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28 In that regard, it should be noted that, according to the Court’s case-law, the system of consumer protection established by Directive 93/13 involves recognition of the national court’s power to determine of its own motion whether a term is unfair (see, to that effect, judgments of 27 June 2000 in Océano Grupo Editorial and Salvat Editores, C‑240/98 to C‑244/98, EU:C:2000:346, paragraphs 26, 28 and 29; of 21 November 2002 in Cofidis, C‑473/00, EU:C:2002:705, paragraphs 32 and 33, and of 26 October 2006 in Mostaza Claro, C‑168/05, EU:C:2006:675, paragraphs 27 and 28).
51. The review as to whether Mr Anbouba’s inclusion on the lists was well founded must be carried out by assessing whether his situation constitutes sufficient proof that he provided economic support for the Syrian regime. Such an appraisal must be carried out by examining the evidence not in isolation but in the context in which it fits (see, to this effect, judgments in Commission and Others v Kadi , C‑584/10 P, C‑593/10 P and C‑595/10 P, EU:C:2013:518, paragraph 102, and Council v Manufacturing Support & Procurement Kala Naft , C‑348/12 P, EU:C:2013:776, paragraph 70).
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45 However, the Court of Justice has jurisdiction under Article 225 EC to review the legal characterisation of those facts by the Court of First Instance and the legal conclusions it has drawn from them (see Case C-7/95 P Deere v Commission [1998] ECR I-3111, paragraph 21). Furthermore, the question whether the grounds of a judgment of the Court of First Instance are contradictory or inadequate is a question of law which is amenable, as such, to judicial review on appeal (Case C-401/96 P Somaco v Commission [1998] ECR I-2587, paragraph 53).
63. Furthermore, it must be stated that, since the Explanatory Notes to the CN are intended to facilitate the interpretation of the CN for the purposes of tariff classification, they must be interpreted in such a way as to ensure that the subheadings of the CN are properly applied.
0
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11. En vertu d’une jurisprudence constante de la Cour, de simples pratiques administratives, par nature modifiables au gré de l’administration et dépourvues d’une publicité adéquate, ne sauraient être considérées comme constituant une exécution valable des obligations qui incombent aux États membres destinataires d’une directive (voir, notamment, arrêts du 6 mai 1980, Commission/Belgique, 102/79, Rec. p. 1473, point 10, et du 13 mars 1997, Commission/France, C‑197/96, Rec. p. I‑1489, point 14).
47. Or, l’adoption de l’article 320 a eu pour conséquence de les priver de ce droit de manière rétroactive et sans régime transitoire. Cette législation a ainsi introduit un changement qui a affecté négativement leur situation sans qu’ils aient pu s’y préparer.
0
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53. It must be borne in mind in that regard that it is the EU Courts – not the courts of the Member States – which have exclusive jurisdiction to review the legality of the acts of the EU institutions. National courts do not have power to declare such acts invalid (see, to that effect, Case 314/85 Foto-Frost [1987] ECR 4199, paragraphs 12 to 20).
19 WHILST THE SECOND STAGE CONSISTS MAINLY OF COMPARISON, AND IS ACCORDINGLY COVERED BY THE SECRECY INHERENT IN THE TASK OF A SELECTION BOARD, THE FIRST, PARTICULARLY WHERE THE COMPETITION IS BASED ON FORMAL QUALIFICATIONS, ENTAILS THE MATCHING OF THE QUALIFICATIONS OFFERED BY THE CANDIDATES AGAINST THE QUALIFICATIONS REQUIRED BY THE COMPETITION NOTICE;
0
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74. It is common ground that the Commission is required to make a complex economic assessment when it examines whether particular measures can be described as State aid because the public authorities did not act in the same way as a private creditor (see Case C-525/04 P Spain v Lenzing [2007] ECR I-9947, paragraph 59).
63. It follows that a pension paid under a scheme such as that established by the BeamtVG, which satisfies the three criteria which characterise the employment relationship, falls within the scope of Article 119 of the Treaty and, as of 1 May 1999, that of Article 141(1) and (2) EC.
0
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131. As to the admissibility of the claim in so far as it concerns the alleged failure to transpose Directive 2005/36, it must be recalled that, as the Court has previously held, although the claims as stated in the application cannot in principle be extended beyond the infringements alleged in the operative part of the reasoned opinion and in the letter of formal notice, the fact nevertheless remains that the Commission has standing to seek a declaration that a Member State has failed to fulfil obligations which were created in the original version of a European Union measure, subsequently amended or repealed, and which were maintained in force under the provisions of a new European Union measure. Conversely, the subject-matter of the dispute cannot be extended to obligations arising under new provisions which have no equivalent in the original version of the measure concerned, for otherwise it would constitute a breach of the essential procedural requirements of infringement proceedings (see, to that effect, Case C‑365/97 Commission v Italy , paragraph 36; Case C‑363/00 Commission v Italy [2003] ECR I‑5767, paragraph 22; and Case C‑416/07 Commission v Greece [2009] ECR I‑7883, paragraph 28).
32. In the final analysis, the reply to the question raised must be that the distinctive character of a mark referred to in Article 3(3) of the directive may be acquired in consequence of the use of that mark as part of or in conjunction with a registered trade mark. Costs
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54. The first condition requires the treatment in question to be among the benefits provided for by the legislation of the Member State on whose territory the insured person resides, whereas the second condition requires that the treatment which the latter plans to undergo in a Member State other than that on the territory of which he resides cannot be given within the time normally necessary for obtaining the treatment in question in the Member State of residence, taking account of his current state of health and the probable course of his disease ( Inizan , paragraphs 42 and 44, and Watts , paragraphs 56 and 57).
23. As regards the ‘processing of personal data’, it should be noted that Article 2(b) of Directive 95/46 defines this as ‘any operation or set of operations which is performed upon personal data, … such as collection, recording, … storage’.
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54. Second, it should be noted that, as it includes territorial restrictions on the pursuit of a service activity on the list of requirements subject to evaluation set out in paragraph 2 thereof, Article 15 of Directive 2006/123 also authorises Member States, under paragraph 1, to maintain or, if necessary, introduce such restrictions in their legal systems, on condition that those restrictions satisfy the conditions of non-discrimination, necessity and proportionality laid down in Article 15(3) (see, to that effect, judgment in Rina Services and Others , C‑593/13, EU:C:2015:399, paragraphs 32 and 33).
82 It is only inasmuch as the Court considers that the level of the penalty is not merely inappropriate, but also excessive to the point of being disproportionate, that it would have to find that the General Court erred in law, on account of the inappropriateness of the amount of a fine (see, inter alia, judgment of 30 May 2013 in Quinn Barlo and Others v Commission, C‑70/12 P, EU:C:2013:351, paragraph 57 and the case-law cited).
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43. It follows from the Court’s settled case-law that the obligations arising from Community directives are binding, inter alia, on bodies or entities which are subject to the authority or control of a public authority or the State (see, to that effect, Case 152/84 Marshall [1986] ECR 723, paragraph 49; Case 103/88 Fratelli Costanzo [1989] ECR 1839, paragraphs 30 and 31; Case C‑188/89 Foster and Others [1990] ECR I-3313, paragraph 18; order in Case C‑297/03 Sozialhilfeverband Rohrbach [2005] ECR I‑4305, paragraph 27). Consequently, the obligation to presume that medical devices which meet the harmonised standards and bear the CE marking comply with the requirements of Directive 93/42 extends to Venizelio‑Pananio in its capacity as a body governed by public law.
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).
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56. Moreover, it follows from the Court’s case-law, first, that failure to comply with the procedural rules relating to the adoption of an act adversely affecting an individual, such as a failure by the Commission to take the contested decision within the time-limit defined by the EU legislature, constitutes an infringement of essential procedural requirements (see judgments in United Kingdom v Council , 68/86, EU:C:1988:85, paragraphs 48 and 49; Spain v Commission , C‑192/13 P, EU:C:2014:2156, paragraph 103; and Spain v Commission , C‑197/13 P, EU:C:2014:2157, paragraph 103), and, secondly, that if the Court of the European Union finds, on examining the act at issue, that it was not regularly adopted, it must draw the necessary conclusions from the infringement of an essential procedural requirement and, consequently, annul the act vitiated by that defect (see judgments in Commission v ICI , C‑286/95 P, EU:C:2000:188, paragraph 51; Commission v Solvay , C‑287/95 P and C‑288/95 P, EU:C:2000:189, paragraph 55; Spain v Commission , C‑192/13 P, EU:C:2014:2156, paragraph 103; and Spain v Commission , C‑197/13 P, EU:C:2014:2157, paragraph 103).
20 THE ANSWER TO THE FIRST QUESTION MUST THEREFORE BE THAT THE NATIONAL COURTS HAVE NO JURISDICTION THEMSELVES TO DECLARE THAT ACTS OF COMMUNITY INSTITUTIONS ARE INVALID . THE SECOND QUESTION
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44. The Court has also held that a threat to the functioning of the institutions and essential public services and the survival of the population, as well as the risk of a serious disturbance to foreign relations or to peaceful coexistence of nations, or a risk to military interests, may affect public security (see, inter alia, Case 72/83 Campus Oil and Others [1984] ECR 2727, paragraphs 34 and 35; Case C‑70/94 Werner [1995] ECR I‑3189, paragraph 27; Albore , paragraph 22; and Case C‑398/98 Commission v Greece [2001] ECR I‑7915, paragraph 29).
16 Whilst a period of 60 days so imposed on a litigant is not objectionable per se, the special features of the procedure in question must be emphasized.
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43. Or, dans le cadre du présent recours, qui a pour objet un manquement à l’exécution d’une décision en matière d’aides d’État et qui n’a pas été déférée devant la Cour par l’État membre qui en est destinataire, ce dernier ne saurait être fondé à contester la légalité d’une telle décision (voir arrêt du 12 mai 2005, Commission/Grèce, C‑415/03, Rec. p. I‑3875, point 38 et jurisprudence citée).
53. It is true that it is in the interests of the Union to safeguard the uniformity of the interpretations of a provision of an EU measure and those of national law which transpose it and make it applicable outside the scope of that measure.
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56. Next, it should be noted that, under Article 80(2) EC, the Council may decide whether, to what extent and by what procedure appropriate provisions may be laid down for sea transport (see, inter alia, Case C‑18/93 Corsica Ferries [1994] ECR I‑1783, paragraph 25), and the procedural provisions of Article 71 EC are to apply.
19. Il convient d’emblée de rappeler que la sixième directive et la directive 2006/112 établissent un système commun de TVA fondé, notamment, sur une définition uniforme des opérations taxables (voir arrêts du 12 janvier 2006, Optigen e.a., C‑354/03, C‑355/03 et C‑484/03, Rec. p. I‑483, point 36; du 21 février 2006, Halifax e.a., C‑255/02, Rec. p. I‑1609, point 48, ainsi que du 20 juin 2013, Newey, C‑653/11, point 39).
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47. With regard, firstly, to the compatibility of the institution of strict liability with the principle of proportionality, the Court has already ruled that a system of strict liability penalising breaches of a regulation, in particular in the area of social legislation relating to road transport, is not in itself incompatible with Community law (see, to that effect, Case C‑326/88 Hansen [1990] ECR I‑2911, paragraphs 14 to 19, and Case C‑7/90 Vandevenne and Others [1991] ECR I‑4371, paragraphs 16 and 17; see, by analogy, with regard to other fields, Case C‑177/95 Ebony Maritime and Loten Navigation [1997] ECR I‑1111, paragraph 36).
21 On that point, it is sufficient to note that that provision does not imply that a Member State, by making the exemption envisaged in Article 13(A)(1)(m) subject to one or more conditions laid down in paragraph 2(a) of that provision, may alter the scope of the latter.
