Unnamed: 0
int64
0
869k
0
stringlengths
36
32.8k
1
stringlengths
8
29.9k
2
int64
0
1
8,800
39. Unlike the procedure established under Article 258 TFEU, which is designed to obtain a declaration that the conduct of a Member State is in breach of European Union law and to terminate that conduct (see Joined Cases 15/76 and 16/76 France v Commission [1979] ECR 321, paragraph 27, and Case C‑456/05 Commission v Germany [2007] ECR I‑10517, paragraph 25), the procedure provided for under Article 260 TFEU has a much narrower ambit, since it is designed only to induce a defaulting Member State to comply with a judgment establishing a breach of obligations (Case C‑304/02 Commission v France [2005] ECR I‑6263, paragraph 80, and Joined Cases C‑514/07 P, C‑528/07 P and C‑532/07 P Sweden v API and Commission [2010] ECR I‑8533, paragraph 119).
96. That applies all the more so in a context involving an aid scheme and a charge such as those at issue in the main proceedings, since that scheme concerns aid whose recipients operate in a market which cannot be regarded as being clearly distinct from that in which the persons liable to pay the charge also operate.
0
8,801
61 The essential elements of basic legislation are those which, in order to be adopted, require political choices falling within the responsibilities of the EU legislature (judgment of 5 September 2012, Parliament v Council, C‑355/10, EU:C:2012:516, paragraph 65).
56. Although Directive 93/13 requires that the national court hearing disputes between consumers and sellers or suppliers take positive action unconnected with the parties to the contract (the judgments in Asbeek Brusse and de Man Garabito , C‑488/11, EU:C:2013:341, paragraph 39 and case-law cited, and Pohotovosť , EU:C:2014:101, paragraph 40 and case-law cited), the need to comply with the principle of effectiveness cannot be stretched so far as to make up fully for the total inertia on the part of the consumer concerned (see, to that effect, the judgment in Asturcom Telecomunicaciones , C‑40/08, EU:C:2009:615, paragraph 47).
0
8,802
43. 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 to that effect, inter alia, Case 68/69 Brock [1970] ECR 171, paragraph 7, and Case 270/84 Licata v ESC [1986] ECR 2305, paragraph 31). The Court has also held that the principle of legitimate expectations cannot be extended to the point of generally preventing a new rule from applying to the future effects of situations which arose under the earlier rule (see, inter alia, Case 278/84 Germany v Commission [1987] ECR 1, paragraph 36, and Case 203/86 Spain v Council [1988] ECR 4563, paragraph 19).
17 As for the models whose normal value was constructed, Brother contends that the administrative, general and other expenses should have been calculated on the assumption that the product was to be exported .
0
8,803
34. In that regard, it must be noted that both the integration of students and the wish to establish that there is a connection between the society of the Member State concerned and the recipient of a benefit such as that at issue in the main proceedings can constitute objective considerations of public interest which are capable of justifying the fact that the conditions for the grant of the benefit may affect the freedom of movement of the citizens of the Union (see, by analogy, D’Hoop , paragraph 38; Tas‑Hagen and Tas , paragraph 35; Case C‑499/06 Nerkowska [2008] ECR I‑3993, paragraph 37; and Case C‑103/08 Gottwald [2009] ECR I‑9117, paragraph 32).
57. A public service concession, such as that in question in the main proceedings, is outside the scope of the directives on the different categories of public contracts (see, particularly, Case C‑231/03 Coname [2005] ECR I-7287, paragraph 16).
0
8,804
25. According to settled case-law, the need for uniform application and, accordingly, for uniform interpretation of an EU measure makes it impossible to consider one version of the text in isolation, but requires that it be interpreted on the basis of both the real intention of its author and the aim which the latter seeks to achieve, in the light, in particular, of the versions in all languages (see, inter alia, Case 29/69 Stauder [1969] ECR 419, paragraph 3; Joined Cases C‑261/08 and C‑348/08 Zurita García and Choque Cabrera [2009] ECR I‑10143, paragraph 54; and Case C‑473/08 Eulitz [2010] ECR I‑0000, paragraph 22).
46 Further, according to settled case-law, fair trading and the protection of consumers in general are overriding requirements of general public importance which may justify obstacles to the free movement of goods (Case 120/78 Rewe v Bundesmonopolverwaltung für Branntwein (`Cassis de Dijon') [1979] ECR 649, paragraph 8).
0
8,805
72 In that regard, the justifications relied on by the Riksskatteverket under Article 58 EC are essentially the same as those it put forward to justify the restrictions on freedom of establishment caused by the national provision at issue which relate to the coherence of the tax system, the prevention of tax avoidance and the effectiveness of fiscal supervision (see, as regards the relation between overriding public interest requirements recognised by the Court and Article 73d(1)(a) of the EC Treaty (now Article 58(1)(a) EC) Verkooijen, cited above, paragraphs 43 to 46). For the same reasons as those cited in connection with freedom of establishment at paragraphs 46 to 63 above, those justifications cannot be upheld in relation to the restriction on free movement of capital that has been held to exist at paragraph 70.
