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867,200 | 81. It is only quite exceptionally that the Court may, in application of the general principle of legal certainty inherent in the EU legal order, be moved to restrict for any person concerned the opportunity of relying on a provision which it has interpreted with a view to calling into question legal relationships established in good faith. Two essential criteria must be fulfilled before such a limitation can be imposed: those concerned must have acted in good faith and there must be a risk of serious difficulties (see, inter alia, judgments in Skov and Bilka , C‑402/03, EU:C:2006:6, paragraph 51, and Vent De Colère and Others , EU:C:2013:851, paragraph 40). | 104. In the present case, the net revenue from the charge on advertising companies is used wholly and exclusively to finance radio broadcasting aid and therefore has a direct impact on the amount of that aid. While it is true that the aid is allocated by the FSER Committee, it is not disputed that that body does not have the power to allocate the funds available for purposes other than that of such aid. | 0 |
867,201 | 25 The Court has thus held that the right conferred upon the trade mark owner to oppose any use of the trade mark which is liable to impair the guarantee of origin, as so understood, forms part of the specific subject-matter of the trade mark right, the protection of which may justify derogation from the fundamental principle of the free movement of goods (Hoffmann-La Roche, paragraph 7, Case 1/81 Pfizer v Eurim-Pharm [1981] ECR 2913, paragraph 9, and Bristol-Myers Squibb, paragraph 48). | 68. In that respect, it should be pointed out that, in paragraphs 28 and 21 respectively of the judgments in Case C-204/90 Bachmann [1992] ECR I-249 and Case C‑300/90 Commission v Belgium [1992] ECR I-305, the Court recognised that the need to maintain the cohesion of a tax system can justify a restriction on the exercise of the fundamental freedoms guaranteed by the Treaty. However, for an argument based on such a justification to succeed, a direct link must be established between the tax advantage concerned and the offsetting of that advantage by a particular tax levy (see, to that effect, Case C‑484/93 Svensson and Gustavsson [1995] ECR I-3955, paragraph 18; Manninen , paragraph 42; and Case C-471/04 Keller Holding [2006] ECR I-2107, paragraph 40). | 0 |
867,202 | 40. While it is true, as the Advocate General observed in point 48 of his Opinion, that those two objectives, which are inextricably linked in this case, can be regarded as legitimate objectives of social policy (see, to that effect, judgments in Palacios de la Villa , C‑411/05, EU:C:2007:604, paragraph 64, and Caves Krier Frères , C‑379/11, EU:C:2012:798, paragraphs 50 and 51), it is still necessary to determine whether the national measures at issue in the main proceedings are appropriate to ensuring the attainment of those objectives and do not go beyond what is necessary to do so. | 60. In addition to its function of indicating origin and, as the case may be, its advertising function, a trade mark may also be used by its proprietor to acquire or preserve a reputation capable of attracting consumers and retaining their loyalty. | 0 |
867,203 | 37. The Court stated in paragraph 16 of Keck and Mithouard , cited above, that national provisions restricting or prohibiting certain selling arrangements which apply to all relevant traders operating within the national territory and affect in the same manner, in law and in fact, the marketing of domestic products and of those from other Member States are not such as to hinder directly or indirectly, actually or potentially, trade between Member States within the meaning of the line of case-law initiated by Dassonville , cited above. | 45. As the Advocate General observed in point 33 of his Opinion, such an interpretation would amount to removal of the term ‘principally’ from the text of that note. | 0 |
867,204 | 26. In any event, that concept was made clear by the Court in its judgments of 3 March 2011 in Case C‑41/09 Commission v Netherlands [2011] ECR I‑831, paragraphs 56 to 59 and of 12 May 2011 in Case C‑453/09 Commission v Germany , [2011] ECR I‑0000, paragraphs 44 to 47, that is to say before Ireland submitted its defence in the present case. | 28. The entitlement of every worker to paid annual leave must be regarded as a particularly important principle of Community social law from which there can be no derogations and the implementation of which by the competent national authorities must be confined within the limits expressly laid down by the directive itself (see, particularly, BECTU , cited above, paragraph 43, and Case C-342/01 Merino Gómez [2004] ECR I-2605, paragraph 29). | 0 |
867,205 | 54. With regard to the advertising function, the Court has already had occasion to state that use of a sign identical with another person’s trade mark in a referencing service such as ‘AdWords’ does not have an adverse effect on that function of the trade mark ( Google France and Google , paragraph 98, and BergSpechte , paragraph 33). | 24. En deuxième lieu, ainsi que la Commission européenne le fait valoir, il convient de constater que l’objectif poursuivi par la directive 87/344, et en particulier par son article 4, de protéger de manière large les intérêts des assurés (voir, en ce sens, arrêt Eschig, précité, point 45) n’est pas compatible avec une interprétation restrictive de l’article 4, paragraphe 1, sous a), de cette directive, telle que celle proposée par DAS. | 0 |
867,206 | 56
It is settled case-law that restrictions on freedom of establishment which are applicable without discrimination on grounds of nationality may be justified by overriding reasons relating to the general interest, provided that the restrictions are appropriate for securing attainment of the objective pursued and do not go beyond what is necessary for attaining that objective (judgment of 26 September 2013, Ottica New Line, C‑539/11, EU:C:2013:591, paragraph 33 and the case-law cited). | 19 The first point to note is that, in principle, if the outcome of subsequent verification proves negative the normal consequence is for the importing State to demand payment of the customs duties not paid at the time of importation. | 0 |
867,207 | 31. It should be remembered at the outset that, with regard to legislation analogous to the Spanish legislation criticised by the Commission, the Court has already held that the requirement that a private security undertaking must be constituted as a legal person in order to be able to carry out its activities constituted a restriction contrary to Articles 43 EC and 49 EC (Case C‑171/02 Commission v Portugal [2004] ECR I‑5645, paragraphs 41 to 44). | 35 Consequently, it must be held that, by precluding by regulation or administrative practice on the grounds of their nationality employed or self-employed workers from other Member States and the members of their families from being attributed large-family status for the purpose of the award of special benefits for such families and from being awarded family allowances, the Hellenic Republic has failed to fulfil its obligations under Articles 48 and 52 of the EC Treaty, Article 7 of Regulation No 1612/68, Article 7 of Regulation No 1251/70, Article 7 of Directive 75/34 and Article 3 of Regulation No 1408/71. | 0 |
867,208 | 76. However, it also follows from the Court’s case-law that, where a Member State has chosen not to tax recipient companies established in its territory in respect of income of this kind, it cannot rely on the argument that there is a need to ensure a balanced allocation between the Member States of the power to tax in order to justify the taxation of recipient companies established in another Member State ( Amurta , paragraph 59; Aberdeen Property Fininvest Alpha , paragraph 67, and Case C-284/09 Commission v Germany , paragraph 78). | 114. The conclusion must be drawn that the aim of Regulation No 510/2006 is not to establish, alongside national rules which may continue to exist, an additional system of protection for qualified geographical indications, like, for example, that introduced by Council Regulation (EC) No 40/94 of 20 December 1993 on the Community trade mark (OJ 1994 L 11, p. 1), but to provide a uniform and exhaustive system of protection for such indications. | 0 |
867,209 | 26. The case‑law of the Court also shows that, in that they introduce an exception to the general rules of jurisdiction set out in the Brussels Convention, the provisions of Article 16 – in particular Article 16(1)(a) – must not be given an interpretation broader than is required by their objective (see, in particular, Case C‑73/04 Klein [2005] ECR I-8667, paragraph 15 and the case-law cited). | 102 Referring to GB-Inno-BM, cited above, Drijvende Bokken considers, however, that the fact that the Fund fulfils a dual role, as manager of the pension scheme and as the authority vested with the power to grant exemptions, might give rise to unfair exercise of the power of exemption. | 0 |
867,210 | 56. In that regard, it should be noted that the notion of general interest underlying Article 7(1)(b) of Regulation No 40/94 is, manifestly, indissociable from the essential function of a trade mark, which is to guarantee the identity of the origin of the marked product or service to the consumer or end-user by enabling him, without any possibility of confusion, to distinguish the product or service from others which have another origin ( SAT.1 v OHIM , paragraphs 23 to 27, and BioID v OHIM , paragraph 60). | 56. By that footnote, the European Union legislature acknowledged that situations exist in which all the urban waste water will not be capable of being collected or treated. In particular, it stated that ‘it is not possible in practice to construct collecting systems and treatment plants in a way such that all waste water can be treated’ and it provided that failure to collect and treat waste water may be tolerated during ‘situations such as unusually heavy rainfall’. However, in that case, Member States are to decide on ‘measures to limit pollution from storm water overflows’. | 0 |
867,211 | 94. In response to that line of argument, the Court finds that it is necessary to rely on Recommendation 2000/417 which, as opposed to the other recommendations cited above, concerns specifically unbundled access to the local loop and also refers to Directives 97/33 and 98/10. Even if recommendations are not intended to produce binding effects, the national courts are bound to take the recommendations into consideration in order to decide disputes submitted to them, in particular where they cast light on the interpretation of national measures adopted in order to implement them or where they are designed to supplement binding Community provisions (see Case C‑322/88 Grimaldi [1989] ECR 4407, paragraph 18, and Case C‑207/01 Altair Chimica [2003] ECR I‑8875, paragraph 41). Article 1(6) of Recommendation 2000/417 lays down the principle of a forward-looking approach based on current costs. As is apparent from that provision, that approach will foster fair and sustainable competition and provide alternative investment incentives. | 78. Thus, given the nature and significance of the public interest constituted by the protection of consumers, who are in a position of weakness vis-à-vis sellers or suppliers, Directive 93/13 requires Member States, as is apparent from Article 7(1) thereof, read in conjunction with the twenty-fourth recital in the preamble thereto, to provide for adequate and effective means ‘to prevent the continued use of unfair terms in contracts concluded with consumers by sellers or suppliers’ ( Banco Español de Crédito EU:C:2012:349, paragraph 68). | 0 |
867,212 | 68
The factors capable of affecting the assessment of the gravity of the infringements include the conduct of each of the undertakings, the role played by each of them in the establishment of the cartel, the profit which they were able to derive from it, their size, the value of the goods concerned and the threat that infringements of that type pose to the objectives of the European Union (judgments 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, paragraph 242, and of 11 July 2013, Team Relocations and Others v Commission, C‑444/11 P, not published, EU:C:2013:464, paragraph 100). | 20. Articles 7 and 8 of Regulation No 1612/68 are contained in Part I, dealing with "Employment and Workers' Families" , of Title II, entitled "Employment and equality of treatment" . | 0 |
867,213 | 47. First of all, it should be recalled that, according to settled case-law, while direct taxation, as EU law currently stands, falls within the competence of the Member States, they must none the less exercise that competence consistently with EU law (see, inter alia, Case C-155/09 Commission v Greece [2011] ECR I-65, paragraph 39; Case C-10/10 Commission v Austria [2011] ECR I-5389, paragraph 23; Case C-250/08 Commission v Belgium [2011] ECR I-12341, paragraph 33; and Case C-253/09 Commission v Hungary [2011] ECR I-12391, paragraph 42). | 16 It must therefore be stated in reply to the first question submitted by the national court that Article 119 of the EEC Treaty is to be interpreted as precluding the application of a clause in a collective wage agreement applying to the national public service under which employers may exclude part-time employees from the payment of a severance grant on termination of their employment when in fact a considerably lower percentage of men than of women work part time, unless the employer shows that the exclusion is based on objectively justified factors unrelated to any discrimination on grounds of sex .
