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868,300 | 22. In order to reply to that question, it should be noted at the outset that the Court’s case-law provides that the terms used to specify exemptions such as those provided for in Article 135(1) of Directive 2006/112 must be interpreted strictly, since they constitute exceptions to the general principle that VAT is to be levied on all services supplied for consideration by a taxable person (see, by analogy, with regard to the Sixth Directive, Case C-89/05 United Utilities [2006] ECR I‑6813, paragraph 21). | 21. In order to answer that question, it is to be noted at the outset that the terms used to specify the exemptions provided for by Article 13 of the Sixth Directive are to be interpreted strictly, since they constitute exceptions to the general principle that VAT is to be levied on all services supplied for consideration by a taxable person (see, inter alia, SDC , cited above, paragraph 20, and Case C-472/03 Arthur Andersen [2005] ECR I-1719, paragraph 24). | 1 |
868,301 | 21. In this context, the Court has held that a supply must be regarded as a single supply where two or more elements or acts supplied by the taxable person are so closely linked that they form, objectively, a single, indivisible economic supply, which it would be artificial to split (see, to that effect, Case C‑41/04 Levob Verzekeringen and OV Bank [2005] ECR I‑9433, paragraph 22, and Field Fisher Waterhouse , paragraph 16). | 18 It is settled case-law that the fact that a measure of Community law has no binding effect does not preclude the Court from ruling on its interpretation in proceedings for a preliminary ruling under Article 177 (see Case 113/75 Giordano Frecassetti v Amministrazione delle Finanze dello Stato [1976] ECR 983, Case 90/76 Van Ameyde v UCI [1977] ECR 1091, and Case C-322/88 Grimaldi v Fonds des Maladies Professionnelles[1989] ECR 4407, paragraph 9). Although the recommendations of the Joint Committee cannot confer upon individuals rights which they may enforce before national courts, the latter are nevertheless obliged to take them into consideration in order to resolve disputes submitted to them, especially when, as in this case, they are of relevance in interpreting the provisions of the Convention. | 0 |
868,302 | 33. Furthermore, under the division of jurisdiction between the Courts of the European Union and the national courts, the Court must take account of the factual and legislative context, as described in the order for reference, in which the questions put to it are set (Case C‑153/02 Neri [2003] ECR I‑13555, paragraph 35). | 23 Third, it should be observed that that duty is imposed on goods, both domestic and imported, at the same time and in accordance with the same objective criteria, namely when they are taken on board or put ashore and according to the type of goods and their weight. | 0 |
868,303 | 43. In this regard, it must be recalled that, in proceedings under Article 234 EC, which are based on a clear separation of functions between the national courts and the Court of Justice, any assessment of the facts in the case is a matter for the national court. Similarly, 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 Community law, the Court is in principle bound to give a ruling (see, inter alia, Case C-326/00 IKA [2003] ECR I-1703, paragraph 27; Case C-145/03 Keller [2005] ECR I-2529, paragraph 33; and Case C-419/04 Conseil général de la Vienne [2006] ECR I-5645, paragraph 19). | 22 ONCE THIS CONDITION IS SATISFIED , THE MOTIVES WHICH MAY HAVE PROMPTED THE WORKER TO SEEK EMPLOYMENT IN THE MEMBER STATE CONCERNED ARE OF NO ACCOUNT AND MUST NOT BE TAKEN INTO CONSIDERATION .
| 0 |
868,304 | 33. Regulation No 1768/92 thus seeks to make up for that insufficiency by creating an SPC for medicinal products. As is apparent from the ninth recital, the regulation acknowledges, in addition to that objective, the need, in a sector as complex and sensitive as the pharmaceutical sector, to take into account all the interests at stake, including public health, by ensuring that the monopoly on exploitation thus guaranteed does not exceed that which is necessary to cover the investment and does not unduly delay the moment when the product in question comes into the public domain (see, to that effect, AHP Manufacturing , cited above, paragraphs 30 and 39). | La mise en œuvre de la présomption de l’exercice effectif d’une influence déterminante n’est ainsi pas subordonnée à la production d’indices supplémentaires relatifs à l’exercice effectif d’une influence de la société mère (arrêt du 29 septembre 2011, Elf Aquitaine/Commission, C‑521/09 P, EU:C:2011:620, points 80 et 96). | 0 |
868,305 | 25. As to the concept of worker, it must be borne in mind that, according to settled case-law, it may not be interpreted differently according to each national law but has a Community meaning. That concept must be defined in accordance with objective criteria which distinguish the employment relationship by reference to the rights and duties of the persons concerned. The essential feature of an employment relationship is that, for a certain period of time, a person performs services for and under the direction of another person, in return for which he receives remuneration (see, in particular, Case 66/85 Lawrie-Blum [1986] ECR 2121, paragraphs 16 and 17; Case C‑176/96 Lehtonen and Castors Braine [2000] ECR I‑2681, paragraph 45; Case C‑138/02 Collins [2004] ECR I‑2703, paragraph 26; Case C‑456/02 Trojani [2004] ECR I‑7573, paragraph 15; and Case C‑392/05 Alevizos [2007] ECR I-0000, paragraph 67). | 41. In that regard, the fact that the sign in question could be denied registration on the basis of a number of grounds for refusal is irrelevant so long as any one of those grounds fully applies to that sign. | 0 |
868,306 | 50. The Court has already stated that, if the Directive is to serve a useful purpose, it is essential that the employees concerned be guaranteed access to information enabling them to determine whether they have the right to demand the opening of negotiations between central management and the employees’ representatives, such a right to information constituting an essential prerequisite for determining whether a Community-scale undertaking or group of undertakings exists, which is itself a condition precedent for the setting up of a European Works Council or of a transnational procedure for informing and consulting employees ( Bofrost* , paragraphs 32 and 33, and Kühne & Nagel , paragraph 46). | 25. In that regard, it is apparent from settled case-law that national legislation which places certain nationals at a disadvantage simply because they have exercised their freedom to move and to reside in another Member State constitutes a restriction on the freedoms conferred by Article 21(1) TFEU on every citizen of the Union (judgments in Morgan and Bucher , EU:C:2007:626, paragraph 25, and Prinz and Seeberger , EU:C:2013:524, paragraph 27). | 0 |
868,307 | 55
That examination therefore in principle requires prior definition of the reference framework within which the measure concerned fits. As the Advocate General argues in points 77 and 86 to 89 of his Opinion, this method is not limited solely to the examination of tax measures, the Court having merely observed that the determination of the reference framework is of particular importance in the case of tax measures since the very existence of an advantage may be established only when compared with ‘normal’ taxation (judgment of 6 September 2006, Portugal v Commission, C‑88/03, EU:C:2006:511, paragraph 56). | 73. La condamnation au paiement d’une somme forfaitaire et la fixation du montant éventuel de cette somme doivent, dans chaque cas d’espèce, demeurer fonction de l’ensemble des éléments pertinents ayant trait tant aux caractéristiques du manquement constaté qu’à l’attitude propre à l’État membre concerné par la procédure initiée sur le fondement de l’article 260 TFUE. À cet égard, celui-ci investit la Cour d’un large pouvoir d’appréciation afin de décider de l’infliction ou non d’une telle sanction et de déterminer, le cas échéant, son montant (voir arrêt Commission/Italie, C‑196/13, EU:C:2014:2407, point 114). | 0 |
868,308 | 45. The differences in treatment authorised by Article 65(1)(a) TFEU must therefore be distinguished from discrimination prohibited by Article 65(3) TFEU. The case-law shows that, for national tax legislation to be capable of being regarded as compatible with the provisions of the Treaty on the free movement of capital, the difference in treatment must concern situations which are not objectively comparable or be justified by an overriding reason in the public interest (Case C-35/98 Verkooijen [2000] ECR I-4071, paragraph 43; Case C-319/02 Manninen [2004] ECR I-7477, paragraph 29; and Case C-250/08 Commission v Belgium [2011] ECR I-12341, paragraph 51, and Santander Asset Management SGIIC and Others , paragraph 23). | 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 |
868,309 | 51
It should be noted that the comparability or otherwise of a cross-border situation with an internal situation must be examined having regard to the aim pursued by the national tax legislation at issue (see, to that effect, judgments of 8 November 2012, Commission v Finland, C‑342/10, EU:C:2012:688, paragraph 36, and of 2 June 2016, Pensioenfonds Metaal en Techniek, C‑252/14, EU:C:2016:402, paragraph 48). | 41. En l’absence de clause compromissoire au sens de l’article 238 CE, le litige en l’espèce échappe à la compétence juridictionnelle du Tribunal telle qu’elle est définie aux articles 225, paragraphe 1, CE, 235 CE et 240 CE. | 0 |
868,310 | 37. Likewise, the explanatory notes to the CN and those to the HS are an important aid to the interpretation of the scope of the various tariff headings but do not have legally binding force (see, in particular, Case C-396/02 DFDS [2004] ECR I-8439, paragraph 28). The content of those notes must therefore be compatible with the provisions of the CN and may not alter the meaning of those provisions (see, in particular, Case C-280/97 ROSE Elektrotechnik [1999] ECR I-689, paragraph 23; Case C-42/99 Eru Portuguesa [2000] ECR I-7691, paragraph 20; and Case C‑495/03 Intermodal Transports [2005] ECR I-8151, paragraph 48). | 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 |
868,311 | 49. In the first place, to the extent that, pursuant to the present ground of appeal, the appellants argue that the General Court infringed Article 81 EC by erroneously interpreting the criteria according to which responsibility may be imputed to an undertaking for a serious and continuous infringement, it should be recalled that, according to the settled case-law of the Court, an infringement of Article 81 EC can result not only from an isolated act but also from a series of acts or from continuous conduct, even where one or several elements of that series of acts or continuous conduct could also constitute in themselves and taken in isolation an infringement of that provision. Accordingly, if the different actions form part of an ‘overall plan’, because their identical object distorts competition within the common market, the Commission is entitled to impute responsibility for those actions on the basis of participation in the infringement considered as a whole ( Commission v Anic Partecipazioni , paragraph 81, and Joined Cases C‑204/00 P, C‑205/00 P, C‑211/00 P, C‑213/00 P, C‑217/00 P and C‑219/00 P Aalborg Portland and Others v Commission [2004] ECR I‑123, paragraph 258). | 72. That distinguishing factor is confirmed by the Court’s case-law, according to which a service concession exists where the agreed method of remuneration consists in the right of the service provider to exploit for payment his own service and means that he assumes the risk connected with operating the services in question (Case C‑382/05 Commission v Italy [2007] ECR I‑6657, paragraph 34 and the case-law cited therein). | 0 |
868,312 | 34 In that respect, it should be recalled that a person who has the intention, confirmed by objective evidence, to commence independently an economic activity within the meaning of Article 4 of the Sixth Directive and who incurs the first investment expenditure for those purposes must be regarded as a taxable person. Acting in that capacity, he has therefore, in accordance with Article 17 et seq. of the Sixth 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, without having to wait for the actual exploitation of his business to begin (Case C-37/95 Belgian State v Ghent Coal Terminal [1998] ECR I-1, paragraph 17; Joined Cases C-110/98 to C-147/98 Gabalfrisa and Others v AEAT [2000] ECR I-0000, paragraph 47). | 28. The prohibitive nature of costs must therefore be assessed as a whole, taking into account all the costs borne by the party concerned. | 0 |
868,313 | 59. However, that discretion notwithstanding, the criteria which the Member States lay down must be applied in a transparent manner and must be open to review in order to prevent any unfavourable treatment of fixed-term workers solely on the basis of the duration of the contracts or employment relationships which attest to their length of service and professional experience (see Rosado Santana , paragraph 77). | 42. The formal requirements for that right, by contrast, regulate the rules governing its exercise and monitoring thereof and the smooth functioning of the VAT system, such as the obligations relating to accounts, invoicing and filing returns. Those requirements are set out in Articles 18 and 22 of the Sixth Directive (see, to that effect, judgments in Commission v Netherlands , EU:C:2001:596, paragraph 71; Collée , EU:C:2007:549, paragraphs 25 and 26; Ecotrade , EU:C:2008:267, paragraphs 60 to 65; Nidera Handelscompagnie , EU:C:2010:627, paragraphs 47 to 51; Kopalnia Odkrywkowa Polski Trawertyn P. Granatowicz, M. Wąsiewicz , EU:C:2012:107, paragraphs 41 and 48; and Tóth , EU:C:2012:549, paragraph 33). | 0 |
