraph 43).
121 Moreover, the protection of health contributes to the achievement of the objectives of the common agricultural policy laid down in Article 39(1) of the Treaty, particularly where agricultural production is directly dependent on demand amongst consumers who are increasingly concerned to protect their health.
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46. In the present case, there is phonetic and visual similarity between the names ‘Parmesan’ and ‘Parmigiano Reggiano’, and that in a situation where the products at issue are hard cheeses, grated or intended to be grated, namely, where they have a similar appearance (see, to that effect, Consorzio per la tutela del formaggio Gorgonzola , paragraph 27).
42 In this respect, it is necessary to check whether those rules confer a genuine benefit on the workers concerned, which significantly adds to their social protection. In this context, the stated intention of the legislature may lead to a more careful assessment of the alleged benefits conferred on workers by the measures it has adopted.
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71. As Mr Wilson, the United Kingdom Government and the Commission submitted, the exclusion of a system of prior testing of the knowledge, particularly of languages, for European lawyers is, however, accompanied in Directive 98/5 by a set of rules intended to ensure, to a level acceptable in the Community, the protection of consumers and the proper administration of justice (see Luxembourg v Parliament and Council , paragraphs 32 and 33).
18 If Note 2 of Chapter 99 of the Common Customs Tariff is interpreted by reference to the objective of tariff Heading 99.02, the exclusion of mechanical or photomechanical processes can only relate to the making of the original plate from which the impressions are produced .
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58 Circumstances such as those in the main proceedings are not such as to give rise to problems of a technical nature relating in particular to the aggregation of periods completed in different Member States, to non-overlapping of benefits paid by different competent institutions or to determination of the applicable national legislation, since the plaintiff in the main proceedings merely invokes for the combined application of the legislation of the host Member State and of the principle of non-discrimination on grounds of nationality embodied in Article 3(1) of Decision No 3/80. That claim can be examined without any need for recourse to coordinating measures which the Council has not yet adopted.
45. It is also apparent from settled case-law that the global assessment of the likelihood of confusion, in relation to the visual, aural or conceptual similarity of the marks in question, must be based on the overall impression given by the marks, bearing in mind, in particular, their distinctive and dominant components. The perception of the marks by the average consumer of the goods or services in question plays a decisive role in the global appreciation of that likelihood of confusion. The average consumer normally perceives a mark as a whole and does not proceed to analyse its various details (see, inter alia, SABEL , paragraph 23; Lloyd Schuhfabrik Meyer , paragraph 25; Medion , paragraph 28; OHIM v Shaker , paragraph 35; and Case C‑206/04 P Mülhens v OHIM [2006] ECR I‑2717, paragraph 19).
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