The second question | 0 |
867,214 | 38
However, as regards the objective characteristics of an intra-Community transfer, it follows from paragraph 30 of the present judgment that if a transfer of goods meets the conditions laid down in the second subparagraph of Article 28a(5)(b) of the Sixth Directive, that transfer is exempt from VAT (see, by analogy, judgment of 27 September 2007, Collée, C‑146/05, EU:C:2007:549, paragraph 30). | 87. En revanche, il importe de rappeler qu’il n’appartient pas à la Cour, lorsqu’elle se prononce sur des questions de droit dans le cadre d’un pourvoi, de substituer, pour des motifs d’équité, son appréciation à celle du Tribunal statuant, dans l’exercice de son pouvoir de pleine juridiction, sur le montant des amendes infligées à des entreprises en raison de la violation, par celles-ci, du droit de l’Union (arrêts précités Baustahlgewebe/Commission, point 129, ainsi que Dansk Rørindustri e.a./Commission, point 245). | 0 |
867,215 | 23 It should be borne in mind that, according to settled case-law of the Court, the right to a refund of charges levied in a Member State in breach of rules of Community law is the complement of the rights conferred on individuals by the Community provisions prohibiting charges having an effect equivalent to customs duties or, as the case may be, the discriminatory application of domestic charges, as interpreted by the Court of Justice (San Giorgio, cited above, paragraph 12; Case 309/85 Barra v Belgium and Another [1998] ECR 355, paragraph 17, and Case C-62/93 BP Supergaz v Greek State [1995] ECR I-1883, paragraph 40). The Member State is therefore required in principle to repay charges levied in breach of Community law (Joined Cases C-192/95 to C-218/95 Comateb and Others v Directeur Général des Douanes et Droits Indirects [1997] ECR I-165, paragraph 20). | 94. Il y a donc lieu, pour la Cour, de décider qu’une violation, par une juridiction de l’Union, de son obligation résultant de l’article 47, deuxième alinéa, de la Charte de juger les affaires qui lui sont soumises dans un délai raisonnable doit trouver sa sanction dans un recours en indemnité porté devant le Tribunal, un tel recours constituant un remède effectif. | 0 |
867,216 | 29. Moreover, although it is not disputed that Community law does not detract from the power of the Member States to organise their social security systems and that, in the absence of harmonisation at Community level, it is for the legislation of each Member State to determine the conditions on which social security benefits are granted, it is nevertheless the case that, when exercising that power, the Member States must comply with Community law (see, among others, Smits and Peerbooms , paragraphs 44 to 46, and Müller-Fauré and Van Riet , cited above, paragraph 100, and the case-law cited there). | 20 According to the Portuguese Government, the Fund is responsible for paying the fixed portion of the salaries payable to notaries and other civil servants; it also meets the cost of training notaries and of acquiring office space and equipment for them; and, subject to authorisation from the Ministry of Justice, it covers other expenditure in the field of legal administration. | 0 |
867,217 | 9. By contrast, as regards the fields to which the Directive applies with the exception of that of doctors in training, it is settled case-law that the question whether a Member State has failed to fulfil its obligations must be determined by reference to the situation obtaining in the Member State at the end of the period laid down in the reasoned opinion and that the Court cannot take account of any subsequent changes (see, in particular, Case C-323/01 Commission v Italy [2002] ECR I‑4711, paragraph 8, and Case C-322/00 Commission v Netherlands [2003] ECR I-11267, paragraph 50). | 50. As regards the proposal to amend the Meststoffenwet and adopt a regulation governing storage capacity for livestock manure, the question whether a Member State has failed to fulfil its obligations must be determined by reference to the situation prevailing in the Member State at the end of the period laid down in the reasoned opinion and the Court cannot take account of any subsequent changes (see Case C-127/99 Commission v Italy [2001] ECR I-8305, paragraph 38, and Case C-122/02 Commission v Belgium [2003] ECR I-833, paragraph 11). | 1 |
867,218 | 86. It should be added that no specific language rules apply to the institutions concerned by the contested competition notices (with regard to the language rules applicable to OHIM, see Case C‑361/01 P Kik v OHIM [2003] ECR I‑8283, paragraphs 81 to 97). | 28. À cet égard, la liberté d’établissement est applicable aux transferts d’activités d’une société du territoire d’un État membre vers un autre État membre, et cela indépendamment de la question de savoir si la société en question transfère son siège statutaire et sa direction effective hors de ce territoire ou si elle transfère des actifs d’un établissement stable situé sur ledit territoire vers un autre État membre (voir, en ce sens, arrêt du 6 septembre 2012, Commission/Portugal, C‑38/10, non encore publié au Recueil, point 23). | 0 |
867,219 | 25 The reason why those requirements are so stringent is that revision is not an appeal procedure but an exceptional review procedure which allows the authority of res judicata to be called in question (see Case 267/80 REV Riseria Modenese v Council and Others [1985] ECR 3499, paragraph 10). | 68. In the present case, the single condition based on nationality for its own nationals, on the one hand, and the condition of residence of a continuous period of five years for nationals of other Member States, on the other, may be regarded as being such as to ensure that the requested person is sufficiently integrated in the Member State of execution. By contrast, a Community national who does not hold the nationality of the Member State of execution and has not resided in that State for a continuous period of a given length generally has more connection with his Member State of origin than with the society of the Member State of execution. | 0 |
867,220 | 79. Such an argument must be rejected. It should be recalled that the Court has held that the legal regimes of Directives 79/409 and 92/43 are separate (see, to that effect, Case C-374/98 Commission v France , paragraphs 50 to 57). It follows that a Member State cannot exonerate itself from its obligations under Article 4(1) and (2) of Directive 79/409 by relying on measures other than those laid down by that directive. | 48 Moreover, any requirement of entry on the trades register of the host Member State, assuming it was justified, should neither give rise to additional administrative expense nor entail compulsory payment of subscriptions to the chamber of trades. | 0 |
867,221 | 23
Moreover, to accept that it is possible for Member States to exclude any reduction of the VAT taxable amount would run counter to the principle of the neutrality of VAT, which means, inter alia, that the trader, as tax collector on behalf of the State, is entirely to be relieved of the burden of tax due or paid in the course of his economic activities, themselves subject to VAT (see, to that effect, judgments of 13 March 2008, Securenta, C‑437/06, EU:C:2008:166, paragraph 25, and of 13 March 2014, Malburg, C‑204/13, EU:C:2014:147, paragraph 41). | 99 Where there is uncertainty as to the existence or extent of risks to human health, the institutions may take protective measures without having to wait until the reality and seriousness of those risks become fully apparent. | 0 |
867,222 | 60. Nevertheless, according to case-law that is also well-established, it is incompatible with the rules governing the right of deduction under Directive 2006/112 to impose a penalty, in the form of refusal of that right, on a taxable person who did not know, and could not have known, that the transaction concerned was connected with fraud committed by the supplier, or that another transaction forming part of the chain of supply prior or subsequent to the transaction carried out by the taxable person was vitiated by VAT fraud (see, inter alia, Joined Cases C-354/03, C-355/03 and C-484/03 Optigen and Others [2006] ECR I-483, paragraphs 52 and 55; Kittel and Recolta Recycling , paragraphs 45, 46 and 60; Mahagében and Dávid , paragraph 47; and Bonik , paragraph 41). | 30. Moreover, it should be noted that there is nothing else in the contested decisions to indicate that the Council intended to use Article 34 EU as the legal basis of those decisions. | 0 |
867,223 | 34 It should be pointed out, in that regard, that, although it is for the Commission to prove an infringement of the rules of the common organisation of agricultural markets, it is not obliged to demonstrate exhaustively the insufficiency of the checks carried out by national administrations or the irregularity of the figures transmitted by them, but must present evidence of a serious and reasonable doubt with regard to those checks or those figures (see, in particular, Case C-374/99 Spain v Commission [2001] ECR I-5943, paragraph 15). | 52. Therefore, where a taxable person, as the recipient of services, is designated as liable for the VAT relating thereto, the tax administration cannot require as an additional condition for the right to deduct that that person be in possession of an invoice drawn up in conformity with Article 22(3) of the Sixth Directive. Such a requirement would result in a taxable person being, on the one hand, liable as the recipient of services for the VAT in question, but, on the other hand, risking not being able to deduct that tax. | 0 |
867,224 | 44. It is thus clear from the case-law that, whatever the mechanism adopted for preventing or mitigating the imposition of a series of charges to tax or economic double taxation, the freedoms of movement guaranteed by the Treaty preclude a Member State from treating foreign-sourced dividends less favourably than nationally-sourced dividends, unless such a difference in treatment concerns situations which are not objectively comparable or is justified by overriding reasons in the public interest (see, to that effect, Case C‑315/02 Lenz [2004] ECR I‑7063, paragraphs 20 to 49; Case C‑319/02 Manninen [2004] ECR I‑7477, paragraphs 20 to 55; and Test Claimants in the FII Group Litigation , paragraph 46). | 31. The French Government further argues that the Finnish tax legislation conforms to the principle of territoriality and cannot therefore be regarded as contrary to the Treaty provisions on the free movement of capital (Case C-250/95 Futura Participations and Singer [1997] ECR I‑2471, paragraphs 18 to 22). | 1 |
867,225 | 19 At paragraph 17 of MSG, the Court held that, in spite of the flexibility introduced into Article 17, the provision's aim was still to ensure that there was real consent on the part of the persons concerned so as to protect the weaker party to the contract by avoiding jurisdiction clauses, incorporated in a contract by one party, going unnoticed. | 26 WITH REGARD TO THE CONTENTION THAT THE REGIONAL LAWS , OR SOME OF THEM , REPEAT THE PROVISIONS OF THE COMMUNITY REGULATIONS , IT IS TRUE , AS THE COMMISSION HAS POINTED OUT , THAT IN ITS JUDGMENT IN CASE 39/72 COMMISSION V ITALY ( 1973 ) ECR 101 , THE COURT STATED THAT COMMUNITY REGULATIONS ARE , AS SUCH , DIRECTLY APPLICABLE IN ALL MEMBER STATES AND ENTER INTO FORCE SOLELY BY VIRTUE OF THEIR PUBLICATION IN THE OFFICIAL JOURNAL OF THE COMMUNITIES . CONSEQUENTLY , A MEMBER STATE IS NOT AT LIBERTY TO CREATE A SITUATION IN WHICH THE DIRECT EFFECT OF COMMUNITY REGULATIONS IS COMPROMISED .