868,314 | 31 That is the position here. Article 8(1)(b) of Directive 92/81 imposes on the Member States, first, the clear and precise obligation not to levy the harmonised excise duty on fuel used for the purpose of air navigation other than private pleasure flying. Second, the degree of latitude afforded to Member States by the introductory wording of Article 8(1), whereby exemptions are granted by the Member States `under conditions which they shall lay down for the purpose of ensuring the correct and straightforward application of such exemptions and of preventing any evasion, avoidance or abuse', cannot detract from the unconditional nature of the obligation imposed by that provision to grant exemption (see, mutatis mutandis, paragraphs 32 to 35 of Becker, cited above). | 26. He does not lose his status as worker for the purposes of Article 45 TFEU because he holds employment with an international organisation (see, to that effect, Joined Cases 389/87 and 390/87 Echternach and Moritz [1989] ECR 723, paragraph 11). | 0 |
868,315 | 35. Thus, when they take measures which come within the scope of European Union law, the authorities of the Member States are, as a rule, subject to the obligation to observe the rights of the defence of addressees of decisions which significantly affect their interests. Where, as in the main proceedings, neither the conditions under which observance of the third-country nationals’ right to be heard is to be ensured, nor the consequences of the infringement of that right, are laid down by European Union law, those conditions and consequences are governed by national law, provided that the rules adopted to that effect are the same as those to which individuals in comparable situations under national law are subject (principle of equivalence) and that they do not make it impossible in practice or excessively difficult to exercise the rights of defence conferred by the European Union legal order (principle of effectiveness) (see, to that effect, inter alia, Case C‑349/07 Sopropé [2008] ECR I‑10369, paragraph 38, and Case C‑452/09 Iaia and Others [2011] ECR I‑4043, paragraph 16). | 82. Under Article 15(2)(a) of that regulation, use of the Community trade mark in a form differing in elements which do not alter the distinctive character of the mark in the form in which it was registered also constitutes use within the meaning of Article 15(1). | 0 |
868,316 | 54. As to the condition, also recalled in paragraph 45 of the present judgment, that the storage of the livestock effluent must be limited to the needs of the spreading operations, it should be noted that this condition is explained, in particular, by the fact that storage operations with a view to reuse of a substance may, in light of their duration, constitute a burden for the holder and be potentially the cause of precisely the environmental pollution which Directive 75/442 seeks to limit (see, to this effect, Case C‑194/05 Commission v Italy , paragraph 40). | 95. The objective of the regulation is to liberalise imports of products originating in non-member States. However, it does not aim to liberalise the placing on the market of those products, which takes place after import (see Case C‑296/00 Expo Casa Manta [2002] ECR I‑4657, paragraphs 30 and 31). | 0 |
868,317 | 29 The fact that Mr Sehrer has German nationality cannot prevent him from relying on the rules relating to freedom of movement for workers against the Member State of which he is a national, since he has exercised his right to freedom of movement and worked in another Member State (Terhoeve, paragraphs 27, 28 and 29). | 43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC. | 0 |
868,318 | 29. In order to comply with a judgment annulling a measure and to implement it fully, the institution is required, according to settled case-law, to have regard not only to the operative part of the judgment but also to the grounds which led to the judgment and constitute its essential basis, in so far as they are necessary to determine the exact meaning of what is stated in the operative part. It is those grounds which, on the one hand, identify the precise provision held to be illegal and, on the other, indicate the specific reasons which underlie the finding of illegality contained in the operative part and which the institution concerned must take into account when replacing the annulled measure (Joined Cases 97/86, 99/86, 193/86 and 215/86 Asteris and Others v Commission [1988] ECR 2181, paragraph 27, and Case C-458/98 P Industrie des poudres sphériques v Council [2000] ECR I-8147, paragraph 81). | 28. In that regard, it should be borne in mind that, in the procedure under Article 234 EC, 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 and/or the validity of EU law, the Court is in principle bound to give a ruling (see, to that effect, Case C‑415/93 Bosman [1995] ECR I‑4921, paragraph 59, and Joined Cases C‑317/08 to C‑320/08 Alassini and Others [2010] ECR I‑0000, paragraph 25). | 0 |
868,319 | 20. According to the Court’s case-law, in certain circumstances several formally distinct services, which could be supplied separately and thus give rise, in turn, to taxation or exemption, must be considered to be a single transaction when they are not independent (Case C‑425/06 Part Service [2008] ECR I‑897, paragraph 51, and Case C‑392/11 Field Fisher Waterhouse [2012] ECR I‑0000, paragraph 15). | 61. The case‑law on State aid cited by Ente in the context of its appeal is also irrelevant. Unlike the practice generally followed by the Commission with regard to State aid declared to be incompatible with the common market, the decisions of which contain provisions calling on Member States to recover the sums wrongly paid from the beneficiaries, the contested decision did not place the Member State concerned, as pointed out already in paragraph 53 above, under an obligation to recover the sums from the ultimate beneficiaries. | 0 |
868,320 | 47 Such an observation, which does not in any event appear to reflect the interpretation so far generally accepted of the concept of discrimination based on sex which appears in various international instruments concerning the protection of fundamental rights, cannot in any case constitute a basis for the Court to extend the scope of Article 119 of the Treaty. That being so, the scope of that article, as of any provision of Community law, is to be determined only by having regard to its wording and purpose, its place in the scheme of the Treaty and its legal context. It follows from the considerations set out above that Community law as it stands at present does not cover discrimination based on sexual orientation, such as that in issue in the main proceedings. | 31. Next, whilst it is true that the members of the Epitropi Antagonismou enjoy personal and operational independence and are bound in the exercise of their duties only by the law and their conscience within the meaning of Law No 703/1977, it nevertheless remains that there are no particular safeguards in respect of their dismissal or the termination of their appointment. That system does not appear to constitute an effective safeguard against undue intervention or pressure from the executive on the members of the Epitropi Antagonismou (see, to that effect, Case C-103/97 Köllensperger and Atzwanger [1999] ECR I-551, paragraph 21). | 0 |
868,321 | 44. It is thus clear from the case-law that, whatever the mechanism adopted for preventing or mitigating the imposition of a series of charges to tax or economic double taxation, the freedoms of movement guaranteed by the Treaty preclude a Member State from treating foreign-sourced dividends less favourably than nationally-sourced dividends, unless such a difference in treatment concerns situations which are not objectively comparable or is justified by overriding reasons in the public interest (see, to that effect, Case C‑315/02 Lenz [2004] ECR I‑7063, paragraphs 20 to 49; Case C‑319/02 Manninen [2004] ECR I‑7477, paragraphs 20 to 55; and Test Claimants in the FII Group Litigation , paragraph 46). | 99. In relation to the right of freedom of movement for workers, the principle of non-discrimination was implemented by Article 39 EC and Article 7 of Regulation No 1612/68 (see, to that effect, Case C‑94/07 Raccanelli [2008] ECR I‑5939, paragraph 45). | 0 |
868,322 | 34. The Court has, however, repeatedly held that it is competent to give the referring court full guidance on the interpretation of European Union law in order to enable it to determine the issue of compatibility for the purposes of the case before it (see, inter alia, Case C-292/92 Hünermund and Others [1993] ECR I-6787, paragraph 8; Centro Europa 7 , paragraph 50, and the order in Calestani and Lunardi , paragraph 16). | 31
There is, moreover, no provision in Directive 2009/103 that limits the scope of the insurance obligation, and of the protection which that obligation is intended to give to the victims of accidents caused by motor vehicles, to the use of such vehicles on certain terrain or on certain roads (see, to that effect, judgment of 28 November 2017, Rodrigues de Andrade, C‑514/16, EU:C:2017:908, paragraph 36). | 0 |
868,323 | 27. With regard to expenditure connected with the issue of shares or atypical silent partnerships, it should be noted that, in order for the input VAT paid in respect of such a transaction to give rise to a right to deduct, the expenditure incurred in that regard must be a component of the cost of the output transactions that gave rise to the right to deduct (see Case C‑408/98 Abbey National [2001] ECR I‑1361, paragraph 28; Case C‑16/00 Cibo Participations [2001] ECR I‑6663, paragraph 31; and Case C‑435/05 Investrand [2007] ECR I‑1315, paragraph 23). | 31 It follows from that principle, as well as from the rule that, in order to give rise to the right to deduct, the goods or services purchased must have a direct and immediate link with the output transactions in respect of which VAT is deductible, that there was a right to deduct the VAT borne by those goods or services because the expenditure incurred in acquiring them was a component of the cost of those output transactions. The expenditure must therefore form part of the costs of the output transactions in respect of which VAT is deductible which use the goods and services acquired (Midland Bank, paragraph 30, and Abbey National, paragraph 28). | 1 |
868,324 | 74. In accordance with settled case-law, a national court which is called upon, within the exercise of its jurisdiction, to apply provisions of European Union law is under a duty to give full effect to those provisions, if necessary refusing of its own motion to apply any conflicting provision of national legislation (see, inter alia, Simmenthal , paragraphs 21 to 24, and Case C-119/05 Lucchini [2007] ECR I-6199, paragraph 61). | 49. That conclusion is, moreover, endorsed by the explanatory memorandum to the proposal for the Sixth Directive ( Bulletin of the European Communities , supplement 11/73, p. 13) in which the Commission observes that ‘when payments on account are received prior to the chargeable event, receipt of these amounts gives rise to a charge to tax, since the parties to the transaction in this way demonstrate their intention that all the financial consequences of the chargeable event should arise in advance’. | 0 |
868,325 | 35 The Court considers that it is to be observed first of all that, according to its settled case-law, in order to establish, in particular in the sector of the common organisation of the agricultural markets, whether a provision of Community law complies with the principle of proportionality, it is necessary to ascertain whether the penalty exceeds what is appropriate and necessary to attain the objective pursued by the rules which have been breached (see Case C-118/89 Lingenfelser [1990] ECR I-2637, paragraph 12; Case C-319/90 Pressler [1992] ECR I-203, paragraph 12; and Case C-354/95 National Farmers' Union and Others [1997] ECR I-4559, paragraph 49). | 40 It should be stressed that the Commission's written pleadings show that the incidents to which it objects in the present proceedings have taken place regularly for more than 10 years. | 0 |
868,326 | 26. It has consistently been held that it is solely for the national court before which the dispute has been brought, and which must assume responsibility for the subsequent judicial decision, to determine in the light of the particular circumstances of the case both the need for a preliminary ruling in order to enable it to deliver judgment and the relevance of the questions which it submits to the Court. Consequently, where the questions submitted by the national court concern the interpretation of Community law, the Court of Justice is, in principle, bound to give a ruling (see in particular Case C-415/93 Bosman [1995] ECR I-4921, paragraph 59; Case C‑379/98 PreussenElektra [2001] ECR I-2099, paragraph 38; Case C-153/00 Der Weduwe [2002] ECR I-11319, paragraph 31; and Case C‑318/00 Bacardi-Martini and Cellier des Dauphins [2003] ECR I-905, paragraph 40). | 38 It should remembered that it is settled law that in the context of the cooperation between the Court of Justice and the national courts provided for by Article 177 of the Treaty it is solely for the national court before which the dispute has been brought, and which must assume responsibility for the subsequent judicial decision, to determine in the light of the particular circumstances of the case both the need for a preliminary ruling in order to enable it to deliver judgment and the relevance of the questions which it submits to the Court. Consequently, where the questions submitted by the national court concern the interpretation of Community law, the Court of Justice is, in principle, bound to give a ruling (see, inter alia, Case C-415/93 Bosman [1995] ECR I-4921, paragraph 59). | 1 |