46 In that regard, the Court finds that the general or individual nature of a measure taken by an institution is not a decisive criterion for identifying the limits of the discretion enjoyed by the institution in question.
0
8,806
7. Selon une jurisprudence constante, l’existence d’un manquement doit être appréciée en fonction de la situation de l’État membre telle qu’elle se présentait au terme du délai fixé dans l’avis motivé et les changements intervenus par la suite ne sauraient être pris en compte par la Cour (voir, notamment, arrêts du 14 septembre 2004, Commission/Espagne, C‑168/03, Rec. p. I‑8227, point 24, et du 24 septembre 2009, Commission/Autriche, C‑477/08, point 8).
67. Similarly, as regards the legal issue which is the subject-matter of the present dispute, the drafting of that provision does not present any divergences in the different language versions of that regulation.
0
8,807
29. Under Article 5(3)(a) and (b) of Directive 91/676, and Annex II.A, point 1, thereto, those action programmes are to take into account the best available scientific and technical data (see, by analogy, the judgment in Commission v Ireland , C‑418/04, EU:C:2007:780, paragraph 63, and the physical, geological and climatic conditions of each region (see, to that effect, Commission v Netherlands , EU:C:2003:532, paragraphs 136 and 155).
41. The Directive seeks to create the instruments needed to ensure that waters in the Community are protected against pollution caused by nitrates from agricultural sources (Case C-293/97 Standley and Others [1999] ECR I-2603, paragraph 39, and Case C-161/00 Commission v Germany [2002] ECR I-2753, paragraph 42).
1
8,808
32. For that purpose, Article 5 of Directive 89/104 confers on the trade mark proprietor exclusive rights which entitle him inter alia to prevent any third party from importing goods bearing the mark, offering the goods, or putting them on the market or stocking them for those purposes without his consent (judgments in Zino Davidoff and Levi Strauss , C‑414/99 to C‑416/99, EU:C:2001:617, paragraph 40; Van Doren + Q , C‑244/00, EU:C:2003:204, paragraph 33; and Peak Holding , C‑16/03, EU:C:2004:759, paragraph 34).
32. The advantages afforded to SMEs are in most cases exceptions to the general rules, such as for example in the area of State aid, and therefore the definition of an SME must be interpreted strictly.
0
8,809
21 To the extent that the questions referred relate to Article 176 of Directive 2006/112, it should be recalled that the Court has already assessed that article in the context of cases relating to Article 70 of the ZDDS (judgments of 16 February 2012, Eon Aset Menidjmunt, C‑118/11, EU:C:2012:97, paragraphs 71 to 74, and of 18 July 2013, AES-3C Maritza East 1, C‑124/12, EU:C:2013:488, paragraphs 45 to 54). It is important to point out that, even if Article 70 of the ZDDS were to provide for an exception from the right to deduct in place at the date of accession of the Republic of Bulgaria to the European Union, Article 176 of Directive 2006/112 allows for such exclusions to be maintained only in so far as they do not provide for general exclusions from the right to a deduct established by that directive and in particular by Article 168 thereof (see, to that effect, judgment of 23 April 2009, PARAT Automotive Cabrio, C‑74/08, EU:C:2009:261, paragraph 29 and the case-law cited).
64 Secondly, even when submitting its application, the applicant was in a position to identify the documents sought and to provide the Court of First Instance with at least minimum evidence of the expediency of those measures of inquiry or measures of organisation of procedure for the purposes of the proceedings, in order to prove that the Polypropylene Decision had been altered after its adoption by the College of the Members of the Commission, as some of the applicants in the PVC cases had done (see, to that effect, the judgment in Case C-185/95 P Baustahlgewebe v Commission [1998] ECR I-8417, paragraphs 93 and 94).
0
8,810
39. The transactions exempted under that provision are thus defined according to the nature of the services provided. In order to be regarded as exempt transactions the services in question must, viewed broadly, form a distinct whole, fulfilling the specific, essential functions of a service described in that provision (see judgment in Axa UK , C‑175/09, EU:C:2010:646, paragraphs 26 and 27 and the case-law cited).
90. In that regard, the Court cannot accept the view put forward by the referring court and Ireland that, where – as in Ireland – an application for subsidiary protection is dealt with in a separate procedure, necessarily after the rejection of an asylum application upon conclusion of an examination in which the applicant has been heard, it is not necessary for the applicant to be heard again for the purpose of considering his application for subsidiary protection because the formality of a hearing in a sense replicates the hearing which he has already had in a largely similar context.
0
8,811
81. As regards the special non-contributory benefits mentioned in Annex IIa to Regulation No 1408/71, the Court has held that it is permissible for the Community legislature to adopt, in the course of implementation of Article 42 EC, provisions derogating from the principle of the exportability of social security benefits. In particular, as the Court has in the past accepted, the grant of benefits closely linked with the social environment may be made subject to a condition of residence in the State of the competent institution (see, inter alia, Case 313/86 Lenoir [1988] ECR 5391, paragraph 16, Case C-20/96 Snares [1997] ECR I-6057, paragraph 42, and Case C‑154/05 Hershberger-Lap and Dams-Schipper [2006] ECR I-6249, paragraph 33).