| 0 |
867,226 | 81. However, where the difference is of minor importance, appropriate labelling should be sufficient to provide the purchaser or consumer with the necessary information (see, inter alia , Case C-269/89 Bonfait [1990] ECR I-4169, paragraph 15; Case C-383/97 van der Laan [1999] ECR I-731, paragraph 24; Geffroy , paragraph 23; and Guimont , paragraph 31). | 21 However, inasmuch as Article 73b of the EC Treaty substantially reproduces the contents of Article 1 of Directive 88/361, and even though that directive was adopted on the basis of Articles 69 and 70(1) of the EEC Treaty, which have since been replaced by Article 73b et seq. of the EC Treaty, the nomenclature in respect of movements of capital annexed to Directive 88/361 still has the same indicative value, for the purposes of defining the notion of capital movements, as it did before the entry into force of Article 73b et seq., subject to the qualification, contained in the introduction to the nomenclature, that the list set out therein is not exhaustive. | 0 |
867,227 | 28. The complete legal protection which must be ensured before the conclusion of the contract presupposes, in particular, the duty to inform the tenderers of the award decision before such conclusion so that they may have a real possibility of initiating review proceedings. That same protection requires provision to be made for the unsuccessful tenderer to examine in sufficient time the question of whether the award decision is valid, which means that a reasonable period must pass between the moment when the contract award decision is notified to the unsuccessful tenderers and the conclusion of the contract, in order to allow them, in particular, to bring an application for interim measures until the conclusion of the contract (see to that effect, particularly, Commission v Austria , paragraphs 21 and 23; Commission v Spain , paragraphs 38 and 39; and the judgment of 11 June 2009 in Case C‑327/08 Commission v France , paragraphs 41 and 56). Therefore, the fact that there is the option of bringing proceedings for the annulment of the contract itself is not such as to compensate for the impossibility of challenging the mere act of awarding the contract concerned, before the contract is concluded ( Commission v Spain , paragraph 45). | 44 Member States are not prohibited by any provision of the Directive, in particular Article 12(2), which merely prohibits certain forms of discrimination affecting all capital companies, from fixing different amounts for the registration of public limited companies and that of private limited companies, subject nevertheless, as the Commission, Cispadana and Ponente Carni emphasize, to ensuring that none of the amounts required for any of the companies exceeds the cost of the transaction of registration. | 0 |
867,228 | 42. Furthermore, in general, limitation periods fulfil the function of ensuring legal certainty, which simultaneously protects both the taxpayer and the administration concerned (see, to that effect, Edis , paragraph 35 and Case C-367/09 SGS Belgium and Others [2010] ECR I-0000, paragraph 68). The Court has also held that the principle of effectiveness is not infringed in the case of a national limitation period allegedly more advantageous for the tax authorities than the limitation period in force for individuals (see, to that effect, Joined Cases C-95/07 and C‑96/07 Ecotrade [2008] ECR I-3457, paragraphs 49 to 54). | 43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC. | 0 |
867,229 | 39. Such reasoning meets the objective pursued by the obligation to state the reasons on which an individual decision is based, which is, in addition to enabling judicial review to be carried out, to give the person concerned sufficient information to enable it to ascertain whether the decision may be vitiated by a defect making it possible to challenge its validity (see, by analogy, Case C‑508/11 P ENI v Commission [2013] ECR, paragraph 71). | 30 The legality of the employment within the meaning of those provisions, even assuming that it is not necessarily conditional upon possession of a properly issued residence permit, nevertheless presupposes a stable and secure situation as a member of the labour force . | 0 |
867,230 | 23 In paragraph 34 of Schumacker, cited above, the Court held that the fact that a Member State does not grant to a non-resident certain tax benefits which it grants to a resident is not, as a rule, discriminatory having regard to the objective differences between the situations of residents and of non-residents, both from the point of view of the source of their income and their personal ability to pay tax or their personal and family circumstances. | 63. De plus, la jurisprudence de la Cour relative à la distinction entre l’élimination et la valorisation des déchets, invoquée par la République italienne, n’est pas de nature à étayer l’argumentation de cet État membre. Selon cette jurisprudence, bien que la caractéristique essentielle d’une opération de valorisation réside dans le fait que son objectif principal est que les déchets puissent remplir une fonction utile (voir arrêts du 27 février 2002, ASA, C‑6/00, Rec. p. I‑1961, point 69, et du 13 février 2003, Commission/Allemagne, C‑228/00, Rec. p. I‑1439, points 41, 45 et 46, ainsi que ordonnance du 27 février 2003, Oliehandel Koeweit e.a., C‑307/00 à C‑311/00, Rec. p. I‑1821, point 97), la valorisation n’a lieu qu’au moment même où la substance en cause remplit effectivement une fonction utile, ce moment se produisant notamment lors de la production d’énergie par la combustion ou lors du dépôt dans une mine désaffectée. | 0 |
867,231 | 51
The provisions of the Second Directive do not therefore preclude an exceptional measure affecting the share capital of a public limited liability company, such as the Direction Order, taken by the national authorities where there is a serious disturbance of the economy and financial system of a Member State, without the approval of the general meeting of that company, with the objective of preventing a systemic risk and ensuring the financial stability of the European Union (see, by analogy, judgment of 19 July 2016, Kotnik and Others, C‑526/14, EU:C:2016:570, paragraphs 88 to 90). | 134. In the first place, according to the case-law, the Commission is not required to establish the existence of a real impact of the aid on trade between Member States and an actual distortion of competition, but is required only to examine whether that aid is capable of affecting such trade and distorting competition (Case C‑66/02 Italy v Commission [2005] ECR I‑10901, paragraph 111). | 0 |
867,232 | 35. It should be recalled that, according to settled case-law, a directive cannot of itself impose obligations on an individual, but can only confer rights. Consequently, an individual may not rely on a directive against a Member State where it is a matter of a State obligation directly linked to the performance of another obligation falling, pursuant to that directive, on a third party (see Case C‑201/02 Wells [2004] ECR I‑723, paragraph 56 and case‑law cited). | 27 However, it follows from Article 36 that national rules or practices which restrict imports of pharmaceutical products or are capable of doing so are compatible with the Treaty only to the extent to which they are necessary for the effective protection of the health and life of humans. National rules or practices do not qualify for a derogation under Article 36 if the health and life of humans can be protected as effectively using measures which are less restrictive of intra-Community trade. | 0 |
867,233 | 64. In accordance with well-established case-law, in order to justify refusal of access to a document the disclosure of which has been requested, it is not sufficient, in principle, for that document to be covered by an activity mentioned in Article 4(2) and (3) of Regulation No 1049/2001. The institution concerned must also provide explanations as to how access to that document could specifically and actually undermine the interest protected by an exception laid down in that article (see, to that effect, Joined Cases C‑39/05 P and C‑52/05 P Sweden and Turco v Council [2008] ECR I‑4723, paragraph 49; Commission v Technische Glaswerke Ilmenau , paragraph 53; Commission v Éditions Odile Jacob , paragraph 116; Commission v Agrofert Holding , paragraph 57; and LPN and Finland v Commission , paragraph 44). | 8. On 15 September 1999, by means of a contract which was concluded for an unlimited period and came into force with retrospective effect from 1 July 1999, the town of Mödling transferred exclusive responsibility for the collection and treatment of its waste to AbfallgmbH. That contract stipulated the amount of the remuneration, namely a fixed sum per dustbin or container, which the town of Mödling was to pay to AbfallgmbH. | 0 |
867,234 | 33
In that regard, it should be observed that, according to the settled case-law of the Court of Justice, the General Court has exclusive jurisdiction to find and assess the facts and, in principle, to examine the evidence it accepts in support of those facts. Provided that the evidence has been properly obtained and the general principles of law and the rules of procedure in relation to the burden of proof and the taking of evidence have been observed, it is for the General Court alone to assess the value which should be attached to the evidence produced to it. Save where the clear sense of the evidence has been distorted, that assessment does not therefore constitute a point of law which is subject as such to review by the Court of Justice (judgment of 9 July 2015 in InnoLux v Commission, C‑231/14 P, EU:C:2015:451, paragraph 59 and the case-law cited). | 12 Accordingly, the margin of discretion available to the Member States in order to make provision for product liability is entirely determined by the Directive itself and must be inferred from its wording, purpose and structure. | 0 |
867,235 | 27. Article 40 of and Annex XII to the EEA Agreement are applicable to the dispute in the main proceedings which relates to a transaction between nationals of States party to that Agreement. The Court may give an interpretation of them where a reference is made by a court of a Member State with regard to the scope within that State of an agreement which forms an integral part of the Community legal system (see Case C-321/97 Andersson and Wåkerås-Andersson [1999] ECR I-3551, paragraphs 26 to 31, and Case C-300/01 Salzmann [2003] ECR I-4899, paragraph 65). | 43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC. | 0 |
867,236 | 41. In those circumstances, it is sufficient for the Commission to prove that the subsidiary is wholly owned by the parent company in order to presume that the parent company exercises a decisive influence over the commercial policy of the subsidiary. The Commission will then be able to regard the parent company as jointly and severally liable for the payment of the fine imposed on its subsidiary, unless the parent company, which has the burden of rebutting that presumption, adduces sufficient evidence to show that its subsidiary acts independently on the market (see Case C‑286/98 P Stora Kopparbergs Bergslags v Commission [2000] ECR I‑9925, paragraph 29; Akzo Nobel and Others v Commission , paragraph 61; General Química and Others v Commission , paragraph 40; and ArcelorMittal Luxembourg v Commission and Commission v ArcelorMittal Luxembourg and Others , paragraph 98). | 35 Consequently, it must be held that, by precluding by regulation or administrative practice on the grounds of their nationality employed or self-employed workers from other Member States and the members of their families from being attributed large-family status for the purpose of the award of special benefits for such families and from being awarded family allowances, the Hellenic Republic has failed to fulfil its obligations under Articles 48 and 52 of the EC Treaty, Article 7 of Regulation No 1612/68, Article 7 of Regulation No 1251/70, Article 7 of Directive 75/34 and Article 3 of Regulation No 1408/71. | 0 |
867,237 | 41. Concerning those two forms of investment, the Court has stated that national measures must be regarded as ‘impediments’ for the purposes of Article 63(1) TFEU if they are liable to prevent or limit the acquisition of shares in the undertakings concerned or to deter investors of other Member States from investing in their capital (see Case C‑367/98 Commission v Portugal [2002] ECR I‑4731, paragraphs 45 and 46; Case C‑483/99 Commission v France [2002] ECR I‑4781, paragraph 40; Case C‑463/00 Commission v Spain [2003] ECR I‑4581, paragraphs 61 and 62; Case C‑98/01 Commission v United Kingdom [2003] ECR I‑4641, paragraphs 47 and 49; Case C‑174/04 Commission v Italy [2005] ECR I‑4933, paragraphs 30 and 31; and Commission v Netherlands , paragraph 20). | 14. The aim of those transactions was to divide and spread the payment of that amount in order to defer the Churchill Group’s VAT liability. | 0 |
867,238 | 50. While the Court of Justice has concluded from this that it is permissible, for the determination of the fine, to take into account both the undertaking’s overall turnover, which is an indication of the size of the undertaking and its economic strength, and that part of the turnover which derives from the goods which are the subject of the infringement and which therefore is capable of giving an indication of the scale of the infringement, it has nevertheless recognised that the overall turnover of an undertaking gives only an approximate and imperfect indication of the size of that undertaking ( Musique Diffusion française and Others v Commission , paragraph 121; Case C‑185/95 P Baustahlgewebe v Commission [1998] ECR I‑8417, paragraph 139; Joined Cases C‑189/02 P, C‑202/02 P, C‑205/02 P to C‑208/02 P and C‑213/02 P Dansk Rørindustri and Others v Commission [2005] ECR I‑5425, paragraph 243; Case C‑397/03 P Archer Daniels Midland and Archer Daniels Midland Ingredients v Commission [2006] ECR I‑4429, paragraph 100; and Case C‑510/06 P Archer Daniels Midland v Commission [2009] ECR I‑1843, paragraph 74). | 42. Moreover, although the Complaints Board was created by all the Member States and by the Union, the fact remains that it is a body of an international organisation which, despite the functional links which it has with the Union, remains formally distinct from it and from those Member States. | 0 |
867,239 | 27. As a preliminary point, it should be observed that citizenship of the Union confers on each Union citizen a primary and individual right to move and reside freely within the territory of the Member States, subject to the limitations and restrictions laid down by the Treaties and the measures adopted for their implementation, freedom of movement for persons being, moreover, one of the fundamental freedoms of the internal market, which was also reaffirmed in Article 45 of the Charter of Fundamental Rights of the European Union (Case C‑162/09 Lassal [2010] ECR I‑0000, paragraph 29). | 29. As a preliminary point, it must be observed that citizenship of the Union confers on each citizen a primary and individual right to move and reside freely within the territory of the Member States, subject to the limitations and restrictions laid down by the Treaty on the functioning of the European Union and the measures adopted for their implementation, freedom of movement for persons being, moreover, one of the fundamental freedoms of the internal market, which was also reaffirmed in Article 45 of the Charter of Fundamental Rights of the European Union. | 1 |
867,240 | 60
The fact that national tax legislation places non-resident companies at a disadvantage cannot be compensated for by the fact that, in other situations, the same legislation may result in advantageous treatment for such companies (see, to that effect, judgment of 2 June 2016, Pensioenfonds Metaal en Techniek, C‑252/14, EU:C:2016:402, paragraphs 38 and 39). | 58. In this case, the Council, by means of Regulation No 994/98, conferred on the Commission the power to declare that certain categories of aid are compatible with the common market and are not subject to the obligation of notification. Having regard to Article 87 EC, the Council thus confined itself to empowering the Commission to give effect to paragraph 3 of that article by laying down exceptions to the principle of incompatibility of aid enunciated in paragraph 1 thereof. By contrast, it did not confer on the Commission any power to interpret Article 87(1) EC, which defines the concept of State aid. The Commission therefore had no power to lay down a binding and general definition of the concept of State aid. It thus acted within the limits of its powers and, accordingly, did not contravene the general principles of legal certainty, subsidiarity and proportionality.