868,327 | 24 As the Court stated in the context of the interpretation of the free-trade Agreement between the European Economic Community and the Swiss Confederation signed in Brussels on 22 July 1972 and concluded and approved on behalf of the Community by virtue of Council Regulation (EEC) No 2840/72 of 19 December 1972 (OJ, English Special Edition 1972 (31 December) L 300, p. 286), which contains a Protocol 3 similar to that appended to the EEC-Austria Agreement, the determination of the origin of goods is based on a division of powers between the customs authorities of the parties to the Agreement inasmuch as origin is established by the authorities of the exporting State and the proper working of that system is monitored jointly by the authorities concerned on both sides (Case 218/83 Les Rapides Savoyards [1984] ECR 3105, paragraph 26). | 49. As regards the subsidiary ground relied upon by the Italian Government to justify that obstacle to the freedoms guaranteed by Articles 43 EC and 49 EC and relating to the maintenance of public order, it should be borne in mind that the concept of ‘public order’ comes into play where a genuine and sufficiently serious threat affects one of the fundamental interests of society. Like all derogations from a fundamental principle of the Treaty, the exception relating to public order must be narrowly construed (see Commission v Belgium , paragraph 28 and the case-law cited). | 0 |
868,328 | 38. Ainsi que la Cour l’a itérativement jugé, même si la juridiction de renvoi a limité sa demande de décision préjudicielle à l’interprétation de la libre circulation des travailleurs, une telle circonstance ne fait pas obstacle à ce que la Cour fournisse à la juridiction nationale tous les éléments d’interprétation du droit de l’Union pouvant être utiles au jugement de l’affaire dont elle est saisie, que cette juridiction y ait fait ou non référence dans l’énoncé de sa question (voir en ce sens, notamment, arrêts du 21 février 2006, Ritter-Coulais, C‑152/03, Rec. p. I‑1711, point 29, et du 23 avril 2009, Rüffler, C‑544/07, Rec. p. I‑3389, point 57). | 57. It is necessary to point out that, even though the national court does not refer to Article 18 EC in the wording of its preliminary question, the Court is not thereby precluded from providing the national court with all those elements for the interpretation of Community law which may be of assistance in adjudicating on the case pending before it, whether or not that court has specifically referred to them in its question (see, to that effect, Case C-241/89 SARPP [1990] ECR I‑4695, paragraph 8; Case C‑152/03 Ritter‑Coulais [2006] ECR I‑1711, paragraph 29; and Case C-392/05 Alevizos [2007] ECR I‑3505, paragraph 64). | 1 |
868,329 | 12 It should be noted that, as is clear from the 22nd recital in the preamble to Regulation No 404/93, Article 30 of that regulation is intended to deal with any disturbance in the internal market which the replacement of the various national markets by the common organisation of the market threatened to bring about (see, inter alia, Belgium and Germany v Commission, paragraph 22, and the case-law cited). According to that recital, Article 30 gives the Commission the power to take any transitional measures required to overcome the difficulties of implementing the common organisation of the market. Furthermore, the Court has held that application of Article 30 is subject to the condition that the specific measures which the Commission must adopt are intended to assist transition from national arrangements to the common organisation of the market and that they are necessary for that purpose (see, inter alia, T. Port, paragraph 35). | 50. That economic benefit is clearly established where it is provided that the public authority is to become owner of the works or work which is the subject of the contract. | 0 |
868,330 | 31
It must be recalled, as a preliminary point, that in accordance with the third paragraph of Article 267 TFEU national courts against whose decisions there is no judicial remedy under national law are required to make a reference to the Court (see, to that effect, judgment of 6 October 1982, Cilfit and Others, 283/81, EU:C:1982:335, paragraph 6). | 25 A distinction of the kind made by the legislation at issue discourages traders from entering into barter contracts, although such contracts are not, in financial or commercial terms, in any way different from transactions in which the consideration is expressed in money, and consequently restricts traders' freedom to choose the contract which they consider to be most suited to satisfying their economic interests. | 0 |
868,331 | 83. In this regard, it must be borne in mind that, according to settled case-law of the Court, in order to determine whether a body making a reference is ‘a court or tribunal’ for the purposes of Article 267 TFEU, which is a question governed by European Union law alone, the Court takes account of a number of factors, such as whether the body is established by law, whether it is permanent, whether its jurisdiction is compulsory, whether its procedure is inter partes , whether it applies rules of law and whether it is independent (see, inter alia, Case C-53/03 Syfait and Others [2005] ECR I-4609, paragraph 29; Case C-517/09 RTL Belgium [2010] ECR I-14093, paragraph 36; and Case C-196/09 Miles and Others [2011] ECR I-5105, paragraph 37). | 59. There appears, however, to be no objective ground capable of justifying such a difference in treatment. | 0 |
868,332 | 41. However, a BTI may be relied on as evidence by a person other than its holder. Given that there is no legislation at European Union level governing the concept of proof, any type of evidence admissible under the procedural law of the Member States in proceedings similar to those laid down in Article 243 of the Customs Code is in principle admissible (see, to that effect, Joined Cases C-310/98 and C-406/98 Met-Trans and Sagpol [2000] ECR I-1797, paragraph 29). | 29 It follows that, given that there is no legislation at Community level governing the concept of proof, any type of evidence admissible under the procedural law of the Member States in similar proceedings is in principle admissible. | 1 |
868,333 | 22 Accordingly, at paragraph 26 of its judgment in Cornée and Others, cited above, the Court held that the implementation of a milk production development plan which had been approved by the competent national authorities did not confer on the producer concerned the right to produce the quantity of milk corresponding to the plan' s objective without being subject to any restrictions stemming from Community rules adopted after the plan was approved. Consequently, producers with a development plan, even one approved prior to the entry into force of the levy scheme, could not rely on any alleged legitimate expectation based on the implementation of their plan in order to oppose any reductions in such reference quantities (paragraph 27). That ruling was confirmed and amplified by the judgment in Spronk, cited above, in which the Court stated, at paragraph 29, that the carrying out of investments, even as part of a development plan, did not entitle the producer concerned to entertain any legitimate expectation based on the making of those investments in order to claim a special reference quantity allocated precisely on account of the investments. | 37
The customs value must reflect the real economic value of imported goods and take into account all the elements of those goods that have economic value (judgment of 15 July 2010, Gaston Schul, C‑354/09, EU:C:2010:439, paragraph 29 and the case-law cited). | 0 |
868,334 | 34. Thus, by empowering the Council to decide when, how and to what extent it should intervene as regards sea and air transport, the Treaty confers broad legislative powers on it as regards the adoption of appropriate common rules (see, to that effect, Case C‑440/05 Commission v Council [2007] ECR I‑9097, paragraph 58; see also, with regard to the legislative powers of the Council concerning the common transport policy, Case 97/78 Schumalla [1978] ECR 2311, paragraph 4, and Joined Cases C-248/95 and C-249/95 SAM Schiffahrt and Stapf [1997] ECR I-4475, paragraph 23). | 43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC. | 0 |
868,335 | 32. Both the notes which head the chapters of the Common Customs Tariff and the Explanatory Notes to the Nomenclature of the Customs Cooperation Council are important means of ensuring the uniform application of the Tariff and as such may be regarded as useful aids to its interpretation (see Case C‑11/93 Siemens Nixdorf [1994] ECR I‑1945, paragraph 12; Case C‑382/95 Techex [1997] ECR I‑7363, paragraph 12; Case C‑339/98 Peacock [2000] ECR I‑8947, paragraph 10; and Olicom , paragraph 17). | 35 Consequently, it must be held that, by precluding by regulation or administrative practice on the grounds of their nationality employed or self-employed workers from other Member States and the members of their families from being attributed large-family status for the purpose of the award of special benefits for such families and from being awarded family allowances, the Hellenic Republic has failed to fulfil its obligations under Articles 48 and 52 of the EC Treaty, Article 7 of Regulation No 1612/68, Article 7 of Regulation No 1251/70, Article 7 of Directive 75/34 and Article 3 of Regulation No 1408/71. | 0 |
868,336 | 19. In that regard, the Court has held that Directive 2002/74 has direct effect in the event of non-transposition only in respect of insolvencies arising after 8 October 2005 (Case C-246/06 Velasco Navarro [2008] ECR I-105, paragraphs 27 to 29). | 34. Such a right is however inherent in respect for the rights of the defence, which is a general principle of EU law (the judgment in Mukarubega , EU:C:2014:2336, paragraph 45). | 0 |
868,337 | 52. Such a provision also has a restrictive effect in relation to companies established in other Member States in that it constitutes an obstacle to the raising, by such companies, of capital in Poland since the acquisition of, inter alia, shares in joint investment bodies is restricted (see, by analogy, Case C‑242/03 Weidert and Paulus [2004] ECR I‑7379, paragraph 14). | 43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC. | 0 |
868,338 | 38. In the present case, while if there is disagreement between the parties over the legal basis actually used by the Council to adopt the contested decision, it is clearly apparent from the wording of that decision that it is based on Article 8(3) of Decision 2005/387 (see by analogy, judgment in Parliament v Council , C‑317/13 and C‑679/13, EU:C:2015:223, paragraphs 28 to 31). | 97 With regard to judicial review of compliance with the abovementioned conditions, in matters concerning the common agricultural policy the Community legislature has a discretionary power which corresponds to the political responsibilities given to it by Articles 40 to 43 of the Treaty. Consequently, the legality of a measure adopted in that sphere can be affected only if the measure is manifestly inappropriate having regard to the objective which the competent institution is seeking to pursue (Fedesa and Others, cited above, paragraph 14, and Crispoltoni, cited above, paragraph 42). | 0 |
868,339 | 79. The Court has thus held that concept is one of Community law and must accordingly be given an autonomous and uniform interpretation throughout the Community, the search for which must take account of the background to the provision in which it appears and of the purpose of the rules in question (see, to that effect, Adolf Truley , paragraphs 36, 40 and 45). | 69. To establish whether there is indirect discrimination, it is necessary to ascertain whether the provisions at issue have a more unfavourable impact on women than on men (see inter alia, on this point, Seymour-Smith and Perez , paragraph 58). | 0 |
868,340 | 42. The Court has concluded therefrom that the existence of a rule of national law whereby courts or tribunals against whose decisions there is a judicial remedy are bound on points of law by the rulings of a court superior to them cannot, on the basis of that fact alone, deprive the lower courts of the right provided for in Article 267 TFEU to refer questions on the interpretation of EU law to the Court of Justice (see, to that effect, Rheinmühlen-Düsseldorf , paragraphs 4 and 5, and Cartesio , paragraph 94). The lower court must be free, in particular if it considers that a higher court’s legal ruling could lead it to give a judgment contrary to EU law, to refer to the Court questions which concern it (Case C‑378/08 ERG and Others [2010] ECR I‑0000, paragraph 32). | 43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC. | 0 |
868,341 | 44