0
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17. The Court has already held, in its judgment of 19 September 2002 in Case C-101/00 Tulliasiamies and Siilin [2002] ECR I-7487, paragraphs 61 and 80, that autovero constitutes discriminatory internal taxation prohibited by Article 90 EC in so far as the amount of that tax on an imported used car exceeds the amount of the residual tax incorporated in the value of a similar used car already registered in Finnish territory.
Toutefois, la motivation d’un arrêt du Tribunal doit faire apparaître de façon claire et non équivoque le raisonnement de celui-ci, de manière à permettre aux intéressés de connaître les justifications de la décision prise et à la Cour d’exercer son contrôle juridictionnel (arrêt Mitteldeutsche Flughafen et Flughafen Leipzig-Halle/Commission, C‑288/11 P, EU:C:2012:821, point 83 et jurisprudence citée).
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41. The objective of the provisions of Title II is to ensure, in particular, that the persons concerned are subject to the social security scheme of only one Member State in order to prevent more than one system of national legislation from being applicable and to avoid the complications which may result from that situation (see judgments in Ten Holder , 302/84, EU:C:1986:242, paragraph 19; Luijten , 60/85, EU:C:1986:307, paragraph 12; Bosmann , C‑352/06, EU:C:2008:290, paragraph 16; and Hudzinski and Wawrzyniak , C‑611/10 and C‑612/10, EU:C:2012:339, paragraph 41).
19 IN THAT REGARD IT MUST BE BORNE IN MIND THAT , ACCORDING TO A CONSISTENT LINE OF DECISIONS OF THE COURT , THE AIM OF THE PROVISIONS OF TITLE II OF REGULATIONS NO 3/58 AND NO 1408/71 , WHICH DETERMINE THE LEGISLATION APPLICABLE TO WORKERS MOVING WITHIN THE COMMUNITY , IS TO ENSURE THAT THE PERSONS CONCERNED SHALL BE SUBJECT TO THE SOCIAL SECURITY SCHEME OF ONLY ONE MEMBER STATE , IN ORDER TO PREVENT MORE THAN ONE NATIONAL LEGISLATIVE SYSTEM FROM BEING APPLICABLE AND TO AVOID THE COMPLICATIONS WHICH MAY RESULT FROM THAT SITUATION .
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49. That provision empowers the Community legislature to adopt measures to improve the conditions for the establishment and functioning of the internal market and they must genuinely have that object, contributing to the elimination of obstacles to the economic freedoms guaranteed by the EC Treaty (see, in particular, Case C‑376/98 Germany v Parliament and Council [2000] ECR I‑8419, paragraphs 83, 84 and 95; Case C‑491/01 British American Tobacco (Investments) and Imperial Tobacco [2002] ECR I‑11453, paragraph 60; and Case C‑436/03 Parliament v Council [2006] ECR I‑3733, paragraph 38).
58. Even if divergent information of that kind can, as the French Government contends, be regarded as showing an improvement in the situation, the fact remains that the efforts made cannot excuse the failures that occurred (Case C‑333/99 Commission v France , paragraph 36).
0
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47. To give a useful answer to that question, it should be stated at the outset that there is no dispute that, first, like Article 6(1) and the second paragraph of Article 7 of Decision No 1/80, the first paragraph of Article 7 has direct effect in the Member States, with the result that Turkish nationals fulfilling the conditions which it lays down may directly rely on the rights it confers on them (see, inter alia, Torun , paragraph 19) and that, second, the rights granted by the first paragraph of Article 7 to the child of a Turkish worker with regard to employment in the Member State concerned necessarily imply the existence of a concomitant right of residence for that child, without which the right of access to the employment market and actually to take up paid employment would be rendered totally ineffective (see, inter alia, Case C-467/02 Cetinkaya [2004] ECR I-10895, paragraph 31).
19. With regard more particularly to the second paragraph of Article 7 of Decision No 1/80, the provision with which the national court’s first question is concerned, it must first be noted that the Court has already held that, like Article 6(1) (see Case C-192/89 Sevince [1990] ECR I-3461, paragraph 26) and the first paragraph of Article 7 (Case C-351/95 Kadiman [1997] ECR I‑2133, paragraph 28), that provision has direct effect in the Member States, so that Turkish nationals fulfilling the conditions which it lays down may directly rely on the rights it confers on them (Case C‑355/93 Eroglu [1994] ECR I-5113, paragraph 17, and Akman , paragraph 23).
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58. The possibility for a person to argue in the context of a national proceeding the invalidity of provisions contained in acts of the Union does, it is true, presuppose that the party in question had no right of direct action under Article 230 EC by which it could challenge provisions, the consequences of which it is suffering without having been able to seek their annulment (see, to that effect, TWD Textilwerke Deggendorf , paragraph 23, and Case C‑550/09 E and F [2010] ECR I‑0000, paragraphs 45 and 46). However, that same case-law shows that such a direct action must be admissible beyond any doubt ( E and F , paragraph 48; Case C‑494/09 Bolton Alimentari [2011] ECR I‑0000, paragraph 23).
77. En effet, la réglementation litigieuse considère, en principe, les héritiers ou les donataires tant résidents que non-résidents comme assujettis aux fins de la perception de droits de succession ou de mutation sur des biens immeubles situés en Espagne. Partant, il n’existe entre un résident et un non-résident aucune différence de situation objective de nature à fonder une différence de traitement (voir, en ce sens, arrêt Schumacker, EU:C:1995:31, point 37).
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37 In that regard, it should be recalled that the requirement for a body making a reference to be independent is comprised of two aspects. The first, external, aspect presumes that the court exercises its functions wholly autonomously, without being subject to any hierarchical constraint or subordinated to any other body and without taking orders or instructions from any source whatsoever (see judgments of 17 July 2014, Torresi, C‑58/13 and C‑59/13, EU:C:2014:2088, paragraph 22, and of 6 October 2015, Consorci Sanitari del Maresme, C‑203/14, EU:C:2015:664, paragraph 19), and is thus protected against external interventions or pressure liable to jeopardise the independent judgment of its members as regards proceedings before them (see judgments of 19 September 2006, Wilson, C‑506/04, EU:C:2006:587, paragraph 51; of 9 October 2014, TDC, C‑222/13, EU:C:2014:2265, paragraph 30; and of 6 October 2015, Consorci Sanitari del Maresme, C‑203/14, EU:C:2015:664, paragraph 19).
79. It follows that it must be held that the Commission’s head of claim alleging infringement of Article 49 TFEU is well founded. – Infringement of Article 31 of the EEA Agreement
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59. Where no causal link can be established between the environmental damage and the activity of the operator, the situation falls to be governed by national law in accordance with the conditions referred to in paragraph 46 above (see, to that effect, judgment in ERG and Others , EU:C:2010:126, paragraph 59, and order in Buzzi Unicem and Others , EU:C:2010:129, paragraphs 43 and 48).
52. Il importe de relever, en premier lieu, que la Cour a déjà jugé que les fonctionnaires qui bénéficient d’un régime de pension doivent être considérés comme constituant une catégorie particulière de travailleurs. En effet, ceux-ci ne se distinguent des travailleurs groupés dans une entreprise ou un groupement d’entreprises, dans une branche économique ou un secteur professionnel ou interprofessionnel qu’en raison des caractéristiques propres qui régissent leur relation d’emploi avec l’État, avec d’autres collectivités ou employeurs publics (arrêts précités Griesmar, point 31; Niemi, point 48, et Commission/Italie, point 40).
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28. In those circumstances, Article 234 EC not constituting a means of redress available to the parties to a case pending before a national court, the Court cannot be compelled to evaluate the validity of the act of Community law on the sole ground that that question has been put before it by one of the parties in its written pleadings (see, to that effect, Case C-402/98 ATB and Others [2000] ECR I-5501, paragraphs 30 and 31, and Case C-344/04 IATA and ELFAA [2006] ECR I-403, paragraph 28).
25 It follows that EU nationals working for an EU institution or body in a Member State other than their Member State of origin, such as the appellants in the main proceedings, may not be refused the rights and social advantages which Article 45 TFEU affords them (see judgments of 15 March 1989, Echternach and Moritz, 389/87 and 390/87, EU:C:1989:130, paragraph 12, and of 16 February 2006, Rockler, C‑137/04, EU:C:2006:106, paragraph 16 and the case-law cited).
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41. Although prior authorisation, such as that required by Article 36 of the Law on sickness insurance, constitutes, for both patients and service providers, an obstacle to the freedom to provide services (see, to that effect, Kohll , paragraph 35; Case C‑157/99 Smits and Peerbooms [2001] ECR I‑5473, paragraph 69; Case C‑385/99 Müller-Fauré and van Riet [2003] ECR I‑4509, paragraph 44; and Watts , paragraph 98), the Court has nevertheless held that Article 49 EC does not in principle preclude the right of a patient to receive hospital treatment in another Member State at the expense of the system with which he is registered from being subject to prior authorisation ( Smits and Peerbooms , paragraph 82, and Watts , paragraph 113).
15 IT FOLLOWS FROM THE FOREGOING THAT THE KINGDOM OF THE NETHERLANDS DID NOT ADOPT WITHIN THE PRESCRIBED PERIODS THE PROVISIONS NEEDED TO ENSURE THE FULL IMPLEMENTATION OF THE DIRECTIVE IN QUESTION AND MUST BE DECLARED TO HAVE FAILED TO FULFIL ITS OBLIGATIONS UNDER THE TREATY .
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19. As regards, in the first place, whether Sveda was acting as a taxable person during construction of the recreational path, that is to say, for the purposes of an economic transaction, within the meaning of the second subparagraph of Article 9(1) of the VAT Directive, it should be noted that goods and services may be acquired, by a taxable person, for the purposes of an economic activity within the meaning of that provision, even if the goods are not used immediately for that economic activity (see, to that effect, judgment in Lennartz , C‑97/90, EU:C:1991:315, paragraph 14).
14 It follows from that judgment that a person who acquires goods for the purposes of an economic activity within the meaning of Article 4 does so as a taxable person, even if the goods are not used immediately for such economic activities.
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35 In this context, the Court added that, while that criterion admittedly cannot be regarded as exclusive, inasmuch as pensions paid under statutory social security schemes may reflect, wholly or in part, pay in respect of work, considerations of social policy, of State organisation, of ethics, or even the budgetary concerns which influenced or may have influenced the establishment by the national legislature of a scheme cannot, however, prevail if the pension concerns only a particular category of workers, if it is directly related to the period of service completed and if its amount is calculated by reference to final salary (see judgment of 1 April 2008, Maruko, C‑267/06, EU:C:2008:179, paragraphs 47 and 48 and the case-law cited).
Dans ces conditions, et eu égard au fait, ainsi que l’a rappelé le Tribunal au point 100 de l’arrêt attaqué, que la Commission peut, à tout moment, décider d’élever le niveau du montant de l’amende, y compris par l’application, à des cas d’espèce, de règles de conduite de portée générale telles que les lignes directrices (voir, en ce sens, arrêt du 28 juin 2005, Dansk Rørindustri e.a./Commission, C‑189/02 P, C‑202/02 P, C‑205/02 P à C‑208/02 P et C‑213/02 P, EU:C:2005:408, points 229 et 230), c’est à bon droit que le Tribunal a conclu, au point 107 de l’arrêt attaqué, que les lignes directrices de 2006 et la nouvelle méthode de calcul qu’elles comportent, à supposer que cette dernière ait eu un effet aggravant quant au niveau des amendes infligées, étaient raisonnablement prévisibles pour des entreprises, telles que SLM, à l’époque où l’infraction concernée a été commise et que, partant, en appliquant, dans la décision litigieuse, ces lignes directrices pour calculer le montant de l’amende à infliger pour une infraction commise avant leur adoption, la Commission n’avait pas violé le principe de non‑rétroactivité (voir, par analogie, arrêt du 18 juillet 2013, Schindler Holding e.a./Commission, C‑501/11 P, EU:C:2013:522, point 75 ainsi que jurisprudence citée).