The second limb of the second plea | 0 |
867,241 | 48. Furthermore, it is true that the Member State at issue, by planning the taxation of purchases of residential property in its territory, is proceeding in accordance with the principle of territoriality enshrined in international tax law and recognised by European Union law (see, inter alia, Futura Participations and Singer , paragraph 22). However, the powers which Member States are recognised as having by virtue of the principle of territoriality must be exercised in accordance with the principles of European Union law. | 20 Such an examination would also be contrary to the purposes and spirit of the Convention, which requires an interpretation of Article 5 enabling the national court to rule on its own jurisdiction without being compelled to consider the substance of the case (see Case 34/82 Peters v ZNAV [1983] ECR 987, paragraph 17). | 0 |
867,242 | 78. As regards, in the first place, the arguments relating to errors in the analysis of French law, it must be borne in mind that, according to settled case-law, where the General Court has determined or assessed the facts, the Court of Justice has sole jurisdiction under Article 256 TFEU to review their legal characterisation and the legal conclusions which were drawn from them. The appraisal of the facts does not therefore constitute, save where the clear sense of the evidence produced before the General Court is distorted, a question of law which is subject, as such, to review by the Court of Justice (see, inter alia, Case C‑551/03 P General Motors v Commission [2006] ECR I‑3173, paragraphs 51 and 52, and Case C‑352/09 P ThyssenKrupp Nirosta v Commission [2011] ECR I‑2359, paragraphs 179 and 180). | 47. In addition, only a contract concluded for pecuniary interest may constitute a public contract coming within the scope of Directive 2004/18. | 0 |
867,243 | 21. According to the general rule stated in Article 11A(1)(a) of the Sixth Directive, the taxable amount for the supply of goods or services for consideration is the consideration actually received for them by the taxable person. That consideration is thus the subjective value, that is to say, the value actually received, and not a value estimated according to objective criteria (see Case 154/80 Coöperatieve Aardappelenbewaarplaats [1981] ECR 445, paragraph 13; Case 230/87 Naturally Yours &
x20; Cosmetics [1988] ECR 6365, paragraph 16; Case C‑126/88 Boots Company [1990] ECR I‑1235, paragraph 19; Case C‑258/95 Fillibeck [1997] ECR I‑5577, paragraph 13; and Case C‑404/99 Commission v France [2001] ECR I‑2667, paragraph 38). Moreover, that consideration must be capable of being expressed in money ( Coöperatieve Aardappelenbewaarplaats , paragraph 13; Naturally Yours Cosmetics , paragraph 16; and Fillibeck , paragraph 14). | 69. Par ailleurs, dans la mesure où les dispositions litigieuses du code visent, au moins en partie, la protection des employées dans leur qualité de parent, il convient de rappeler, d’une part, qu’il s’agit d’une qualité que peuvent avoir tout à la fois les travailleurs masculins et les travailleurs féminins et, d’autre part, que les situations d’un travailleur masculin et d’un travailleur féminin peuvent être comparables en ce qui concerne l’éducation des enfants (voir arrêts du 25 octobre 1988, Commission/France, 312/86, Rec. p. 6315, point 14, et Griesmar, précité, point 56). | 0 |
867,244 | S’agissant des exigences du principe d’effectivité, il convient d’examiner si un système de remboursement des sommes dues
en vertu du droit de l’Union et dont le montant a été constaté par des décisions juridictionnelles exécutoires, tel que le
système mis en place par les règles prévues à l’article XV de l’OUG n° 8/2014 et par l’arrêté n° 365/741/2014, rend excessivement
difficile ou impossible en pratique l’exercice des droits tirés de l’ordre juridique de l’Union, en tenant compte de la place
de ces règles dans l’ensemble de la procédure, du déroulement de cette dernière et des particularités de ces règles devant
les instances nationales (voir, en ce sens, arrêts du 27 juin 2013, Agrokonsulting-04, C‑93/12, EU:C:2013:432, point 48, ainsi
que du 6 octobre 2015, Târșia, C‑69/14, EU:C:2015:662, points 36 et 37). | 45 THE FIRST PROBLEM IN THIS CONNECTION IS WHETHER , AS THE APPLICANT MAINTAINS , THE NOTIFICATION DATE SPECIFIED IN ARTICLE 8 ( 1 ) IS SUCH AS TO PRECLUDE THE APPROVAL OF ANY AID PLAN NOTIFIED SUBSEQUENT TO IT .
| 0 |
867,245 | 66. The Court has also held that it is proportionate, for a Member State, for the purposes of safeguarding the exercise of its powers of taxation, to determine the tax due on the unrealised capital gains generated within its territory at the time when its power of taxation in respect of the company in question ceases to exist, in that case at the time of the transfer of the company’s place of effective management to another Member State (see, to that effect, judgment in National Grid Indus , C‑371/10, EU:C:2011:785, paragraph 52). | 77. It should be recalled, to begin with, that the tracing of assets relates only to the recovery of the tax debt, not to its ascertainment. As may be seen from paragraph 64 above, Article 49 TFEU does not preclude legislation of a Member State, such as that at issue in the main proceedings, under which the amount of tax due on capital gains relating to the assets of a company which ceases to obtain profits taxable in that Member State because of the transfer of its place of effective management to another Member State is fixed definitively at the time of that transfer. In so far as a company which opts for deferred payment of the tax necessarily considers that tracing the assets in respect of which a capital gain has been ascertained at the time of the transfer of the place of management will not cause it an excessive administrative burden, the burden to be borne by the tax authorities of the Member State of origin in connection with checking the declarations relating to such tracing cannot be regarded as excessive either. | 1 |
867,246 | 22 Finally, it has consistently been held that the Treaty rules governing freedom of movement and acts adopted to implement them cannot be applied to activities which have no factor linking them with any of the situations governed by Community law and which are confined in all respects within a single Member State (Joined Cases C-64/96 and C-65/96 Land Nordrhein-Westfalen v Uecker and Jacquet v Land Nordrhein-Westfalen [1997] ECR I-3171, paragraph 16; Case C-134/95 USSL No 47 di Biella v INAIL [1997] ECR I-195, paragraph 19, and Case C-332/90 Steen v Deutsche Bundespost [1992] ECR I-341, paragraph 9). | 19 According to settled case-law, Articles 48, 52 and 59 of the Treaty cannot be applied to activities which are confined in all respects within a single Member State (Case C-41/90 Höfner and Elser [1991] ECR I-1979, paragraph 37; Case C-332/90 Steen [1992] ECR I-341, paragraph 9; and Joined Cases C-29/94 to C-35/94 Aubertin and Others [1995] ECR I-301, paragraph 9). | 1 |
867,247 | 99. As is clear from the Court’s settled case-law, a breach of the principle of equal treatment, applicable to the law relating to the employment of Community officials, occurs when two categories of person whose factual and legal circumstances disclose no essential difference are treated differently at the time of their recruitment and that difference in treatment is not objectively justified (see Case C-459/98 P Martínez del Peral Cagigal v Commission [2001] ECR I‑135, paragraph 50 and Centeno Mediavilla and Others v Commission , paragraph 76). | 42. Selon une jurisprudence constante, il découle tant des exigences de l’application uniforme du droit de l’Union que du principe d’égalité que les termes d’une disposition du droit de l’Union qui ne comporte aucun renvoi exprès au droit des États membres pour déterminer son sens et sa portée doivent normalement trouver, dans toute l’Union, une interprétation autonome et uniforme qui doit être recherchée en tenant compte du contexte de cette disposition et de l’objectif poursuivi par la réglementation en cause (voir, notamment, arrêt Flachglas Torgau, précité, point 37). | 0 |
867,248 | 60. In that regard, it must be observed that to ignore the value of sales made to independent third parties on the ground that the undertaking participating in the infringement has particular structural links with those third parties would give an unjustified advantage to such an undertaking by allowing it to avoid the imposition of a fine proportionate to its importance on the product market to which the infringement relates (see, by analogy, judgment in Guardian Industries and Guardian Europe v Commission , C‑580/12 P, EU:C:2014:2363, paragraphs 59 and 63). | 11 IN OTHER CASES , CLAIMS FOR REPAYMENT OF CHARGES WHICH WERE PAID BUT NOT OWED MUST BE BROUGHT BEFORE THE ORDINARY COURTS , MAINLY IN THE FORM OF CLAIMS FOR THE RECOVERY OF OVERPAYMENTS . SUCH ACTIONS ARE AVAILABLE FOR VARYING LENGTHS OF TIME , IN SOME CASES FOR THE LIMITATION PERIOD LAID DOWN UNDER THE GENERAL LAW , WITH THE RESULT THAT MEMBER STATES INVOLVED MAY BE FACED WITH AN ACCUMULATION OF CLAIMS FOR A CONSIDERABLE AMOUNT WHERE CERTAIN NATIONAL TAX PROVISIONS HAVE BEEN FOUND TO BE INCOMPATIBLE WITH THE REQUIREMENTS OF COMMUNITY LAW .
