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867,800 | 52
According to the case-law of the Court, a failure to act, for the purposes of Article 265 TFEU, means a failure to take a decision or to define a position (judgments of 13 July 1971, Deutscher Komponistenverband v Commission, 8/71, EU:C:1971:82, paragraph 2, and of 19 November 2013, Commission v Council, C‑196/12, EU:C:2013:753, paragraph 22 and the case-law cited). | 31. In that regard, it should first of all be borne in mind that the Court has already held, in relation specifically to the private copying exception, that the purpose of fair compensation is to compensate authors for private copying, without their authorisation, of their protected works, meaning that it must be regarded as recompense for the harm suffered by authors, resulting from such a copy which is not authorised by them (see, to that effect, Case C‑467/08 Padawan [2010] ECR I‑10055, paragraphs 39 and 40). | 0 |
867,801 | 78. It is clear from settled case-law that it is for the Commission to determine whether it is expedient to take action against a Member State and what provisions, in its view, the Member State has infringed, and to choose the time at which it will bring an action for failure to fulfil obligations; the considerations which determine its choice cannot affect the admissibility of the action. In that regard, while the bringing and continuation of infringement proceedings is a matter for the Commission in its entire discretion, it is for the Court to consider whether there has been a failure to fulfil obligations as alleged, without its being part of its role to take a view on the Commission’s exercise of its discretion (see, to that effect, Case C‑33/04 Commission v Luxembourg [2005] ECR I‑10629, paragraphs 65 to 67 and the case-law cited). Furthermore, the fact that other competing tenderers did not contest the procedure to award the disputed concession cannot have any effect on the assessment of the legality of that procedure or on whether the present action is well founded. | 16 Consequently, in order to be treated, by way of derogation from the primary criterion of the main place of business, as the place where a taxable person provides services, an establishment must possess a sufficient degree of permanence and a structure adequate, in terms of human and technical resources, to supply the services in question on an independent basis. | 0 |
867,802 | 13 It must be borne in mind that not only Article 48 of the Treaty but also regulations, as institutional acts adopted on the basis of the Treaty, apply in principle to the same geographical area as the Treaty itself (Case 61/77 Commission v Ireland [1978] ECR 417, paragraph 46). | 24
For that purpose, in accordance with settled case-law it is necessary to take into account not only the wording of that provision, but also the objectives and the scheme of that directive (see, to that effect, judgments of 3 April 2008, Banque Fédérative du Crédit Mutuel, C‑27/07, EU:C:2008:195, paragraph 22, and of 1 October 2009, Gaz de France — Berliner Investissement, C‑247/08, EU:C:2009:600, paragraph 26). | 0 |
867,803 | 44. As regards the financial consequences which might ensue for the employer from the obligation to reinstate a pregnant employee unable for the duration of the pregnancy, to carry out all her duties, the Court has already held that discrimination on grounds of sex cannot be justified on grounds relating to the financial loss for an employer (Dekker , paragraph 12; Mahlburg , paragraph 29; and Tele Danmark , paragraph 28). | 72. Il convient de rappeler, à titre liminaire, que la Cour est habilitée, dans l’exercice du pouvoir d’appréciation qui lui est conféré dans le domaine considéré, à imposer, de façon cumulative, une astreinte et une somme forfaitaire (arrêt Commission/Italie, C‑196/13, EU:C:2014:2407, point 113). | 0 |
867,804 | 5 An intervener has no standing to raise a plea of inadmissibility not set out in the forms of order sought by the defendant (see Case C-313/90 CIRFS and Others v Commission [1993] ECR I-1125, paragraphs 21 and 22, and Case C-225/91 Matra v Commission [1993] ECR I-3203, paragraphs 11 and 12). | 34. Cette disposition, en tant qu’elle constitue une dérogation au principe fondamental de la libre circulation des capitaux, doit faire l’objet d’une interprétation stricte. Partant, elle ne saurait être interprétée en ce sens que toute législation fiscale comportant une distinction entre les contribuables en fonction du lieu où ils résident ou de l’État dans lequel ils investissent leurs capitaux est automatiquement compatible avec le traité (voir arrêts du 11 septembre 2008, Eckelkamp e.a., C‑11/07, Rec. p. I_6845, point 57; du 22 avril 2010, Mattner, C‑510/08, Rec. p. I‑3553, point 32, ainsi que du 10 février 2011, Haribo Lakritzen Hans Riegel et Österreichische Salinen, C‑436/08 et C‑437/08, Rec. p. I‑305, point 56). | 0 |
867,805 | 14 As the Court has held, most recently in its judgment of 27 June 1989 in Case 113/88 Leukhardt v Hauptzollamt Reutlingen (( 1989 )) ECR 1991, paragraph 13 ), the structure and purpose of the regulations on the additional levy indicate that they contain an exhaustive list of the situations in which reference quantities or individual quantities may be granted and set out precise rules concerning the determination of those quantities . | 15 MOREOVER , IN VIEW OF THEIR SIMILAR CHARACTERISTICS THE TWO CATEGORIES OF BEVERAGES CAN MEET THE SAME NEEDS FROM THE POINT OF VIEW OF CONSUMERS INASMUCH AS THEY CAN BE CONSUMED IN THE SAME WAY , NAMELY TO QUENCH THIRST , AS REFRESHMENTS AND AT MEAL TIMES . THE FACT THAT THE TWO CATEGORIES OF BEVERAGES MEET THE SAME NEEDS CANNOT BE CALLED IN QUESTION BY THE FACT THAT FRUIT WINE HAS ALWAYS BEEN LESS POPULAR WITH CONSUMERS THAN WINE MADE FROM GRAPES . THE QUESTION WHETHER THEY MEET THE SAME NEEDS MUST BE ASSESSED ON THE BASIS NOT OF EXISTING CONSUMER HABITS BUT OF THE PROSPECTIVE DEVELOPMENT OF THOSE HABITS AND , ESSENTIALLY , ON THE BASIS OF OBJECTIVE CHARACTERISTICS WHICH ENSURE THAT A PRODUCT IS CAPABLE OF MEETING THE SAME NEEDS AS ANOTHER PRODUCT FROM THE POINT OF VIEW OF CERTAIN CATEGORIES OF CONSUMERS .
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867,806 | 79
It follows from the case-law of the Court of Justice, however, that the taking into account, by virtue of the principle of equal treatment, of differences between the undertakings that have participated in a single cartel (in particular with regard to the geographic scope of their respective involvement) need not necessarily occur when the multipliers for the ‘gravity of the infringement’ and for the ‘additional amount’ are set but may occur at another stage in the setting of the fine, such as when the basic amount of the fine is adjusted in the light of mitigating and aggravating circumstances under points 28 and 29 of the 2006 Guidelines (see, to that effect, judgments of 11 July 2013, Gosselin Group v Commission, C‑429/11 P, not published, EU:C:2013:463, paragraphs 96 to 100, and of 11 July 2013, Team Relocations and Others v Commission, C‑444/11 P, not published, EU:C:2013:464, paragraphs 104 and 105). | 23. That is also the conclusion to be drawn from the overall scheme of the provisions in question. While the second subparagraph of Article 17(5) provides for the application of Article 19 as the rule for calculation of the deductible amount, the third subparagraph, which starts with the word ‘however’, allows Member States to provide for derogations of greater or lesser scope from that rule, extending even as far as excluding the right of deduction. | 0 |
867,807 | 27. Similarly, the Court has held that the fact that the parents of the children concerned have meanwhile divorced, the fact that only one parent is a Union citizen, and the fact that that parent has ceased to be a migrant worker in the host Member State are irrelevant in this regard (see Case C‑413/99 Baumbast and R [2002] ECR I‑7091, paragraph 63, and Ibrahim and Secretary of State for the Home Department , paragraph 29). | 107. According to settled case-law, in the field of competition law, the concept of ‘undertaking’ covers any entity engaged in an economic activity, regardless of its legal status and the way in which it is financed (see, in particular, 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 |
867,808 | 22. It is to be remembered that, having regard to the objectives of the Community, sport is subject to Community law in so far as it constitutes an economic activity within the meaning of Article 2 EC (see Case 36/74 Walrave and Koch [1974] ECR 1405, paragraph 4; Case 13/76 Donà [1976] ECR 1333, paragraph 12; Case C-415/93 Bosman [1995] ECR I‑4921, paragraph 73; Joined Cases C-51/96 and C-191/97 Deliège [2000] ECR I‑2549, paragraph 41; and Case C-176/96 Lehtonen and Castors Braine [2000] ECR I‑2681, paragraph 32). | 77. In any event, even if the risk run by the contracting authority is very limited, it is necessary that the contracting authority transfer to the concession holder all, or at lea st a significant share, of the operating risk which it faces, in order for a service concession to be found to exist. | 0 |
867,809 | 26. In those circumstances, only a mark which departs significantly from the norm or customs of the sector and thereby fulfils its essential function of indicating origin is not devoid of any distinctive character for the purposes of Article 7(1)(b) of Regulation No 40/94 (see, in particular, Henkel v OHIM , paragraph 39, Mag Instrument v OHIM , paragraph 31, and Deutsche SiSi-Werke v OHIM , paragraph 31). | 28 Consequently, an undertaking found to be in critical difficulties is subject to a procedure which, far from being aimed at the liquidation of the undertaking, is designed on the contrary to promote the continuation of its business with a view to its subsequent recovery. | 0 |
867,810 | 20. Freedom of establishment, which Article 43 EC grants to Community nationals and which includes the right to take up and pursue activities as self-employed persons and to set up and manage undertakings, under the conditions laid down for its own nationals by the law of the Member State where such establishment is effected, entails, in accordance with Article 48 EC, for companies or firms formed in accordance with the law of a Member State and having their registered office, central administration or principal place of business within the European Community, the right to exercise their activity in the Member State concerned through a subsidiary, branch or agency (Case C-307/97 Saint-Gobain ZN [1999] ECR I-6161, paragraph 35, and Keller Holding , paragraph 29). | 29. Having regard to the above considerations, the answer to the first question and the second part of the second question is that, on a proper interpretation of Article 13B(b) of the Sixth Directive, the concept of the leasing or letting of immovable property includes the leasing of a houseboat, including the space and the landing stage contiguous therewith, which is fixed by attachments which are not easily removable to the bank and bed of a river, stays in a demarcated and identifiable location in the river water and is exclusively used, according to the terms of the leasing contract, for the permanent operation of a restaurant-discotheque at that location. That leasing constitutes a single exempt supply, without it being necessary to distinguish between the leasing of the houseboat and that of the landing stage.