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35 In accordance with Article 48(2) of the Rules of Procedure of the General Court in the version in force at the date of the judgment under appeal, no new plea in law may be introduced in the course of proceedings unless it is based on matters of law or of fact which come to light in the course of the procedure. An argument which does not expand upon an argument raised previously, whether directly or by implication, in the original application and which is not closely connected with that previous argument must be regarded as a new plea (see, to that effect, judgment of 12 November 2009, SGL Carbon v Commission, C‑564/08 P, not published, EU:C:2009:703, paragraphs 20 to 34, and of 16 December 2010, AceaElectrabel Produzione v Commission, C‑480/09 P, EU:C:2010:787, paragraph 111).
35. S’agissant, en premier lieu, de la question de savoir s’il est possible d’apprécier la validité de la note complémentaire litigieuse au regard de la décision de l’ORD, il convient de rappeler que, compte tenu de leur nature et de leur économie, les accords OMC ne figurent pas en principe parmi les normes au regard desquelles la Cour contrôle la légalité des actes des institutions de l’Union. Ce n’est que dans l’hypothèse où l’Union a entendu donner exécution à une obligation particulière assumée dans le cadre de l’OMC ou dans l’occurrence où l’acte de l’Union renvoie expressément à des dispositions précises des accords OMC qu’il appartient à la Cour de contrôler la légalité de l’acte en cause au regard des règles de l’OMC (voir arrêt du 1 er mars 2005, Van Parys, C‑377/02, Rec. p. I‑1465, points 39 et 40 ainsi que jurisprudence citée).
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91. Although the national legislature is entitled to confine to individual public-law rights the rights whose infringement may be relied on by an individual in legal proceedings contesting one of the decisions, acts or omissions referred to in Article 11 of Directive 2011/92, such a limitation cannot be applied as such to environmental protection organisations without disregarding the objectives of that provision (see, to that effect, judgment in Bund für Umwelt und Naturschutz Deutschland, Landesverband Nordrhein-Westfalen , C‑115/09, EU:C:2011:289, paragraph 45).
70. Inasmuch as it involves changes and costs on such a scale for those undertakings, the obligation to contract renders access to the Italian market less attractive and, if they obtain access to that market, reduces the ability of the undertakings concerned to compete effectively, from the outset, against undertakings traditionally established in Italy (see, to that effect, CaixaBank France , paragraphs 13 and 14).
0
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51 It is the Court’s established case-law that, when appraising the requirement of selectivity, Article 107(1) TFEU requires assessment of whether, under a particular legal regime, a national measure is such as to favour ‘certain undertakings or the production of certain goods’ in comparison with others which, in the light of the objective pursued by that regime, are in a comparable factual and legal situation (judgment of 15 November 2011, Commission and Spain v Government of Gibraltar and United Kingdom, C‑106/09 P and C‑107/09 P, EU:C:2011:732, paragraph 75 and the case-law cited).
8 In accordance with that general rule of interpretation, it is necessary, in carrying out the tariff classification of a product, to identify, from among the materials of which it is composed, the one which gives it its essential character . This may be done by determining whether the product would retain its characteristic properties if one or other of its constituents were removed from it .
0
867,528
19 The first point to be noted is that since the judgment in Case C-192/89 Sevince v Staatssecretaris van Justitie [1990] ECR I-3461, paragraph 26, the Court has consistently held that Article 6(1) of Decision No 1/80 has direct effect in the Member States and that Turkish nationals who satisfy its conditions may therefore rely directly on the rights which the three indents of that provision confer on them progressively, according to the duration of their employment in the host Member State (see, most recently, Case C-36/96 Günaydin v Freistaat Bayern [1997] ECR I-5143, paragraph 24, and Case C-98/96 Ertanir v Land Hessen [1997] ECR I-5179, paragraph 24).
35. However, it must be recalled that the Court has specified that this rule cannot be applied ex post to a right to annual leave accumulated during a period of full-time work. Thus, it cannot be inferred from the relevant provisions of Directive 2003/88 or from Clause 4.2 of the framework agreement on part-time work that national legislation may provide, among the conditions for the exercise of the right to paid annual leave, for the partial loss of the right to leave accumulated over a reference period (see Zentralbetriebsrat der Landeskrankenhäuser Tirols , paragraphs 33 and 34).
0
867,529
66. As the Court has held (see the judgments cited above in Commission v Portugal , paragraph 47, Commission v France , paragraph 43, and Commission v Belgium , paragraph 43), it is undeniable that, depending on the circumstances, certain concerns may justify the retention by Member States of a degree of influence within undertakings that were initially public and subsequently privatised, where those undertakings are active in fields involving the provision of services in the public interest or strategic services.
34. Moreover, the adjustment surtax itself cannot be regarded as a withholding tax prohibited under Article 5(1) of the Directive, since the taxable person is not the holder of the shares but the company making the distribution (see, to that effect, Burda , paragraphs 55 and 56).
0
867,530
26. It should be remembered that, according to settled case-law, although direct taxation falls within their competence, Member States must none the less exercise that competence consistently with Community law and, in particular, avoid any discrimination on grounds of nationality (Case C-80/94 Wielockx [1995] ECR I-2493, paragraph 16, Case C-107/94 Asscher [1996] ECR I-3089, paragraph 36, Royal Bank of Scotland , cited above, paragraph 19, Baars , cited above, paragraph 17, and Joined Cases C-397/98 and C-410/98 Metallgesellschaft and Others [2001] ECR I-1727, paragraph 37). The existence of an obstacle to freedom of establishment
43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC.
0
867,531
34. As regards, next, recital 22 in the preamble to Directive 2000/78, under which ‘[the] Directive is without prejudice to national laws on marital status and the benefits dependent thereon’, it need only be recalled that the Court has already ruled on the scope of that recital, at paragraphs 58 to 60 of its judgment in Maruko.
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
867,532
39. According to settled case-law, the need for a uniform application of European Union law and the principle of equality require that the terms of a provision of European Union law which makes no express reference to the law of the Member States for the purpose of determining its meaning and scope must normally be given an independent and uniform interpretation throughout the European Union (see, inter alia, Case C-5/08 Infopaq International [2009] ECR I-6569, paragraph 27; Case C-34/10 Brüstle [2011] ECR I-9821, paragraph 25; and judgment of 26 April 2012 in Case C-510/10 DR and TV2 Danmark , paragraph 33).
109 The ban on exports to third countries was appropriate since it ensured the effectiveness of the measure by containing within the territory of the United Kingdom all animals and products likely to be infected with BSE. It would not have been possible, by limiting the number of third countries from which imports were authorised and by imposing import controls, wholly to exclude the possible re-importation of meat in another form or to prevent deflections of trade.
0
867,533
27. In order to provide a satisfactory answer to the national court which has referred a question to it, the Court of Justice may deem it necessary to consider provisions of Community law to which the national court has not referred in its question (Case C-315/88 Bagli Pennacchiotti [1990] ECR I-1323, paragraph 10, and Case C-107/98 Teckal [1999] ECR I-8121, paragraph 39).
72 Nor are the elements of the human body patentable in themselves and their discovery cannot be the subject of protection. Only inventions which combine a natural element with a technical process enabling it to be isolated or produced for an industrial application can be the subject of an application for a patent.
0
867,534
20. First of all, it is settled case-law that the purpose of the pre-litigation procedure is to give the Member State concerned an opportunity to comply with its obligations under Community law, on the one hand, and, on the other, to avail itself of its right to defend itself against the objections formulated by the Commission (see, in particular, Case C-484/04 Commission v United Kingdom [2006] ECR I-7471, paragraph 24, and the case-law cited).
22 Consequently, the reply to be given to the first question is that a benefit which is granted automatically to families meeting certain objective criteria, relating in particular to their size, income and capital resources, must be considered a family benefit for the purposes of Article 4(1)(h) of Regulation No 1408/71. The second question
0
867,535
63 According to the Court' s judgment in Suiker Unie (cited above, at paragraphs 26 and 173), a concerted practice refers to a form of coordination between undertakings which, without having been taken to the stage where an agreement properly so-called has been concluded, knowingly substitutes for the risks of competition practical cooperation between them. In the same judgment, the Court added that the criteria of coordination and cooperation must be understood in the light of the concept inherent in the provisions of the Treaty relating to competition that each economic operator must determine independently the policy which he intends to adopt on the Common Market.
15. In that connection, it should be pointed out that it is settled case-law that the need to provide an interpretation of Community law which will be of use to the referring court makes it necessary that the referring court define the factual and legal context of the questions it is asking or, at the very least, explain the factual circumstances on which those questions are based (see, inter alia, Case C-67/96 Albany [1999] ECR I‑5751, paragraph 39; Joined Cases C-51/96 and C-191/97 Deliège [2000] ECR I‑2549, paragraph 30; and Case C-506/04 Wilson [2006] ECR I‑8613, paragraph 38).
0
867,536
29 Secondly, as regards the principle of fiscal neutrality, which was intended by the EU legislature to reflect, in matters relating to VAT, the general principle of equal treatment, it must be held that taxpayers who have not complied with their tax obligations, in particular their obligation to register, are not in a situation comparable to that of taxpayers who comply with their obligation to register (see, by analogy, judgment of 5 October 2016, Maya Marinova, C‑576/15, EU:C:2016:740, paragraph 49). Therefore, the principle of fiscal neutrality cannot be interpreted as precluding the obligation of providing a guarantee, such as that at issue in the main proceedings.
49 Second, as regards the principle of fiscal neutrality which was intended by the EU legislature to reflect, in matters relating to VAT, the general principle of equal treatment (see judgments of 29 October 2009, NCC Construction Danmark, C‑174/08, EU:C:2009:669, paragraph 41, and of 5 March 2015, Commission v Luxembourg, C‑502/13, EU:C:2015:143, paragraph 50), it must be held that taxpayers who have committed tax evasion consisting, inter alia, in the concealment of taxable transactions and the resulting revenue are not in a situation comparable to that of taxpayers who comply with their obligations in relation to accounting, filing VAT returns and the payment of VAT. Accordingly, that principle cannot legitimately be invoked by a taxable person who has intentionally participated in tax evasion and who has jeopardised the operation of the common system of VAT (see, to that effect, judgments of 18 December 2014, Schoenimport Italmoda Mariano Previti and Others, C‑131/13, C‑163/13 and C‑164/13, EU:C:2014:2455, paragraph 48, and of 28 July 2016, Astone, C‑332/15, EU:C:2016:614, paragraph 58).
1
867,537
30. Accordingly, that notice was published in 2001 in the ‘C’ series of the Official Journal of the European Union , which, by contrast with the ‘L’ series of the Official Journal, is not intended for the publication of legally binding measures, but only of information, recommendations and opinions concerning the European Union (see, by analogy, Case C-410/09 Polska Telefonia Cyfrowa [2011] ECR I-3853, paragraph 35).
19 Given the reasons explained in paragraph 44 of the Barber judgment for limiting its effects in time, it must be made clear that equality of treatment in the matter of occupational pensions may be claimed only in relation to benefits payable in respect of periods of employment subsequent to 17 May 1990, the date of the Barber judgment, subject to the exception in favour of workers or those claiming under them who have, before that date, initiated legal proceedings or raised an equivalent claim under the applicable national law.
0
867,538
32. The Court has, indeed, had occasion to rule that a Member State can exercise its right under Article 8(2) of Directive 91/439 to apply its own provisions on withdrawal of the right to drive to the holder of a driving licence issued by another Member State only by reason of some conduct of the person concerned after he has obtained that driving licence (see judgments in Wiedemann and Funk , paragraph 59; and orders in Zerche and Others , paragraph 56; Halbritter , paragraph 38; and Kremer , paragraph 35).
31. Furthermore, as the Advocate General has observed in point 40 of his Opinion, the Belgian Government has not contested Argenta’s submission that a Belgian company financed with equity capital may benefit from the deduction for risk capital even if its foreign permanent establishment – which does not itself have any equity capital – alone makes profits, which will ultimately be attributed to that company, under Belgian legislation, for the purposes of calculating the deduction.