Secondly, the Court has already held that the other paragraphs of Article 8 of Directive 2013/33 place significant limitations on the Member States’ power to detain a person. Article 8(1) of the directive makes clear that Member States may not hold a person in detention for the sole reason that he has made an application for international protection. Furthermore, under Article 8(2) of the directive, detention may be ordered only when it proves necessary and on the basis of an individual assessment of each case, if other less coercive alternative measures cannot be applied effectively. Article 8(4) of Directive 2013/33 provides that Member States are to ensure that the rules concerning alternatives to detention, such as regular reporting to the authorities, the deposit of a financial guarantee, or an obligation to stay at an assigned place, are laid down in national law (see judgment of 15 February 2016, N., C‑601/15 PPU, EU:C:2016:84, paragraph 61). | 58. It follows that, even if the General Court’s formulation – in paragraph 77 of the judgment under appeal – that ‘that similarity would not be remembered by the informed user in the overall impression of the designs at issue’ might indicate, when taken out of context, that the General Court based its reasoning on an indirect method of comparison based on an imperfect recollection, it does not reveal any error on the General Court’s part. | 0 |
868,342 | 28 The rule on the aggregation of insurance, residence or employment periods, laid down by Article 51(a) of the Treaty and as implemented, in particular, by Article 38(1) of Regulation No 1408/71 in relation to invalidity insurance, constitutes one of the basic principles governing Community coordination of social security schemes in the Member States, its purpose being to ensure that exercise of the right, conferred by the Treaty, to freedom of movement does not have the effect of depriving a worker of social security advantages to which he would have been entitled if he had spent his working life in only one Member State. Such a consequence might in practice discourage Community workers from exercising their right to freedom of movement and would therefore constitute an obstacle to that freedom (see, in particular, the judgment in Case C-165/91 Van Munster v Rijksdienst voor Pensionen [1994] ECR I-4661, paragraph 27). | 115. Against that background, it consequently falls to the Commission, in its capacity as contracting authority, strictly to comply with the criteria which it has itself laid down on that basis not only in the tendering procedure per se , which is concerned with assessing the tenders submitted and selecting the successful tenderer, but also, more generally, up to the end of the stage during which the relevant contract is performed. | 0 |
868,343 | 69. Finally, with regard to the presence in the database concerned of official materials accessible to the public, referred to in the national court’s sixth question, it must be pointed out that it is apparent both from the general nature of the terms used in Article 1(2) of Directive 96/9 to define the concept of a database within the meaning of the Directive and from the objective of the protection afforded by the sui generis right that the Community legislature intended to give that concept a wide scope, unencumbered by considerations relating, in particular, to the substantive content of the body of materials in question (see, to that effect, Case 444/02 Fixtures Marketing , cited above, paragraphs 19 to 21). | 21. For instance, according to Article 1(1) of the directive, it concerns the legal protection of databases ‘in any form’. | 1 |
868,344 | 36. It must be borne in mind that, according to settled case-law, the question whether a Member State has failed to fulfil its obligations must be determined by reference to the situation prevailing in the Member State at the end of the period laid down in the reasoned opinion and that the Court cannot take account of any subsequent changes (Case C-147/00 Commission v France [2001] ECR I-2387, paragraph 26; Case C-173/01 Commission v Greece [2002] ECR I-6129, paragraph 7 and Case C-114/02 Commission v France [2003] ECR I-3783, paragraph 9). | 24. In the present case, it is common ground that, where the price is reduced after the supply has taken place, under the Polish legislation at issue in the main proceedings, the corresponding reduction of the taxable amount is contingent on the ta xable person being in possession of acknowledgment of receipt of a correcting invoice by the purchaser of the goods or services and that the purpose of that requirement is to ensure the correct collection of VAT and to prevent evasion, as submitted by, among others, the Polish Government. | 0 |
868,345 | 93. According to the case-law of the Court, Community law precludes expulsion of a national of a Member State on grounds of a general preventive nature, that is to say, expulsion which has been ordered for the purpose of deterring other foreign nationals (see, in particular, Case 67/74 Bonsignore [1975] ECR 297, paragraph 7, and Nazli , paragraph 59), in particular where such measure automatically follows a criminal conviction, without any account being taken of the personal conduct of the offender or of the danger which that person represents for the requirements of public policy (see Calfa , paragraph 27). | 23. À l’issue de cette période, une décision du Conseil des ministres de ne pas reconnaître les droits de vote ou soumettant l’exercice de ces droits à certaines conditions a pour effet de priver les entités publiques visées de leur pouvoir effectif en tant qu’actionnaires ou de restreindre ce pouvoir. | 0 |
868,346 | 41. Accordingly, medical services effected for the purpose of protecting, including maintaining or restoring, human health could benefit from the exemption under Article 13A(1)(b) and (c) of the Sixth Directive (see, to that effect, Unterpertinger , paragraphs 40 and 41; D’Ambrumenil and Dispute Resolution Services , paragraphs 58 and 59; and L.u.P ., paragraph 29). | À cet égard, il y a lieu de constater que, si certains passages de l’argumentation développée par Heli-Flight au soutien de
son premier moyen manquent de rigueur, cette argumentation apparaît, dans son ensemble, suffisamment claire pour que puissent
être identifiés, avec la précision requise, les éléments critiqués de l’arrêt attaqué, ainsi que les arguments juridiques
invoqués au soutien de leur critique, permettant ainsi à toute partie normalement diligente d’en comprendre la teneur et à
la Cour d’effectuer son contrôle de légalité. | 0 |
868,347 | 22 That argument cannot be accepted. The Court has consistently held that it is solely for the national court before which the dispute has been brought, and which must assume responsibility for the subsequent judicial decision, to determine in the light of the particular circumstances of the case both the need for a preliminary ruling in order to enable it to deliver judgment and the relevance of the questions which it submits to the Court (see, inter alia, Case C-387/93 Banchero [1995] ECR I-4663, paragraph 15, and Case C-105/94 Celestini v Saar-Sektkellerei Faber [1997] ECR I-2971, paragraph 21). Consequently, where the questions submitted by the national court concern the interpretation of Community law, the Court is, in principle, bound to give a ruling (see, inter alia, Case C-415/93 Union Royale Belge des Sociétés de Football Association and Others v Bosman and Others [1995] ECR I-4921, paragraph 59). | 11IT FOLLOWS THAT THE FAMILY BENEFITS OR ALLOWANCES WERE NOT ' ' PAYABLE ' ' UNDER THE LEGISLATION OF THE MEMBER STATE IN WHOSE TERRITORY THE MEMBERS OF THE FAMILY WERE RESIDING .
| 0 |
868,348 | 27. In that context, it is advisable therefore to ascertain whether the dominant undertaking has made use of the opportunities arising out of its dominant position in such a way as to reap trading benefits which it would not have reaped if there had been normal and sufficiently effective competition ( United Brands and United Brands Continentaal v Commission , paragraph 249). | 49. At paragraph 48 of the judgment in Simap the Court held that the characteristic features of working time are present in the case of time spent on call by doctors in primary care teams in Valencia (Spain) where their presence at the health centre is required. The Court found, in the case which resulted in that judgment, that it was not disputed that during periods of duty on call under those rules, the first two conditions set out in the definition of the concept of working time were fulfilled and, further, that, even if the activity actually performed varied according to the circumstances, the fact that such doctors were obliged to be present and available at the workplace with a view to providing their professional services had to be regarded as coming within the ambit of the performance of their duties. | 0 |
868,349 | 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). | 57 It should be observed that, unlike the situation in Genius Holding, in the cases in the main proceedings the risk of any loss in tax revenues has been completely eliminated in sufficient time either because the issuer of the invoice has retrieved and destroyed the invoice before its recipient used it or because, although the invoice has been used, the issuer of the invoice has settled the amount shown separately on the invoice. | 0 |
868,350 | 102. In particular, as regards the application of the private market economy investor test, the Court has held that, where the Commission examines whether a State acted as a shareholder and whether, therefore, the private investor test is applicable in the circumstances of the case, it is for the Commission to carry out a global assessment, taking into account, in addition to the evidence provided by that Member State, all other relevant evidence enabling it to determine whether the Member State took the measure in question in its capacity as shareholder or as a public authority. The nature and subject-matter of that measure may be relevant in that regard, as may its context, the objective pursued and the rules to which the measure is subject (see, to that effect, judgment in Commission v EDF , C‑124/10 P, EU:C:2012:318, paragraph 86). | 52. That situation is therefore likely to jeopardise the principles of fiscal neutrality and legal certainty. | 0 |
868,351 | 181. In the second place, as is apparent from, among others, paragraphs 275, 289 and 530 of the judgment under appeal, the Court of First Instance was aware of the reasons for which the Commission decided to approve the concentration at issue. It also devoted numerous paragraphs in its judgment to an analysis of whether those reasons were well founded. It must be pointed out in that regard that the duty to state adequate reasons in decisions is an essential procedural requirement which must be distinguished from the question whether the reasoning is well founded, which is concerned with the substantive legality of the measure at issue (see Commission v Sytraval and Brink’s France , paragraph 67, and Case C‑310/99 Italy v Commission [2002] ECR I-2289, paragraph 48). The reasoning of a decision consists in a formal statement of the grounds on which that decision is based. If those grounds are vitiated by errors, the latter will vitiate the substantive legality of the decision, but not the statement of reasons in it, which may be adequate even though it sets out reasons which are incorrect. It cannot therefore be claimed that it was impossible for the Court of First Instance to exercise its power of judicial review (see, by way of analogy, Chronopost and La Poste v UFEX and Others , paragraph 112). | 48. However, the latter analysis is not valid as regards consumption residues which cannot be regarded as ‘by-products’ of a manufacturing or extraction process which are capable of being reused as an integral part of the production process. | 0 |
868,352 | 48
The foregoing analysis is not called in question by the French Government’s claims that the contributions and social levies at issue in the main proceedings are classified as ‘taxes’ that are levied on income from real estate, not on earned income, and which do not directly give rise to any benefits in return or to any advantage in terms of social security benefits. In fact, as is apparent from the information provided by the referring court, those levies and contributions are in any event allocated specifically and directly for the funding of certain branches of the French social security scheme. An EU official such as Mr de Lobkowicz cannot, accordingly, be subject to those levies and contributions since his financial obligations in matters of social security are governed exclusively by the Protocol and the Staff Regulations and, as such, fall outside the jurisdiction of the Member States (see, by analogy, with regard to Regulation No 1408/71, judgment of 26 February 2015, de Ruyter, C‑623/13, EU:C:2015:123, paragraphs 23, 26, 28 and 29). | 20 In this regard, the competent national authorities must assess whether the knowledge acquired in the host Member State, either during a course of study or by way of practical experience, is sufficient in order to prove possession of the knowledge which is lacking. | 0 |
868,353 | 36 As the Court pointed out in paragraph 35 of its judgment in Snares, the fact that rules have not been mentioned in the declaration made by a Member State is not conclusive in this regard and is therefore not of itself proof that those rules do not come within the scope of the provision in question. | 49. As regards the right to good administration, enshrined in Article 41 of the Charter, that right reflects a general principle of EU law. | 0 |
868,354 | 46
It must be pointed out that the action brought by Bank Saderat Iran falls within the scope of the second paragraph of Article 275 TFEU (judgments in Council v Manufacturing Support & Procurement Kala Naft, C‑348/12 P, EU:C:2013:776, paragraph 50, and Council v Bank Mellat, C‑176/13 P, EU:C:2016:96, paragraph 48). | 82
In accordance with recital 19 of Directive 2009/29, it is clear from Articles 10(1) and 10a(3) of Directive 2003/87 that full auctioning of allowances has been the rule for electricity generators since 2013. So far as concerns the installations which receive allowances free of charge after that date, in accordance with Article 10a(11) of Directive 2003/87, read in the light of recital 21 of Directive 2009/29, the quantity of such allowances allocated is to decrease gradually, with a view to reaching no free allocation in 2027. | 0 |