The first part of the second question | 0 |
867,811 | 73. In the absence of such Community harmonisation, it is in principle for the Member States to decide on the degree of protection which they wish to afford to such legitimate interests and on the way in which that protection is to be achieved. They may do so, however, only within the limits set by the Treaty and must, in particular, observe the principle of proportionality, which requires that the measures adopted be appropriate to secure the attainment of the objective which they pursue and not go beyond what is necessary in order to attain it (see Commission v Portugal , paragraph 49; Commission v France , paragraph 45; Commission v Belgium , paragraph 45; Commission v Spain , paragraph 68; Commission v Italy , paragraph 35; and Commission v Netherlands , paragraph 33). | 27. En effet, le principe de neutralité fiscale, principe fondamental du système commun de la TVA, s’oppose, d’une part, à ce que des marchandises, qui se trouvent en concurrence les unes avec les autres, soient traitées de manière différente du point de vue de la TVA ainsi que, d’autre part, à ce que des opérateurs économiques qui effectuent les mêmes opérations soient traités différemment en matière de perception de la TVA (voir en ce sens, notamment, arrêt du 29 octobre 2009, SKF, C‑29/08, Rec. p. I‑10413, point 67 et jurisprudence citée). | 0 |
867,812 | 68. Therefore, the national court must, first of all, take account of the fact that the purpose of the proof of the place where the offence or irregularity is committed is to contest the jurisdiction of the Member State which recovers the duties and taxes while identifying the Member State which will have jurisdiction to recover those duties where the presumption as to the place of the offence or irregularity is considered to be rebutted ( BGL , paragraph 54). | 41. As regards, secondly, the principle of fiscal neutrality, it must be remembered that that principle precludes, in particular, treating similar supplies of services, which are thus in competition with each other, differently for VAT purposes (see, to that effect, Case C-141/00 Kügler [2002] ECR I‑6833, paragraph 30, and Case C‑109/02 Commission v Germany [2003] ECR I‑12691, paragraph 20). | 0 |
867,813 | 42. Regarding the issue whether reduced transport fares such as those granted by certain Länder in Austria come within the scope of the Treaties for the purposes of Article 18(1) TFEU, it should be observed that, in holding that access to training comes within the scope of EU law, the Court has held previously that national aid granted to students to cover their maintenance costs, social benefits provided for by a national, non-contributory scheme and so-called tideover allowances provided for by national legislation intended for unemployed youth seeking their first employment all come within the scope thereof (see Bidar , paragraph 42; Grzelczyk , paragraph 46, and D’Hoop , paragraphs 34 and 35). | 59. Les États membres sont tenus de constater un droit des Communautés sur les ressources propres dès que leurs autorités douanières disposent des éléments nécessaires et, partant, sont en mesure de calculer le montant des droits qui résulte d’une dette douanière ainsi que de déterminer le redevable (voir, notamment, arrêts du 15 novembre 2005, Commission/Danemark, C‑392/02, Rec. p. I‑9811, points 59 et 61; du 17 juin 2010, Commission/Italie, C‑423/08, précité, point 40, ainsi que Commission/Allemagne, précité, point 76). | 0 |
867,814 | 70. Provided that a person is a worker within the meaning of Article 141(1) EC, the nature of his legal relationship with the other party to the employment relationship is of no consequence in regard to the application of that article (see, in the context of free movement of workers, Case 344/87 Bettray [1989] ECR 1621, paragraph 16, and Case C-357/89 Raulin [1992] ECR I-1027, paragraph 10). | 29 However, such legislation constitutes an impediment to freedom to provide services in that it directly or indirectly prevents operators in other Member States from themselves making slot machines available to the public with a view to their use in return for payment. | 0 |
867,815 | 29. In that regard, the Court has repeatedly stated that it is for the national courts to draw all the necessary conclusions of the infringement of Article 88(3) EC in accordance with their national law, with regard to both the validity of the acts giving effect to the aid and the recovery of financial support granted in breach of that provision ( van Calster and Others , paragraph 64; Case C‑71/04 Xunta de Galicia [2005] ECR I‑7419, paragraph 49; and CELF and Ministre de la Culture et de la Communication , paragraph 41). | 61. In those circumstances, there is no need to answer the third and fourth questions.
Costs | 0 |
867,816 | 40. More specifically, the existence of ‘waste’, within the meaning of Directive 2006/12, must be determined in the light of all the circumstances, regard being had to the aim of that directive and the need to ensure that its effectiveness is not undermined (see Joined Cases C‑418/97 and C‑419/97 ARCO Chemie Nederland and Others [2000] ECR I‑4475, paragraphs 73, 88 and 97; Case C‑9/00 Palin Granit and Vehmassalon kansanterveystyön kuntayhtymän hallitus [2002] ECR I‑3533, paragraph 24; and Commission v Italy , paragraph 41). | En revanche, si les conditions énumérées au point précédent du présent arrêt ne sont pas réunies, le rattachement dudit véhicule
au territoire du premier État membre est moindre, de sorte qu’une autre justification de ladite taxe est nécessaire (voir,
en ce sens, arrêt Commission/Danemark, C‑464/02, EU:C:2005:546, point 79; ordonnance van de Coevering, C‑242/05, EU:C:2006:430,
point 26, ainsi que arrêt van Putten e.a., C‑578/10 à C‑580/10, EU:C:2012:246, point 47). | 0 |
867,817 | 72. In carrying out that examination, the referring court should also bear in mind that the principle of cooperation in good faith laid down in Article 4 TFEU requires the competent authorities in the Member States to use all the means at their disposal to achieve the aim of Article 45 TFEU (see van Munster , paragraph 32, and Leyman , paragraph 49). | 49. Where such a difference in legislation exists, the principle of cooperation in good faith laid down in Article 10 EC requires the competent authorities in the Member States to use all the means at their disposal to achieve the aim of Article 39 EC (see van Munster , paragraph 32). | 1 |
867,818 | 38. Finally, the Unfair Commercial Practices Directive sets out, in Annex I, an exhaustive list of 31 commercial practices which, in accordance with Article 5(5) of that directive, are to be regarded as unfair ‘in all circumstances’. Consequently, as recital 17 in the preamble to the directive expressly states, those commercial practices alone can be deemed to be unfair without a case-by-case assessment against the provisions of Articles 5 to 9 of the directive ( VTB-VAB and Galatea , paragraph 56; Plus Warenhandelsgesellschaft , paragraph 45; and Mediaprint Zeitungs- und Zeitschriftenverlag , paragraph 34). | 91 The order for reference shows that these additional benefits are calculated separately, solely on the basis of the value of the contributions paid, which are credited to a special fund managed by the trustees as a distinct fund, separate from that created by the employer' s and employees' contributions under the normal occupational pension scheme. | 0 |
867,819 | 27. As regards the question whether the conditions laid down in the legislation at issue in the main proceedings for the purpose of the prohibition of an agricultural lease do, as a matter of fact, involve indirect discrimination, it is enough to hold that, in so far as the number of frontier workers established in Switzerland and working agricultural land in Germany comprise distinctly more persons of Swiss nationality than of German nationality, such indirect discrimination does exist (see, to that effect, Case C‑107/94 Asscher [1996] ECR I‑3089, paragraphs 37 and 38). | 7 IT SHOULD NEVERTHELESS ALSO BE EMPHASIZED THAT THE MEMBER STATES ARE OBLIGED , BY VIRTUE OF ARTICLE 5 OF THE EEC TREATY , TO FACILITATE THE ACHIEVEMENT OF THE COMMISSION ' S TASKS WHICH , UNDER ARTICLE 155 OF THE EEC TREATY , CONSIST IN PARTICULAR OF ENSURING THAT THE PROVISIONS OF THE TREATY AND THE MEASURES ADOPTED BY THE INSTITUTIONS PURSUANT THERETO ARE APPLIED . IT IS FOR THOSE REASONS THAT ARTICLE 12 OF THE DIRECTIVE IN QUESTION , LIKE OTHER DIRECTIVES , IMPOSES UPON THE MEMBER STATES AN OBLIGATION TO PROVIDE INFORMATION .
| 0 |
867,820 | 35 Consequently, such rules deter insured persons from approaching providers of medical services established in another Member State and constitute, for them and their patients, a barrier to freedom to provide services (see Joined Cases 286/82 and 26/83 Luisi and Carbone v Ministero del Tesoro [1984] ECR 377, paragraph 16, and Case C-204/90 Bachmann v Belgium [1992] ECR I-249, paragraph 31). | 13 SINCE THE MATTER DEALS WITH A LEGISLATIVE ACT INVOLVING CHOICES OF ECONOMIC POLICY , THERE IS NO LIABILITY ON THE PART OF THE COMMUNITY FOR DAMAGE WHICH INDIVIDUALS MAY HAVE SUFFERED BY REASON OF THIS ACT , BEARING IN MIND THE PROVISIONS OF ARTICLE 215 , SECOND PARAGRAPH , OF THE TREATY , UNLESS THERE IS A SUFFICIENTLY FLAGRANT INFRINGEMENT OF A SUPERIOR RULE OF LAW PROTECTING THE INDIVIDUAL .
IN CREATING A SYSTEM OF AIDS INTENDED TO FAVOUR THE PRODUCTION OF DURUM WHEAT IN THE COMMUNITY THE INSTITUTIONS SOUGHT TO ATTAIN SEVERAL OF THE OBJECTIVES IN ARTICLE 39 , IN PARTICULAR ENSURING THE AVAILABILITY OF SUPPLIES IN THE COMMON MARKET AND THE STABILITY OF THE MARKET BY ENCOURAGING THE CULTIVATION OF DURUM WHEAT WHICH IS SHOWING AN UNFAVOURABLE BALANCE AS COMPARED WITH THAT OF COMMON WHEAT .
THE CONCEPT OF STABILIZATION OF THE MARKETS CANNOT COVER THE MAINTENANCE AT ALL COSTS OF POSITIONS ALREADY ESTABLISHED UNDER PREVIOUS MARKET CONDITIONS . BY TEMPORARILY GIVING PRIORITY TO SOME OF THE OBJECTIVES OF ARTICLE 39 , AS COMPARED WITH THE MAINTENANCE OF ESTABLISHED POSITIONS , THE INSTITUTIONS DID NOT INFRINGE THE PROVISIONS OF THE TREATY CITED BUT HAVE EXERCISED THEIR POWERS IN THE CONTEXT OF A COMMON AGRICULTURAL POLICY IN A SUCCESSFUL WAY FOR THE POLICY HAS CONTRIBUTED TO A CONSIDERABLE LOCAL INCREASE IN THE PRODUCTION OF DURUM WHEAT .