0
867,539
42 According to that case-law, the ‘habitual residence’ of a child corresponds to the place which reflects some degree of integration by the child in a social and family environment. That place must be established by the national courts, taking account of all the circumstances of fact specific to each individual case (judgments of 2 April 2009, A, C‑523/07, EU:C:2009:225, paragraphs 42 and 44, and of 22 December 2010, Mercredi, C‑497/10 PPU, EU:C:2010:829, paragraph 47).
23. In order to calculate the relief which the taxpayer concerned may claim, the tax on total income is multiplied by the proportionality factor.
0
867,540
41. It is not, however, in dispute that the aim of Article 39 EC would not be met if, through exercising their right to freedom of movement, migrant workers were to lose social security advantages guaranteed to them by the laws of a Member State. Such a consequence might discourage Community workers from exercising their right to freedom of movement and would therefore constitute an obstacle to that freedom (see Case C‑349/87 Paraschi [1991] ECR I‑4501, paragraph 22, and van Munster , paragraph 27).
14 IT IS FOR THE NATIONAL COURT TO MAKE THE NECESSARY FACTUAL APPRAISAL , IN THE LIGHT OF THE CRITERIA FOR INTERPRETATION SET OUT ABOVE , IN ORDER TO ESTABLISH WHETHER OR NOT THERE IS A TRANSFER IN THE SENSE INDICATED ABOVE .
0
867,541
16. It should first of all be stated that, after the present reference for a preliminary ruling was lodged by the referring court, the Court gave judgment in Case C‑381/08 Car Trim [2010] ECR I-0000, in which it held, in paragraph 2 of the operative part, that the first indent of Article 5(1)(b) of the Regulation must be interpreted as meaning that, in the case of a sale involving carriage of goods, the place where, under the contract, the goods sold were delivered or should have been delivered must be determined on the basis of the provisions of that contract. Where it is impossible to determine the place of delivery on that basis, without reference to the substantive law applicable to the contract, that place is the place where the physical transfer of the goods took place, as a result of which the purchaser obtained, or should have obtained, actual power of disposal over those goods at the final destination of the sales transaction.
98 The Court must observe here that, according to settled case-law, Commission decisions intended to find infringements of competition rules, issue directions and impose pecuniary sanctions must state the reasons on which they are based, in accordance with Article 190 of the EEC Treaty, which requires the Commission to set out the reasons which prompted it to adopt a decision, so that the Court can exercise its power of review and Member States and nationals concerned know the basis on which the Treaty has been applied (see the judgment in Case C-137/92 P Commission v BASF and Others [1994] ECR I-2555, paragraph 66).
0
867,542
52. After summarising the Court’s consistent case-law to the effect that both the very concept of public policy within the meaning of that provision and the relevant criteria in that regard and the guarantees on which the person concerned may rely in that context must be interpreted by analogy with the principles recognised for Union nationals in connection with Article 48(3) of the EEC Treaty (which became Article 48(3) EC, now Article 39(3) EC), as implemented and given specific expression in Directive 64/221 (see, inter alia, Case C‑340/97 Nazli [2000] ECR I‑957, paragraphs 55, 56 and 63; Case C‑136/03 Dörr and Ünal [2005] ECR I‑4759, paragraphs 62 and 63 and the case-law cited; and Bozkurt , paragraph 55 and the case-law cited), the Verwaltungsgerichtshof Baden-Württemberg asks the Court whether the rules laid down in that directive should be applied by analogy to Turkish nationals, as that directive has been repealed by Directive 2004/38 and the time-limit for transposition of the latter directive has expired.
44. It will thus be for the national court to determine whether the appraisal made by the Commissioners corresponds to the analysis described in the preceding paragraph of this judgment. – The third question
0
867,543
26. Furthermore, the Court has held that, in order to ensure the coherent application of the competition rules in the Member States, a cooperation mechanism between the Commission and the national competition authorities was set up by the Regulation, as part of the general principle of sincere cooperation (see, to that effect, Case C‑429/07 X [2009] ECR I‑4833, paragraphs 20 and 21).
33. Under the 9th, 10th and 12th recitals of the preamble to the directive, its purpose is to promote and protect investment in data ‘storage’ and ‘processing’ systems which contribute to the development of an information market against a background of exponential growth in the amount of information generated and processed annually in all sectors of activity. It follows that the expression ‘investment in … the obtaining, verification or presentation of the contents’ of a database must be understood, generally, to refer to investment in the creation of that database as such.
0
867,544
58. In the light, particularly, of the information in the order for reference and reproduced in paragraph 25 of this judgment, it must be pointed out, in addition, that, as follows from consistent case‑law, in the face of directly applicable Treaty provisions, such as Article 49 EC, it is for the national court, to the full extent of its discretion under national law, to interpret and apply domestic law in conformity with the requirements of Community law and, where this is not possible, to disapply any incompatible domestic provisions (Case 157/86 Murphy and Others [1988] ECR 673, paragraph 11, and Case C‑200/91 Coloroll Pension Trustees [1994] ECR I‑4389, paragraph 29).
34. Il ressort d’une jurisprudence constante que l’État membre destinataire d’une décision l’obligeant à récupérer des aides illégales est tenu, en vertu de l’article 249 CE, de prendre toutes les mesures propres à assurer l’exécution de cette décision (voir arrêts du 12 décembre 2002, Commission/Allemagne, C‑209/00, Rec. p. I‑11695, point 31; du 26 juin 2003, Commission/Espagne, C‑404/00, Rec. p. I‑6695, point 21, et du 5 octobre 2006, Commission/France, C‑232/05, Rec. p. I‑10071, point 42). L’État membre doit, en principe, parvenir à un recouvrement effectif des sommes dues (voir, en ce sens, arrêts du 12 mai 2005, Commission/Grèce, C‑415/03, Rec. p. I‑3875, point 44, et Commission/France, précité, point 42).
0
867,545
36 Directive 2001/83 pursues different objectives from those pursued by the CN. In order to maintain the coherence between the interpretation of the CN and that of the HS, which is established by an international convention to which the European Union is a contracting party, the fact that a product has a marketing authorisation as a medicinal product within the meaning of Directive 2001/83 cannot be decisive as regards assessing whether that product falls within the category of ‘medicaments’ within the meaning of CN heading 3004 (see, to that effect, judgments of 12 March 1998, Laboratoires Sarget, C‑270/96, EU:C:1998:103, paragraph 25, and of 4 March 2015, Oliver Medical, C‑547/13, EU:C:2015:139, paragraph 53).
59. It follows that a provision such as Article 54 CISA must be regarded as respecting the essence of the ne bis in idem principle enshrined in Article 50 of the Charter.
0
867,546
23 The third paragraph of Article 14 of the ECSC Treaty provides that "Recommendations shall be binding as to the aims to be pursued but shall leave the choice of the appropriate methods for achieving these aims to those to whom the recommendations are addressed". Although that provision leaves Member States free to choose the ways and means of implementing a recommendation, that freedom does not affect the obligation imposed on all the Member States to which the recommendation is addressed to adopt, in their national legal systems, all the measures necessary to ensure that the recommendation is fully effective, in accordance with the objective which it pursues (see, to that effect, Case 14/83 Von Colson and Kamann v Land Nordrhein-Westfalen [1984] ECR 1891 (concerning directives), paragraph 15).
21 That finding, made by the Court made in respect of a situation where female workers were disadvantaged in comparison with male workers, applies irrespective of which group is disadvantaged on grounds of sex.
0
867,547
42. According to consistent case-law, for a national tax provision to be capable of being regarded as compatible with the provisions of the Treaty on the free movement of capital, the resulting difference in treatment must concern situations which are not objectively comparable or be justified by overriding reasons in the public interest ( Amurta , paragraph 32 and case-law cited).
50. In that regard, it is possible to provide the referring court with some further guidelines in the light of the information it sent to the Court. Thus, it must be held that, in any event, the management of AUTs and OEICs, which are collective investment undertakings as defined in the UCITS Directive, is exempt from VAT in the United Kingdom. Although, at present, ITCs are not collective investment undertakings within the meaning of the UCITS Directive, the fact remains that, as the referring court observes, AUTs, OEICs and ITCs are three forms of special investment which spread risk. In addition, the referring court considers that ITCs, like AUTs and OEICs, involve investment in securities through the intermediary of a collective investment undertaking which allows private investors to invest in wide-ranging investment portfolios and thus reduce the stock market risk.
0
867,548
93. As the Commission observes, in the case of an authorisation procedure for carrying out an activity, in its application of the national provisions the Member State concerned must take into account the knowledge and qualifications already acquired by the party concerned in another Member State (see, to that effect, Vlassopoulou , paragraph 15). In the context of this authorisation procedure, the examination of abilities and qualifications must be carried out by the national authorities in accordance with a procedure in conformity with the requirements of Community law concerning the effective protection of the fundamental rights conferred by the Treaty on Community subjects. Consequently, reasons must be given for a decision taken following that examination and it must be capable of being made the subject of judicial proceedings (see, to that effect, Case 222/86 Heylens and Others [1987] ECR 4097, paragraph 17, and Vlassopoulou , paragraph 22).
20. Quant à la question de savoir si la juridiction de renvoi peut retenir sa compétence en application de l’article 5, point 1, sous a), du règlement n° 44/2001, il y a lieu de rappeler d’emblée que, conformément à une jurisprudence constante de la Cour, la notion de «matière contractuelle» visée à cette disposition doit recevoir une interprétation autonome, à la lumière de la genèse, des objectifs et du système de ce règlement (voir en ce sens, notamment, arrêt ÖFAB, précité, point 27).
0
867,549
70. Second, it must be recalled that respect for the right to a fair hearing in any procedure brought against a person which may lead to an act adversely affecting that person in particular a procedure which may lead to the imposition of penalties, constitutes a fundamental principle of Community law. That principle requires that any person on whom a penalty may be imposed must be placed in a position in which he can effectively make known his view of the matters on the basis of which the penalty is imposed and can produce any evidence relevant to his defence (see Case C-142/87 Belgium v Commission [1990] ECR I-959 (‘ Tubemeuse ’), paragraphs 46 and 47; Case C-135/92 Fiskano v Commission [1994] ECR I-2885, paragraphs 39 and 40; and BGL , paragraph 52).
65. It therefore falls to the national courts to assess on a case-by-case basis whether there are any relevant factors on the basis of which it may be concluded that an offer for sale, displayed on an online marketplace accessible from the territory covered by the trade mark, is targeted at consumers in that territory. When the offer for sale is accompanied by details of the geographic areas to which the seller is willing to dispatch the product, that type of detail is of particular importance in the said assessment.
0
867,550
40. According to settled case-law, in the interests of legal certainty and ease of verification, the decisive criterion for the classification of goods for customs tariff purposes is in general to be found in their objective characteristics and properties as defined in the wording of the relevant heading of the CN and of the notes to the sections or chapters (see, in particular, Case C‑42/99 Eru Portuguesa [2000] ECR I-7691, paragraph 13; Case C‑495/03 Intermodal Transports [2005] ECR I-8151, paragraph 47; Case C‑445/04 Possehl Erzkontor [2005] ECR I-0000, paragraph 19; and Case C-500/04 Proxxon [2006] ECR I-0000, paragraph 21).
36. In that regard, the fact that the beneficiary of the agri-environmental aid continued to fulfil the other conditions for the grant of that aid, and in particular his obligations relating to the use of the areas concerned, cannot prevent the exclusion from the benefit of that aid to which failure to comply with one of those conditions gives rise. The grant of that aid is subject to compliance with all of the eligibility conditions throughout the duration of the agri-environmental project to which that beneficiary has committed, with the result that failure to comply with one of those conditions is sufficient, in itself, to give rise to that exclusion.