868,355 | 30 In that respect, it is settled case-law that, in the interests of legal certainty and ease of verification, the decisive criterion for the classification of goods for customs purposes is in general to be found in their objective characteristics and properties as defined in the wording of the relevant heading of the Common Customs Tariff and of the notes to the sections or chapters (see inter alia Case C-276/00 Turbon International [2002] ECR I-1389, paragraph 21). | 52. Planning which requires prior authorisation for setting up new providers of services may prove indispensable for filling in possible gaps in access to outpatient care and for avoiding the duplication of structures, so as to ensure medical care which is adapted to the needs of the population, covers the entire territory and takes account of geographically isolated or otherwise disadvantaged regions. | 0 |
868,356 | 21. In that regard, it is apparent from the Court’s case-law that the term ‘public’ refers to an indeterminate number of recipients, potential television viewers, and implies, moreover, a fairly large number of persons (see, to that effect, judgments in SGAE , C‑306/05, EU:C:2006:764, paragraphs 37 and 38, and ITV Broadcasting and Others , C‑607/11, EU:C:2013:147, paragraph 32). | 90. Dans ces conditions, c’est à bon droit que le Tribunal a rejeté comme inopérant le grief tiré par Kendrion d’une violation du principe du délai de jugement raisonnable. | 0 |
868,357 | 19. It is therefore for the Court, in the present case, to restrict its analysis to the provisions of EU law and provide an interpretation of them which will be of use to the national court, which has the task of determining the compatibility of the provisions of national law with that law (see, by way of analogy, inter alia, Case C‑380/05 Centro Europa 7 [2008] ECR I‑349, paragraph 51). To that end, it is for the Court to reformulate the question referred to it (see, by way of analogy, inter alia, Case C‑210/04 FCE Bank [2006] ECR I‑2803, paragraph 21). | 87. Conformément à la jurisprudence de la Cour, l’obligation de motivation qui incombe au Tribunal n’impose pas à celui-ci de fournir un exposé qui suivrait, de manière exhaustive et un par un, tous les raisonnements articulés par les parties au litige, de sorte que la motivation 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 (voir en ce sens, notamment, arrêts Aalborg Portland e.a./Commission, C‑204/00 P, C‑205/00 P, C‑211/00 P, C‑213/00 P, C‑217/00 P et C‑219/00 P, EU:C:2004:6, point 372, ainsi que FIAMM e.a./Conseil et Commission, C‑120/06 P et C‑121/06 P, EU:C:2008:476, point 96). | 0 |
868,358 | 15. In the case in the main proceedings, it is clear from the order for reference that Afton brought before the High Court an action for judicial review of the legality of the ‘intention and/or obligation’ of the United Kingdom Government to implement Directive 2009/30 even though, when that action was brought, the prescribed period for the transposition of that directive had not yet expired and no national measure transposing that directive had been adopted. Moreover, the mere fact that the Secretary of State for Transport has declared his intention to implement Directive 2009/30 justifies the view being taken that there is some disagreement between Afton and the Secretary of State (see, to that effect, British American Tobacco (Investments) and Imperial Tobacco , paragraph 36). | 43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC. | 0 |
868,359 | 39
Under Article 4(2) of the Competition Directive, Article 5(2), second paragraph, and Article 7(3) of the Authorisation Directive, and Article 9(1) of the Framework Directive, the rights to use radio frequencies must be assigned on the basis of objective, transparent, non-discriminatory and proportionate criteria. That condition means that those criteria are to be appropriate for attaining their objective, and do not go beyond what is necessary in order to attain that objective (see, to that effect, judgment of 23 April 2015, Commission v Bulgaria, C‑376/13, not published, EU:C:2015:266, paragraphs 65 and 84). | 114 Whereas Article 61 of the EC Treaty (now, after amendment, Article 51 EC) precludes the Treaty provisions on the freedom to provide services from applying to transport services, the latter being governed by the provisions of the title concerning transport, there is no article in the Treaty which precludes its provisions on freedom of establishment from applying to transport. | 0 |
868,360 | 42. Secondly, only Articles 6 and 11 of Directive 97/13 deal with the charges applicable to undertakings which hold authorisations in the telecommunications services sector (see, to that effect, Albacom and Infostrada , cited above, paragraph 26). As to individual licences, Article 11(1) of that directive provides that the fees imposed by the Member States on undertakings which hold those licences seek only to cover the administration costs generated by the work involved in implementing those licences ( Albacom and Infostrada , paragraph 25, and Joined Cases C-392/04 and C-422/04 i-21 Germany [2006] ECR I-8559, paragraph 28). The same consideration applies to the fees imposed by the Member States for general authorisations pursuant to Article 6 of Directive 97/13, which provides in addition for only one other form of financial contribution, namely contributions to the provision of universal service. | 54 That limitation is therefore also applicable to survivors' pensions. | 0 |
868,361 | 31. To assess the scope of application of the Treaty within the meaning of Article 12 EC, that article must be read in conjunction with the provisions of the Treaty on citizenship of the Union. Citizenship of the Union is destined to be the fundamental status of nationals of the Member States, enabling those who find themselves in the same situation to receive the same treatment in law irrespective of their nationality, subject to such exceptions as are expressly provided for (Case C‑184/99 Grzelczyk [2001] ECR I‑6193, paragraphs 30 and 31, and Case C‑148/02 Garcia Avello [2003] ECR I‑11613, paragraphs 22 and 23). | 100. The fifth plea must therefore be rejected.
Sixth plea: failure to take into consideration the appellant’s ability to pay
Arguments of the parties | 0 |
868,362 | 46 According to the principle of non-discrimination which is enshrined in the second subparagraph of Article 40(3) of the Treaty and incorporates the prohibition of discrimination laid down in Article 6(1) of the Treaty, comparable situations must not be treated differently and different situations must not be treated in the same way unless such treatment is objectively justified (see the judgment in Case 106/83 Sermide v Cassa Conguaglio Zucchero [1984] ECR 4209, paragraph 28). | 129. As the Polish Government in particular observed, that difference can be explained by the fact that an injunction against an infringer entails, logically, preventing that person from continuing the infringement, whilst the situation of the service provider by means of which the infringement is committed is more complex and lends itself to other kinds of injunctions. | 0 |
868,363 | 41
Article 33 of Regulation No 1408/71 must be read with reference to Articles 27, 28 and 28a of Section 5 of Chapter 1 of Title III of the regulation applicable to the rights of pensioners and members of their families, which cover either situations where the pensioner draws pensions under the legislation of two or more Member States or situations where he draws a pension under the legislation of a single Member State but is not entitled to benefits in his country of residence (see, to that effect, the judgment of 15 June 2000, Sehrer, C‑302/98, EU:C:2000:322, paragraph 26). | 66. In order to answer that question, it must be borne in mind that, according to settled case-law, new rules apply, as a matter of principle, immediately to the future effects of a situation which arose under the old rule (see, inter alia, Case C-334/07 P Commission v Freistaat Sachsen [2008] ECR I-9465, paragraph 43 and case-law cited). | 0 |
868,364 | 67. That condition is the expression of the duty to act fairly in relation to the legitimate interests of the trade mark proprietor. The issue of whether that condition has been satisfied must be assessed by, inter alia, taking account of the extent to which the use by the third party is understood by the relevant public, or at least by a significant section of that public, as establishing a link between the third party’s goods and those of the trade mark proprietor or a person authorised to use the trade mark, and of the extent to which the third party ought to have been aware of that (Case C‑245/02 Anheuser-Busch [2004] ECR I‑10989, paragraphs 82 and 83, and Céline , paragraphs 33 and 34). | 43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC. | 0 |
868,365 | 18 In this connection, it must be observed that it is settled case-law that the question whether a Member State has failed to fulfil its obligations must be determined by reference to the situation prevailing in that State at the end of the period laid down in the reasoned opinion (see, in particular, Case C-60/96 Commission v France [1997] ECR I-3827, at paragraph 15 and Case C-3/96 Commission v Netherlands [1998] ECR I-3031, at paragraph 36). | 32. Dans ces conditions, le grief émis à cet égard par SGL lors de l’audience devant le Tribunal ne saurait être considéré comme un simple développement du moyen tiré d’une détermination erronée du montant de base de l’amende. | 0 |
868,366 | 50. With regard to the legislation at issue in the case in the main proceedings, as the Advocate General observed, in essence, in points 49 and 50 of his Opinion, Article 36 of the Law on sickness insurance is ambiguous. In any event, it is for the national court to assess, in the light of the guidance given in the present judgment, whether that article is consistent with Articles 49 EC and 22 of Regulation No 1408/71 as interpreted by the Court and, in so far as the said Article 36 may be subject to a number of interpretations, to interpret it in a way which accords with European Union law (see, to that effect, Melki and Abdeli , paragraph 50 and the case-law cited). | 84. It should also be noted that Article 4(1) of Directive 2001/14 establishes a division of powers as between the Member States and the infrastructure manager with regard to charging schemes. The Member States are to establish a charging framework, while the determination and collection of the charge are tasks to be performed by the infrastructure manager. However, as the Advocate General stated at point 78 of his Opinion, the State may recover infrastructure costs in full by means of mark-ups, if the market can bear this and if in so doing it does not exclude the use of infrastructure by market segments which can pay at least the cost that is directly incurred as a result of operating the railway service, plus a rate of return. | 0 |
868,367 | 36
As the Court has repeatedly held, the right to deduct provided for in Article 167 et seq. of Directive 2006/112 is an integral part of the VAT scheme and in principle may not be limited. In particular, the right to deduct is exercisable immediately in respect of all the taxes charged on transactions relating to inputs (see, inter alia, judgments of 21 March 2000, Gabalfrisa and Others, C‑110/98 to C‑147/98, EU:C:2000:145, paragraph 43, and of 21 June 2012, Mahagében and Dávid, C‑80/11 and C‑142/11, EU:C:2012:373, paragraph 38). | 128 Secondly, it follows from Articles 1 and 7 of Regulation No 2299/89 that, subject to reciprocity, that regulation also applies to nationals of non-member countries, where they offer for use or use a CRS in Community territory. | 0 |
868,368 | 44 In that connection, the Court has consistently held that the principle of the protection of legitimate expectations forms part of the Community legal order and must be observed by the Member States when they exercise the powers conferred on them by Community directives (see, to that effect, Case 316/86 Krücken [1988] ECR 2213, paragraph 22, Joined Cases C-31/91 to C-44/91 Lageder and Others [1993] ECR I-1761, paragraph 33, Case C-381/97 Belgocodex [1998] ECR I-8153, paragraph 26, and Case C-396/98 Schlossstrasse [2000] ECR I-4279, paragraph 44). | 88. Likewise, such an abuse might lie in the imposition of a price which is excessive in relation to the economic value of the service provided ( Kanal 5 and TV 4 , paragraph 28). | 0 |
868,369 | 53. Under Article 11 of Regulation No 1150/2000, any delay in making the entry in the account referred to in Article 9(1) of that regulation gives rise to the payment of interest by the Member State concerned at the interest rate applicable to the entire period of delay. That interest is payable in respect of any delay, regardless of the reason for the delay in making the entry in the Commission’s account (see, inter alia, Commission v Netherlands , paragraph 91). | 6 THAT PURPOSE , WHICH THE SECOND DIRECTIVE MENTIONS IN ITS PREAMBLE WHILST AT THE SAME TIME REFERRING TO THE FIRST DIRECTIVE , 67/227 , OF THE SAME DATE ( OFFICIAL JOURNAL , ENGLISH SPECIAL EDITION 1967 , P . 14 ), IS EVIDENT FROM THE PREAMBLE TO THE LATTER DIRECTIVE , WHICH REFERS TO THE NEED TO ACHIEVE SUCH HARMONIZATION OF LEGISLATION CONCERNING TURNOVER TAXES AS WILL ELIMINATE FACTORS WHICH MAY DISTORT CONDITIONS OF COMPETITION AND THEREFORE TO SECURE NEUTRALITY IN COMPETITION , IN THE SENSE THAT WITHIN EACH COUNTRY SIMILAR GOODS SHOULD BEAR THE SAME TAX BURDEN , WHATEVER THE LENGTH OF THE PRODUCTION AND DISTRIBUTION CHAIN .