| 0 |
867,821 | 18. The Court notes as a preliminary point that both the child-raising allowance provided for by the BErzGG (Joined Cases C‑245/94 and C‑312/94 Hoever and Zachow [1996] ECR I-4895, paragraphs 18 to 27) and the child-raising allowance under the 1988 Law, which bears similarities to the German child-raising allowance, fulfil the conditions for being considered as ‘family benefits’ within the meaning of Article 4(1)(h) of Regulation No 1408/71. | Proceedings before the Courts of the European Union are inter partes. With the exception of pleas involving matters of public policy which the Courts are required to raise of their own motion,
such as the failure to state reasons for a contested decision, it is for the applicant to raise pleas in law against that
decision and to adduce evidence in support of those pleas (judgment of 8 December 2011, KME Germany and Others v Commission, C‑389/10 P, EU:C:2011:816, paragraph 131). | 0 |
867,822 | 69. The Commission is of course entitled to take the view, in the notices and guidelines that it draws up in accordance with the Treaty and in the exercise of its discretion in evaluating the potential economic effects of aid measures, that other than in certain sectors where competitive conditions are of a particular kind, aid below certain amounts does not affect trade and is therefore not caught by Articles 92 and 93 of the Treaty. However, those notices and guidelines apply primarily to the Commission itself (Spain v Commission , paragraphs 52 and 53). | 37. It should be added that Article 16(1) of the Agreement, which refers to the application of the acquis communautaire in relations between the Contracting Parties, provides for that application only in the framework of the objectives of the Agreement. Those objectives are listed in Article 1 of the Agreement, subparagraph (a) of which explicitly grants natural persons the right of establishment on a self‑employed basis. That right is confirmed by case-law (see, to that effect, Case C‑13/08 Stamm and Hauser , ECR [2009] I-0000, paragraph 44). By contrast, the grant of such a right to a legal person is not among the objectives pursued by the Agreement. | 0 |
867,823 | 44. Whilst it is true that the Sixth Directive provides for certain derogations which may interfere to some extent with the application of the principle of fiscal neutrality, like the derogation under the second subparagraph of Article 4(5) of the Sixth Directive (see, to that effect, Case C‑378/02 Waterschap Zeeuws Vlaanderen [2005] ECR I‑4685, paragraph 43), since that provision permits the treatment of bodies governed by public law as non-taxable persons provided that such treatment would only distort competition insignificantly, the fact remains that that derogation must be interpreted in such a way that the least possible damage is done to that principle. | 52. Where, conversely, those profits are subject in the Member State of the company making the distribution to a higher level of tax than the tax levied by the Member State of the company receiving them, the latter Member State is obliged to grant a tax credit only up to the limit of the amount of corporation tax for which the company receiving the dividends is liable. It is not required to repay the difference, that is to say, the amount paid in the Member State of the company making the distribution which is greater than the amount of tax payable in the Member State of the company receiving it. | 0 |
867,824 | 42
It has been held that the fact that the activity in question consists in the performance of duties conferred and regulated by law in the public interest is irrelevant for the purposes of determining whether that activity can be classified as a supply of services effected for consideration (see, to that effect, judgments of 12 September 2000 in Commission v France, C‑276/97, EU:C:2000:424, paragraph 33, and 29 October 2009 in Commission v Finland, C‑246/08, EU:C:2009:671, paragraph 40). Furthermore, it has also been held that even where the activity in question is designed to fulfil a constitutional obligation exclusively and directly incumbent upon the Member State concerned, the direct link between the supply of services and the consideration received cannot be called into question by this fact alone (see, to that effect, judgment of 29 October 2015 in Saudaçor, C‑174/14, EU:C:2015:733, paragraph 39). | 42. According to recital 4 in the preamble to the Framework Decision the victims of crime should be afforded a high level of protection. | 0 |
867,825 | 140. In its assessment of the gravity of the infringement, the Commission must take account not only of the particular circumstances of the case but also of the context in which the infringement occurs and, with a view to determining the amount of the fine, ensure that its action has a deterrent effect, above all in relation to types of infringement that particularly undermine the attainment of the Community’s objectives (see, to that effect, Archer Daniels Midland v Commission , paragraph 63). | 21. Il y a lieu, également, de rappeler qu’il appartenait au Tribunal d’apprécier, comme il l’a fait, si une bonne administration de la justice justifiait, dans les circonstances de l’espèce, de rejeter au fond le recours dans cette affaire sans statuer sur l’exception d’irrecevabilité soulevée par le Conseil, ce qui ne peut être regardée comme faisant grief à ce dernier (voir arrêt du 26 février 2002, Conseil/Boehringer, C‑23/00 P, Rec. p. I‑1873, point 52). | 0 |
867,826 | 22 It should be borne in mind that it is not for the Court of Justice but for the national court to ascertain the facts which have given rise to the dispute and to establish the consequences which they have for the judgment which it is required to deliver (see, for example, Case C-435/97 World Wildlife Fund (WWF) and Others v Autonome Provinz Bozen and Others [1999] ECR I-5613, paragraph 32). Similarly, it is not for the Court to assess whether questions referred to it by the national court are relevant (see, for example, Case C-347/89 Freistaat Bayern v Eurim-Pharm [1991] ECR I-1747, paragraph 16). | 40. S’il est vrai que, contrairement à l’article 25, paragraphe 1, de la directive «prospectus», les articles 28, paragraphe 1, de la directive «transparence» et 14, paragraphe 1, de la directive «abus de marché» ne se référent pas expressément aux régimes de responsabilité civile des États membres, il n’en demeure pas moins que la Cour a déjà jugé que, en ce qui concerne l’allocation de dommages et intérêts et une éventuelle possibilité d’accorder des indemnités ayant un caractère de sanction, en l’absence de dispositions du droit de l’Union en la matière, il appartient à l’ordre juridique interne de chaque État membre de fixer les critères permettant de déterminer l’étendue de la réparation, pour autant que les principes de l’équivalence et d’effectivité sont respectés (voir, par analogie, arrêts du 13 juillet 2006, Manfredi e.a., C‑295/04 à C‑298/04, Rec. p. I‑6619, point 92, ainsi que du 6 juin 2013, Donau Chemie e.a., C‑536/11, points 25 à 27). | 0 |
867,827 | 97. As regards, secondly, the examination of the merits of this complaint, it must be stated that the Commission merely reiterated the factual background to that judgment, without providing the Court with the information necessary to determine the extent to which the Member State had complied with the judgment establishing the failure to fulfil obligations (see, to that effect, Case C-387/97 Commission v Greece [2000] ECR I‑5047, paragraph 73, and Case C-369/07 Commission v Greece [2009] ECR I-0000, paragraph 74). | 14. As a preliminary point, it should be noted that Article 13A of the Sixth Directive relates to the exemption from VAT of certain activities in the public interest. However, that exemption does not cover every activity performed in the public interest, but only those which are listed in that provision and described in great detail (see Case C‑149/97 Institute of the Motor Industry [1998] ECR I‑7053, paragraph 18; Joined Cases C‑394/04 and C‑395/04 Ygeia [2005] ECR I‑10373, paragraph 16; and Case C‑401/05 VDP Dental Laboratory [2006] ECR I‑0000, paragraph 24). | 0 |
867,828 | 52. The Court held none the less that the Portuguese Republic’s situation was not comparable to that of the other Member States included in the allocation. It held that, in so far as the Act of accession has not changed the existing situation as regards the allocation of external resources, the existing Community rules continue to be applicable. Accordingly, the new Member States cannot rely on circumstances antedating accession, in particular their fishing activities during the reference period, in support of their contention that the provisions in question should not be applied. Since their accession, they have been in the same position as the Member States excluded from the allocations under the principle of relative stability of fishing activities, which was reflected, as far as the agreements concluded before accession are concerned, in the allocation effected in 1983 ( Portugal and Spain v Council , paragraphs 43 and 44). | 30. First, it should be recalled that, in proceedings under Article 267 TFEU, it is solely for the national court before which the dispute has been brought, and which must assume responsibility for the subsequent judicial decision, to determine in the light of the particular circumstances of the case, both the need for a preliminary ruling in order to enable it to deliver judgment and the relevance of the questions which it submits to the Court. Consequently, where the questions submitted concern the interpretation of European Union law, the Court is in principle bound to give a ruling (see, inter alia, Joined Cases C‑395/08 and C‑396/08 Bruno and Others [2010] ECR I‑0000, paragraph 18 and the case-law cited). | 0 |
867,829 | 177. It follows from this that Article 82 EC prohibits a dominant undertaking from, inter alia, adopting pricing practices which have an exclusionary effect on its equally efficient actual or potential competitors, that is to say practices which are capable of making market entry very difficult or impossible for such competitors, and of making it more difficult or impossible for its co-contractors to choose between various sources of supply or commercial partners, thereby strengthening its dominant position by using methods other than those which come within the scope of competition on the merits. From that point of view, therefore, not all competition by means of price can be regarded as legitimate (see, to that effect, Nederlandsche Banden-Industrie-Michelin v Commission , paragraph 73; AKZO v Commission , paragraph 70; and British Airways v Commission , paragraph 68). | 28. Therefore, since there is no new public, the authorisation of the copyright holders is not required for a communication to the public such as that in the main proceedings. | 0 |
867,830 | 111. It is apparent from the case‑file that that argument did not expand on an argument raised previously, whether directly or by implication, in the original application which is closely connected to the original complaint. However, Articles 48(2) of the Rules of Procedure of the General Court provides that 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 (see, to that effect, the judgment of 12 November 2009 in Case C‑564/08 P SGL Carbon v Commission , not published in the ECR, paragraphs 20 to 34). | 57
Thus, where it proves to be impossible to determine with certainty the existence or extent of the alleged risk because of the insufficiency, inconclusiveness or imprecision of the results of studies conducted, but the likelihood of real harm to public health persists should the risk materialise, the precautionary principle justifies the adoption of restrictive measures, provided they are non-discriminatory and objective (judgment of 28 January 2010, Commission v France, C‑333/08, EU:C:2010:44, paragraph 93 and the case-law cited). | 0 |
867,831 | 44. Any provision of a national legal system and any legislative, administrative or judicial practice which might impair the effectiveness of EU law by withholding from the national court having jurisdiction to apply such law the power to do everything necessary at the moment of its application to set aside national legislative provisions which might prevent European Union rules from having full force and effect are incompatible with those requirements which are the very essence of EU law (see Simmenthal , paragraph 22, and Case C‑213/89 Factortame and Others [1990] ECR I‑2433, paragraph 20). This would be the case in the event of a conflict between a provision of EU law and a national law, if the solution of the conflict were to be reserved for an authority with a discretion of its own, other than the court called upon to apply EU law, even if such an impediment to the full effectiveness of EU law were only temporary (see, to that effect, Simmenthal , paragraph 23). | 26. Moreover, as the Advocate General rightly pointed out in paragraph 44 of his Opinion, the reference to ‘one or more of the following actions’ in Article 8 of Regulation No 3950/92 enables the Member States to adopt singly or in combination any or all of the measures listed, but does not authorise them to provide for new types of actions in that field. Similarly, the ‘detailed rules’ which Member States may enact must serve to implement one or more of those measures. | 0 |
867,832 | 47. Thus, although the bulk mailers and consolidators could be in comparable situations as regards operational discounts, as follows from the judgment in Deutsche Post and Others (EU:C:2008:141), that is not necessarily the case as regards quantity discounts, such as those at issue in the main proceedings. The quantity discounts per sender are such as to encourage the senders to hand on more mail to bpost, enabling it thereby to make economies of scale. However, the activity carried out by the consolidators does not contribute, of itself, as has been noted in paragraph 38 of this judgment, to an increase in the mail handed on to bpost and, accordingly, to bpost achieving those savings. | 26. The scope of Regulation No 44/2001 is, like that of the Brussels Convention, limited to ‘civil and commercial matters’. In order to determine whether a matter falls within the scope of Regulation No 44/2001, the elements which characterise the nature of the legal relationships between the parties to the dispute or the subject-matter thereof must be examined (see, to that effect, judgments in Sapir and Others , C‑645/11, EU:C:2013:228, paragraphs 32 and 34 and the case-law cited, and in Sunico and Others , EU:C:2013:545, paragraphs 33 and 35 and the case-law cited). | 0 |
867,833 | 29. The Treaty lays down in Article 56 EC, in particular, a specific rule of non‑discrimination in relation to the free movement of capital (Case C‑222/04 Cassa di Risparmio di Firenze [2006] ECR I‑289, paragraph 99). | 16 IN THESE CIRCUMSTANCES THE FEES CHARGED FOR SUCH INSPECTIONS CANNOT BE REGARDED AS CHARGES HAVING AN EFFECT EQUIVALENT TO CUSTOMS DUTIES , PROVIDED THAT THEIR AMOUNT DOES NOT EXCEED THE ACTUAL COST OF THE OPERATIONS IN RESPECT OF WHICH THEY ARE CHARGED .
| 0 |
867,834 | 29. It is particularly important not to deprive such a person of his right of residence, precisely at the time when, by virtue of free access to employment of his choosing, he has the prospect of becoming permanently integrated in his host Member State (see, to that effect, Ergat , paragraph 43). | 53 Thus the appellants ° who were, by force of circumstance, the only sources of the basic information on programme scheduling which is the indispensable raw material for compiling a weekly television guide ° gave viewers wishing to obtain information on the choice of programmes for the week ahead no choice but to buy the weekly guides for each station and draw from each of them the information they needed to make comparisons. | 0 |
867,835 | 32
The deduction system is intended to relieve the trader entirely of the burden of the VAT payable or paid in the course of all his economic activities. The common system of VAT consequently ensures neutrality of taxation of all economic activities, whatever the purpose or results of those activities, provided that they are themselves subject to VAT (judgment of 6 December 2012 in Bonik, C‑285/11, EU:C:2012:774, paragraph 27). | 36 The answer to be given to the second part of the first question must therefore be that in so far as national law prohibits employers and trustees from acting beyond the scope of their respective powers or in disregard of the provisions of the trust deed, they are bound to use all the means available under domestic law, such as recourse to the national courts, in order to eliminate all discrimination in the matter of pay. Moreover, as regards periods of service completed after the Court' s finding of discrimination but before the entry into force of the measures designed to eliminate it, correct implementation of the principle of equal pay requires that the disadvantaged employees should be granted the same advantages as those previously enjoyed by the other employees. However, as regards periods of service subsequent to the entry into force of those measures, Article 119 does not preclude equal treatment from being achieved by reducing the advantages which the advantaged employees used to enjoy. Finally, as regards periods of service prior to 17 May 1990, the date of the Barber judgment, Community law imposed no obligation which would justify retroactive reduction of the advantages enjoyed by the favoured employees.