0
867,551
61. Such jurisdiction was conferred on the Community judicature by Article 17 of Regulation No 17. The Community judicature is therefore empowered, in addition to carrying out a mere review of the lawfulness of the penalty, to substitute its own appraisal for the Commission’s and, consequently, to cancel, reduce or increase the fine or penalty payment imposed (see, to that effect, Joined Cases C‑238/99 P, C‑244/99 P, C-245/99 P, C‑247/99 P, C‑250/99 P to C‑252/99 P and C‑254/99 P Limburgse Vinyl Maatschappij and Others v Commission [2002] ECR I‑8375, paragraph 692).
20 The general interest in consumer protection and in the conservation of the national historical and artistic heritage can constitute an overriding reason justifying a restriction on the freedom to provide services. However, the requirement in question contained in the Italian legislation goes beyond what is necessary to ensure the safeguarding of that interest inasmuch as it makes the activities of a tourist guide accompanying groups of tourists from another Member State subject to possession of a licence.
0
867,552
24. It must be observed at the outset that the exemption from anti-dumping duties may be made only under certain conditions, in cases specifically provided for, and thus constitutes an exception to the normal regime for anti-dumping duties. The provisions which provide for such an exemption are, therefore, to be interpreted strictly (see, by analogy, Söhl & Söhlke , C‑48/98, EU:C:1999:548, paragraph 52, and Isaac International , C‑371/09, EU:C:2010:458, paragraph 42).
22. Indeed, as the Advocate General has pointed out in point 25 of his Opinion, it appears from the travaux préparatoires to the directives which preceded Directive 2009/103 which that directive consolidated in the field of insurance that the powers enjoyed by the representative of an insurance undertaking in the victim’s State of residence had, in the legislature’s mind, the objective of including the authority to accept service of judicial documents, albeit to a limited extent since it was not to affect the rules of private international law relating to the conferral of jurisdiction.
0
867,553
29. The concept of independence, which is inherent in the task of adjudication, implies above all that the body in question acts as a third party in relation to the authority which adopted the contested decision (judgment in RTL Belgium , C‑517/09, EU:C:2010:821, paragraph 38 and the case-law cited).
37. The requirement in Regulation No 469/2009 that the ‘product’ must be covered, as a medicinal product, by a MA confirms that approach in that that requirement does not in itself rule out the possibility that the MA may cover other active ingredients contained in such a medicinal product. Moreover, in accordance with Article 4 of Regulation No 469/2009, a SPC is intended to protect the ‘product’ covered by the MA, not the medicinal product as such.
0
867,554
47. As regards the financial consequences which might ensue for a Member State in the context of a reference for a preliminary ruling, they do not in themselves justify limiting the temporal effects of the ruling ( Santander Asset Management SGIIC and Others , paragraph 62, and Mednis , paragraph 44).
20. Neither the provisions of the EC Treaty on competition nor Regulation No 1/2003 lay down common rules on leniency or common rules on the right of access to documents relating to a leniency procedure which have been voluntarily submitted to a national competition authority pursuant to a national leniency programme.
0
867,555
88. It follows from the case-law that the provision which forms the legal basis of an act and empowers the Union institution to adopt the act in question must be in force at the time when the act is adopted (see, to that effect, Case C‑269/97 Commission v Council [2000] ECR I‑2257, paragraph 45) and that procedural rules are generally held to apply from the time of their entry into force (see, to that effect, Joined Cases 212/80 to 217/80 Meridionale Industria Salumi and Others [1981] ECR 2735, paragraph 9, and Case C‑201/04 Molenbergnatie [2006] ECR I‑2049, paragraph 31).
91. National legislation intended to apply only to those shareholdings which enable the holder to exert a definite influence on a company’s decisions and to determine its activities falls within the scope of Article 49 TFEU on freedom of establishment (see Test Claimants in the FII Group Litigation , paragraph 37; Case C‑81/09 Idrima Tipou [2010] ECR I‑10161, paragraph 47; Accor , paragraph 32; and Case C‑31/11 Scheunemann [2012] ECR, paragraph 23).
0
867,556
28. Next, the intended use of a product may also constitute an objective criterion for classification if it is inherent to the product, and that inherent character must be capable of being assessed on the basis of the product’s objective characteristics and properties (see Case C‑183/06 RUMA [2007] ECR I-1559, paragraph 36, and Olicom , paragraph 18).
18 ACCORDINGLY , IN SO FAR AS NO PROVISIONS OF COMMUNITY LAW ARE RELEVANT , IT IS FOR THE NATIONAL LEGAL SYSTEM OF EACH MEMBER STATE TO LAY DOWN THE DETAILED RULES AND CONDITIONS FOR THE COLLECTION OF COMMUNITY REVENUES IN GENERAL AND AGRICULTURAL LEVIES IN PARTICULAR AND TO DETERMINE THE AUTHORITIES RESPONSIBLE FOR COLLECTION AND THE COURTS HAVING JURISDICTION TO DECIDE DISPUTES TO WHICH THAT COLLECTION MAY GIVE RISE BUT SUCH PROCEDURES AND CONDITIONS MAY NOT MAKE THE SYSTEM FOR COLLECTING COMMUNITY CHARGES AND DUES LESS EFFECTIVE THAN THAT FOR COLLECTING NATIONAL CHARGES AND DUES OF THE SAME KIND .
0
867,557
98 On this point, the Court has consistently held that, in the particular context of the preparation of decisions relating to the clearance of accounts, the statement of reasons for a decision must be regarded as sufficient if the Member State to which the decision was addressed was sufficiently involved in the process by which the decision came about and was aware of the reasons for which the Commission took the view that it must not charge the sum in dispute to the EAGGF (see Case C-22/89 Netherlands v Commission [1990] ECR I-4799, paragraph 18, and Case C-27/94 Netherlands v Commission, cited above, paragraph 36).
78. Dans de telles conditions, admettre que l’État membre de résidence du contribuable doive néanmoins permettre la déduction des pertes immobilières des bénéfices imposables dans cet État membre reviendrait à obliger ce dernier à supporter les conséquences défavorables découlant de l’application de la législation fiscale adoptée par l’État membre sur le territoire duquel est sis l’immeuble.
0
867,558
34. Second, it must be pointed out that the aims of Regulation No 3887/92 are, as set out in the seventh and ninth recitals in its preamble, to monitor effectively compliance with the provisions on Community aid and to adopt provisions which prevent and penalise irregularities and fraud effectively (see, to that effect, Case C‑295/02 Gerken [2004] ECR I‑6369, paragraph 41, and Case C‑45/05 Maatschap Schonewille‑Prins [2007] ECR I‑0000, paragraph 63).
63. Next, it must be pointed out that the aims of Regulation No 3887/92 are, as set out in the seventh and ninth recitals in its preamble, to monitor effectively compliance with the provisions on Community aid and to adopt provisions which prevent and penalise irregularities and fraud effectively (see Case C-63/00 Schilling and Nehring [2002] ECR I-4483, paragraph 25, and Gerken , paragraph 41).
1
867,559
65. In 1976, the Council adopted a new method for adjusting remuneration, as is apparent from Case 59/81 Commission v Council , paragraphs 9 to 13. Subsequently, another method of adjusting remuneration was laid down for a period of 10 years by Council Decision 81/1061/Euratom, ECSC, EEC of 15 December 1981 amending the method of adjusting the remuneration of officials and other servants of the Communities (OJ 1981 L 386, p. 6).
43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC.
0
867,560
43. In principle, the assessment by the Court of First Instance of the probative value of a document may not be subjected to review by the Court in appeal proceedings. As is clear from Article 32d(1) CS and Article 51 of the ECSC Statute of the Court of Justice, an appeal lies on a point of law only. The Court of First Instance therefore has sole jurisdiction to find and appraise the relevant facts and to assess the evidence, except where those facts and that evidence have been distorted (see, to that effect, Case C-136/92 P Commission v Brazzelli Lualdi and Others [1994] ECR I-1981, paragraphs 49 and 66; Joined Cases C-238/99 P, C-244/99 P, C-245/99 P, C-247/99 P, C-250/99 P, C-251/99 P, C-252/99 P and C-254/99 P Limburgse Vinyl Maatschappij and Others v Commission [2002] ECR I-8375, paragraph 194; and Case C-312/00 P Commission v Camar and Tico [2002] ECR I-11355, paragraph 69).
39. En outre, ainsi qu’il ressort des explications fournies par la République italienne lors de l’audience, la réponse à la question de savoir si New Interline a poursuivi ses activités depuis l’ouverture de la procédure de concordat préventif et, en particulier, depuis l’expiration du délai prévu à l’article 3, paragraphe 2, de la décision 2008/697 demeure incertaine.
0
867,561
54. As to the second condition, the decisive test for finding that a breach of Community law is sufficiently serious is whether the Community institution concerned manifestly and gravely disregarded the limits on its discretion (see the judgments cited above Brasserie du pêcheur and Factortame , paragraph 55, and Bergaderm and Goupil v Commission , paragraph 43). Where that institution has only considerably reduced, or even no, discretion, the mere infringement of Community law may be sufficient to establish the existence of a sufficiently serious breach (Case C-5/94 Hedley Lomas [1996] ECR I-2553, paragraph 28; Joined Cases C-178/94, C-179/94 and C-188/94 to C-190/94 Dillenkofer and Others [1996] ECR I-4845, paragraph 25; Case C-127/95 Norbrook Laboratories [1998] ECR I-1531, paragraph 109; Case C-424/97 Haim [2000] ECR I-5123, paragraph 38, and Bergaderm and Goupil v Commission , cited above, paragraph 44).
6 IN THE REPORT SUBMITTED TO THE NATIONAL GOVERNMENTS AT THE SAME TIME AS THE DRAFT CONVENTION ( OFFICIAL JOURNAL 1979 , C 59 , P . 1 ) THAT EXTENSION TO THE CRIMINAL FIELD IS JUSTIFIED BY REFERENCE TO THE CONSEQUENCES WHICH A JUDGMENT OF A CRIMINAL COURT MAY ENTAIL IN CIVIL AND COMMERCIAL MATTERS IF THOSE CONSEQUENCES THEMSELVES COME WITHIN THE AMBIT OF THE CONVENTION .
0
867,562
62. The French Government's argument that no individual has ever lodged a complaint alleging incorrect application of the first subparagraph of Article 3(2) of Directive 90/313 must be rejected in the light of the Court's case-law, according to which failure to comply with an obligation imposed by a rule of Community law is itself sufficient to constitute the breach, and the fact that such a failure had no adverse effects is irrelevant (see Case C-392/96 Commission v Ireland [1999] ECR I-5901, paragraphs 60 and 61, and Case C-333/99 Commission v France [2001] ECR I-1025, paragraph 37). It also follows that the argument that there has been no known case in practice in which the directive was infringed cannot be accepted (see Case C-131/88 Commission v Germany [1991] ECR I-825, paragraph 9).
27 In accordance with the Court’s settled case-law, it is for the national court to assess whether the material put before it discloses, having regard to the economic and commercial reality of the transactions concerned, the characteristics of a single transaction, the contractual structure of that transaction notwithstanding (see, to that effect, judgments of 21 February 2008, Part Service, C‑425/06, EU:C:2008:108, paragraph 54, and of 20 June 2013, Newey, C‑653/11, EU:C:2013:409, paragraphs 42 to 45) and taking into consideration all the circumstances in which that transaction takes place (see, to that effect, judgment of 2 December 2010, Everything Everywhere, C‑276/09, EU:C:2010:730, paragraph 26 and the case-law cited).
0
867,563
38 The essential function of the trade mark would be jeopardised if, failing any consent on the proprietor’s part, that proprietor could not oppose the import of an identical or similar product bearing an identical trade mark or one liable to lead to confusion, which had been manufactured and put into circulation in another Member State by a third party having no economic link with that proprietor (see, to that effect, judgments of 17 October 1990, HAG GF, C‑10/89, EU:C:1990:359, paragraphs 15 and 16, and of 22 June 1994, IHT Internationale Heiztechnik and Danziger, C‑9/93, EU:C:1994:261, paragraphs 33 to 37).