| 0 |
868,370 | 30. It must be pointed out in that connection that, unlike the scheme provided for under Article 6(1) of Decision No 1/80, which is based on legal employment for certain periods, the relevant criterion for the first paragraph of Article 7 of that decision to apply is thus lawful residence with the Turkish migrant worker. After so residing for a certain period of time, the person concerned receives the right to work, but the first paragraph of Article 7 does not, however, impose an obligation to do so or make it a condition for the acquisition of a right guaranteed by Decision No 1/80 (see, to that effect, inter alia, Case C-373/03 Aydinli [2005] ECR I-6181, paragraphs 29 and 31; Case C-325/05 Derin [2007] ECR I-6495, paragraph 56; and Case C‑453/07 Er [2008] ECR I-7299, paragraphs 31 to 34). The situation of a Turkish national such as the person at issue in the main proceedings with regard to employment is therefore irrelevant. | 56. In particular, a Turkish national accorded rights under Article 7 cannot be deprived of them either because he was unemployed on account of being sentenced to a term of imprisonment, even one of several years’ duration which was not suspended, or because he never acquired rights relating to employment and residence pursuant to Article 6(1) (see, to that effect, Aydinli , paragraph 28, and Torun , paragraph 26). In contrast to Turkish workers to whom Article 6(1) applies, the status of members of their family referred to in Article 7 of that decision does not depend on paid employment. | 1 |
868,371 | 48. It follows that, in applying national law, the national court called on to interpret it is required to do so, as far as possible, in the light of the wording and the purpose of the directive in question, in order to achieve the result pursued by the directive and thereby comply with the third paragraph of Article 288 TFEU (see, to that effect, von Colson and Kamann , paragraph 26; Marleasing , paragraph 8; Faccini Dori , paragraph 26; and Pfeiffer and Others , paragraph 113). The requirement for national law to be interpreted in conformity with European Union law is inherent in the system of the Treaty, since it permits the national court, within the limits of its jurisdiction, to ensure the full effectiveness of European Union law when it determines the dispute before it (see, to that effect, Pfeiffer and Others , paragraph 114). | 31. En effet, le CCP ne vise qu’à rétablir une durée de protection effective suffisante du brevet de base en permettant à son titulaire de bénéficier d’une période d’exclusivité supplémentaire à l’expiration de son brevet destinée à compenser, au moins partiellement, le retard pris dans l’exploitation commerciale de son invention en raison du laps de temps qui s’est écoulé entre la date du dépôt de la demande de brevet et celle de l’obtention de la première AMM dans l’Union européenne (arrêt du 11 novembre 2010, Hogan Lovells International, C‑229/09, Rec. p. I‑11335, point 50; ainsi que arrêt Georgetown University, précité, point 36). | 0 |
868,372 | 43. As regards the three-yearly length-of-service increments, the Court has held that such increments, the benefit of which was reserved under Spanish law (i) to the permanent regulated staff in the health service to the exclusion of temporary staff, (ii) to teachers employed as established civil servants of an Autonomous Community to the exclusion of teachers employed as interim civil servants and (iii) to the permanent university lecturers of an Autonomous Community, to the exclusion of the university lecturers on fixed-term contracts, are covered by the concept of ‘employment conditions’ referred to in clause 4(1) of the framework agreement (see, to that effect, judgments in Del Cerro Alonso , C‑307/05, EU:C:2007:509, paragraphs 47 and 48, and Gavieiro Gavieiro and Iglesias Torres , C‑444/09 and C‑456/09, EU:C:2010:819, paragraphs 50 to 58, and orders in Montoya Medina , C‑273/10, EU:C:2011:167, paragraphs 32 to 34, and Lorenzo Martínez , C‑556/11, EU:C:2012:67, paragraph 37). | 52. Those regulations do not contain a provision expressly giving one regulation primacy over the other. Therefore, it is appropriate to ensure that each of those regulations is applied in a manner which is compatible with the other and which enables a coherent application of them. | 0 |
868,373 | 43. Second, the Court has already held that a national court which is called upon, within the exercise of its jurisdiction, to apply provisions of EU law is under a duty to give full effect to those provisions, if necessary refusing of its own motion to apply any conflicting provision of national legislation, even if adopted subsequently, and it is not necessary for the court to request or await the prior setting aside of such provision by legislative or other constitutional means (see, inter alia, Simmenthal , paragraphs 21 and 24; Case C‑187/00 Kutz‑Bauer [2003] ECR I‑2741, paragraph 73; Joined Cases C‑387/02, C‑391/02 and C‑403/02 Berlusconi and Others [2005] ECR I‑3565, paragraph 72; and Case C‑314/08 Filipiak [2009] ECR I‑0000, paragraph 81). | 52. As the Commission rightly maintains, the project in question is part of a 251-km-long railway line between Valencia and Tarragona, which forms part of the project known as the ‘Mediterranean corridor’, linking the Spanish region of Levante to Catalonia and the French border. | 0 |
868,374 | 12. It may be observed in this regard that in Kleinwort Benson (C‑346/93, EU:C:1995:85) the Court declared that it does not have jurisdiction to give a ruling where the court making the reference is not bound by the Court’s interpretation. Indeed, the Court does not have jurisdiction to provide, in preliminary ruling proceedings, answers which are purely advisory (see, to that effect, judgment in Kleinwort Benson , C‑346/93, EU:C:1995:85, paragraphs 23 and 24). | 50. La récupération doit s’effectuer sans délai et, au plus tard, dans celui prévu, le cas échéant, par la décision, adoptée au titre de l’article 88, paragraphe 2, CE, enjoignant la récupération d’une aide d’État ou, le cas échéant, dans celui fixé par la Commission par la suite. Une récupération tardive, postérieure aux délais impartis, ne saurait satisfaire aux exigences du traité (voir, en ce sens, arrêt Commission/Italie, EU:C:2011:650, point 37 et jurisprudence citée). | 0 |
868,375 | 28. In this context, the fact that the Court has repeatedly held that the organisation and operation of gambling and gambling machines is in principle to be exempted from VAT (see, inter alia, Case C-283/95 Fischer [1998] ECR I-3369, paragraph 25, and Linneweber and Akritidis , paragraph 23) cannot, regard being had to the objective pursued by Article 135(1)(i) of Directive 2006/112 and the general scheme on which that directive is based, be construed as calling into question that finding. | 51. Furthermore, although the essential purpose of Directive 65/65 is to remove obstacles to trade in medicinal products within the Community and although for that purpose Article 1 gives a definition of medicinal products, it nevertheless constitutes merely a first stage in the harmonisation of national legislation on the production and distribution of pharmaceutical products (see, in particular, Commission v Germany , cited above, paragraph 15). | 0 |
868,376 | 38
Moreover, the Court dismissed as irrelevant to the nature of those acts the circumstances that, first, their conclusion had been laid down as a condition for the entry into force of Directive 72/166; secondly, the period of applicability of that directive was conditional upon the period during which the measures in question were applied; thirdly, the Commission had noted each time, by a recommendation and by successive decisions, that those acts were consistent with the requirements of that directive; and, fourthly, those acts had been annexed to the Commission’s decisions and published with the latter in the Official Journal of the European Union (see, to that effect, judgment of 6 October 1987, Demouche and Others, 152/83, EU:C:1987:421, paragraphs 19 and 20). | 64. First of all, it should be noted that protection of the acquired rights of a category of persons constitutes an overriding reason in the public interest ( Commission v Germany , C‑456/05, EU:C:2007:755, paragraph 63 and Hennigs and Mai , EU:C:2011:560, paragraph 90). | 0 |
868,377 | 18. Freedom of establishment, which Article 43 EC grants to Community nationals and which includes the right for them 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 (see, inter alia, Case C‑307/97 Saint‑Gobain ZN [1999] ECR I-6161, paragraph 35; Case C‑196/04 Cadbury Schweppes and Cadbury Schweppes Overseas [2006] ECR I‑7995, paragraph 41; and Test Claimants in the Thin Cap Group Litigation , paragraph 36). | 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 |
868,378 | 81. It should be noted at the outset that, according to settled case-law, to allow a party to put forward for the first time before the Court of Justice a plea in law which it has not raised before the General Court would be to authorise it to bring before the Court of Justice, the appellate jurisdiction of which is limited, a case of wider ambit than that which came before the General Court. In an appeal, the jurisdiction of the Court of Justice is thus confined to a review of the findings of law on the pleas argued before the General Court (see, to that effect, Case C‑136/92 P Commission v Brazzelli Lualdi and Others [1994] ECR I-1981, paragraphs 58 and 59; Case C‑266/97 P VBA v VGB and Others [2000] ECR I‑2135, paragraph 79; Joined Cases C-456/01 P and C‑457/01 P Henkel v OHIM [2004] ECR I-5089, paragraph 50; and Case C‑16/06 P Les Éditions Albert René v OHIM [2008] ECR I-10053, paragraph 126). | 34. As regards placement, it should be noted that, in accordance with Article 1(2)(d) of Regulation No 2201/2003, the placement of the child in a foster family or in institutional care is one of the matters relating to parental responsibility. | 0 |
868,379 | 37. In accordance with the Court’s settled case-law, in order to determine whether a national measure involves the implementation of EU law for the purposes of Article 51(1) of the Charter, it is necessary to determine, inter alia, whether that national legislation is intended to implement a provision of EU law; the nature of the legislation at issue and whether it pursues objectives other than those covered by EU law, even if it is capable of indirectly affecting EU law; and also whether there are specific rules of EU law on the matter or rules which are capable of affecting it (see Annibaldi EU:C:1997:631, paragraphs 21 to 23; Case C‑40/11 Iida EU:C:2012:691, paragraph 79; Case C‑87/12 Ymeraga and Others EU:C:2013:291, paragraph 41; and Siragusa EU:C:2014:126, paragraph 25). | 30. Accordingly, where a financial leasing agreement relating to immovable property provides either that ownership of that property is to be transferred to the lessee on the expiry of that agreement or that all the essential powers attaching to ownership of that property are to be enjoyed by the lessee and, in particular, substantially all the rewards and risks incidental to legal ownership of that property are transferred to the lessee and the present value of the amount of the lease payments is practically identical to the market value of the property, the transaction resulting from that agreement must be treated as an acquisition of capital goods (see, to that effect, judgment in Eon Aset Menidjmunt , C‑118/11, paragraph 40). | 0 |