| 0 |
867,249 | 30
The concept of ‘pay’ used in Article 11 of Directive 92/85, like the definition in Article 119 of the EC Treaty (subsequently Article 141 EC), encompasses the consideration paid directly or indirectly by the employer during the worker’s maternity leave in respect of her employment. By contrast, the concept of an ‘allowance’ to which Article 11 also refers includes all income received by the worker during her maternity leave which is not paid to her by her employer pursuant to the employment relationship (see, to that effect, judgments of 27 October 1998 in Boyle and Others, C‑411/96, EU:C:1998:506, paragraph 31, and 1 July 2010 in Parviainen, C‑471/08, EU:C:2010:391, paragraph 35). | 17 As for the models whose normal value was constructed, Brother contends that the administrative, general and other expenses should have been calculated on the assumption that the product was to be exported . | 0 |
867,250 | 62. It is only where and in so far as the European Union has assumed the powers previously exercised by the Member States in the field to which an international convention not concluded by the European Union applies and, therefore, the provisions of the convention have the effect of binding the European Union that the Court has jurisdiction to interpret such a convention (see, inter alia, Joined Cases 21/72 to 24/72 International Fruit Company and Others [1972] ECR 1219, paragraph 18; Case C-308/06 Intertanko and Others [2008] ECR I-4057, paragraph 48; and Bogiatzi , paragraph 25). In the present instance, however, it cannot be asserted that the rules governing jurisdiction, recognition and enforcement laid down by the CMR bind the European Union. On the contrary, it is apparent from the interpretation of Article 71 of Regulation No 44/2001 provided in the present judgment that those rules laid down by the CMR can be applied in the European Union only if the principles underlying that regulation are observed. | 18 IT THEREFORE APPEARS THAT, IN SO FAR AS UNDER THE EEC TREATY THE COMMUNITY HAS ASSUMED THE POWERS PREVIOUSLY EXERCISED BY MEMBER STATES IN THE AREA GOVERNED BY THE GENERAL AGREEMENT, THE PROVISIONS OF THAT AGREEMENT HAVE THE EFFECT OF BINDING THE COMMUNITY . | 1 |
867,251 | 161
So far as the tax aspect is concerned, the fact that the recipients of the service concerned obtain a tax advantage does not affect the fact that the service is provided by the issuer for remuneration, so that the activity concerned, which thus corresponds to the definition of a service contained in the provisions of the Treaty relating to the freedom to provide services, comes within the scope of those provisions (see, to that effect, judgments in Skandia and Ramstedt, C‑422/01, EU:C:2003:380, paragraphs 22 to 28, and Commission v Germany, C‑318/05, EU:C:2007:495, paragraphs 65 to 82). | 26. In the perspective of a single market and in order to permit the attainment of the objectives thereof, Article 49 EC precludes the application of any national legislation which has the effect of making the provision of services between Member States more difficult than the provision of services purely within one Member State (see, inter alia , Case C-381/93 Commission v France [1994] ECR I-5145, paragraph 17, and Smits and Peerbooms , cited above, paragraph 61). | 1 |
867,252 | 58. That rule of equal treatment lays down a precise obligation of result and, by its nature, can be relied on by an individual before a national court as a basis for requesting it to disapply the discriminatory provisions of the legislation of a Member State under which the grant of a right is subject to a condition not imposed on nationals. No further implementing measures are required (see, by analogy, Sürül , paragraph 63). | 10 THE TASK OF THE SELECTION BOARD CONSISTS OF AT LEAST TWO SEPARATE STAGES, THE FIRST BEING AN EXAMINATION OF THE APPLICATIONS IN ORDER TO SELECT THE CANDIDATES ADMITTED TO THE COMPETITION AND THE SECOND BEING AN EXAMINATION OF THE ABILITIES OF THE CANDIDATES FOR THE POSTS TO BE FILLED IN ORDER TO DRAW UP A LIST OF SUITABLE CANDIDATES . | 0 |
867,253 | 53. In that regard, it is established case-law that, in proceedings for failure to fulfil obligations, it is for the Commission to prove the existence of the alleged infringement and to provide the Court with the information necessary for it to determine whether the infringement is made out, and the Commission may not rely on any presumption for that purpose (see, inter alia, Commission v Ireland , paragraph 39, and judgment of 22 September 2011 in Case C‑90/10 Commission v Spain , paragraph 25). | 24. It should be noted, at the outset, that the parliamentary immunity of Members of the European Parliament, as provided for in Articles 9 and 10 of the Protocol, comprises the two forms of protection normally afforded to members of national parliaments in the Member States, that is to say, immunity in respect of opinions expressed and votes cast in the exercise of their parliamentary duties, and parliamentary privilege, including, in principle, protection from judicial proceedings. | 0 |
867,254 | 51. The Court reiterated that position, with regard to public service contracts, in the judgments in BFI Holding (paragraphs 55 and 56) and Korhonen (paragraphs 57 and 58) and, with regard to public supply contracts, in the judgment in Adolf Truley (paragraph 56). That position also applies to Directive 2004/18, which represents a recasting of the provisions of all the preceding directives on the award of public contracts which it follows (see, to that effect, Bayerischer Rundfunk , paragraph 30). | 46. An obligation imposed on a service-providing undertaking to provide the local authorities with information showing that the situation of the workers concerned is lawful as regards matters such as residence, work permit and social coverage in the Member State in which that undertaking employs them would give those authorities, in a less restrictive but just as effective a manner as the requirements at issue here, a guarantee that the situation of those workers is lawful and that they are carrying on their main activity in the Member State in which the service‑providing undertaking is established. Combined with the information provided by that undertaking concerning the anticipated period of deployment (see paragraph 31 of this judgment), that information would enable the Luxembourg authorities to take, as appropriate, the measures necessary at the end of that period. | 0 |
867,255 | 35 It follows that the principle of the protection of legitimate expectations cannot be relied upon against an unambiguous provision of Community law; nor can the conduct of a national authority responsible for applying Community law, which acts in breach of that law, give rise to a legitimate expectation on the part of a trader of beneficial treatment contrary to Community law (see judgment in Case 316/86 Hauptzollamt Hamburg-Jonas v Kruecken [1988] ECR 2213, paragraph 24). | 40. Consequently, the fact that a national measure concerns first and foremost the investor and not the provider of a financial service cannot prevent that measure from falling within Article 64(1) TFEU. | 0 |
867,256 | 38. However, it is also clear from the case-law of the Court that, in certain situations, goods, materials or raw materials resulting from an extraction or manufacturing process, the primary aim of which is not their production, may be regarded not as residue, but as by-products which their holder does not seek to ‘discard’, within the meaning of Article 1(a) of the directive, but which he intends to exploit or market on terms advantageous to himself in a subsequent process – including, as the case may be, in order to meet the needs of economic operators other than the producer of those substances –, provided that such re-use is a certainty, does not require any further processing prior to re-use and forms an integral part of the process of production or use (see, to that effect, Palin Granit , paragraphs 34 to 36; Case C‑114/01 AvestaPolarit Chrome [2003] ECR I‑8725, paragraphs 33 to 38; Niselli , paragraph 47; and also Case C‑416/02 Commission v Spain [2005] ECR I‑7487, paragraphs 87 and 90, and Case C‑121/03 Commission v Spain [2005] ECR I‑7569, paragraphs 58 and 61). | 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 |
867,257 | 49. It follows, secondly, from the Court’s case-law that a restrictive measure such as that at issue in the main proceedings goes beyond what is necessary to attain the essential part of the objectives pursued in a situation in which the non-resident subsidiary has exhausted the possibilities available in its State of residence of having the losses taken into account (see, to that effect, Marks & Spencer , paragraph 55). It is for the parent company to show that that is the case (see, to that effect, Marks & Spencer , paragraph 56). | 51
While, in its initial version, the aim of Article 3 of the Framework Directive was essentially, as stated in recital 11 thereof, to guarantee the independence and impartiality of NRAs by ensuring that regulation and operation are functionally separate, the intention of the EU legislature was, by means of Directive 2009/140 and as stated in recital 13 thereof, to strengthen the independence of NRAs in order to ensure a more effective application of the regulatory framework and to increase their authority and the predictability of their decisions (judgments of 28 July 2016, Autorità per le Garanzie nelle Comunicazioni, C‑240/15, EU:C:2016:608, paragraphs 32 and 34, and of 19 October 2016, Ormaetxea Garai et Lorenzo Almendros, C‑424/15, EU:C:2016:780, paragraph 45). | 0 |
867,258 | 16. In that connection, the Court has held, in relation to national legislation on the tax treatment of dividends originating in a non-member country, that it is sufficient to examine the purpose of that legislation in order to determine whether the tax treatment falls within the scope of the EC Treaty provisions on the free movement of capital. Since the Treaty chapter on freedom of establishment does not contain any provision which extends the application of its provisions to situations concerning the establishment of a company of a Member State in a non-member country or the establishment of a company of a non-member country in a Member State, such legislation cannot fall within the scope of Article 43 EC (see Case C‑35/11 Test Claimants in the FII Group Litigation [2012] ECR I‑0000, paragraphs 96 and 97 and the case-law cited). | 17 The second definition, however, refers to the function of medicinal products; it covers all products which are intended to restore, correct or modify physiological functions and which may thus have an effect on health in general. | 0 |
867,259 | 59. It must also be observed that the objective of guaranteeing adequate investment in the electricity and gas distribution systems is designed to ensure, inter alia, security of energy supply, an objective which the Court has also recognised as being an overriding reason in the public interest (Case 72/83 Campus Oil and Others [1984] ECR 2727, paragraphs 34 and 35; Case C‑503/99 Commission v Belgium [2002] ECR I‑4809, paragraph 46; and Case C‑174/04 Commission v Italy , paragraph 40). | 44. It must be assumed that such a refusal would lead to a situation where those children, citizens of the Union, would have to leave the territory of the Union in order to accompany their parents. Similarly, if a work permit were not granted to such a person, he would risk not having sufficient resources to provide for himself and his family, which would also result in the children, citizens of the Union, having to leave the territory of the Union. In those circumstances, those citizens of the Union would, in fact, be unable to exercise the substance of the rights conferred on them by virtue of their status as citizens of the Union. | 0 |
867,260 | 22 In order to decide whether a tax, duty or charge can be characterised as a turnover tax within the meaning of Article 33 of the Sixth Directive, it is necessary, in particular, to determine whether it has the effect of compromising the functioning of the common system of VAT by levying a charge on the movement of goods and services and on commercial transactions in a way comparable to VAT (see Case 295/84 Rousseau Wilmot [1985] ECR 3759; Bergandi, cited above, paragraph 14; Giant, cited above, paragraph 11; Case C-347/95 UCAL [1997] ECR I-4911, paragraph 33; Case C-28/96 Fricarnes [1997] ECR I-4939, paragraph 37; and Case C-130/96 Solisnor-Estaleiros Navais [1997] ECR I-5053, paragraph 13). In that connection, the Court has stated that taxes, duties and charges must in any event be regarded as being imposed on the movement of goods and services in a way comparable to VAT if they exhibit the essential characteristics of VAT (judgments in Case C-200/90 Dansk Denkavit and Poulsen v Skatteministeriet [1992] ECR I-2217, paragraph 11; UCAL, paragraph 33; Fricarnes, paragraph 37, and Solisnor-Estaleiros Navais, paragraph 14, cited above). | 112. It should also be borne in mind that the statement of reasons thus required is all the more necessary when OHIM decides to reject the evidence submitted out of time. | 0 |
867,261 | 45. Accordingly, a rule such as that at issue in the main proceedings, which makes the opening of new roadside service stations subject to the compliance with minimum distances between service stations, constitutes a restriction within the meaning of Article 43 EC. Such a rule, which applies only to new service stations and not to service stations already in existence before the entry into force of the rule, makes access to the activity of fuel distribution subject to conditions and, by being more advantageous to operators who are already present on the Italian market, is liable to deter, or even prevent, access to the Italian market by operators from other Member States (also see, by way of analogy, CaixaBank France , paragraphs 11 to 14, and Case C‑518/06 Commission v Italy [2009] ECR I‑0000, paragraphs 62 to 64, 70 and 71). | 46. In the light of the foregoing, the answer to the third question must be that the person who relies on the third subparagraph of Article 220(2)(b) of the Customs Code, as amended by Regulation No 2700/2000, must adduce the evidence necessary for his claim to succeed. It is therefore in principle for the customs authorities which wish to rely on the beginning of the third subparagraph of that Article 220(2)(b) in order to carry out post-clearance recovery to adduce evidence that the incorrect certificates were issued because of the inaccurate account of the facts provided by the exporter. Where, however, as a result of negligence wholly attributable to the exporter, it is impossible for the customs authorities to adduce the necessary evidence that the EUR.1 certificate was based on the accurate or inaccurate account of the facts provided by the exporter, the burden of proving that that certificate issued by the authorities of the non-member country was based on an accurate account of the facts lies with the person liable for the duty.