39. At the outset, it should be noted that the aim of those directives is to improve the operation of the internal market in electricity and gas. Non-discriminatory, transparent and fairly priced network access is necessary for competition to function and of paramount importance in completing the internal electricity and gas market (see, to that effect, Sabatauskas and Others , C‑239/07, EU:C:2008:551, paragraph 31).
0
867,564
44 However, the Court has noted that the exceptions provided for in Article 5 of Directive 2001/29 must be applied in a manner consistent with the principle of equal treatment, affirmed in Article 20 of the Charter of Fundamental Rights of the European Union, which, according to the Court’s established case-law, requires that comparable situations must not be treated differently and that different situations must not be treated in the same way unless such treatment is objectively justified (judgment of 5 March 2015, Copydan Båndkopi, C‑463/12, EU:C:2015:144, paragraphs 31 and 32 and the case-law cited).
95. It is true that, as the Kingdom of Belgium observes, the notary’s verification of those facts pursues an objective in the public interest, namely to guarantee the lawfulness and legal certainty of documents entered into by individuals. However, the mere pursuit of that objective cannot justify the powers necessary for that purpose being reserved exclusively to notaries who are nationals of the Member State concerned.
0
867,565
79. In accordance with settled case-law, the question whether the statement of reasons for a decision meets the requirements of Article 296 TFEU must be assessed with regard not only to its wording but also to its context (see, to this effect, judgments in Delacre and Others v Commission , C‑350/88, EU:C:1990:71, paragraph 16 and the case-law cited, and Council v Bamba , C‑417/11 P, EU:C:2012:718, paragraph 53 and the case-law cited). In particular, the reasons given for a measure adversely affecting persons are sufficient if that measure was adopted in a context which was known to them (see, to this effect, judgment in Council v Bamba , C‑417/11 P, EU:C:2012:718, paragraph 54 and the case-law cited).
29. D’autre part, il convient de rappeler que, dans le cadre d’une procédure visée à l’article 267 TFUE, lequel est fondé sur une nette séparation des fonctions entre les juridictions nationales et la Cour, toute appréciation des faits relève de la compétence du juge national. La Cour, en particulier, est uniquement habilitée à se prononcer sur l’interprétation ou la validité d’un texte de l’Union à partir des faits qui lui sont indiqués par la juridiction nationale (voir arrêt du 8 mai 2008, Danske Svineproducenter, C‑491/06, Rec. p. I‑3339, point 23 et jurisprudence citée).
0
867,566
46. A strict interpretation of the concept of animal carcases is, in addition, consistent with the case-law of the Court according to which the concept of waste cannot be interpreted restrictively (see Joined Cases C‑418/97 and C-419/97 ARCO Chemie Nederland and Others [2000] ECR I-4475, paragraphs 37 to 40, and Case C-9/00 Palin Granit and Vehmassalon kansanterveystyön kuntayhtymän hallitus [2002] ECR I‑3533, ‘ Palin Granit ’, paragraph 23), which implies a strict interpretation of the exceptions to the concept of waste.
40 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, such as providing information to the other party and receiving and processing applications for subscription to the securities which form the subject-matter of the contract. In such a case, the subcontractor occupies the same position as the party selling the financial product and is not therefore an intermediary who does not occupy the position of one of the parties to the contract, within the meaning of the provision in question.
0
867,567
32 According to settled case-law of the Court, it is apparent from both its title, preamble, content and purpose that Directive 2000/78 seeks to lay down a general framework in order to guarantee equal treatment ‘in employment and occupation’ to all persons, by offering them effective protection against discrimination on one of the grounds covered by Article 1, which include age (see, inter alia, judgments of 16 October 2007 in Palacios de la Villa, C‑411/05, EU:C:2007:604, paragraph 42; of 13 September 2011 in Prigge and Others, C‑447/09, EU:C:2011:573, paragraph 39; and of 13 November 2014 in Vital Pérez, C‑416/13, EU:C:2014:2371, paragraph 28).
17 FOR A NEW FACT TO BE ABLE TO JUSTIFY THE RAISING OF A FRESH ISSUE DURING THE PROCEEDINGS THE FACT MUST NOT HAVE EXISTED OR MUST NOT HAVE BEEN KNOWN TO THE APPLICANT WHEN THE ACTION WAS COMMENCED . SINCE MEASURES ADOPTED BY THE COMMUNITY INSTITUTIONS ARE PRESUMED TO BE VALID UNTIL SUCH TIME AS THE COURT MAY DECLARE THEM INCOMPATIBLE WITH THE TREATIES ESTABLISHING THE COMMUNITIES , THE JUDGMENT GIVEN BY THE COURT IN CASE 112/80 MERELY CONFIRMED THE LAW WHICH WAS KNOWN TO THE APPLICANT WHEN IT BROUGHT ITS ACTION .
0
867,568
44. Under Articles 6 and 7 of Directive 98/5, a European lawyer must comply not only with the rules of professional conduct applicable in his home Member State but also with those of the host Member State, failing which he will incur disciplinary sanctions and exposure to professional liability (see Luxembourg v Parliament and Council , paragraphs 36 to 41). One of the rules of professional conduct applicable to lawyers is an obligation, like that provided for in the Code of Conduct adopted by the Council of Bars and Law Societies of the European Union (CCBE), breach of which may lead to disciplinary sanctions, not to handle matters which the professionals concerned know or ought to know they are not competent to handle, for instance owing to lack of linguistic knowledge (see, to that effect, Luxembourg v Parliament and Council , paragraph 42). Communication with clients, the administrative authorities and professional bodies of the host Member State, like compliance with the rules of professional conduct laid down by the authorities of that Member State, requires a European lawyer to have sufficient linguistic knowledge or recourse to assistance where that knowledge is insufficient.
12 FIRST , THE APPLICANTS CLAIM THAT THE COMMISSION , IN ARTICLES 1 AND 2 OF ITS DECISION , FOUND THAT THE TWO CONCERTED PRACTICES HAD BEGUN AT THE END OF 1975 , THAT THE CONCERTED PRACTICE BETWEEN MDF , PIONEER AND MELCHERS HAD CEASED IN FEBRUARY 1976 AND THE CONCERTED PRACTICE BETWEEN MDF AND SHRIRO HAD CONTINUED UNTIL THE END OF 1977 , WHEREAS , IN ITS STATEMENT OF OBJECTIONS , THE COMMISSION WAS PROPOSING TO FIND THAT THE TWO INFRINGEMENTS HAD ONLY SUBSISTED DURING THE PERIOD ' ' LATE JANUARY/EARLY FEBRUARY 1976 ' ' .
0
867,569
61 In order to assess whether a penalty is consistent with the principle of proportionality, account must be taken, inter alia, of the nature and the degree of seriousness of the infringement which the penalty is intended to sanction and of the means of establishing the amount of the penalty (see, to that effect, judgments of 8 May 2008, Ecotrade, C‑95/07 and C‑96/07, EU:C:2008:267, paragraphs 65 to 67; and of 20 June 2013, Rodopi-M 91, C‑259/12, EU:C:2013:414, paragraph 38).
32. As a preliminary point, it ought to be noted that estimated consumption for the coming year is one of two elements which the institutions must take into account in determining whether a situation of deficit or of surplus is to be foreseen for a particular area. As a matter of fact, there is a deficit for the purposes of Regulation No 1785/81 when total available production falls short of consumption (see Case C-289/97 Eridania [2000] ECR I-5409, paragraph 46, and Italy v Council , paragraph 76).
0
867,570
63 It is also to be observed that, by using the words ‘measures for the approximation’ in Article 114 TFEU, the authors of the Treaty intended to confer on the EU legislature a discretion, depending on the general context and the specific circumstances of the matter to be harmonised, as regards the method of approximation most appropriate for achieving the desired result, in particular in fields with complex technical features (judgments in Germany v Parliament and Council, C‑380/03, EU:C:2006:772, paragraph 42, and United Kingdom v Parliament and Council, C‑270/12, EU:C:2014:18, paragraph 102). It was thus open to the EU legislature, in the exercise of that discretion, to proceed towards harmonisation only in stages and to require only the gradual abolition of unilateral measures adopted by the Member States (judgment in Rewe-Zentral, 37/83, EU:C:1984:89, paragraph 20).
8. En vertu d’une jurisprudence constante, l’existence d’un manquement doit être appréciée en fonction de la situation de l’État membre telle qu’elle se présentait au terme du délai fixé dans l’avis motivé (voir, notamment, arrêts du 14 septembre 2004, Commission/Espagne, C‑168/03, Rec. p. I‑8227, point 24, et du 5 février 2009, Commission/Luxembourg, C‑282/08, point 10).
0
867,571
29. The Court has previously held that, in the system established by the Brussels I Regulation, Article 15(1)(c) of the regulation, as is clear from recital 13 in the preamble to the regulation, occupies the same place and fulfils the same function of protecting the consumer as the weaker party as does point 3 of the first paragraph of Article 13 of the Brussels Convention (see Case C-180/06 Ilsinger [2009] ECR I-3961, paragraph 41).
99. As they do not apply to all economic operators, they cannot be considered as general measures of fiscal or economic policy.
0
867,572
55 The principle of equivalence requires that the rule at issue be applied without distinction, whether the infringement alleged is of Community law or national law, where the purpose and cause of action are similar (Levez, paragraph 41).
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
867,573
23. Furthermore, the Court has held that it is for the national court to assess whether there is a connection between the different claims brought before it, that is to say, a risk of irreconcilable judgments if those claims were determined separately and, in that regard, to take account of all the necessary factors in the case-file (see Freeport , paragraph 41, and Painer , paragraph 83).
21 Law No 762/1978 on the civil liability of the representative of an employer who concludes, in Greece, a contract of employment with a seaman does not offer any guarantee in the event that the representative is insolvent .
0
867,574
51. It must be borne in mind that the Community system of VAT is the result of a gradual harmonisation of national legislation pursuant to Articles 93 EC and 94 EC. The Court has consistently held that this harmonisation, as brought about by successive directives and in particular by the Sixth Directive, is still only partial (Case C‑165/88 ORO Amsterdam Beheer and Concerto [1989] ECR I‑4081, paragraph 21, and Case C‑240/05 Eurodental [2006] ECR I‑11479, paragraph 50).
47. Il appartient donc à la Commission d’effectuer une appréciation globale prenant en compte tout élément pertinent en l’espèce lui permettant de déterminer si l’entreprise bénéficiaire n’aurait manifestement pas obtenu des facilités comparables d’un tel c réancier privé (arrêts précités Commission/EDF, point 86, et Frucona Košice/Commission, point 73).
0
867,575
27 Next, as stated in the judgment of the Court today in Joined Cases C-427/93, C-429/93 and C-436/93 Bristol-Myers Squibb and Others v Paranova, paragraph 40, Article 7 of the directive, like Article 36 of the Treaty, is intended to reconcile the fundamental interest in protecting trade mark rights with the fundamental interest in the free movement of goods within the common market, so that those two provisions, which pursue the same result, must be interpreted in the same way.
18 In order to determine whether a body is a court or tribunal for the purposes of that provision, which is a question governed by Community law alone, the Court takes account of a number of factors, such as whether the body is established by law, whether it is permanent, whether its jurisdiction is compulsory, whether procedure before it is inter partes, whether it applies rules of law, and whether it is independent (Case 61/65 Vaassen (née Göbbels) [1966] ECR 261; Case C-54/96 Dorsch Consult v Bundesbaugesellschaft Berlin [1997] ECR I-4961, paragraph 23, and Joined Cases C-69/96 to C-79/96 Garofalo and Others v Ministero della Sanità [1997] ECR I-5603, paragraph 19).