868,380 | 60
In its judgment of 21 December 2011, N. S. and Others (C‑411/10 and C‑493/10, EU:C:2011:865, paragraphs 86 to 94 and 106), the Court stressed that the transfer of asylum seekers within the framework of the Dublin system may, in certain circumstances, be incompatible with the prohibition laid down in Article 4 of the Charter. It thus held that an asylum seeker would run a real risk of being subjected to inhuman or degrading treatment, within the meaning of that article, in the event of a transfer to a Member State in which there are substantial grounds for believing that there are systemic flaws in the asylum procedure and in the conditions for the reception of applicants. Consequently, in accordance with the prohibition laid down in that article, the Member States may not carry out transfers within the framework of the Dublin system to a Member State in the case where they cannot be unaware that such flaws exist in that Member State. | 90. In finding that the risks to which the applicant was exposed were proved, the European Court of Human Rights took into account the regular and unanimous reports of international non-governmental organisations bearing witness to the practical difficulties in the implementation of the Common European Asylum System in Greece, the correspondence sent by the United Nations High Commissioner for Refugees (UNHCR) to the Belgian minister responsible, and also the Commission reports on the evaluation of the Dublin system and the proposals for recasting Regulation No 343/2003 in order to improve the efficiency of the system and the effective protection of fundamental rights ( M.S.S. v Belgium and Greece , § 347-350). | 1 |
868,381 | 29. In that respect, the Court has already held, first, at paragraph 36 in Case C‑436/04 Van Esbroeck [2006] ECR I‑2333, that the only relevant criterion for the purposes of the application of Article 54 of the CISA is identity of the material acts, understood as the existence of a set of facts which are inextricably linked together and, second, at paragraph 42 of that judgment, that that criterion applies irrespective of the legal classification given to those acts or the legal interest protected (see also Case C‑150/05 Van Straaten [2006] ECR I‑9327, paragraphs 48 and 53). | La Commission considère que, ainsi que la Cour l’a déjà relevé dans les arrêts du 19 septembre 2002, Tulliasiamies et Siilin
(C‑101/00, EU:C:2002:505, point 78) ainsi que du 20 septembre 2007, Commission/Grèce (C‑74/06, EU:C:2007:534, point 30), la
dépréciation d’un véhicule automobile commence dès son achat ou sa mise en service. Or, l’article 11 du code de la taxe sur
les véhicules aurait pour effet que les véhicules automobiles d’occasion de l’Union ayant moins d’un an admis au Portugal
sont taxés comme les véhicules neufs, ce qui constitue, selon elle, une violation de l’article 110 TFUE. | 0 |
868,382 | 39. It should be recalled that, according to equally settled case-law, each of the Member States to which a directive is addressed is obliged to adopt, within the framework of its national legal system, all the measures necessary to ensure that the directive is fully effective, in accordance with the objective it pursues (see, in particular, Case C‑336/97 Commission v Italy [1999] ECR I-3771, paragraph 19; Case C‑97/00 Commission v France [2001] ECR I-2053, paragraph 9; and Case C‑478/99 Commission v Sweden [2002] ECR I-4147, paragraph 15). | 24 The second submission is that the contested decision constitutes a misuse of procedure and a misuse of powers . | 0 |
868,383 | 45. The first point to be noted here is that in the procedure laid down by Article 234 EC providing for cooperation between national courts and the Court of Justice, it is for the latter to provide the national court with an answer which will be of use to it and enable it to determine the case before it. To that end, the Court may have to reformulate the questions referred to it. In addition, it is to be borne in mind that the Court has a duty to interpret all provisions of Community law necessary to national courts in order to decide the actions pending before them, even if those provisions are not expressly indicated in the questions referred to the Court of Justice by those courts (Case C-280/91 Viessmann [1993] ECR I-971, paragraph 17; Case C-42/96 Immobiliare SIF [1997] ECR I-7089, paragraph 28, and Case C‑45/06 Campina [2007] ECR I-2089, paragraphs 30 and 31). | 16. La Commission n’était donc pas tenue d’émettre un nouvel avis motivé même si des améliorations ont pu être constatées. Ainsi qu’il résulte d’une jurisprudence constante, c’est à la Commission qu’il incombe d’apprécier l’opportunité d’agir contre un État membre, de déterminer les dispositions qu’il aurait violées et de choisir le moment où elle initiera la procédure en manquement à son encontre, les considérations qui déterminent ce choix ne pouvant affecter la recevabilité de l’action (voir, notamment, arrêt du 8 décembre 2005, Commission/Luxembourg, C‑33/04, Rec. p. I‑10629, point 66). | 0 |
868,384 | 33. Thereafter, that provision seeks to deepen the lasting integration of the Turkish migrant worker’s family in the host Member State by granting to the family member concerned, after three years of legal residence, the possibility of himself gaining access to the labour force. The fundamental objective thus pursued is that of consolidating the position of that family member, who is, at that stage, already legally integrated in the host Member State, by giving him the means to earn his own living in that State and therefore to establish a position which is independent of that of the migrant worker (see, inter alia, Eyüp , paragraph 26; Cetinkaya , paragraph 25; Aydinli , paragraph 23; Case C‑325/05 Derin [2007] ECR I‑6495, paragraphs 50 and 71; and Bozkurt , paragraph 34). | 31. Those two situations are therefore objectively comparable to the extent that the benefit of the advantages of the tax entity regime is sought in both situations for the group formed by the parent company and the sub-subsidiaries. | 0 |
868,385 | 73. In this regard, the principle of proportionality referred to in Article 13 of Directive 2009/28, which is one of the general principles of European Union law, requires that measures adopted by Member States in this field do not exceed the limits of what is appropriate and necessary in order to attain the objectives legitimately pursued by the legislation in question; when 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, inter alia, Case C‑331/88 Fedesa and Others [1990] ECR I‑4023, paragraph 13, and Joined Cases C‑133/93, C‑300/93 and C‑362/93 Crispoltoni and Others [1994] ECR I‑4863, paragraph 41). | 52 As is shown by Article 4(2) the position is the same in the case of the Directive in question here. | 0 |
868,386 | 161
So far as the tax aspect is concerned, the fact that the recipients of the service concerned obtain a tax advantage does not affect the fact that the service is provided by the issuer for remuneration, so that the activity concerned, which thus corresponds to the definition of a service contained in the provisions of the Treaty relating to the freedom to provide services, comes within the scope of those provisions (see, to that effect, judgments in Skandia and Ramstedt, C‑422/01, EU:C:2003:380, paragraphs 22 to 28, and Commission v Germany, C‑318/05, EU:C:2007:495, paragraphs 65 to 82). | 77. It needs to be examined whether, in such circumstances, as the Commission argues, the tax legislation in question constitutes an obstacle to the freedom to provide services. | 1 |
868,387 | 30. In that regard, according to settled case-law, the procedure provided for by Article 234 EC is an instrument of cooperation between the Court of Justice and national courts by means of which the former provides the latter with interpretation of such Community law as is necessary for them to give judgment in cases upon which they are called to adjudicate (see, inter alia , Joined Cases C-297/88 and C-197/89 Dzodzi [1990] ECR I-3763, paragraph 33; Case C-231/89 Gmurzynska-Bscher [1990] ECR I-4003, paragraph 18; Case C-83/91 Meilicke [1992] ECR I-4871, paragraph 22, and Case C-413/99 Baumbast and R [2002] ECR I-7091, paragraph 31). | 69. If they wish to enter the Italian market under conditions which comply with Italian legislation, such undertakings will be required to re-think their business policy and strategy, inter alia, by considerably expanding the range of insurance services offered. | 0 |
868,388 | 26. In that regard, it should be noted that, according to the preambles to the First and Second Directives, their aim is, first, to ensure the free movement of vehicles normally based on EU territory and of persons travelling in those vehicles and, second, to guarantee that the victims of accidents caused by those vehicles receive comparable treatment irrespective of where in the European Union the accident occurred (see Case C-129/94 Ruiz Bernáldez [1996] ECR I-1829, paragraph 13; Case C-348/98 Mendes Ferreira and Delgado Correia Ferreira [2000] ECR I-6711, paragraph 24; Case C-484/09 Carvalho Ferreira Santos [2011] ECR I-1821, paragraph 24; and Case C-409/09 Ambrósio Lavrador and Olival Ferreira Bonifácio [2011] ECR I-4955, paragraph 23). | 70. It is true that the Court’s case-law provides that in proceedings under Article 258 TFEU for failure to fulfil obligations it is for the Commission to prove the allegation that the obligation has not been fulfilled. It is therefore the Commission’s responsibility to place before the Court the information needed to enable the Court to establish that the obligation has not been fulfilled, and in so doing the Commission may not rely on any presumptions (see, inter alia, Case C-494/01 Commission v Ireland [2005] ECR I-3331, paragraph 41; Commission v Portugal , paragraph 32; Case C-335/07 Commission v Finland [2009] ECR I-9459, paragraph 46; and the judgment of 10 December 2009 in Case C-390/07 Commission v United Kingdom , paragraph 43). | 0 |
868,389 | 21. In that regard, it is settled case-law that to allow a party to put forward for the first time before the Court of Justice a plea in law which it has not raised before the Court of First Instance would be to allow it to bring before the Court, whose jurisdiction in appeals is limited, a case of wider ambit than that which came before the Court of First Instance. In an appeal the Court’s jurisdiction is therefore confined to review of the findings of law on the pleas argued before the Court of First Instance (see, in particular, Joined Cases C-186/02 P and C-188/02 P Ramondín and Others v Commission [2004] ECR I-10653, paragraph 60, and Case C‑25/05 P Storck v OHIM [2006] ECR I‑5719, paragraph 61). | 65THE DOMINANT POSITION REFERRED TO IN THIS ARTICLE RELATES TO A POSITION OF ECONOMIC STRENGTH ENJOYED BY AN UNDERTAKING WHICH ENABLES IT TO PREVENT EFFECTIVE COMPETITION BEING MAINTAINED ON THE RELEVANT MARKET BY GIVING IT THE POWER TO BEHAVE TO AN APPRECIABLE EXTENT INDEPENDENTLY OF ITS COMPETITORS , CUSTOMERS AND ULTIMATELY OF ITS CONSUMERS .