Question 1(3) | 0 |
867,836 | 38 According to settled case-law, the need to provide an interpretation of Community law which will be of use to the national court makes it necessary that the national 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. Those requirements are of particular importance in certain areas, such as that of competition, where the factual and legal situations are often complex (see in particular Joined Cases C-320/90, C-321/90 and C-322/90 Telemarsicabruzzo and Others [1993] ECR I-393, paragraphs 6 and 7, Case C-284/95 Safety High-Tech v S. & T. [1998] ECR I-4301, paragraphs 69 and 70, and Case C-341/95 Bettati [1998] ECR I-4355, paragraphs 67 and 68). | 36. The scheme of Regulation No 1408/71 shows that the concept of ‘social security benefit’ within the meaning of Article 4(1) and the concept of ‘special non-contributory benefit’ within the meaning of Article 4(2a) and (2b) of the regulation are mutually exclusive. A benefit which satisfies the conditions of a ‘social security benefit’ within the meaning of Article 4(1) of Regulation No 1408/71 therefore cannot be analysed as a ‘special non-contributory benefit’. | 0 |
867,837 | 43. It is established case-law that the provisions of the Treaty on freedom of movement for persons are intended to facilitate the pursuit by Community nationals of occupational activities of all kinds throughout the European Community, and preclude measures which might place them at a disadvantage when they wish to pursue an economic activity in the territory of another Member State (see, inter alia, Case C‑209/01 Schilling and Fleck-Schilling [2003] ECR I‑13389, paragraph 24; Ritter-Coulais , paragraph 33; Lakebrink and Peters-Lakebrink , paragraph 17; and Commission v Germany , paragraph 21). | 54. Neither the context nor the wording of Article 13B(d)(6) of the Sixth Directive indicates that the legislature intended to limit the application of that provision only to undertakings for collective investment constituted under the law of contract or under trust law. | 0 |
867,838 | 181. In that regard, it is clear from the case-law of the Court that interested parties other than the Member State concerned, such as in the present case the Government of Gibraltar, have, in the procedure for reviewing State aid, only the opportunity to send to the Commission all information intended for the guidance of the latter with regard to its future action and they cannot themselves seek to engage in an adversarial debate with the Commission in the same way as is offered to that Member State (see Commission v Sytraval and Brink’s France , paragraph 59, and Joined Cases C‑74/00 P and C‑75/00 P Falck and Acciaierie di Bolzano v Commission [2002] ECR I‑7869, paragraphs 80 and 82). | 29. Accordingly, the reason which justifies recognition of the exception for in-house awards, that is to say, the existence a specific internal link between the contracting authority and the contractor, is absent in a situation such as that in the main proceedings. | 0 |
867,839 | 54. In contrast to the situation of the defendant, who, when deprived of the opportunity to defend himself effectively, will have the opportunity to ensure respect for the rights of the defence by opposing, in accordance with Article 34(2) of Regulation No 44/2001, recognition of the judgment issued against him (see, to that effect, Case 49/84 Debaecker and Plouvier [1985] ECR 1779, paragraph 11), the applicant runs the risk of being deprived of all possibility of recourse. | 37. Dans l’intérêt de l’application cohérente et uniforme du tarif douanier commun, la notion de «parties» au sens de la position 7321 de la NC devrait recevoir la même définition que celle résultant de la jurisprudence rendue à l’égard d’autres chapitres de la NC, telle que rappelée au point 36 du présent arrêt. | 0 |
867,840 | 40 Where, without initiating the procedure under Article 93(2), the Commission finds, on the basis of Article 93(3), that an aid is compatible with the common market, the persons intended to benefit from the procedural guarantees provided by Article 93(2) may secure compliance therewith only if they are able to challenge that decision by the Commission before the Court (see, in particular, Cook v Commission, paragraph 23, and Matra v Commission, paragraph 17). | 17 Where, without initiating the procedure under Article 93(2), the Commission finds on the basis of Article 93(3) that an aid is compatible with the common market, the persons intended to benefit from those procedural guarantees may secure compliance therewith only if they are able to challenge that decision by the Commission before the Court. | 1 |
867,841 | 98. Accordingly, the conditions of admissibility laid down in the fourth paragraph of Article 263 TFEU must be interpreted in the light of the fundamental right to effective judicial protection, but such an interpretation cannot have the effect of setting aside the conditions expressly laid down in that Treaty (see, to that effect, Unión de Pequeños Agricultores v Council , paragraph 44, and Commission v Jégo-Quéré , paragraph 36). | 27 It should be noted that the terms of the provisions under consideration show clearly that where the obligations flowing from the premium scheme are not complied with, the entire amount of the premium paid must be refunded and not merely an amount proportionate to the period during which the undertakings were not complied with . | 0 |
867,842 | 61. Furthermore, the mere assertion that the residence condition is the best way of ensuring that the tax obligations incumbent on the tax representative are performed effectively is irrelevant. It is true that the supervision of such a representative by the tax authorities of a Member State may prove to be more difficult where that representative is in another Member State. However, it is clear from the case-law of the Court that administrative difficulties do not constitute a ground that can justify a restriction on a fundamental freedom guaranteed by EU law (see, to that effect, judgments in Commission v France , C‑334/02, EU:C:2004:129, paragraph 29; Papillon , C‑418/07, EU:C:2008:659, paragraph 54; and van Caster , EU:C:2014:2269, paragraph 56). | 38. It follows that, taking account of the objective of that provision, the concept of ‘national legislation’ within the meaning of the second subparagraph of Article 17(6) of the Sixth Directive refers to the rules on deducting VAT existing and actually applied when that directive entered into force. | 0 |
867,843 | 24. With more specific regard to betting, lotteries and other forms of gambling, the exemption from which they benefit is based on practical considerations, in that gambling transactions do not lend themselves easily to the application of VAT, and not, as is the case with certain public interest services supplied in the social sector, on a desire to afford those activities more advantageous VAT treatment ( United Utilities , paragraph 23). | 36 AS REGARDS THE LAW APPLICABLE FOR THIS PURPOSE , IT MUST BE OBSERVED THAT IN REFERRING TO NATIONAL LAW AS REGARDS THE RECOVERY , OF AIDS UNDULY PAID ARTICLE 8 ( 1 ) OF REGULATION NO 729/70 MAKES NO DISTINCTION BETWEEN THE SUBSTANTIVE CONDITIONS FOR THEIR RECOVERY AND THE RULES OF PROCEDURE AND FORM WHICH MUST BE FOLLOWED IN RECOVERING THEM . THOSE CONDITIONS AND RULES , INCLUDING THOSE ALLOCATING THE BURDEN OF PROOF , ARE THEREFORE ALL DETERMINED BY NATIONAL LAW , SUBJECT TO THE RESTRICTIONS REFERRED TO ABOVE WHICH MAY DERIVE FROM COMMUNITY LAW IN THIS REGARD . THE INFORMATION GIVEN IN THE ORDERS FOR REFERENCE AS TO THE EXACT TERMS OF THE RELEVANT RULES OF NATIONAL LAW DOES NOT ENABLE THE COURT TO FORMULATE ANY FURTHER GUIDELINES FOR THE INTERPRETATION OF COMMUNITY LAW IN THIS REGARD .
| 0 |
867,844 | 24. As regards the freedom to provide services set out in Article 56 TFEU, which is the only fundamental freedom of which account needs to be taken in relation to the dispute before the referring court, it must be borne in mind that the national rule at issue in the main proceedings is capable of constituting a restriction of that freedom. However, the Court has already held that the protection of consumers against abuses of advertising constitutes an overriding reason relating to the general interest which may justify restrictions on the freedom to provide services (see, to that effect, Case C‑6/98 ARD [1999] ECR I‑7599, paragraph 50). Such restrictions must still be applied so as to ensure achievement of the aim pursued and not go beyond what is necessary for that purpose (see, inter alia, Case C‑498/10 X [2012] ECR I‑0000, paragraph 36). | 42 It follows that persons such as the appellants in the main proceedings cannot lose the social security advantage which they were guaranteed by the bilateral convention in question. | 0 |
867,845 | 38. It should be pointed out that, contrary to what certain aspects of the contested case-law recalled in paragraph 20 of this judgment seem to suggest, reparation of the damage caused by a breach of European Union law by a Member State is not conditional on the requirement that the existence of such a breach must be clear from a preliminary ruling delivered by the Court (see, to that effect, Brasserie du pêcheur and Factortame , paragraphs 94 to 96; Joined Cases C‑178/94, C‑179/94 and C‑188/94 to C‑190/94 Dillenkofer and Others [1996] ECR I‑4845, paragraph 28; and Danske Slagterier , paragraph 37). | 21. À cet égard, si le régime instauré à la DA 27 ne limite pas l’acquisition de participations stricto sensu, il a pour effet d’empêcher ou de restreindre l’exercice des droits de vote afférents aux actions détenues. | 0 |
867,846 | 34. In the second place, as regards the question whether the legislation at issue in the main proceedings contains a difference of treatment on grounds of age in relation to employment and occupation, it must be noted that, under Article 2(1) of the Directive, for the purposes of the Directive, the ‘principle of equal treatment’ is to mean that there must be no direct or indirect discrimination whatsoever on any of the grounds referred to in Article 1 of the Directive. Article 2(2)(a) states that, for the purposes of the application of Article 2(1), direct discrimination is to be taken to occur where one person is treated less favourably than another in a comparable situation, on any of the grounds referred to in Article 1 of the Directive (see Palacios de la Villa , paragraph 50, and Age Concern England , paragraph 33). | Il y a donc lieu de distinguer les traitements inégaux permis au titre de l’article 65, paragraphe 1, sous a), TFUE des discriminations arbitraires interdites en vertu de l’article 65, paragraphe 3, TFUE. Il ressort, à cet égard, de la jurisprudence de la Cour que, pour qu’une réglementation fiscale nationale, qui, aux fins du calcul des droits de succession, opère une différence de traitement entre les résidents et les non-résidents puisse être considérée comme compatible avec les dispositions du traité FUE relatives à la libre circulation des capitaux, il est nécessaire que cette différence de traitement concerne des situations qui ne sont pas objectivement comparables ou qu’elle soit justifiée par une raison impérieuse d’intérêt général. Une telle réglementation doit être propre à garantir la réalisation de l’objectif poursuivi et ne pas aller au-delà de ce qui est nécessaire pour qu’il soit atteint (voir, en ce sens, arrêt du 26 mai 2016, Commission/Grèce, C‑244/15, EU:C:2016:359, points 34 et 35 ainsi que jurisprudence citée). | 0 |
867,847 | 12 It is true that Article 22 of the Sixth Directive, concerning obligations of taxable persons fpr the purposes of VAT under the internal system and relating, inter alia, to the details of invoicing, contains a provision authorizing Member States to impose obligations not provided for by the Directive. Paragraph 8 of that article states "Member States may impose other obligations which they deem necessary for the correct levying and collection of the tax and for the prevention of fraud". However, as specified by the Court in a judgment cited by both parties, the exercise of that power must be limited to what is necessary to ensure the correct levying of value added tax and permit supervision by the tax authorities and the detailed requirements on the invoice must not render the exercise of the right to deduction practically impossible or excessively difficult (Joined Cases 123 and 330/87 Léa Jeunehomme [1988] ECR 4517, at paragraphs 15, 16 and 17). | 15 Furthermore, Article 22 ( 8 ) of the Sixth Directive provides that "... Member States may impose other obligations which they deem necessary for the correct levying and collection of the tax and for the prevention of fraud ". In doing so, Member States are not required to use the procedure laid down in Article 27 of the Directive . Article 22 ( 8 ) is a special provision limited to the specific area of taxpayers' obligations and only relates to the right of Member States to lay down obligations other than those provided for in the Directive . | 1 |
867,848 | 27. Furthermore, a person who incurs investment expenditure with the intention, confirmed by objective evidence, of engaging in economic activity within the meaning of Article 9(1) of Directive 2006/112 must be regarded as a taxable person. Acting in that capacity, he has therefore, in accordance with Article 167 et seq. of the directive, the right immediately to deduct the VAT payable or paid on the investment expenditure incurred for the purposes of the transactions which he intends to carry out and which give rise to the right to deduct (see, to that effect, Rompelman , paragraphs 23 and 24; INZO , paragraphs 16 and 17; Ghent Coal Terminal , paragraph 17; Gabalfrisa and Others , paragraph 47; and Case C‑400/98 Breitsohl [2000] ECR I‑4321, paragraph 34). | 38 Furthermore, as the Advocate General points out in paragraphs 26 and 27 of his Opinion, the Spanish legislation makes a clear distinction between tasks entrusted to security undertakings and security staff and those reserved for the public security forces. Where in very specific situations the former are called upon to assist the latter, the functions they perform are only auxiliary functions. | 0 |
867,849 | 20
Secondly, the right to paid annual leave is, as a principle of EU social law, not only particularly important, but is also expressly laid down in Article 31(2) of the Charter of Fundamental Rights of the European Union, which Article 6(1) TEU recognises as having the same legal value as the Treaties (judgments of 22 November 2011 in KHS, C‑214/10, EU:C:2011:761, paragraph 37, and of 3 May 2012 in Neidel, C‑337/10, EU:C:2012:263, paragraph 40). | 57. The answer to the second question must therefore be that sickness cannot as such be regarded as a ground in addition to those in relation to which Directive 2000/78 prohibits discrimination.