The fourth question | 0 |
867,262 | 51. As far as concerns the exercise of the power of taxation so allocated by bilateral conventions to prevent double taxation, the Member States must comply with Community rules (see, to that effect, Saint-Gobain ZN , paragraph 58, and Bouanich , paragraph 50) and, more particularly, respect the principle of national treatment of nationals of other Member States and of their own nationals who exercise the freedoms guaranteed by the Treaty (see de Groot , paragraph 94). | 43. Consequently, a profit-making nature does not determine conclusively whether a retransmission, such as that at issue in the main proceedings, is to be categorised as a ‘communication’ within the meaning of Article 3(1) of Directive 2001/29. | 0 |
867,263 | 44. It follows that, if the transaction at issue in the main proceedings is categorised as a ‘service contract’ within the meaning of Directive 2004/17, such a contract must, in principle, be concluded in accordance with the procedures laid down in Articles 31 and 32 thereof. On the other hand, under Article 18 of that directive, if that transaction is categorised as a service concession, the directive is not applicable to it. In such circumstances, the awarding of the concession remains subject to the fundamental rules of the Treaty, in general, and to the principles of equal treatment and of non-discrimination on the ground of nationality, and the concomitant obligation of transparency, in particular (see, to that effect, Case C‑324/98 Telaustria and Telefonadress [2000] ECR I‑10745, paragraphs 60 to 62; Case C‑231/03 Coname [2005] ECR I‑7287, paragraphs 16 to 19; Case C‑458/03 Parking Brixen [2005] ECR I‑8585, paragraphs 46 to 49; and Case C‑324/07 Coditel Brabant [2008] ECR I‑0000, paragraph 25). | 35. Selon une jurisprudence constante, permettre à une partie de soulever pour la première fois devant la Cour un moyen qu’elle n’a pas invoqué devant le Tribunal reviendrait à lui permettre de saisir la Cour d’un litige plus étendu que celui dont a eu à connaître le Tribunal. Dans le cadre d’un pourvoi, la compétence de la Cour est, en principe, limitée à l’examen de l’appréciation par le Tribunal des moyens qui ont été débattus devant lui (voir arrêts Alliance One International et Standard Commercial Tobacco/Commission et Commission/Alliance One International e.a., C‑628/10 P et C‑14/11 P, EU:C:2012:479, point 111, ainsi que FIFA/Commission, C‑204/11 P, EU:C:2013:477, point 54). | 0 |
867,264 | 90. As regards the question whether national legislation falls within the scope of one or other of the freedoms of movement, it is clear from well established case‑law that the purpose of the legislation concerned must be taken into consideration (Case C‑196/04 Cadbury Schweppes and Cadbury Schweppes Overseas [2006] ECR I‑7995, paragraphs 31 to 33; Case C‑374/04 Test Claimants in Class IV of the ACT Group Litigation [2006] ECR I‑11673, paragraphs 37 and 38; Case C‑524/04 Test Claimants in the Thin Cap Group Litigation [2007] ECR I‑2107, paragraphs 26 to 34; Haribo Lakritzen Hans Riegel and Österreichische Salinen , paragraph 34; and Accor , paragraph 31). | 41 It is settled law that a system of taxation may be considered compatible with Article 95 of the Treaty only if it is so arranged as to exclude any possibility of imported products being taxed more heavily than similar domestic products (see, in particular, Case C-68/96 Grundig Italiana v Ministero delle Finanze [1998] ECR I-3775, paragraph 12). | 0 |
867,265 | 43. Since the New York Convention governs a field excluded from the scope of Regulation No 44/2001, it does not relate to a ‘particular matter’ within the meaning of Article 71(1) of that regulation. Article 71 governs only the relations between that regulation and conventions falling under the particular matters that come within the scope of Regulation No 44/2001 (see, to this effect, judgment in TNT Express Nederland , C‑533/08, EU:C:2010:243, paragraphs 48 and 51). | 77
In any event, such an assessment of the evidence cannot — unless the clear sense of the evidence has been distorted, which has not been claimed in this case — be challenged in an appeal (see, to that effect, judgments of 13 January 2011, Media-Saturn-Holding v OHIM, C‑92/10 P, not published, EU:C:2011:15, paragraph 27; of 10 July 2014, Greece v Commission, C‑391/13 P, not published, EU:C:2014:2061, paragraphs 28 and 29; and of 20 January 2016, Toshiba Corporation v Commission, C‑373/14 P, EU:C:2016:26, paragraph 40). | 0 |
867,266 | 43. Directive 2004/83 must, for that reason, be interpreted in the light of its general scheme and purpose, and in a manner consistent with the Geneva Convention and the other relevant treaties referred to in Article 78(1) TFEU. As is apparent from recital 10 in the preamble thereto, the directive must also be interpreted in a manner consistent with the rights recognised by the Charter (Joined Cases C-71/11 and C-99/11 Y and Z [2012] ECR, paragraph 48 and the case-law cited). | 15. Therefore, the freedom to choose the appropriate legal form in which to pursue activities in another Member State primarily serves to allow companies having their seat in a Member State to open a branch in another Member State in order to pursue their activities under the same conditions as those which apply to subsidiaries. | 0 |
867,267 | 123. It is also apparent from the case-law that the right to rely on the principle of the protection of legitimate expectations extends to any person in a situation where the Community authority has, by giving him precise assurances, caused him to entertain expectations which are justified (Case 111/86 Delauche v Commission [1987] ECR 5345, paragraph 24; Case C‑82/98 P Kögler v Court of Justice [2000] ECR I‑3855, paragraph 33; Joined Cases C‑182/03 and C‑217/03 Belgium and Forum 187 v Commission [2006] ECR I‑5479, paragraph 147). The assurances given must, in addition, be in accordance with the applicable rules (see, to that effect, Case 228/84 Pauvert v Court of Auditors [1985] ECR 1969, paragraphs 14 and 15; Case 162/84 Vlachou v Court of Auditors [1986] ECR 481, paragraph 6). | 75. It follows that, before legal persons which do not have their centre of management in France can benefit from the exemption from the disputed tax pursuant to Articles 990 D and 990 E(2) and (3) of the CGI, they, by contrast to other persons liable to the tax, must satisfy an additional condition, namely that there is a convention concluded between the French Republic and the State concerned. | 0 |
867,268 | 90. As regards the question whether national legislation falls within the scope of one or other of the freedoms of movement, it is clear from well established case‑law that the purpose of the legislation concerned must be taken into consideration (Case C‑196/04 Cadbury Schweppes and Cadbury Schweppes Overseas [2006] ECR I‑7995, paragraphs 31 to 33; Case C‑374/04 Test Claimants in Class IV of the ACT Group Litigation [2006] ECR I‑11673, paragraphs 37 and 38; Case C‑524/04 Test Claimants in the Thin Cap Group Litigation [2007] ECR I‑2107, paragraphs 26 to 34; Haribo Lakritzen Hans Riegel and Österreichische Salinen , paragraph 34; and Accor , paragraph 31). | 18 The Commission claims, however, that the abovementioned provisions do not offer the crews of sea-going vessels protection equivalent to that resulting from the directive . | 0 |
867,269 | 23. On the other hand, it is for the Court of Justice to provide the national court with all necessary information with a view to offering guidance in that determination, recasting, if need be, the question referred to it (see, inter alia, Case C‑420/06 Jager [2008] ECR I‑1315, paragraph 46, and Case C‑243/09 Fuß [2010] ECR I‑0000, paragraph 39). | 37. Account must also be taken of whether the person who requests that his first name and surname, taken together, be registered as a trade mark is well known, since that factor may obviously influence the perception of the mark by the relevant public. | 0 |
867,270 | 9. Toutefois, il y a lieu de rappeler que, selon une jurisprudence constante, l’existence d’un manquement doit être appréciée en fonction de la situation de l’État membre en cause 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 27 octobre 2005, Commission/Luxembourg, C‑23/05, Rec. p. I‑9535, point 9). | 65THE DOMINANT POSITION REFERRED TO IN THIS ARTICLE RELATES TO A POSITION OF ECONOMIC STRENGTH ENJOYED BY AN UNDERTAKING WHICH ENABLES IT TO PREVENT EFFECTIVE COMPETITION BEING MAINTAINED ON THE RELEVANT MARKET BY GIVING IT THE POWER TO BEHAVE TO AN APPRECIABLE EXTENT INDEPENDENTLY OF ITS COMPETITORS , CUSTOMERS AND ULTIMATELY OF ITS CONSUMERS .
| 0 |
867,271 | 51. Consequently, the concept of the value of sales referred to in point 13 of those Guidelines encompasses the sales made on the market concerned by the infringement in the EEA, and it is not necessary to determine whether those sales were genuinely affected by that infringement, since the proportion of the overall turnover deriving from the sale of goods in respect of which the infringement was committed is best able to reflect the economic importance of that infringement (see, to that effect, judgments in Team Relocations and Others v Commission , C‑444/11 P, EU:C:2013:464, paragraphs 75 to 78; Guardian Industries and Guardian Europe v Commission , C‑580/12 P, EU:C:2014:2363, paragraphs 57 to 59; Dole Food and Dole Fresh Fruit Europe v Commission , C‑286/13 P, EU:C:2015:184, paragraphs 148 and 149; and LG Display and LG Display Taiwan v Commission , C‑227/14 P, EU:C:2015:258, paragraphs 53 to 58 and 64). | 45. The answer to the second and fourth questions must therefore be that, where two successive supplies of the same goods, effected for consideration between taxable `persons acting as such, gives rise to a single intra-Community dispatch or a single intra-Community transport of those goods, that dispatch or transport can be ascribed to only one of the two supplies, which alone will be exempted from tax under the first subparagraph of Article 28c(A)(a) of the Sixth Directive. That interpretation holds good regardless of which taxable person – the first vendor, the intermediary acquiring the goods or the second person acquiring the goods – has the right to dispose of the goods during that dispatch or transport.
Question 1 | 0 |
867,272 | 20. Since the provisions of that convention have been an integral part of the European Union legal order from the date on which the convention entered into force, the Court has jurisdiction to give a preliminary ruling concerning its interpretation (see, by analogy, Case 181/73 Haegeman [1974] ECR 449, paragraphs 2, 4 and 5, and, in relation to the Montreal Convention, Case C-344/04 IATA and ELFAA [2006] ECR I-403, paragraph 36, and Case C-549/07 Wallentin‑Hermann [2008] ECR I‑11061, paragraph 28). | 7. 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 30 janvier 2002, Commission/Grèce, C-103/00, Rec. p. I-1147, point 23, et du 13 septembre 2007, Commission/Italie, C‑260/04, Rec. p. I‑7083, point 18). | 0 |
867,273 | 21. In the light of those objectives, each of those criteria must be interpreted in functional terms (see, as regards similar provisions before Directive 2004/18 Commission v France , paragraph 43 and the case-law cited, and Bayerischer Rundfunk and Others , paragraph 40), that is to say, given an interpretation independent of the formal rules for its use (see, by analogy, Case C‑360/96 BFI Holding [1998] ECR I‑6821, paragraphs 62 and 63), and each criterion must be understood to create close dependence on the public authorities. | 35 Consequently, it must be held that, by precluding by regulation or administrative practice on the grounds of their nationality employed or self-employed workers from other Member States and the members of their families from being attributed large-family status for the purpose of the award of special benefits for such families and from being awarded family allowances, the Hellenic Republic has failed to fulfil its obligations under Articles 48 and 52 of the EC Treaty, Article 7 of Regulation No 1612/68, Article 7 of Regulation No 1251/70, Article 7 of Directive 75/34 and Article 3 of Regulation No 1408/71. | 0 |
867,274 | 18 To answer that question, it should be observed, first, that since its judgment in Case C-192/89 Sevince v Staatssecretaris van Justitie [1990] ECR I-3461 the Court has consistently held that Article 6(1) of Decision No 1/80 has direct effect in the Member States, so that Turkish nationals who satisfy its conditions may rely directly on the rights conferred on them by the various indents of that provision (see, most recently, Case C-171/95 Tetik v Land Berlin [1997] ECR I-0000, paragraph 22). | 300. What is more, such immunity from jurisdiction for a Community measure like the contested regulation, as a corollary of the principle of the primacy at the level of international law of obligations under the Charter of the United Nations, especially those relating to the implementation of resolutions of the Security Council adopted under Chapter VII of the Charter, cannot find a basis in the EC Treaty. | 0 |