| 0 |
868,390 | 10 SINCE THE COMMISSION HAS ACCEPTED THAT THE GROUNDS OF INVALIDITY LAID DOWN BY THE COURT IN ITS SAID JUDGMENT OF 15 OCTOBER 1980 APPLY TO ALL THE PROVISIONS IN QUESTION EXCEPT FOR THAT FIXING THE COMPENSATORY AMOUNTS APPLICABLE TO MAIZE BRAN ( BROKEN MAIZE ) ( SUBHEADING 23.02 A I ), IT IS SUFFICIENT TO STATE THAT WITH REGARD TO THE FIXING OF THE MONETARY COMPENSATORY AMOUNTS APPLICABLE TO THE PRODUCTS FALLING WITHIN SUBHEADINGS 11.08 A I , 17.02 B I , 17.02 B II , 23.03 A I , 29.04 C III ( B ) 1 AND 35.05 A COMMISSION REGULATION NO 652/76 OF 24 MARCH 1976 IS INVALID FOR THE REASONS ALREADY STATED IN THE JUDGMENT DELIVERED ON 15 OCTOBER 1980 .
B - COMPENSATORY AMOUNTS APPLICABLE TO MAIZE BRAN ( BROKEN MAIZE ) | 31 As the Advocate General pointed out in paragraph 23 of his Opinion, the trader may have suffered damage as a result of the very fact that he has passed on the charge levied by the administration in breach of Community law, because the increase in the price of the product brought about by passing on the charge has led to a decrease in sales. Thus, the levying of dock dues may make the price of products from other parts of the Community significantly higher than the price of local products which are exempt from those dues, with the result that importers suffer damage, regardless of whether the charge has been passed on. | 0 |
868,391 | 67
However, it is only in circumstances where the action for annulment would unquestionably have been admissible that the Court has held that a person may not plead the invalidity of an act of the European Union before a national court (see, to that effect, judgments of 9 March 1994, TWD Textilwerke Deggendorf, C‑188/92, EU:C:1994:90, paragraphs 17 to 25; of 30 January 1997, Wiljo, C‑178/95, EU:C:1997:46, paragraphs 15 to 25; of 15 February 2001, Nachi Europe, C‑239/99, EU:C:2001:101, paragraphs 29 to 40; and of 22 October 2002, National Farmers’ Union, C‑241/01, EU:C:2002:604, paragraphs 34 to 39). In numerous other cases, the Court has held that it was not established that the action would unquestionably have been admissible (see, inter alia, to that effect, judgments of 23 February 2006, Atzeni and Others, C‑346/03 and C‑529/03, EU:C:2006:130, paragraphs 30 to 34; of 8 March 2007, Roquette Frères, C‑441/05, EU:C:2007:150, paragraphs 35 to 48; of 29 June 2010, E and F, C‑550/09, EU:C:2010:382, paragraphs 37 to 52; of 18 September 2014, Valimar, C‑374/12, EU:C:2014:2231, paragraphs 24 to 38; and of 5 March 2015, Banco Privado Português and Massa Insolvente do Banco Privado Português, C‑667/13, EU:C:2015:151, paragraphs 27 to 32). | 20 Moreover, services cannot be deemed to be supplied at an establishment other than the place where the supplier has established his business unless that establishment is of a certain minimum size and both the human and technical resources necessary for the provision of the services are permanently present (Berkholz, paragraph 18). | 0 |
868,392 | 35. Compliance with the reasonable time requirement in the conduct of administrative procedures relating to competition policy constitutes a general principle of Community law whose observance the Community judicature ensures (Case C-282/95 P Guérin automobiles v Commission [1997] ECR I-1503, paragraphs 36 and 37, and also Limburgse Vinyl Maatschappij and Others v Commission , paragraphs 167 to 171). | 48. Furthermore, it must be recalled that the objective of the exemptions contained in Directive 92/83 is, in particular, to neutralise the impact of excise duties on alcohol used as an intermediate product in other commercial or industrial products (see Italy v Commission , paragraph 4, and Case C‑63/06 Profisa [2007] ECR I‑3239, paragraph 17). | 0 |
868,393 | 44. It follows that, since the benefit paid by an employer under legislation or collective agreements to a woman on maternity leave is based on the employment relationship, it constitutes pay within the meaning of Article 119 of the Treaty and Directive 75/117 ( Gillespie , paragraph 14, and Case C‑411/96 Boyle and Others [1998] ECR I-6401, paragraph 38). | 36. The relevant determining criterion is how the benefit concerned is actually financed (see, to that effect, Jauch , paragraphs 32 and 33). The Court must consider whether that financing comes directly or indirectly from social contributions or from public resources. | 0 |
868,394 | 22. According to the Court’s case-law, a measure restricting one of the fundamental freedoms guaranteed by the Treaty may be justified only if it pursues a legitimate objective which is compatible with the Treaty and respects the principle of proportionality. For that reason, such a measure must be appropriate for securing the attainment of the objective which it pursues and must not go beyond what is necessary in order to attain it (see, in particular, Case C-19/92 Kraus [1993] ECR I-1663, paragraph 32, and Case C-100/01 Oteiza Olazabal [2002] ECR I-10981, paragraph 43). | 61. Also, since the concept of ‘unusually heavy rainfall’ is not defined by Directive 91/271, it is legitimate for the Commission, in carrying out its supervision of compliance with European Union law, to adopt guidelines and, as the Court does not have jurisdiction to define numerically obligations laid down by that directive, the concept of ‘unusually heavy rainfall’ must therefore be assessed in the light of all the criteria and conditions prescribed by the directive, in particular the concept of BTKNEEC. | 0 |
868,395 | 31. The reason given for the adoption of that regulation is the fact that the period of effective protection under the patent is insufficient to cover the investment put into pharmaceutical research and the regulation thus seeks to make up for that insufficiency by creating a SPC for medicinal products (see Case C‑181/95 Biogen [1997] ECR I‑357, paragraphs 26, and AHP Manufacturing , paragraph 30). | 55. In such a situation, since the parent company and its subsidiary form a single economic unit and therefore form a single undertaking for the purposes of Article 81 EC, the Commission may address a decision imposing fines to the parent company, without having to establish the personal involvement of the latter in the infringement (see Akzo Nobel and Others v Commission , paragraph 59, and General Química and Others v Commission , paragraph 38). | 0 |
868,396 | 21. However, according to the case-law of the Court, the application of the fundamental rules and general principles of the Treaty to procedures for the award of contracts below the threshold for the application of Community directives is based on the premiss that the contracts in question are of certain cross-border interest (see, to that effect, Case C‑507/03 Commission v Ireland [2007] ECR I‑0000, paragraph 29, and Commission v Italy , paragraphs 66 and 67). | 10 It has been established that the disputed tax applies equally and on the basis of objective criteria to both vehicles assembled or manufactured in Portugal and those which are imported new or second-hand. It does not apply to used car transactions within the country because it is charged only once, when the vehicle is first registered in the national territory, and part of it remains incorporated in the value of second-hand vehicles which have already been registered and purchased on the Portuguese market. | 0 |
868,397 | 30. It must also be pointed out, first, that the right to deduct forms an integral part of the VAT mechanism and in principle cannot be limited ( Bockemühl , paragraph 38, and Case C-368/09 Pannon Gép Centrum [2010] ECR I-7467, paragraph 37 and the case-law cited). | 7 TO COME WITHIN THE PROHIBITION CONTAINED IN THESE PROVISIONS IT IS ENOUGH FOR THE MEASURES IN QUESTION TO BE CAPABLE OF ACTING AS A DIRECT OR INDIRECT , REAL OR POTENTIAL HINDRANCE TO IMPORTS BETWEEN MEMBER STATES . THESE CONDITIONS ARE SATISFIED AS FAR AS LIVESTOCK AND MEAT FOR HUMAN CONSUMPTION IS CONCERNED , IF COMPULSORY , VETERINARY AND PUBLIC HEALTH INSPECTIONS ARE CARRIED OUT AT THE FRONTIERS OF A MEMBER STATE . AS A RESULT IN PARTICULAR OF THE DELAYS INHERENT IN THE INSPECTIONS AND THE ADDITIONAL TRANSPORT COSTS WHICH THE IMPORTER MAY INCUR THEREBY , THE INSPECTIONS IN QUESTION ARE LIKELY TO MAKE IMPORTATION MORE DIFFICULT OR MORE COSTLY .
| 0 |
868,398 | 81. It should be stated in that regard that the procedure provided for in Article 258 TFEU presupposes an objective finding that a Member State has failed to fulfil its obligations under the Treaty or secondary legislation (see Case 301/81 Commission v Belgium [1983] ECR 467, paragraph 8, and Case C‑508/03 Commission v United Kingdom [2006] ECR I‑3969, paragraph 67). | 30. This situation can be distinguished from that which gave rise to the judgment in Hofmann in which the national legislation at issue provided for the granting of additional maternity leave, after the expiry of the protective period, and reserved that leave to the mother, to the exclusion of any other person (see Hofmann , paragraph 26). | 0 |
868,399 | 63. Thus, penalising the failure on the part of the taxable person to comply with the obligations relating to accounts and tax returns by a denial of the right to deduct clearly goes further than is necessary to attain the objective of ensuring the correct application of those obligations, since EU law does not prevent Member States from imposing, where necessary, a fine or a financial penalty proportionate to the seriousness of the offence. Such a practice also goes further than is necessary for the correct collection of VAT and for the prevention of evasion within the meaning of Article 273 of Directive 2006/112, since it may even lead to the loss of the right to deduct if the reassessment of the tax return by the tax authorities is not made until after the expiry of the limitation period available to the taxable person for the purpose of making the deduction (see, by analogy, judgment in Ecotrade , C‑95/07 and C‑96/07, EU:C:2008:267, paragraphs 67 and 68). | 37. That advantage cannot place female workers in a specific situation vis-à-vis male workers, as men and women are in identical situations so far as concerns the conditions governing termination of employment (see, to this effect, Case 151/84 Roberts [1986] ECR 703, paragraph 36). | 0 |
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