Costs | 0 |
867,850 | 20. The same is true of those importers of the product concerned whose resale prices were taken into account for the construction of export prices and who are consequently concerned by the findings relating to the existence of dumping (see judgments in Nashua Corporation and Others v Commission and Council , C‑133/87 and C‑150/87, EU:C:1990:115, paragraph 15; Gestetner Holdings v Council and Commission , C‑156/87, EU:C:1990:116, paragraph 18; in addition, Valimar , C‑374/12, EU:C:2014:2231, paragraph 31). | 33. Thus a provision such as Article 55 of the VAT Directive determines the point of reference for tax purposes of a supply of services and delimits the competences of the Member States. For that purpose, it aims to create a rational delimitation of the respective areas covered by national rules on VAT by determining in a uniform manner the point of reference for tax purposes of supplies of services (see, to that effect, judgment in Welmory , C‑605/12, EU:C:2014:2298, paragraphs 50 and 51). | 0 |
867,851 | 58. Subsequently, the Court of First Instance correctly considered, at paragraphs 144 and 145 of the judgment under appeal, that the rights of the defence had been observed because SGL Carbon had been given the opportunity to comment on the duration, the gravity and the nature of the infringement. The Court of First Instance was also correct to state, at paragraph 146 of the judgment, that the Commission was not required to explain in the statement of objections the way in which it might make use of each of those elements in determining the amount of the fine (see, to that effect, Dansk Rørindustri and Others v Commission , paragraphs 434, 435 and 439). | 43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC. | 0 |
867,852 | 53
The Court has, moreover, held that Directive 2004/38 is only applicable to the conditions governing whether a Union citizen can enter and stay in Member States other than that of which he is a national. Directive 2004/38 does not therefore confer a derived right of residence on third-country nationals who are family members of a Union citizen in the Member State of which that citizen is a national (see, to that effect, judgment of 12 March 2014, S. and G., C‑457/12, EU:C:2014:136, paragraph 34). | 10 In so far as it is based on the third paragraph of Article 175 of the Treaty, the purpose of the application is to obtain a declaration that in not commencing against the French Republic proceedings to establish its breach of obligations the Commission infringed the Treaty by failing to take a decision . | 0 |
867,853 | 105. En vue de déterminer la forme de l’astreinte imposée au titre de l’article 260, paragraphe 2, TFUE, il appartient à la Cour de prendre en compte divers facteurs liés tant à la nature du manquement concerné qu’aux circonstances de l’affaire en cause. Ainsi qu’il ressort de la jurisprudence exposée aux points 86 et 87 du présent arrêt, la forme de l’astreinte, tout comme le montant des sanctions pécuniaires, relève de la libre appréciation de la Cour qui n’est aucunement liée par les propositions de la Commission à cet égard (voir arrêt Commission/Italie, C‑196/13, EU:C:2014:2407, point 105). | 79. Thus, even if, according to their wording, the rules on freedom of movement for workers are intended, in particular, to secure the benefit of national treatment in the host State, they also preclude the State of origin from obstructing the freedom of one of its nationals to accept and pursue employment in another Member State (see, to that effect, Terhoeve , paragraphs 27 to 29). | 0 |
867,854 | 40. As to the fundamental rights mentioned by the referring court, it must be borne in mind that, in accordance with Article 51(1) of the Charter, its provisions are addressed to the Member States only when they are implementing European Union law. Under Article 51(2) thereof, the Charter does not extend the field of application of European Union law beyond the powers of the Union, and it does not establish any new power or task for the Union, or modify powers and tasks as defined in the Treaties. Accordingly, the Court is called on to interpret, in the light of the Charter, the law of the European Union within the limits of the powers conferred on it (see Dereci and Others , paragraph 71, and Iida , paragraph 78). | 2 PROCEEDINGS WERE INSTITUTED BEFORE THE TRIBUNAL D ' INSTANCE , LILLE , AGAINST THE FRENCH STATE , CUSTOMS ADMINISTRATION , BY ROQUETTE FRERES SA FOR REIMBURSEMENT OF THE SUMS OVERCHARGED BY THE CUSTOMS AUTHORITIES BY WAY OF MONETARY COMPENSATORY AMOUNTS SINCE 25 MARCH 1976 , THE DATE ON WHICH COMMISSION REGULATION ( EEC ) NO 652/76 OF 24 MARCH 1976 CHANGING THE MONETARY COMPENSATORY AMOUNTS FOLLOWING CHANGES IN EXCHANGE RATES FOR THE FRENCH FRANC ( OFFICIAL JOURNAL 1976 L 79 , P . 4 ) CAME INTO FORCE .
| 0 |
867,855 | 18. La Cour a également jugé que, bien que le paragraphe 1, sous b), de l’article 346 TFUE fasse état de mesures qu’un État membre peut estimer nécessaires à la protection des intérêts essentiels de sa sécurité, celui-ci ne saurait toutefois être interprété de manière à conférer aux États membres le pouvoir de déroger aux dispositions du traité FUE par la seule invocation desdits intérêts (voir arrêt du 15 décembre 2009, Commission/Finlande, C‑284/05, Rec. p. I‑11705, point 47). | 25. According to established case-law, an applicant’s interest in bringing proceedings must, in the light of the purpose of the action, exist at the time at which the action is brought, failing which it will be inadmissible. That purpose must continue, like the interest in bringing proceedings, until the final decision, failing which there will be no need to adjudicate, which presupposes that the action must be liable, if successful, to procure an advantage to the party bringing it (see, to that effect, Case 53/85 AKZO Chemie and AKZO Chemie UK v Commission [1986] ECR 1965, paragraph 21; and, by analogy, Case C‑19/93 P Rendo and Others v Commission [1995] ECR I‑3319, paragraph 13; Case C‑174/99 P Parliament v Richard [2000] ECR I‑6189, paragraph 33; and Case C‑362/05 P Wunenburger v Commission [2007] ECR I‑4333, paragraph 42). | 0 |
867,856 | 39 Individuals are therefore entitled to effective judicial protection of the rights they derive from the Community legal order, and the right to such protection is one of the general principles of law stemming from the constitutional traditions common to the Member States. That right has also been enshrined in Articles 6 and 13 of the European Convention for the Protection of Human Rights and Fundamental Freedoms (see, in particular, Case 222/84 Johnston [1986] ECR 1651, paragraph 18, and Case C-424/99 Commission v Austria [2001] ECR I-9285, paragraph 45). | 30 It follows that Community law does not preclude a Member State from laying down, with respect to interest, methods of calculation for repayment of charges improperly levied which are less favourable than those applicable to actions between private individuals for the recovery of sums paid but not due, provided that the methods in question apply without distinction to actions based on Community law and to those based on national law. In this case, it does not appear from the wording of the rule at issue that it applies only to actions of the latter kind. | 0 |
867,857 | 45
As regards the principle of proportionality, it requires that measures adopted by EU institutions do not exceed the limits of what is appropriate and necessary in order to attain the objectives legitimately pursued by the legislation in question; where there is a choice between several appropriate measures, recourse must be had to the least onerous, and the disadvantages caused must not be disproportionate to the aims pursued (see, to that effect, judgments of 16 December 1999, UDL, C‑101/98, EU:C:1999:615, paragraph 30, and of 17 March 2011, AJD Tuna, C‑221/09, EU:C:2011:153, paragraph 79 and the case-law cited). | 51. It is true that, whilst on part-time parental leave, a worker employed under a full-time contract does not work the same number of hours as someone working full-time. However, that does not mean that the two workers are in a different position in relation to the initial employment contract with their employer. | 0 |
867,858 | 52. In that regard, when financial aid granted by a Member State strengthens the position of an undertaking compared with other undertakings competing in intra‑Community trade the latter must be regarded as affected by that aid (see Case 730/79 Philip Morris v Commission [1980] ECR 2671, paragraph 11, and Joined Cases C‑278/92 to C‑280/92 Spain v Commission [1994] ECR I‑4103, paragraph 40). | 67. It follows from all the foregoing that, in the absence of scientific studies capable of rebutting the results of IBA 2000, that inventory is the most up-to-date and accurate reference for identifying the most suitable sites in number and in size for the conservation of the species listed in Annex I and for the regularly occurring migratory species not listed in that annex.
The first part of the first complaint
– Arguments of the parties | 0 |
867,859 | 17. Admittedly, a measure of that sort has the effect of making traders wishing to bring proceedings subject to different procedural rules according to whether or not they have the nationality of the Member State concerned. Nevertheless, as the Advocate General pointed out at points 46 and 47 of her Opinion, the possibility that nationals of other Member States would therefore hesitate to sell goods to purchasers established in that Member State who have the nationality of that State is too uncertain and indirect for that national measure to be regarded as liable to hinder intra-Community trade (see, by analogy, Case C‑69/88 Krantz [1990] ECR I‑583, paragraph 11; Case C‑379/92 Peralta [1994] ECR I‑3453, paragraph 24; Case C‑96/94 Centro Servizi Spediporto [1995] ECR I‑2883, paragraph 41; and Case C‑412/97 ED [1999] ECR I‑3845, paragraph 11). The causal link between the possible distortion of intra-Community trade and the difference in treatment at issue is therefore not established. | 41 On this point, it is sufficient to observe that legislation of the kind enacted in the Italian Law makes no distinction according to the origin of the goods transported, its purpose is not to regulate trade in goods with other Member States and the restrictive effects which it might have on the free movement of goods are too uncertain and indirect in order for the obligation which it lays down to be regarded as being such as to hinder trade between Member States (judgment in Case C-379/92 Peralta [1994] ECR I-3453, paragraph 24, and the case-law cited therein). | 1 |
867,860 | 53. On the other hand, it is apparent from the case-law that the need to safeguard the balanced allocation between the Member States of the power to tax may be accepted, in particular, where the system in question is designed to prevent conduct capable of jeopardising the right of a Member State to exercise its powers of taxation in relation to activities carried out in its territory (see Oy AA , paragraph 54; Case C-379/05 Amurta [2007] ECR I-9569, paragraph 58; Case C-303/07 Aberdeen Property Fininvest Alpha [2009] ECR I-5145, paragraph 66; Case C‑284/09 Commission v Germany [2011] ECR I-0000, paragraph 77; and Joined Cases C-338/11 to C-347/11 Santander Asset Management SGIIC and Others [2012] ECR I-0000, paragraph 47). | 20
In determining whether, as Hitachi and Polynt claim, the General Court erred in law by holding, in paragraphs 61, 68, 71 and 81 of the judgment under appeal, that Article 57(f) of the REACH Regulation requires an analysis of the intrinsic properties of the substances concerned, to the exclusion of any consideration of data relating to human exposure reflecting the risk management measures in force, it must be recalled that, under Article 1(1) of the REACH Regulation, the purpose of that regulation is to ensure a high level of protection of human health and the environment, including the promotion of alternative methods for assessment of hazards of substances, as well as the free circulation of substances on the internal market while enhancing competitiveness and innovation. To that end, that regulation introduces an integrated system for monitoring chemical substances, including registration, evaluation and authorisation, together with possible restrictions on their use. | 0 |
867,861 | 39. In addition, the reference date for assessing whether there has been a failure to fulfil obligations under Article 228 EC is the date of expiry of the period prescribed in the reasoned opinion issued under that provision (see, inter alia, Case C-109/08 Commission v Greece [2009] ECR I-0000, paragraph 15 and the case-law cited). | 15. In addition, the reference date for assessing whether there has been a failure to fulfil obligations under Article 228 EC is the date of expiry of the period prescribed in the reasoned opinion issued under that provision (see, inter alia, Case C‑503/04 Commission v Germany [2007] ECR I‑6153, paragraph 19 and the case‑law cited). | 1 |