867,275 | 45. It must be born in mind that, in the context of the procedure provided for in Article 267 TFEU, it is solely for the national court before which the dispute has been brought and which must assume responsibility for the subsequent judicial decision to determine, in the light of the particular circumstances of the case, both the need for a preliminary ruling in order to enable it to deliver judgment and the relevance of the questions which it submits to the Court. Consequently, where the questions submitted concern the interpretation of EU law, the Court is in principle bound to give a ruling (see, inter alia, Case C‑617/10 Åkerberg Fransson EU:C:2013:105, paragraph 39 and the case-law cited). | 32 It must therefore be held that a woman who is accorded unfavourable treatment regarding her working conditions, in that she is deprived of the right to an annual assessment of her performance and, therefore, of the opportunity of qualifying for promotion as a result of absence on account of maternity leave, is discriminated against on grounds of her pregnancy and her maternity leave. Such conduct constitutes discrimination based directly on grounds of sex within the meaning of the Directive. | 0 |
867,276 | 40
It must be note pointed out that, according to the Court’s case-law, it is not contrary to EU law to require an operator to act in good faith and to take every step which could reasonably be asked of it to satisfy itself that the transaction which it is carrying out does not result in its participation in tax evasion (judgment of 6 September 2012, Mecsek-Gabona , C‑273/11, EU:C:2012:547, paragraph 48 and the case-law cited). If the taxable person concerned knew or should have known that the transaction which it had carried out was part of a fraud committed by the purchaser and that the taxable person had not taken every step which could reasonably be asked of it to prevent that fraud from being committed, that person would have to be refused a VAT exemption (judgment of 6 September 2012, Mecsek-Gabona , C‑273/11, EU:C:2012:547, paragraph 54). | 39. There are two aspects to that concept. The first aspect, which is external, entails that the body is protected against external intervention or pressure liable to jeopardise the independent judgment of its members as regards proceedings before them ( Wilson , paragraphs 50 and 51). | 0 |
867,277 | 88. According to settled case-law, the statement of reasons required by Article 253 EC must be appropriate to the act at issue and must disclose in a clear and unequivocal fashion the reasoning followed by the institution which adopted the measure in question in such a way as to enable the persons concerned to ascertain the reasons for the measure and to enable the Court to carry out its review. It is not necessary for the reasoning to go into all the relevant facts and points of law, since the question whether the statement of reasons meets the requirements of Article 253 EC must be assessed with regard not only to its wording but also to its context and to all the legal rules governing the matter in question (see, inter alia, Case C-56/93 Belgium v Commission [1996] ECR I-723, paragraph 86, Case C-278/95 P Siemens v Commission [1997] ECR I-2507, paragraph 17, and Case C-501/00 Spain v Commission [2004] ECR I-6717, paragraph 73). | 73. According to settled case-law relating to Article 253 EC and applicable to Article 15 CS, the statement of reasons required by that provision must be appropriate to the act at issue and must disclose in a clear and unequivocal fashion the reasoning followed by the institution which adopted the measure in question in such a way as to enable the persons concerned to ascertain the reasons for the measure and to enable the Court to carry out its review. It is not necessary for the reasoning to go into all the relevant facts and points of law, since the question whether the statement of reasons meets the requirements of Article 253 EC must be assessed with regard not only to its wording but also to its context and to all the legal rules governing the matter in question (see inter alia Case C-56/93 Belgium v Commission [1996] ECR I-723, paragraph 86; Case C-367/95 P Commission v Sytraval and Brink’s France [1998] ECR I-1719, paragraph 63; Case C-310/99 Italy v Commission [2002] ECR I-2289, paragraph 48; and Case C-5/01 Belgium v Commission , cited above, paragraph 68). | 1 |
867,278 | 16 It is also settled case-law that, under the system of the Convention, the general principle is that the courts of the Contracting State in which the defendant is domiciled are to have jurisdiction and that it is only by way of derogation from that principle that the Convention provides for cases, which are exhaustively listed, in which the defendant may or must, depending on the case, be sued in the courts of another Contracting State. Consequently, the rules of jurisdiction which derogate from that general principle cannot give rise to an interpretation going beyond the cases envisaged by the Convention (see, in particular, Case C-269/95 Benincasa v Dentalkit [1997] ECR I-3767, paragraph 13). | 36 Furthermore, the social aim of that insurance scheme is highlighted by the fact that benefits are paid even when the contributions due have not been paid, which obviously contributes to the protection of all insured workers against the economic consequences of accidents at work or occupational diseases. Even after the 1997 reform, which abolished that automatic cover for self-employed workers, benefits may still be paid in the event of regularisation, even after contributions have not been paid in good time. | 0 |
867,279 | 81. The project must also be adopted in detail, that is to say, in a sufficiently precise and definitive manner, so that the legislative act adopting the project must include, like a development consent, following their consideration by the legislature, all the elements of the project relevant to the environmental impact assessment (see WWF and Others , paragraph 59; Boxus and Others , paragraph 39; and Solvay and Others , paragraph 33). The legislative act must therefore demonstrate that the objectives of Directive 85/337 have been achieved as regards the project in question (see Linster , paragraph 56; Boxus and Others , paragraph 39; and Solvay and Others , paragraph 33). | 38 It therefore needs to be examined whether the restriction arising from that obligation may be justified. | 0 |
867,280 | 30. The Court has already had occasion to state that a Union citizen who has never exercised his right of freedom of movement and has always resided in a Member State of which he is a national, is not covered by the concept of ‘beneficiary’ for the purposes of that provision, so that Directive 2004/38 is not applicable to him (Case C‑434/09 McCarthy [2011] ECR I‑3375, paragraphs 31 and 39, and Dereci and Others , paragraph 54). | 31. A literal, teleological and contextual interpretation of that provision leads to a negative reply to that question. | 1 |
867,281 | 67
However, it is only in circumstances where the action for annulment would unquestionably have been admissible that the Court has held that a person may not plead the invalidity of an act of the European Union before a national court (see, to that effect, judgments of 9 March 1994, TWD Textilwerke Deggendorf, C‑188/92, EU:C:1994:90, paragraphs 17 to 25; of 30 January 1997, Wiljo, C‑178/95, EU:C:1997:46, paragraphs 15 to 25; of 15 February 2001, Nachi Europe, C‑239/99, EU:C:2001:101, paragraphs 29 to 40; and of 22 October 2002, National Farmers’ Union, C‑241/01, EU:C:2002:604, paragraphs 34 to 39). In numerous other cases, the Court has held that it was not established that the action would unquestionably have been admissible (see, inter alia, to that effect, judgments of 23 February 2006, Atzeni and Others, C‑346/03 and C‑529/03, EU:C:2006:130, paragraphs 30 to 34; of 8 March 2007, Roquette Frères, C‑441/05, EU:C:2007:150, paragraphs 35 to 48; of 29 June 2010, E and F, C‑550/09, EU:C:2010:382, paragraphs 37 to 52; of 18 September 2014, Valimar, C‑374/12, EU:C:2014:2231, paragraphs 24 to 38; and of 5 March 2015, Banco Privado Português and Massa Insolvente do Banco Privado Português, C‑667/13, EU:C:2015:151, paragraphs 27 to 32). | 28. It is apparent, moreover, from that case-law that the right to paid annual leave may not be interpreted restrictively (see, inter alia, judgments in Zentralbetriebsrat der Landeskrankenhäuser Tirols , C‑486/08, EU:C:2010:215, paragraph 29, and Heimann and Toltschin , C‑229/11 and C‑230/11, EU:C:2012:693, paragraph 23 and the case-law cited). | 0 |
867,282 | 93 It must not be forgotten, however, that merely creating a dominant position by granting exclusive rights within the meaning of Article 90(1) of the Treaty is not in itself incompatible with Article 86 of the Treaty. A Member State is in breach of the prohibitions contained in those two provisions only if the undertaking in question, merely by exercising the exclusive rights granted to it, is led to abuse its dominant position or when such rights are liable to create a situation in which that undertaking is led to commit such abuses (Höfner and Elser, cited above, paragraph 29; Case C-260/89 ERT [1991] ECR I-2925, paragraph 37; Merci Convenzionali Porto di Genova, cited above, paragraphs 16 and 17; Case C-323/93 Centre d'Insémination de la Crespelle [1994] ECR I-5077, paragraph 18; and Case C-163/96 Raso and Others [1998] ECR I-533, paragraph 27). | 22. It is important to recall that the Court has already recognised that Member States may make the issue of residence permits pursuant to Directive 2003/109 subject to the payment of charges and that, in fixing the amount of those charges, they enjoy a margin of discretion (judgment in Commission v Netherlands , C‑508/10, EU:C:2012:243, paragraph 64). | 0 |
867,283 | 58. In that regard, it must be recalled that, according to settled case-law, there is an inseparable link between the obligation to establish the European Union’s own resources, the obligation to credit them to the Commission’s account within the prescribed time-limits and the obligation to pay default interest, that interest being payable regardless of the reason for the delay in making the entry in the Commission’s account (see, in particular, Case C‑423/08 Commission v Italy [2010] ECR I‑5449, paragraph 49 and the case-law cited, and Case C‑442/08 Commission v Germany [2010] ECR I‑6457, paragraph 93). | 61. It follows that any individual can claim compensation for the harm suffered where there is a causal relationship between that harm and an agreement or practice prohibited under Article 81 EC. | 0 |
867,284 | 8 As the Court held in its judgment in Case C-347/88 Commission v Greece [1990] ECR I-4747, at paragraphs 26 to 30, an application does not satisfy that requirement if the Commission' s complaints are not accurately set out in it and simply appear by way of reference to "all the reasons set out in the letter of formal notice and in the reasoned opinion". | 20 In this regard, the competent national authorities must assess whether the knowledge acquired in the host Member State, either during a course of study or by way of practical experience, is sufficient in order to prove possession of the knowledge which is lacking. | 0 |
867,285 | 27. It should be noted in that regard that Article 9 of the Sixth Directive contains rules for determining the place where services are deemed to be supplied for VAT purposes. Whereas Article 9(1) lays down a general rule in that regard, Article 9(2) sets out a number of specific instances of places where certain services are deemed to be supplied. The object of those provisions is to avoid, first, conflicts of jurisdiction which may result in double taxation, and, secondly, non-taxation (see, in particular, Case C‑327/94 Dudda [1996] ECR I‑4595, paragraph 20; Case C‑291/07 Kollektivavtalsstiftelsen TRR Trygghetsrådet [2009] ECR I‑0000, paragraph 24; and Case C‑1/08 Athesia Druck [2009] ECR I‑0000, paragraph 20). | 132
As is apparent from the grounds set out in paragraphs 83 to 125 of the present judgment, the Liberalisation Agreement must, however, be interpreted, in accordance with the relevant rules of international law applicable to relations between the European Union and the Kingdom of Morocco, as meaning that it does not apply to the territory of Western Sahara. | 0 |
867,286 | 186. Furthermore, it must be recalled that the principle of equal treatment is a general principle of European Union law, enshrined in Articles 20 and 21 of the Charter of Fundamental Rights of the European Union. The Court has consistently held that the principle of equal treatment requires that comparable situations must not be treated differently, and different situations must not be treated in the same way, unless such treatment is objectively justified (see Case C‑550/07 P Akzo Nobel Chemicals and Akcros Chemicals v Commission and Others [2010] ECR I‑8301, paragraphs 54 and 55 and case-law cited). | 22 The answer to the third question must therefore be that Article 11 A 3(b ) of the Sixth Directive must be interpreted as meaning that the expression "price discount and rebates allowed to the customer and accounted for at the time of the supply" covers the difference between the normal retail selling price of the goods supplied and the sum of money actually received by the retailer for those goods where the retailer accepts from the customer a coupon which he gave to the customer upon a previous purchase made at the normal retail selling price .