0
867,576
79. It is necessary for that purpose that application of such a convention should allow the effects of the difference in treatment under national legislation to be compensated for. Thus, the Court has held that the difference in treatment between dividends distributed to companies established in other Member States and those distributed to resident companies does not disappear unless the tax withheld at source under national legislation can be set off against the tax due in the other Member State in the full amount of the difference in treatment arising under the national legislation (see judgment in Commission v Spain , C‑487/08, EU:C:2010:310, paragraph 59 and the case-law cited).
61. Therefore, the second part of the complaint is well founded. The claims in the action based on failure to apply Directive 91/271 must therefore be upheld. As regards Directive 91/676
0
867,577
12 AS FAR AS THE SUBSTANCE OF THE CASE IS CONCERNED , IT IS CLEAR FROM THE CONSISTENT CASE-LAW OF THE COURT ( SEE THE JUDGMENTS OF 27 FEBRUARY 1980 IN CASE 169/78 COMMISSION V ITALY ( 1980 ) ECR 385 AND OF 27 MAY 1981 IN JOINED CASES 142 AND 143/80 AMMINISTRAZIONE DELLE FINANZE DELLO STATO V ESSEVI AND SALENGO ( 1981 ) ECR 1413 ), THAT THE AIM OF ARTICLE 95 IS TO ENSURE FREE MOVEMENT OF GOODS BETWEEN MEMBER STATES IN NORMAL CONDITIONS OF COMPETITION BY THE ELIMINATION OF ALL FORMS OF PROTECTION WHICH RESULT FROM THE APPLICATION OF INTERNAL TAXATION WHICH DISCRIMINATES AGAINST PRODUCTS FROM OTHER MEMBER STATES OR WHICH IS PROTECTIONIST IN SCOPE . THE FIRST PARAGRAPH OF ARTICLE 95 , WHICH IS BASED ON A COMPARISON OF THE TAX BURDENS IMPOSED ON DOMESTIC PRODUCTS AND ON IMPORTED PRODUCTS WHICH MAY BE CLASSIFIED AS ' SIMILAR ' , IS THE BASIC RULE IN THIS RESPECT . HAVING REGARD TO THE STATE OF DEVELOPMENT OF COMMUNITY LAW , THE GRANT OF CERTAIN TAX EXEMPTIONS OR TAX CONCESSIONS BY WAY OF TAX RELIEF OR IN THE FORM OF A REDUCTION OF RATES OF TAX ON THE BASIS OF OBJECTIVE CRITERIA MUST BE PERMITTED ON CONDITION THAT THE BENEFIT OF SUCH MEASURES IS EXTENDED WITHOUT DISCRIMINATION TO IMPORTED PRODUCTS WHICH SATISFY THE SAME CONDITIONS .
39. The fixing of that period at two months would not appear liable to render practically impossible or excessively difficult the exercise of rights conferred by European Union law.
0
867,578
23. However, it should be borne in mind that, as the Court has previously held, Article 51 of the EC Treaty (now, after amendment, Article 42 EC), does not prohibit the Community legislature from attaching conditions to the rights and advantages which it accords in order to ensure freedom of movement for workers or from determining the limits thereto (Joined Cases 41/79, 121/79 and 796/79 Testa and Others [1980] ECR 1979, paragraph 14, and Gray , paragraph 11).
55. Par ailleurs, dans la perspective d’une interprétation autonome du règlement n° 207/2009 et dans le respect du caractère uniforme du système de protection qu’il établit, l’interprétation de l’article 8, paragraphe 4, de ce règlement ne saurait varier en fonction de la manière dont les différents États membres ont transposé une disposition de la directive 2008/95, à supposer même qu’elle corresponde, en substance, à l’article 8, paragraphe 4, dudit règlement. En effet, le régime communautaire des marques est un système autonome, constitué d’un ensemble de règles et poursuivant des objectifs qui lui sont spécifiques, son application étant indépendante de tout autre système (voir arrêt Evets/OHMI, C-479/09 P, EU:C:2010:571, point 49, ainsi que ordonnance Arav/H.Eich et OHMI, C‑379/12 P, EU:C:2013:317, point 70).
0
867,579
54. Consequently, it is only quite exceptionally that the Court may, in application of the general principle of legal certainty inherent in the European Union legal order, be moved to restrict the opportunity to rely on a provision which it has interpreted. Two essential criteria must be fulfilled before such a limitation can be imposed, namely, that those concerned should have acted in good faith, and that there should be a risk of serious difficulties (judgments in Skov and Bilka , C‑402/03, EU:C:2006:6, paragraph 51, and Kalinchev , C‑2/09, EU:C:2010:312, paragraph 50).
63 The German Government has neither contested nor expressed any doubt as to the compatibility of the Guidelines with Article 92 of the Treaty.
0
867,580
46. First, the mere fact that discontinuance of adjustment of deductions has a social purpose, if such could be established, does not suffice to exclude the measure at issue outright from classification as aid within the meaning of Article 92 of the Treaty. Article 92(1) does not distinguish between measures of State intervention by reference to their causes or their aims but defines them in relation to their effects (Case C-159/01 Netherlands v Commission [2004] ECR I-0000, paragraph 51, and the case-law cited).
46. Checks are carried out during the period in which that authorisation is held to ensure that the conditions for the granting thereof are satisfied. There are further requirements, set out in Articles 80 to 82 of the Directive, which the holder of the authorisation must comply with, including those relating to the documentation of transactions, the supply of medicinal products and compliance with the principles and guidelines relating to good distribution practice.
0
867,581
33. It should be borne in mind as a preliminary point that, in the context of the cooperation between the Court of Justice and the national courts provided for by Article 267 TFEU, it is solely for the national court before which a 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 (Case C‑217/05 Confederación Española de Empresarios de Estaciones de Servicio [2006] ECR I‑11987, paragraph 16 and case-law cited).
52. Secondly, that injunction could potentially undermine freedom of information since that system might not distinguish adequately between unlawful content and lawful content, with the result that its introduction could lead to the blocking of lawful communications. Indeed, it is not contested that the reply to the question whether a transmission is lawful also depends on the application of statutory exceptions to copyright which vary from one Member State to another. Moreover, in some Member States certain works fall within the public domain or can be posted online free of charge by the authors concerned.
0
867,582
50. It is true that the costs of removing goods not in conformity and installing replacement goods are not among those specifically laid down in Article 3(4) of the Directive, which defines the expression ‘free of charge’ as referring to ‘the necessary costs incurred to bring the goods into conformity, particularly the cost of postage, labour and materials’. However, the Court has already held that it follows from the use by the European Union legislature of the adverb ‘particularly’ that that list is illustrative, not exhaustive (see Quelle , paragraph 31). Furthermore, those costs are from this point necessary so that the goods not in conformity can be replaced and are therefore ‘necessary costs incurred to bring the goods into conformity’ within the meaning of Article 3(4).
39. In that regard, the Court has held that the intention of the Member States was to make provision for the seat of the Parliament, in Strasbourg, to be the principal place where it meets in ordinary plenary sitting, and to that end to specify the mandatory number of part-sessions which must be held there, and for the Parliament to exercise its budgetary powers in plenary sitting during one of the ordinary plenary part-sessions held at the seat of the institution (see the judgment in France v Parliament , paragraphs 25 and 28).
0
867,583
37. It has also been held that the freedom to provide services includes the freedom for the recipients of services, including persons in need of medical treatment, to go to another Member State in order to receive those services there ( Watts , paragraph 87 and the case-law cited, and Commission v Spain , paragraphs 48 to 50 and the case-law cited).
87. It has also been held that the freedom to provide services includes the freedom for the recipients of services, including persons in need of medical treatment, to go to another Member State in order to receive those services there (see Joined Cases 286/82 and 26/83 Luisi and Carbone [1984] ECR 377, paragraph 16).
1
867,584
68. The development by a Community institution or body of procedures for monitoring whether its internal operations are in order is designed, inter alia , to ensure that it functions smoothly. The adoption of such measures consequently forms part of the institution's or body's internal organisation (see, in relation to measures intended to ensure the correct utilisation of funds made available to political groups in the Parliament, Case 294/83 Les Verts v Parliament [1986] ECR 1339, paragraph 47), subject to the limits imposed by Community law in that regard (see, by analogy, Joined Cases C-213/88 and C-39/89 Luxembourg v Parliament [1991] ECR I-5643, paragraph 34).
63. Selon une jurisprudence constante de la Cour, l’existence d’un manquement doit être appréciée en fonction de la situation de l’État membre telle qu’elle se présentait au terme du délai fixé dans l’avis motivé et les changements intervenus par la suite ne sauraient être pris en compte par la Cour, quand bien même ils constitueraient une transposition correcte de la règle de droit de l’Union faisant l’objet du recours en manquement (arrêt Commission/Grèce, C‑407/09, EU:C:2011:196, point 16 et jurisprudence citée).
0
867,585
32. However, the special rule on jurisdiction provided for in Article 6(1) of Regulation No 44/2001 cannot be interpreted in such a way as to allow a plaintiff to make a claim against a number of defendants for the sole purpose of removing one of them from the jurisdiction of the courts of the Member State in which that defendant is domiciled (see, in relation to the Brussels Convention, Case 189/87 Kalfelis [1988] ECR 5565, paragraphs 8 and 9, and Réunion européenne and Others , paragraph 47). However, this does not seem to be the case in the main proceedings.
41 It should also be noted that the quality objectives fixed by those programmes on the basis of analyses of the waters affected serve as the point of reference for calculating the emission standards set in the prior authorisations, and those programmes must be communicated to the Commission in a form which facilitates comparative appraisal and their harmonised implementation in all the Member States (Commission v Belgium, paragraph 41).
0
867,586
30. Given that the failure in question to fulfil obligations was still continuing on the date on which the Court examined the facts, an order imposing a periodic penalty payment on the Hellenic Republic, suggested by the Commission, constitutes an appropriate means by which to induce that Member State to take the measures necessary to ensure compliance with the judgment in Case C-65/05 Commission v Greece (see Commission v Portugal , paragraph 37 and the case-law cited).
57 Thus, as the Advocate General observed in point 51 of her Opinion, an alternative less restrictive measure which guarantees the achievement of the objective pursued would have been to require the main contractor to indicate in their tender the proportion of the contract that they intend to contract out, the proposed subcontractors and their capacities. It might also be possible for the contracting entity to prohibit tenderers from changing subcontractors if that entity was not able beforehand to verify the identity and capacity of the latter.
0
867,587
17. La Commission fait valoir que, pour l’identification desdites régions, elle s’est fondée non seulement sur les données relatives à la qualité des eaux, mais également sur d’autres critères, liés à l’activité agricole ainsi qu’aux caractéristiques des eaux et des terres des mêmes régions. Elle cite plusieurs études scientifiques qui confirmeraient l’origine agricole de la pollution dans les régions concernées et, ainsi, la nécessité de désigner celles-ci comme zones vulnérables. À cet effet, selon la jurisprudence issue des arrêts Standley e.a. (C‑293/97, EU:C:1999:215, point 31) ainsi que Commission/Belgique (C‑221/03, EU:C:2005:573, point 84), la désignation ne devrait pas se limiter aux zones où la pollution agricole constitue l’unique source de pollution. Ainsi, la procédure de désignation des zones vulnérables suivie par la République hellénique aurait dû comporter une évaluation correcte des sources de pollution, aux fins de désigner les zones où se déversent les eaux atteintes par la pollution, dès lors que l’agriculture est en partie responsable de celle-ci.
29. Secondly, in paragraph 32 of the judgment in Strigl and Securvita (C‑90/11 and C‑91/11, EU:C:2012:147), the Court pointed out that the three capital letters in each of the signs, namely, ‘MMF’ and ‘NAI’, represented the initial letters of the word combinations to which they were attached and that the word combination and the letter sequence, in each case, were intended to clarify each other and to draw attention to the fact that they were linked, each letter sequence being designed to support the public’s perception of the word combination, by simplifying its use and by making it easier to remember.