867,862 | 42. It follows, admittedly, from settled case-law that, pursuant to the second subparagraph of Article 256(1) TFEU, the first paragraph of Article 58 of the Statute of the Court of Justice and Article 112(1)(c) of the Rules of Procedure of that Court, an appeal must indicate precisely the contested elements of the judgment which the appellant seeks to have set aside and the legal arguments specifically advanced in support of the appeal. Thus, an appeal which merely repeats or reproduces verbatim the pleas and arguments relied on before the General Court does not satisfy the requirement to state reasons under those provisions (see, inter alia, Joined Cases C‑125/07 P, C‑133/07 P, C‑135/07 P and C‑137/07 P Erste Group Bank and Others v Commission [2009] ECR I‑0000, paragraph 131). | 15 In these circumstances, the Decision cannot be considered to affect operators whose number or identity was fixed and ascertainable at the time of its adoption. | 0 |
867,863 | 25. However, it is also settled case‑law that, since force majeure does not have the same scope in the various spheres of application of Community law, its meaning must be determined by reference to the legal context in which it is to operate (see, Case C‑124/92 An Bord Bainne Co-operative and Compagnie Inter-Agra [1993] ECR I‑5061, paragraph 10, and Case C‑263/97 First City Trading and Others [1998] ECR I‑5537, paragraph 41). | 28. According to the case‑law, where use is made of an entity jointly owned by a number of public authorities, the ‘similar control’ may be exercised jointly by those authorities, without it being essential for such control to be exercised individually by each of them (see, to that effect, Coditel Brabant , paragraphs 47 and 50, and Sea , paragraph 59). | 0 |
867,864 | 30 It should be observed that the present case is identical to the case which gave rise to the judgment in Case C-385/89 Greece v Commission [1992] ECR I-3253, paragraphs 9 to 14. In that judgment the Court considered that it was for national authorities which subsequently amended figures of decisive significance for the purposes of the calculation of the co-responsibility levy to provide sufficient specific information to justify that change. | 30. With regard to the second condition, it follows from the case-law that the fact that a provision of a directive gives Member States a choice does not necessarily render it impossible to determine with sufficient precision, on the basis of the provisions of the directive alone, the content of the rights thus conferred on individuals (see, to that effect, Francovich and Others , paragraph 17, and Joined Cases C-253/96 to C‑258/96 Kampelmann and Others [1997] ECR I-6907, paragraph 39). | 0 |
867,865 | 22 As regards the criterion of serious difficulties, the Court also held in the Barber judgment that if any male worker concerned could, like Mr Barber, retroactively assert the right to equal treatment in cases of discrimination which, until then, could have been considered permissible in view of the exceptions provided for in Directive 86/378, the financial balance of many occupational schemes might be upset retroactively (paragraph 44). | 27. En outre, cette juridiction affirme que l’arrêt du 4 mai 2010, TNT Express Nederland (C‑533/08, Rec. p. I‑4107, point 63 et dispositif), dans lequel la Cour a déclaré qu’elle n’était pas compétente pour interpréter l’article 31 de la CMR ne préjuge pas la présente affaire. | 0 |
867,866 | 53
While the Court, furthermore, has already held that a trade mark may fulfil other functions than that of indicating origin which are equally worthy of protection against infringement by third parties, such as that of guaranteeing the quality of the goods or services which it designates, or those of communication, investment or advertising, it has nonetheless always emphasised that the essential function of a mark remains that of indicating origin (see, to that effect, judgments of 23 March 2010, Google France and Google, C‑236/08 to C‑238/08, EU:C:2010:159, paragraphs 77 and 82, and of 22 September 2011, Interflora and Interflora British Unit, C‑323/09, EU:C:2011:604, paragraphs 37 to 40 and the case-law cited). | 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 | 0 |
867,867 | 201. As the Court stated in paragraph 115 of the judgment in Adeneler and Others , where a directive is transposed belatedly, the general obligation owed by national courts to interpret domestic law in conformity with the directive exists only once the period for its transposition has expired (see also the order in Vassilakis and Others , paragraph 63). | 39. For the sake of completeness, it must be noted that, as recitals 3, 21 and 24 in the preamble to Regulation No 1782/2003 make clear, environmental protection forms part of the objectives of the single payment scheme. The Court has also held that environmental protection, one of the essential objectives of the European Union, must be regarded as forming part of the common agricultural policy (Case C-428/07 Horvath [2009] ECR I-6355, paragraph 29). Moreover, Article 2 point (1) of Regulation No 796/2004 expressly provides that arable land, and consequently agricultural areas pursuant to Article 2(a) of Regulation No 795/2004, is land maintained in good agricultural and environmental condition within the meaning of Article 5 of Regulation No 1782/2003. | 0 |
867,868 | 44
As regards the validity of Decision 89/534, first, it should be noted that, in order for an EU measure relating to the VAT system to be compatible with the principle of proportionality, the provisions which it contains must be considered to be appropriate and necessary for the attainment of the objectives which it pursues and to be such as to affect as little as possible the objectives and principles of the Sixth Directive (see, to that effect, judgments of 19 September 2000, Ampafrance and Sanofi, C‑177/99 and C‑181/99, EU:C:2000:470, paragraph 60, and of 29 April 2004, Sudholz, C‑17/01, EU:C:2004:242, paragraph 46). | 21 It follows from all the foregoing considerations that recognition in one contracting State of a judgment delivered in default of appearance in another contracting State must be refused where the document which instituted the proceedings was not duly served on the defendant, even if the defendant had notice of the judgment and did not have recourse to the available legal remedies. | 0 |
867,869 | 44. It is not a priori inconceivable that those shareholders may be able to provide relevant documentary evidence enabling the tax authorities of the Member State of taxation to ascertain, clearly and precisely, the reality and nature of tax deductions made in other Member States (see, by analogy, Laboratoires Fournier , paragraph 25 and Persche , paragraph 53). | Toutefois, ces conditions ne sauraient porter sur la définition du contenu des exonérations prévues (arrêt Commission/France,
C‑197/12, EU:C:2013:202, point 31) et, par conséquent, ne sauraient justifier une exonération généralisée de la location de
postes d’amarrage et d’emplacements pour l’entreposage, y compris lorsque cette location concerne des bateaux qui, en raison
de leurs caractéristiques objectives, ne se prêtent pas à la pratique du sport ou de l’éducation physique. | 0 |
867,870 | 38. As regards the argument relied on by the Republic of Austria, that putting in place regeneration plants on its territory is uneconomical and that in those circumstances and by reason of the principle of proportionality the obligations of the Member States concerned should be modified according to the actual circumstances prevailing in them, it must be recalled, as the Court held in paragraphs 35 to 43 of its judgment in Case C-102/97 Commission v Germany [1999] ECR I‑5051, that one of the primary objectives of the Directive was to give priority to the processing of waste oils by regeneration. Therefore, to consider that the technical, economic and organisational circumstances obtaining in a Member State automatically constituted constraints making it impossible to adopt the measures provided for in Article 3(1) of the Directive would deprive that provision of all practical effect, since the obligation imposed on Member States would be limited by maintenance of the status quo, with the result that there would be no genuine obligation to take the measures necessary to give priority to the processing of waste oils by regeneration. | 68. An award criterion that relates solely to the amount of electricity produced from renewable energy sources in excess of the expected annual consumption, as laid down in the invitation to tender, cannot be regarded as linked to the subject-matter of the contract. | 0 |
867,871 | 62. It should be noted at the outset that the objectives of safeguarding the balanced allocation of the power to impose taxes between Member States and the prevention of tax avoidance are linked. Conduct involving the creation of wholly artificial arrangements which do not reflect economic reality, with a view to escaping the tax normally due on the profits generated by activities carried out on national territory is such as to undermine the right of the Member States to exercise their tax jurisdiction in relation to those activities and jeopardise a balanced allocation between Member States of the power to impose taxes ( Cadbury Schweppes and Cadbury Schweppes Overseas , paragraphs 55 and 56, and Test Claimants in the Thin Cap Group Litigation , paragraphs 74 and 75). | 18 It must therefore be held that the requirements of due service and service in sufficient time constitute two separate and concurrent safeguards for a defendant who fails to appear . The absence of one of those safeguards is therefore a sufficient ground for refusal to recognize a foreign judgment . | 0 |
867,872 | 22. It should be noted at the outset that, in the absence of any unifying or harmonising measures at Community level, in particular under the second indent of Article 293 EC, the Member States retain the power to define, by treaty or unilaterally, the criteria for allocating their powers of taxation, particularly with a view to eliminating double taxation (see Case C‑336/96 Gilly [1998] ECR I‑2793, paragraphs 24 and 30; Case C‑307/97 Saint-Gobain [1999] ECR I‑6161, paragraph 57; Case C‑376/03 D . [2005] ECR I‑5821, paragraph 52; Case C‑265/04 Bouanich [2006] ECR I‑923, paragraph 49; Case C‑470/04 N [2006] ECR I‑7409, paragraph 44; Case C‑374/04 Test Claimants in Class IV of the ACT Group Litigation [2006] ECR I‑11673, paragraph 52; and Case C‑170/05 Denkavit Internationaal and Denkavit France [2006] ECR I‑11949, paragraph 43). | 57 As far as the exercise of the power of taxation so allocated is concerned, the Member States nevertheless may not disregard Community rules. According to the settled case-law of the Court, although direct taxation is a matter for the Member States, they must nevertheless exercise their taxation powers consistently with Community law (see ICI, cited above, paragraph 19, and the case-law cited there). | 1 |
867,873 | 45. As regards that weaker position, Article 6(1) of the directive provides that unfair terms are not binding on the consumer. As is apparent from the case-law, that is a mandatory provision which aims to replace the formal balance which the contract establishes between the rights and obligations of the parties with an effective balance which re-establishes equality between them (see Banco Español de Crédito , paragraph 40 and case-law cited). | 73. It follows that OHIM is under no obligation to follow the assessment of the authority with jurisdiction over trade marks in the country of origin or to lay down the same requirements, or to register the mark applied for on the basis that that national authority considered it to be merely suggestive rather than directly descriptive. | 0 |
867,874 | 26 It is established case-law that Articles 5 and 85 are infringed where a Member State requires or favours the adoption of restrictive agreements contrary to Article 85 or reinforces their effects, or where it deprives its own rules of the character of State legislation by delegating to private economic operators responsibility for taking decisions affecting the economic sphere (see Case 267/86 Van Eycke [1988] ECR 4769, paragraph 16; Case C-185/91 Reiff [1993] ECR I-5801, paragraph 14; and Case C-153/93 Delta Schiffahrts- und Speditionsgesellschaft [1994] ECR I-2517, paragraph 14). | 38 IN FACT, THOUGH THE APPOINTING AUTHORITY HAS WIDE DISCRETION IN COMPARING THE CANDIDATES' MERITS AND REPORTS, ESPECIALLY WITH A VIEW TO THE POST TO BE FILLED, IT MUST EXERCISE IT WITHIN THE SELF-IMPOSED LIMITS CONTAINED IN THE NOTICE OF VACANCY . | 0 |