The other questions | 0 |
867,287 | 36. Article 33 of the Sixth Directive does not, on the other hand, preclude the maintenance or introduction of a tax which does not display one of the essential characteristics of VAT (Case C‑130/96 Solisnor-Estaleiros Navais [1997] ECR I‑5053, paragraphs 19 and 20; GIL Insurance and Others , paragraph 34; and Banca Popolare di Cremona , paragraph 27). | 36. In that connection, it must be borne in mind that it is settled case-law that the purpose of the pre-litigation procedure is to give the Member State concerned an opportunity both to comply with its obligations under Community law and to avail itself of its right to defend itself against the objections formulated by the Commission ( Commission v Netherlands , paragraph 23). | 0 |
867,288 | 65
Where criminal proceedings have taken place at several instances which have given rise to successive decisions, the Court of Justice has held that that concept refers to the last instance in those proceedings during which a court, after assessing the case in fact and in law, made a final ruling on the guilt of the person concerned and imposed a penalty on him (see, to that effect, judgment of 10 August 2017, Tupikas, C‑270/17 PPU, EU:C:2017:628, paragraphs 81, 83, 89, 90 and 98). | 101
In those circumstances, it is for the Court, in the exercise of its discretion, to fix the amount of that lump sum so that it is, first, appropriate to the circumstances and, second, proportionate to the infringement (judgment of 7 July 2009 in Commission v Greece, C‑369/07, EU:C:2009:428, paragraph 146). | 0 |
867,289 | 23 In response to those arguments, it must be stated that the prohibition of discrimination laid down in Article 52 of the Treaty is only the specific expression of the general principle of equality which, as one of the fundamental principles of Community law, must be respected by the Community legislature and which requires that comparable situations should not be treated differently unless such difference in treatment is objectively justified (see, to this effect, Case C-280/93 Germany v Council [1994] ECR I-4973, paragraph 67, and Case C-27/95 Woodspring v Bakers of Nailsea [1997] ECR I-1847, paragraph 17). | 25 Third, since the charges to promote tourism are calculated, subject to certain exemptions, on the basis of an overall annual turnover, it is not possible to determine the precise amount of the charge passed on to the customer when each sale is effected or each service supplied, and the condition that this amount should be proportional to the price charged by the taxable person is thus not satisfied either. | 0 |
867,290 | 65. Indeed, in the case leading to that judgment, the question arose as to whether a refusal to grant a right of residence to a third country national with dependent minor children in the Member State where those children are nationals and reside and a refusal to grant such a person a work permit have such an effect. The Court considered in particular that such a refusal would lead to a situation where those children, who are citizens of the Union, would have to leave the territory of the Union in order to accompany their parents. In those circumstances, those citizens of the Union would, in fact, be unable to exercise the substance of the rights conferred on them by virtue of their status as citizens of the Union (see Ruiz Zambrano , paragraphs 43 and 44). | 29. According to settled case-law, it is apparent from Article 256 TFEU, the first paragraph of Article 58 of the Statute of the Court of Justice of the European Union and Article 112(1)(c) of the Rules of Procedure of the Court of Justice in force at the time when the present appeal was brought that an appeal must indicate precisely the contested elements of the judgment under appeal and also the legal arguments specifically advanced in support of the appeal, failing which the appeal or the ground of appeal in question will be dismissed as inadmissible (see, inter alia, Joined Cases C‑189/02 P, C‑202/02 P, C‑205/02 P to C‑208/02 P and C‑213/02 P Dansk Rørindustri and Others v Commission EU:C:2005:408, paragraph 426, and Case C‑280/08 P Deutsche Telekom v Commission EU:C:2010:603, paragraph 24). | 0 |
867,291 | 23 Nevertheless, the resumption of milk production by that category of producers was envisaged only inasmuch as excluding them had constituted a breach of their legitimate expectation of being able to resume deliveries once their non-marketing or conversion undertaking had come to an end (Mulder and Von Deetzen, paragraphs 26 and 15 respectively). | 32 As regards the extent of the rights conferred by Article 22(1)(c) on an insured person who has been granted such authorisation, it follows from paragraph 1(i) that the insured person must in principle be entitled 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 State in which the benefits are provided, as if the covered person were insured in that State. Only the length of the period during which benefits are provided remains to be governed by the legislation of the competent State. By guaranteeing that insured persons covered by the legislation of one Member State and granted authorisation have access to treatment in the other Member States on conditions as favourable as those enjoyed by persons covered by the legislation of those other States, that provision helps to facilitate the free movement of persons covered by social insurance. | 0 |
867,292 | 29. Furthermore, the Court has already held that where a Member State has a system for preventing or mitigating a series of charges to tax or economic double taxation for dividends paid to residents by resident companies, it must treat dividends paid to residents by non-resident companies in the same way (see, to that effect, Case C-315/02 Lenz [2004] ECR I-7063, paragraphs 27 to 49; Manninen , paragraphs 29 to 55, and Case C-374/04 Test Claimants in Class IV of the ACT Group Litigation [2006] ECR I-11673, paragraph 55). | 36. In relation to the role of the General Court, the Court, referring to Article 63(2) of Regulation No 40/94, which defines the cases in which an action may be brought against decisions of the Boards of Appeal of OHIM, stated that it has jurisdiction to conduct a full review of the legality of OHIM’s assessment of the particulars submitted by an applicant in order to establish the content of the national law whose protection he claims ( Edwin v OHIM , paragraph 52). | 0 |
867,293 | 14 In those circumstances, a given level of practical experience cannot confer on the person possessing it a right to be appointed to the higher grade of the career bracket concerned (see Klinke, paragraph 30; Alexopoulou I, paragraph 20; and Case T-12/97 Barnett v Commission [1997] ECR-SC I-A-313 and II-863, paragraph 50). | 187. Second, in accordance with recital 20 in its preamble, the Copyright Directive is based on principles and rules already laid down in the directives in force in the area of intellectual property, such as Directive 92/100 which has been codified by the Related Rights Directive (see Infopaq International , paragraph 36). | 0 |
867,294 | 78 Moreover, in Poucet and Pistre, cited above, the Court held that that concept did not encompass organisations charged with the management of certain compulsory social security schemes, based on the principle of solidarity. Under the sickness and maternity scheme forming part of the system in question, the benefits were the same for all beneficiaries, even though contributions were proportional to income; under the pension scheme, retirement pensions were funded by workers in employment; furthermore, the statutory pension entitlements were not proportional to the contributions paid into the pension scheme; finally, schemes with a surplus contributed to the financing of those with structural financial difficulties. That solidarity made it necessary for the various schemes to be managed by a single organisation and for affiliation to the schemes to be compulsory. | 70. As regards the proportionality of that compulsory insurance scheme, it appears from the documents in the file that the compulsory insurance scheme with ELGA provides a minimum level of cover and that Greek farmers are, therefore, at liberty to supplement it by taking out additional policies, assuming that these are available on the market. That fact argues in favour of the proportionality of the compulsory insurance scheme at issue in the main proceedings. | 0 |
867,295 | 33 Given the existence of such discretion, the Court must confine itself to examining whether the exercise of the discretion is not vitiated by a manifest error or misuse of power or whether the institution in question has not manifestly exceeded the limits of its discretion (see, in particular, Case C-354/95 National Farmers' Union [1997] ECR I-4559, paragraph 50, Jippes and Others, cited above, paragraph 80, and Case C-301/97 Netherlands v Council [2001] ECR I-8853, paragraph 74). | 60 The Federal Republic of Germany makes the preliminary point that the directive's provisions are implemented by rules already in force, adopted at both federal and Land level, so that it is not necessary to adopt special legislation. It points out that in any event the framework provisions of the Federal Law on administrative procedure apply. It also claims that, as regards the detailed rules for applying the provisions, there are adequate administrative provisions which do not require publication because they do not impose substantive rules of law. The existence of an administrative practice or interpretation which complies with the directive is sufficient, consequently, to meet its requirements. | 0 |
867,296 | 70
In that regard, it must be stated, as regards the reception conditions and the care available in the Member State responsible, that the Member States bound by the ‘reception’ directive, including the Republic of Croatia, are required, including in the context of the procedure under the Dublin III Regulation, in accordance with Articles 17 to 19 of that directive, to provide asylum seekers with the necessary health care and medical assistance including, at least, emergency care and essential treatment of illnesses and of serious mental disorders. In those circumstances, and in accordance with the mutual confidence between Member States, there is a strong presumption that the medical treatments offered to asylum seekers in the Member States will be adequate (see, by analogy, judgment of 21 December 2011, N. S. and Others, C‑411/10 and C‑493/10, EU:C:2011:865, paragraphs 78, 80 and 100 to 105). | Par ailleurs, il y a lieu de rappeler que la Cour a déjà jugé que, en vertu du principe de coopération loyale, un État membre
ne peut adopter des dispositions soumettant le remboursement d’une imposition, qui a été déclarée contraire au droit de l’Union
par un arrêt de la Cour ou dont l’incompatibilité avec ce droit résulte d’un tel arrêt, à des conditions concernant spécifiquement
cette imposition et qui sont moins favorables que celles qui se seraient appliquées, en leur absence, à un tel remboursement
(voir, en ce sens, arrêts du 10 septembre 2002, Prisco et CASER, C‑216/99 et C‑222/99, EU:C:2002:472, point 77 et jurisprudence
citée, ainsi que du 2 octobre 2003, Weber’s Wine World e.a., C‑147/01, EU:C:2003:533, point 87). | 0 |
867,297 | 23. The term ‘negotiation’ used in points (1) to (5) of Article 13B(d) of the Sixth Directive is not defined by that directive. The Court has nevertheless held in the context of point (5) of that provision that the concept of ‘negotiation’ applies to the activity of an intermediary who does not occupy the position of a party to a contract relating to a financial product and whose activity amounts to something other than the provision of contractual services typically undertaken by the parties to such contracts. Negotiation is, in effect, a service rendered to and remunerated by a contractual party as a distinct act of mediation. In that regard, the purpose of such an activity is to do all that is necessary in order for two parties to enter into a contract, without the negotiator having any interest of his own in the content of the contract (see, to that effect, Case C-235/00 CSC Financial Services [2001] ECR I-10237, paragraph 39). On the other hand, it is not negotiation where one of the parties entrusts to a sub-contractor some of the clerical formalities related to the contract (see, to that effect, CSC Financial Services , paragraph 40). | 35. Eu égard à son économie, ladite directive ne saurait être considérée comme réglant également la relation entre un État membre et la Communauté européenne, relation dont il s’agit dans le contexte de l’article 226 CE. | 0 |
867,298 | 45. In that regard, a requested person is considered to have been finally judged in respect of the same acts within the meaning of Article 3(2) of the Framework Decision where, following criminal proceedings, further prosecution is definitively barred (see, by analogy, Joined Cases C-187/01 and C-385/01 Gözütok and Brügge [2003] ECR I-1345, paragraph 30, and Case C-491/07 Turanský [2008] ECR I‑11039, paragraph 32) or where the judicial authorities of a Member State have adopted a decision by which the accused is finally acquitted in respect of the alleged acts (see, by analogy, Van Straaten , paragraph 61, and Turanský , paragraph 33). | 35. Thus, an effect on intra-Community trade is normally the result of a combination of several factors which, taken separately, are not necessarily decisive (Joined Cases C‑215/96 and C‑216/96 Bagnasco and Others [1999] ECR I‑135, paragraph 47, and Case C‑359/01 P British Sugar v Commission [2004] ECR I‑4933, paragraph 27). In order to assess whether an arrangement has an appreciable effect on trade between Member States, it is necessary to examine it in its economic and legal context (see, to that effect, Case C‑393/92 Almelo [1994] ECR I‑1477, paragraph 37). | 0 |
867,299 | 84. When implementation by the Council or the Commission of the Community’s agricultural policy necessitates the evaluation of a complex economic or social situation, their discretion is not limited solely to the nature and scope of the measures to be taken but also, to some extent, to the finding of basic facts. In that context, it is open to the Council or the Commission to rely if necessary on general findings (see, to that effect, Case C‑122/94 Commission v Council [1996] ECR I‑881, paragraph 18; Case C‑4/96 NIFPO and Northern Ireland Fishermen’s Federation [1998] ECR I‑681, paragraphs 41 and 42; Case C‑179/95 Spain v Council [1999] ECR I‑6475, paragraph 29; and Case C‑120/99 Italy v Council [2001] ECR I‑7997, paragraph 44). | 15. Selon une jurisprudence constante, dans le cadre d’une procédure en manquement, il incombe à la Commission d’établir l’existence du manquement allégué et d’apporter à la Cour les éléments nécessaires à la vérification par celle-ci de cette existence. Toutefois, conformément à une jurisprudence également constante, les États membres sont tenus, en vertu de l’article 10 CE, de faciliter à la Commission l’accomplissement de sa mission, qui consiste notamment, selon l’article 211, premier tiret, CE, à veiller à l’application des dispositions du traité CE ainsi que des dispositions prises par les institutions en vertu de celui-ci (voir, notamment, arrêts du 25 octobre 2007, Commission/Irlande, C‑248/05, Rec. p. I‑9261, points 66 et 67, ainsi que du 22 janvier 2009, Commission/Pologne, C‑492/07, point 17). | 0 |
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