0
867,588
62 Furthermore, it is clear from the case-law of the Court that the conditions set out above must be interpreted strictly because Article 5(1) of Directive 2001/29 is a derogation from the general rule established by that directive that the copyright holder must authorise any reproduction of his protected work (judgments of 16 July 2009, Infopaq International, C‑5/08 EU:C:2009:465, paragraphs 56 and 57, and of 4 October 2011, Football Association Premier League and Others, C‑403/08 and C‑429/08, EU:C:2011:631, paragraph 162; order of 17 January 2012, Infopaq International, C‑302/10, EU:C:2012:16, paragraph 27, and judgment of 5 June 2014, Public Relations Consultants Association, C‑360/13, EU:C:2014:1195, paragraph 23).
83 The Court has also held that it is the duty of economic operators, where they have doubts as to the exact application of provisions non-compliance with which may result in a customs debt being incurred, or as to the definition of the origin of the goods, to make enquiries and seek all possible clarification in order to ascertain whether those doubts are well founded (see, to that effect, inter alia, judgments of 14 May 1996, Faroe Seafoodand Others, C‑153/94 and C‑204/94, EU:C:1996:198, paragraph 100; of 11 November 1999, Söhl & Söhlke, C‑48/98, EU:C:1999:548, paragraph 58; and of 16 March 2017, Veloserviss, C‑47/16, EU:C:2017:220, paragraph 37).
0
867,589
41. Finally, contrary to the Commission’s submissions, it is clear from the Court’s settled case-law that the tax legislation of the Member States is capable of falling within Article 64(1) TFEU (see, inter alia, judgments in Test Claimants in the FII Group Litigation , C‑446/04, EU:C:2006:774, paragraphs 174 to 196; Holböck , C‑157/05, EU:C:2007:297, paragraphs 37 to 45; and Prunus and Polonium , C‑384/09, EU:C:2011:276, paragraphs 27 to 37).
21. Although the Treaty does not define the concept of an undertaking, the Court has consistently held that any entity engaged in an economic activity, irrespective of its legal form and the way in which it is financed, must be categorised as an undertaking (Case C‑41/90 Höfner and Elser [1991] ECR I‑1979, paragraph 21, and Joined Cases C‑264/01, C‑306/01, C‑354/01 and C‑355/01 AOK Bundesverband and Others [2004] ECR I‑2493, paragraph 46).
0
867,590
40. Even though, according to their wording, the Treaty provisions concerning freedom of establishment are directed to ensuring that foreign nationals and companies are treated in the host Member State in the same way as nationals of that State, they also prohibit the Member State of origin from hindering the establishment in another Member State of one of its nationals or of a company incorporated under its legislation (see, inter alia, Case C‑264/96 ICI [1998] ECR I‑4695, paragraph 21, and Cadbury Schweppes and Cadbury Schweppes Overseas , paragraph 42).
S’agissant de la deuxième branche du quatrième moyen du pourvoi, il convient de constater que la lecture conjointe des points 268 à 272 de l’arrêt attaqué fait apparaître de façon claire et non équivoque les motifs pour lesquels le Tribunal a estimé, d’une part, que la moyenne de la valeur des ventes du groupe H&R pour les années 2002 à 2004 constituait une valeur de remplacement adéquate pour refléter l’importance économique de l’infraction reprochée ainsi que le poids relatif de l’entreprise participant à l’infraction pour toute la durée de la participation de H&R ChemPharm à celle-ci et, d’autre part, que le contexte factuel de l’affaire ayant donné lieu à l’arrêt du 11 juillet 2014, Esso e.a./Commission (T‑540/08, EU:T:2014:630), n’était pas identique à celui de la présente affaire. L’arrêt attaqué satisfait par conséquent aux exigences de motivation qui incombaient au Tribunal (voir, en ce sens, arrêt du 11 avril 2013, Mindo/Commission, C‑652/11 P, EU:C:2013:229, point 29).
0
867,591
51 However, as was confirmed by the judgment in Case C-410/92 Johnson v Chief Adjudication Officer [1994] ECR I-5483, at paragraph 26, it is clear from Case C-338/91 Steenhorst-Neerings v Bestuur van de Bedrijfsvereniging voor Detailhandel, Ambachten en Huisvrouwen [1993] ECR I-5475 that the solution adopted in Emmott was justified by the particular circumstances of that case, in which the time-bar had the result of depriving the applicant of any opportunity whatever to rely on her right to equal treatment under a Community directive (see also Haahr Petroleum, cited above, paragraph 52, and Joined Cases C-114/95 and C-115/95 Texaco and Olieselskabet Danmark [1997] ECR I-0000, paragraph 48).
32. Consequently, the withholding obligation and joint liability constitute a restriction on the freedom to provide services.
0
867,592
24 According to settled case-law, Article 13 of the Protocol restricts the Member States' sovereignty in fiscal matters, since it precludes any national tax, regardless of its nature and the manner in which it is levied, which is imposed directly or indirectly on officials or other servants of the Communities by reason of the fact that they are in receipt of remuneration paid by the Communities, even if the tax in question is not calculated by reference to the amount of that remuneration (Commission v Belgium, cited above, paragraph 10; Tither, paragraph 12; and Case C-263/91 Kristoffersen v Skatteministeriet [1993] ECR I-2755, paragraph 14).
43. That interpretation is also correct in the light of the Directive's objective of ensuring the opening-up of the groundhandling market which, according to Recital 5 of the Directive, must help, in particular, to reduce the operating costs of airline companies.
0
867,593
40. It follows that a taxable person cannot be refused the right of deduction unless it is established on the basis of objective factors that that taxable person – to whom the supply of goods or services, on the basis of which the right of deduction is claimed, was made – knew or should have known that, through the acquisition of those goods or services, he was participating in a transaction connected with VAT fraud committed by the supplier or by another trader acting upstream or downstream in the chain of supply of those goods or services (see, to that effect, Kittel and Recolta Recycling , paragraphs 56 to 61, and Mahagében and Dávid , paragraph 45).
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
867,594
27. À cet égard, il y a lieu de relever que l’appréciation portée par le Tribunal sur le point de savoir si un document non divulgué à l’occasion de la communication des griefs a pu avoir une influence sur le déroulement de la procédure et, in fine, sur le contenu de la décision de la Commission ne peut être établi qu’après un examen provisoire de certains moyens de preuve faisant apparaître que les documents non divulgués ont pu avoir, au regard de ces moyens de preuve, une importance qui n’aurait pas dû être négligée (voir, par analogie, arrêt Aalborg Portland e.a./Commission, C‑204/00 P, C‑205/00 P, C‑211/00 P, C‑213/00 P, C‑217/00 P et C‑219/00 P, EU:C:2004:6, point 76).
41. The Finnish Government adds that, if a tax credit were to be granted to the recipients of dividends paid by a Swedish company to shareholders who were fully taxable in Finland, the authorities of that Member State would be obliged to grant a tax advantage in relation to corporation tax that was not levied by that State, thereby threatening the cohesion of the national tax system.
0
867,595
35 Moreover, that interpretation is consistent with the allocation of the roles attributed, respectively, to the bodies referred to in Article 16(1) of Regulation No 261/2004 and to the national courts, as is apparent from the second sentence of recital 22 of the regulation and the Court’s case-law (see, to that effect, judgments in McDonagh, C‑12/11, EU:C:2013:43, paragraph 51, and Sousa Rodríguez and Others, C‑83/10, EU:C:2011:652, paragraph 44).
51. None the less, an air passenger may only obtain, by way of compensation for the failure of the air carrier to comply with its obligation referred to in Articles 5(1)(b) and 9 of Regulation No 261/2004 to provide care, reimbursement of the amounts which, in the light of the specific circumstances of each case, proved necessary, appropriate and reasonable to make up for the shortcomings of the air carrier in the provision of care to that passenger, a matter which is for the national court to assess.
1
867,596
17 Furthermore, the interpretation proposed by BFI is liable to extend the scope of the exemption under that provision beyond that term to cover all cultural services, contrary to the Court’s case-law stating that the terms used to specify the exemptions in Article 13A(1) of the directive are to be interpreted strictly (see, to that effect, judgments of 14 June 2007, Horizon College, C‑434/05, EU:C:2007:343, paragraph 16; of 22 October 2015, Hedqvist, C‑264/14, EU:C:2015:718, paragraphs 34 and 35; and of 25 February 2016, Commission v Netherlands, C‑22/15, not published, EU:C:2016:118, paragraph 20 and the case-law cited).
68 In the alternative, the Greek Government maintains that the financial correction of 8.64% is arbitrary and unjustified, since the areas in respect of which premiums for permanent abandonment were granted exceeded the vineyard areas actually grubbed up by only 3.38%.
0
867,597
48. That does not, however, mean that the Member States may not take account of every factor within the ambit of their rules relating to civil liability provided, none the less, that they exercise their powers in that field in compliance with EU law and, in particular, with Article 3(1) of the First Directive, Article 2(1) of the Second Directive and Article 1 of the Third Directive and that those national rules do not deprive those directives of their effectiveness ( Ruiz Bernáldez , paragraph 19; Candolin and Others , paragraphs 27 and 28; Farrell , paragraph 34; Carvalho Ferreira Santos , paragraphs 35 and 36; and Case C‑409/09 Ambrósio Lavrador and Olival Ferreira Bonifácio [2011] ECR I‑0000, paragraph 28).
54. Under Article 63 of Regulation No 40/94, the Court of First Instance may annul or alter a decision of an OHIM Board of Appeal only ‘on grounds of lack of competence, infringement of an essential procedural requirement, infringement of the Treaty, of Regulation [No 40/94] or of any rule of law relating to [its] application or misuse of power’.
0
867,598
67. In addition, the question whether a statement of reasons satisfies the requirements must be assessed with reference not only to the wording of the measure but also to its context and to the whole body of legal rules governing the matter in question. In the case of a measure intended to have general application, as in the main proceedings, the preamble may be limited to indicating the general situation which led to its adoption, on the one hand, and the general objectives which it is intended to achieve, on the other (see, inter alia, Case C-342/03 Spain v Council [2005] ECR I‑1975, paragraph 55). If the contested measure clearly discloses the essential objective pursued by the institutions, it would be excessive to require a specific statement of reasons for each of the technical choices made by them (see, inter alia, Case C-100/99 Italy v Council and Commission [2001] ECR I‑5217, paragraph 64, and Alliance for Natural Health , paragraph 134).
302. It is true also that Article 297 EC implicitly permits obstacles to the operation of the common market when they are caused by measures taken by a Member State to carry out the international obligations it has accepted for the purpose of maintaining international peace and security.
0
867,599
35. In that regard, it should first be pointed out that a social objective pursued through granting leave to enter as students or as au pairs, together with the related right to work, does not, of itself, take away the lawful character of the activities performed by the persons concerned and, consequently, does not prevent them from being regarded as ‘duly registered as belonging to the labour force’ of the host Member State. The Court held in paragraph 51 of Birden that the concept of being duly registered as belonging to the labour force cannot be interpreted as applying to the labour market in general as opposed to a specific market with a social objective supported by the public authorities.
68. Les dispositions litigieuses du code ne sont pas de nature à compenser les désavantages auxquels sont exposées les carrières des fonctionnaires et militaires féminins ainsi que celles des autres personnels féminins auxquels le code s’applique en aidant ces femmes dans leur vie professionnelle. Au contraire, elles se bornent à accorder aux bénéficiaires de sexe féminin, et notamment celles ayant la qualité de mère, des conditions plus favorables que celles applicables aux bénéficiaires de sexe masculin, en ce qui concerne l’âge de départ à la retraite et le service minimum requis au moment du départ à la retraite, sans porter remède aux problèmes qu’elles peuvent rencontrer durant leur carrière professionnelle (voir, en ce sens, arrêt Griesmar, précité, point 65).
0