867,875 | Quant à l’allégation selon laquelle le Tribunal aurait omis de répondre à l’argument tiré de l’absence de valeur probante de l’indice documentaire produit par Zumex, qui aurait pourtant été pris en compte par la chambre de recours, il suffit de rappeler que, selon une jurisprudence constante, l’obligation de motivation qui incombe au Tribunal n’impose pas à ce dernier de fournir un exposé qui suivrait, de manière exhaustive et un par un, tous les raisonnements articulés par les parties au litige et la motivation du Tribunal peut être implicite, à condition qu’elle permette aux intéressés de connaître les raisons pour lesquelles le Tribunal n’a pas fait droit à leurs arguments et à la Cour de disposer des éléments suffisants pour exercer son contrôle (arrêts du 5 juillet 2011, Edwin/OHMI, C‑263/09 P, EU:C:2011:452, point 64 et jurisprudence citée, ainsi que du 19 mars 2015, MEGA Brands International/OHMI, C‑182/14 P, EU:C:2015:187, point 54). | 37. Since such funds are generally non-resident funds, it should be noted that the national legislation at issue in the main proceedings is likely to deter a German investor from acquiring holdings in a non-resident investment fund, since such an investment is likely to expose such an investor to a disadvantageous flat-rate tax without offering him the opportunity to produce evidence or information which could demonstrate the actual size of that investor’s income. | 0 |
867,876 | 75. Or, l’existence d’une telle situation pendant une durée prolongée a nécessairement pour conséquence une dégradation significative de l’environnement (voir, en ce sens, arrêt Commission/Italie, C‑135/05, EU:C:2007:250, point 40). En effet, les déchets ont une nature particulière, si bien que leur accumulation, avant même qu’ils ne deviennent dangereux pour la santé, constitue un danger pour l’environnement (arrêt Commission/Italie, C‑297/08, EU:C:2010:115, point 105 et jurisprudence citée). | 41. Equally, an activity consisting in the maintenance and making available to the public of the data thus collected, whether by a simple search or by means of the supply of print-outs, in accordance with the applicable national legislation, also does not constitute an economic activity, since the maintenance of a database containing such data and making that data available to the public are activities which cannot be separated from the activity of collection of the data. The collection of the data would be rendered largely useless in the absence of the maintenance of a database which stores the data for the purpose of consultation by the public. | 0 |
867,877 | 68. On the other hand, by finding at paragraph 168 of Kadi and Al Barakaat International Foundation v Council and Commission that the restrictive measures adopted against a third country could not be directed at persons associated with that country ‘in some other way’, the Court intended to restrict the categories of natural persons at whom targeted restrictive measures may be directed to those whose connection with the third country concerned is quite obvious, namely the leaders of third countries and the individuals associated with them. | 31. So far as concerns the starting point of the limitation period, the Court has pointed out that this, in principle, is a matter for national law and that the fact that the Court may have ruled that the breach of European Union law has occurred generally does not affect the point at which that period starts to run (see, to that effect, Q‑Beef and Bosschaert , paragraph 47 and the case-law cited). | 0 |
867,878 | 86. In the main actions, the disputes do not concern the actual cover provided by the Netherlands sickness insurance scheme for the medical and hospital treatment with which Ms Müller-Fauré and Ms Van Riet were provided. In those actions, what is disputed is whether it was a medical necessity for them to have the treatment at issue in Germany and Belgium respectively, rather than in the Netherlands. In that regard, in paragraphs 99 to 107 of Smits and Peerbooms , the Court also ruled on that condition concerning the necessity of the proposed treatment, to which the grant of authorisation is subject. | 38. The Court has already held that, for the purposes of that provision, the essential characteristic of remuneration lies in the fact that it constitutes consideration for the service in question ( Humbel and Edel , paragraph 17; Case C-157/99 Smits and Peerbooms [2001] ECR I-5473, paragraph 58; Case C-136/00 Danner [2002] ECR I-8147, paragraph 26; Case C-355/00 Freskot [2003] ECR I-5263, paragraph 55; and Case C-422/01 Skandia and Ramstedt [2003] ECR I-6817, paragraph 23). | 0 |
867,879 | 66
An administrative fine imposed on the owner of land as a result of unlawful pollution which he has not prevented and in respect of which he is not able to identify the party responsible can therefore come under the liability mechanism covered by Article 16 of Directive 2004/35 and Article 193 TFEU, provided that the legislation laying down such a fine is, in accordance with the principle of proportionality, appropriate for the purposes of contributing to the attainment of the objective of more stringent protection, which is the purpose of the legislation prescribing joint liability, and that the methods for determining the amount of the fine do not go beyond what is necessary to attain that objective (see, by analogy, judgment of 9 June 2016, Nutrivet, C‑69/15, EU:C:2016:425, paragraph 51 and the case-law cited). | 65. Such a provision does not, therefore, obviate the need to ascertain whether the national prohibition at issue in the main proceedings is compatible with Articles 28 EC to 30 EC. | 0 |
867,880 | 53. It should also be borne in mind that the principle of fiscal neutrality is the reflection, in matters relating to VAT, of the principle of equal treatment (Case C-106/05 L.u.P . [2006] ECR I‑5123, paragraph 48 and case-law cited, and Case C-309/06 Marks & Spencer [2008] ECR I‑0000, paragraph 49). | 49. Secondly, it is important to bear in mind that the principle of fiscal neutrality is the reflection, in matters relating to value added tax, of the principle of equal treatment (Case C-106/05 L.u.P. [2006] ECR I-5123, paragraph 48 and the case-law cited). However, although infringement of the principle of fiscal neutrality may be envisaged only as between competing traders, as has been pointed out in paragraph 47 of this judgment, infringement of the general principle of equal treatment may be established, in matters relating to tax, by other kinds of discrimination which affect traders who are not necessarily in competition with each other but who are nevertheless in a similar situation in other respects. | 1 |
867,881 | 50
It is the Court’s settled case-law that the meaning and scope of terms, for which EU law gives no definition, must be determined by considering their usual meaning in everyday language, while also taking into account the context in which they occur and the purposes of the rules of which they are part (judgments of 10 March 2005, EasyCar, C‑336/03, EU:C:2005:150, paragraph 21, and of 3 September 2014, Deckmyn and Vrijheidsfonds, C‑201/13, EU:C:2014:2132, paragraph 19 and the case-law cited) and it being precluded that, where there are doubts, the text of a provision be considered in isolation in one of its language versions (see, to that effect, judgments of 16 July 2009, Horvath, C‑428/07, EU:C:2009:458, paragraph 35 and the case-law cited, and of 11 June 2015, Pfeifer & Langen, C‑51/14, EU:C:2015:380, paragraph 34). | 20 IL Y A LIEU , A CET EGARD , DE SOULIGNER QUE , COMME IL RESSORT DU DOSSIER , LE REGIME DE PENSIONS D ' ENTREPRISE EN CAUSE DANS LE LITIGE PRINCIPAL , MEME S ' IL A ETE ADOPTE EN CONFORMITE AVEC LES DISPOSITIONS PREVUES PAR LE LEGISLATEUR ALLEMAND QUANT AUX REGIMES DU MEME TYPE , TROUVE SA SOURCE DANS UN ACCORD , INTERVENU ENTRE BILKA ET LE CONSEIL D ' ENTREPRISE REPRESENTANT SES EMPLOYES , AYANT POUR EFFET DE COMPLETER LES PRESTATIONS SOCIALES DUES EN VERTU DE LA LEGISLATION NATIONALE D ' APPLICATION GENERALE PAR DES PRESTATIONS DONT LE FINANCEMENT EST SUPPORTE UNIQUEMENT PAR L ' EMPLOYEUR .
| 0 |
867,882 | 77. As regards, on the other hand, the contested studies other than those referred to in paragraphs 71 to 76 of this judgment, it must, first, be observed that, as the law stands, the Court has recognised five types of documents which enjoy a general presumption of confidentiality: the documents in an administrative file relating to a procedure for reviewing State aid (the judgment in Commission v Technische Glaswerke Ilmenau , C‑139/07 P, EU:C:2010:376); the pleadings lodged by an institution in court proceedings (the judgment in Sweden and Others v API and Commission , C‑514/07 P, C‑528/07 P and C‑532/07 P, EU:C:2010:541, paragraph 94); the documents exchanged between the Commission and notifying parties or third parties in the course of merger control proceedings (the judgment in Commission v Éditions Odile Jacob C‑404/10 P, EU:C:2012:393, paragraph 123); the documents concerning an infringement procedure during its pre-litigation stage (the judgment in LPN and Finland v Commission , C‑514/11 P and C‑605/11 P, EU:C:2013:738, paragraph 65); and the documents relating to a proceeding under Article 101 TFEU (the judgment in Commission v EnBW , C‑365/12 P, EU:C:2014:112, paragraph 93). | 33 That case-law is also supported by Declaration No 29 on sport annexed to the Final Act of the conference which adopted the text of the Treaty of Amsterdam, which emphasises the social importance of sport and calls on the institutions of the European Union inter alia to give special consideration to the particular characteristics of amateur sport. In particular, that declaration is consistent with the above case-law, in that it concerns situations where sport constitutes an economic activity. | 0 |
867,883 | 25. The Court has pointed out that, owing to its non-public and precise nature and its ability to influence significantly the prices of the financial instruments concerned, inside information grants the insider in possession of such information an advantage in relation to all the other actors on the market, who are unaware of it (see judgment in Spector Photo Group and Van Raemdonck , EU:C:2009:806, paragraph 52). | 2 The question was raised in three disputes between, first, Mr Naranjo Arjona and the Instituto Nacional de la Seguridad Social (National Social Security Institute; `the INSS'), secondly, Mr Vicente Mateos and the INSS and the Tesorería General de la Seguridad Social (General Social Security Revenue Authority; `the TGSS'), and, finally, the INSS and Mrs García Lázaro, concerning the calculation of old-age and invalidity pensions. | 0 |
867,884 | 44. It is clear from the case-law of the Court that, in order to ensure the effectiveness of fiscal supervision, which is intended to combat tax evasion, a Member State may apply measures which enable the amount of expenditure deductible in that State as business expenses to be ascertained clearly and precisely (see, to that effect, Case C-254/97 Baxter and Others [1999] ECR I-4809, paragraph 18; Case C-39/04 Laboratoires Fournier [2005] ECR I-2057, paragraph 24; and Case C-248/06 Commission v Spain [2008] ECR I-47, paragraph 34). | 15 IN SUCH CIRCUMSTANCES A SUPPLEMENT LINKED TO FAMILY RESPONSIBILITIES IS CONTRARY TO ARTICLE 4*(1 ) OF THE DIRECTIVE IF THE GRANT THEREOF CANNOT BE JUSTIFIED BY REASONS WHICH EXCLUDE DISCRIMINATION ON GROUNDS OF SEX . | 0 |
867,885 | 18 IN THAT CONNECTION THE COURT ALSO STATED IN PARAGRAPH 18 OF ITS JUDGMENT OF 27 FEBRUARY 1985 THAT ' WHERE IT IS JUSTIFIED BY OVERRIDING CONSIDERATIONS THE SECOND PARAGRAPH OF ARTICLE 174 GIVES THE COURT DISCRETION TO DECIDE , IN EACH PARTICULAR CASE , WHICH SPECIFIC EFFECTS OF A REGULATION WHICH HAS BEEN DECLARED VOID MUST BE MAINTAINED . IT IS THEREFORE FOR THE COURT , WHERE IT MAKES USE OF THE POSSIBILITY OF LIMITING THE EFFECT ON PAST EVENTS OF A DECLARATION IN PROCEEDINGS UNDER ARTICLE 177 THAT A MEASURE IS VOID , TO DECIDE WHETHER AN EXCEPTION TO THAT TEMPORAL LIMITATION OF THE EFFECT OF ITS JUDGMENT MAY BE MADE IN FAVOUR OF THE PARTY WHICH BROUGHT THE ACTION BEFORE THE NATIONAL COURT OR OF ANY OTHER TRADER WHO TOOK SIMILAR STEPS BEFORE THE DECLARATION OF INVALIDITY OR WHETHER , CONVERSELY , A DECLARATION OF INVALIDITY APPLICABLE ONLY TO THE FUTURE CONSTITUTES AN ADEQUATE REMEDY EVEN FOR TRADERS WHO TOOK ACTION AT THE APPROPRIATE TIME WITH A VIEW TO PROTECTING THEIR RIGHTS ' .
| 37. A Member State may therefore impose, for example, an obligation on employers to insure or provide for the setting up of a guarantee institution in respect of which it will lay down the detailed rules for funding, rather than provide for funding by the public authorities. | 0 |
867,886 | 37
The Court noted that those acts were drawn up and concluded by bodies governed by private law without any institution or body of the European Union having participated in their conclusion (see, to that effect, judgment of 6 October 1987, Demouche and Others, 152/83, EU:C:1987:421, paragraphs 18 and 19). | 26. As regards the delimitation of the scope, respectively, of the principles of freedom to provide services and freedom of establishment, it is necessary to establish whether or not the economic operator is established in the Member State in which it offers the service in question (see, to that effect, Case C-55/94 Gebhard [1995] ECR I-4165, paragraph 22). Where that operator is established in the Member State in which it offers the service, it falls within the scope of the principle of freedom of establishment, as defined in Article 43 EC. On the other hand, where the economic operator is not established in the Member State of destination, it is a cross-border service provider covered by the principle of freedom to provide services laid down in Article 49 EC (see Duomo Gpa and Others , paragraph 30 and the case-law cited). | 0 |
867,887 | 11 With respect to the difficulties, encountered by the Irish Government, in implementing the Directive in due time, it is settled case-law that a Member State may not plead provisions, practices or circumstances existing in its internal legal system in order to justify a failure to comply with the obligations and time-limits laid down in a directive (see, inter alia, Case C-401/98 Commission v Greece [1999] ECR I-0000, paragraph 9). | 84 It follows that a sectoral pension fund of the kind at issue in the main proceedings engages in an economic activity in competition with insurance companies. | 0 |
867,888 | 48. In that regard, it is important to note at the outset that the legislation concerning the recovery of customs debts must be interpreted in the light of the aim of securing efficient and rapid availability of the Community’s own resources (see inter alia, to that effect, Case C‑112/01 SPKR [2002] ECR I‑10655, paragraph 34, and Case C‑460/01 Commission v Netherlands [2005] ECR I‑2613, paragraphs 60, 63, 69 and 70). | 23 Finally, it must be pointed out that a supply of investment goods during the adjustment period, such as occurred in the main proceedings in this case, may give rise to an adjustment of the deduction under the conditions set out in Article 20(3) of the Directive. | 0 |
867,889 | 24 First of all, as stated in paragraph 20 of this judgment, the provisions of the Treaty relating to the free movement of goods may be applicable to slot machines, which constitute goods capable of being imported or exported. It is true that such machines are intended to be made available to the public for use in return for payment. However, as the Advocate General has stated in point 19 of his Opinion, the fact that an imported item is intended for the supply of a service does not in itself mean that it falls outside the rules regarding freedom of movement (see, to that effect, Case C-158/94 Commission v Italy [1997] ECR I-5789, paragraphs 15 to 20). | 46. In those circumstances, it is apparent that the first-stage studies condition, in accordance with which higher education studies of at least one year must have been undertaken beforehand in the Member State of origin, is too general and exclusive in this respect. It unduly favours an element which is not necessarily representative of the degree of integration into the society of that Member State at the time the application for assistance is made. It thus goes beyond what is necessary to attain the objective pursued and cannot therefore be regarded as proportionate (see, by analogy, D’Hoop , paragraph 39). | 0 |
867,890 | 23. Consequently, the power granted to the Member States in Article 17(6) of the Sixth Directive does not constitute an unfettered discretion to exclude all, or virtually all, goods and services from the right to deduct VAT, and thus to render meaningless the system established in Article 11(1) of the Second Directive. That power does not therefore apply to general exclusions and does not release Member States from the obligation sufficiently to define the goods and services in relation to which the right to deduct is excluded (see, to that effect, Royscot and Others , paragraphs 22 and 24, and Case C‑434/03 Charles and Charles-Tijmens [2005] ECR I‑7037, paragraphs 33 and 35). | 39. While observance of that principle requires, when rounding is necessary, it to be carried out in such a way that the rounded amount corresponds as closely as possible with the amount of VAT arising from application of the rates in force, the fact remains that such an operation, of its nature, is intended to facilitate calculation and must, therefore, reconcile the requirement of, so far as possible, exact proportion with the practical necessity that the common system of VAT based on the principle of a return from the taxable person should operate effectively. | 0 |
867,891 | 20. Furthermore, the interpretation set out in paragraphs 13 and 14 of this judgment cannot be challenged by the classification in national law of the services at issue in the main proceedings, which has no bearing on the answer which must be given to the question referred by the national court. It follows from the case-law of the Court and, in particular, from paragraphs 27 and 28 of the Navicon judgment, which related, specifically, to the interpretation of Article 15(5) of the Sixth Directive, that whether a specific transaction is subject to or exempt from VAT cannot depend on its classification in national law. According to settled case-law, although, as set out in the introductory sentence of Article 15, the Member States are to lay down the conditions for exemptions in order to ensure correct and straightforward application of those exemptions and to prevent any possible evasion, avoidance or abuse, those conditions cannot affect the definition of the subject-matter of the exemptions envisaged. | 27 HOWEVER , THAT MECHANISM CAN FUNCTION ONLY IF THE CUSTOMS AUTHORITIES OF THE IMPORTING COUNTRY ACCEPT THE DETERMINATIONS LEGALLY MADE BY THE AUTHORITIES OF THE EXPORTING COUNTRY . RECOGNITION OF SUCH DECISIONS BY THE CUSTOMS AUTHORITIES OF THE MEMBER STATES IS NECESSARY IN ORDER THAT THE COMMUNITY CAN , IN TURN , DEMAND THAT THE AUTHORITIES OF OTHER COUNTRIES WITH WHICH IT HAS CONCLUDED FREE-TRADE AGREEMENTS ACCEPT THE DECISIONS TAKEN BY THE CUSTOMS AUTHORITIES OF THE MEMBER STATES CONCERNING THE ORIGIN OF PRODUCTS EXPORTED FROM THE COMMUNITY TO THOSE NON-MEMBER COUNTRIES .
| 0 |
867,892 | 105. According to the Court’s case-law, the direct application of a regulation, provided for in the second paragraph of Article 288 TFEU, means that its entry into force and its application in favour of or against those subject to it are independent of any measure of reception into national law, unless the regulation in question leaves it to the Member States themselves to adopt the necessary legislative, regulatory, administrative and financial measures to ensure the application of the provisions of that regulation (see judgments in Bussone , 31/78, EU:C:1978:217, paragraph 32, and ANAFE , C‑606/10, EU:C:2012:348, paragraph 72 and the case-law cited). | 55. However, the fact that the Kingdom of Sweden has never failed to comply with any judgment previously given by the Court under Article 258 TFEU should be taken into account as a mitigating circumstance. | 0 |
867,893 | 52
Neither Decision 2011/782 nor Regulation No 36/2012 contains definitions of the concepts of ‘benefit’ derived from the Syrian regime, of ‘support’ for that regime or of ‘association’ with the persons and entities benefiting from or supporting the Syrian regime. Nor do they contain any details regarding how those matters are to be proved (see, by analogy, the judgments in Anbouba v Council, C‑630/13 P, EU:C:2015:247, paragraph 43, and Anbouba v Council, C‑605/13 P, EU:C:2015:248, paragraph 42). | 26. Likewise, Article 7(2) provides that the national authorities are to assess whether the information supplied by the party concerned is sufficient. It follows that, in the absence of documentary evidence, it is for the national authorities to take into consideration other types of evidence which may be just as satisfactory for the purpose of the verification, in accordance with the detailed rules laid down by national law, provided that they respect the scope and effectiveness of Community law (see, to that effect, Case C‑312/93 Peterbroeck [1995] ECR I‑4599, paragraph 12). | 0 |
867,894 | 57. Secondly, it must be pointed out that consent, such as that allowing Gauquie to use signs which are identical to Martin Y Paz’s trade marks in respect of handbags and shoes, does indeed result in the exhaustion of the exclusive right within the meaning of Article 7 of Directive 89/104, but only in respect of the individual items of the product which were first put on the market in the European Economic Area (EEA) by the party who received the consent (see, to that effect, Case C‑173/98 Sebago and Maison Dubois [1999] ECR I‑4103, paragraphs 19 and 20, and Coty Prestige Lancaster Group , paragraph 31). It is apparent from that case-law and from the actual wording of Article 7 of Directive 89/104 that the third party who receives that consent and who may therefore invoke the exhaustion of the exclusive right in respect of all the individual items of the goods covered by that consent which it puts on the market in the EEA, may no longer invoke such exhaustion once the consent is withdrawn. | 33. En effet, un traitement identique n’est assuré que si le renvoi opéré par le droit national aux règles de l’Union est direct et inconditionnel, sans que des dispositions du droit national permettent de s’écarter de ces règles, telles qu’interprétées par la Cour (voir, en ce sens, arrêts du 28 mars 1995, Kleinwort Benson, C‑346/93, Rec. p. I‑615, point 16; Poseidon Chartering, précité, points 17 et 18; ETI e.a., précité, point 25, ainsi que Allianz Hungária Biztosító e.a., précité, point 21). | 0 |
867,895 | 12 According to the judgment in Case 230/87 Naturally Yours Cosmetics Ltd v Commissioners of Customs and Excise [1988] ECR 6365, paragraphs 11, 12 and 16, the consideration for a supply of goods may consist in a provision of services, and so constitute the taxable amount within the meaning of Article 11A(1)(a) of the Sixth Directive in respect of such supply, if there is a direct link between the supply of goods and the provision of services and if the value of those services can be expressed in monetary terms. | 66. On the other hand, the answers given by the Court to the first two questions referred for a preliminary ruling, relating to the right of residence of the children and their mother who cared for them, were based not on their self-sufficiency but on the fact that the aim of Regulation No 1612/68, namely freedom of movement for workers, requires the best possible conditions for the integration of the worker’s family in the host Member State and that a refusal to allow the parents caring for the children to remain in the host Member State during the period of their children’s education might deprive the children of a right granted to them by the European Union legislature ( Baumbast and R , paragraphs 50 and 71). | 0 |
867,896 | 25. Nevertheless, the fact remains that, even on the assumption that the taxable person in question retains such property for a sufficient period of time for all losses to be offset against subsequent positive income and for the acquisition or construction costs of that property to be written down in full, that person – unlike a taxable person resident in Germany who has invested in a property there – is not entitled to have those losses taken into account immediately or to an initially higher rate of depreciation, and is thus deprived of a cash-flow advantage, as has been pointed out by the Commission of the European Communities (see, by way of analogy, Case C‑446/04 Test Claimants in the FII Group Litigation [2006] ECR I‑11753, paragraphs 84 and 153, and Case C‑347/04 Rewe Zentralfinanz [2007] ECR I‑2647, paragraph 29). | 11 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 NOTICE OF COMPETITION . | 0 |
867,897 | 69. As regards AST’s argument based on the judgment in Stora Kopparbergs Bergslags v Commission , it need merely be pointed out that that judgment was annulled by the Court of Justice on the point relied on by AST. The Court of Justice held that the fact that a parent company could not have been unaware that the subsidiaries acquired by it had participated in a cartel does not suffice to impute to it responsibility for infringements committed by those companies before they were acquired (see Case C-286/98 P Stora Kopparbergs Bergslags v Commission [2000] ECR I‑9925, paragraph 39). | 44. As regards the first justification, it must be borne in mind that the reduction in tax revenue cannot be regarded as an overriding reason in the public interest which may be relied on to justify a measure which is in principle contrary to a fundamental freedom (see, in particular, Case C-319/02 Manninen [2004] ECR I‑7477, paragraph 49 and the case-law cited). | 0 |
867,898 | 50. According to the Court’s settled case-law, although it is for Member States to take the appropriate measures to ensure their internal and external security, it does not follow that such measures are entirely outside the scope of Community law (see Case C‑273/97 Sirdar [1999] ECR I‑7403, paragraph 15, and Case C‑285/98 Kreil [2000] ECR I‑69, paragraph 15). As the Court has already held, the only articles in which the Treaty expressly provides for derogations applicable in situations which may affect public safety are Articles 30 EC, 39 EC, 46 EC, 58 EC, 64 EC, 296 EC and 297 EC, which deal with exceptional and clearly defined cases. It cannot be inferred that the Treaty contains an inherent general exception excluding all measures taken for reasons of public security from the scope of Community law. The recognition of the existence of such an exception, regardless of the specific requirements laid down by the Treaty, would be liable to impair the binding nature of Community law and its uniform application (see Case C‑186/01 Dory [2003] ECR I-2479, paragraph 31 and case-law there cited). | 2 PROCEEDINGS WERE INSTITUTED BEFORE THE TRIBUNAL D ' INSTANCE , LILLE , AGAINST THE FRENCH STATE , CUSTOMS ADMINISTRATION , BY ROQUETTE FRERES SA FOR REIMBURSEMENT OF THE SUMS OVERCHARGED BY THE CUSTOMS AUTHORITIES BY WAY OF MONETARY COMPENSATORY AMOUNTS SINCE 25 MARCH 1976 , THE DATE ON WHICH COMMISSION REGULATION ( EEC ) NO 652/76 OF 24 MARCH 1976 CHANGING THE MONETARY COMPENSATORY AMOUNTS FOLLOWING CHANGES IN EXCHANGE RATES FOR THE FRENCH FRANC ( OFFICIAL JOURNAL 1976 L 79 , P . 4 ) CAME INTO FORCE .
| 0 |
867,899 | 44 The Fund does not accept that Mr Pavlov and the other applicants practise their profession under a contract of employment and has issued enforcement orders against them for the recovery of arrears of premiums. | 42. Consequently, while a care allowance such as that at issue in the main proceedings may have a different system from that applicable to the German benefits of insurance against reliance on care at issue in Molenaar and the Austrian federal care allowance at issue in Jauch , it none the less remains of the same kind as those benefits. | 0 |
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