Consequently, the first ground of appeal must be rejected in its entirety as ineffective.
0
8,812
131 A comparison between that definition of agreement and the definition of a concerted practice dealt with in paragraphs 118 to 125 of this judgment shows that, from the subjective point of view, they are intended to catch forms of collusion having the same nature and are only distinguishable from each other by their intensity and the forms in which they manifest themselves.
68. It is settled case-law that the principle of equal treatment requires that comparable situations must not be treated differently and that different situations must not be treated in the same way unless such treatment is objectively justified (see, to that effect, Case C-304/01 Spain v Commission [2004] ECR I-0000, paragraph 31).
0
8,813
30. Moreover, under Article 1 of Regulation No 859/2003, a third-country national must fulfil two conditions in order for the provisions of Regulation No 1408/71 to be applicable to that person and also to the members of his family. Thus, the third‑country national must, first, be legally resident in a Member State and, secondly, not be in a situation which is confined in all respects within a single Member State. This concerns inter alia the situation of a third-country national who has links only with a third country and a single Member State (see, to that effect, Case C‑247/09 Xhymshiti [2010] ECR I‑11845, paragraph 28).
38 It must be acknowledged, as the Commission pointed out, that the objective of guaranteeing the quality of skilled trade work and of protecting those who have commissioned such work is an overriding requirement relating to the public interest capable of justifying a restriction on freedom to provide services.
0
8,814
60. Article 9 of Directive 98/5, although it does not preclude appeal proceedings being brought before a body which is not a court or tribunal, does not provide that a legal remedy may be open to the person concerned only after all other remedies have been exhausted. In any event, where an appeal before a non-judicial body is provided for by national law, Article 9 requires actual access within a reasonable period (see, by way of analogy, Joined Cases C‑238/99 P, C‑244/99 P, C‑245/99 P, C‑247/99 P, C‑250/99P to C‑252/99 P and C‑254/99 P Limburgse Vinyl Maatschappij and Others v Commission [2002] ECR I‑8375, paragraphs 180 to 205, 223 and 234) to a court or tribunal as defined by Community law, which is competent to give a ruling on both fact and law.
25. S’agissant, en particulier, de la taxe VM, la Cour a eu l’occasion de constater que, si des véhicules non immatriculés aux Pays-Bas sont destinés à être essentiellement utilisés sur le territoire néerlandais à titre permanent ou s’ils sont, en fait, utilisés de cette façon, une différence de traitement entre la personne qui réside aux Pays-Bas et qui utilise un tel véhicule et la personne qui utilise, dans les mêmes conditions, un véhicule immatriculé dans cet État membre n’existe pas, dès lors que ce dernier véhicule, qui est également destiné à être essentiellement utilisé sur le territoire néerlandais à titre permanent, a déjà été soumis à la taxe VM lors de son immatriculation aux Pays-Bas (voir arrêt van Putten e.a., précité, point 50, ainsi que ordonnance Notermans-Boddenberg, précitée, point 27).
0
8,815
19 Moreover, according to settled case-law (see, in particular, Case C-130/93 Lamaire v NDALTP [1994] ECR I-3215, paragraph 14), a charge which is imposed on goods by reason of the fact that they cross a frontier may escape classification as a charge having equivalent effect as prohibited by the Treaty, if it is levied on account of inspections carried out for the purpose of fulfilling obligations imposed by Community law.
32. In order to reply to this question, it must be recalled, first of all, that by harmonising the rules applicable to collective redundancies, the EU legislature intended both to ensure comparable protection for workers’ rights in the different Member States and to harmonise the costs which such protective rules entail for European Union undertakings (see, inter alia, judgments in Commission v Portugal , C‑55/02, EU:C:2004:605, paragraph 48, and Commission v Italy , C‑596/12, EU:C:2014:77, paragraph 16).
0
8,816
53. In the light of the assessment made by the referring court, it must be observed that Paragraph 6(1)(1.5) of the CSP is the result of an agreement negotiated between employees’ and employers’ representatives exercising their right to bargain collectively which is recognised as a fundamental right. The fact that the task of striking a balance between their respective interests is entrusted to the social partners offers considerable flexibility, as each of the parties may, where appropriate, opt not to adopt the agreement (see, to that effect, Case C-45/09 Rosenbladt [2010] ECR I-9391, paragraph 67).
18 The Directive provides for the compulsory participation by all credit institutions in guarantee schemes providing cover up to ECU 20 000 for the aggregate deposits of each depositor with a credit institution in the event of deposits' being unavailable. Moreover the deposit-guarantee systems introduced by a Member State in accordance with Article 3(1) of the Directive are to cover depositors in branches set up by credit institutions in other Member States.
0
8,817
24. That interpretation cannot be brought into question by the words ‘[s]ubject to the laws, conditions and procedures applicable in each Member State’, which feature at the beginning of Article 23(1) of the Communities-Russia Partnership Agreement, or by Article 48 of that Agreement. Those provisions cannot be construed as allowing the Member States to subject application of the principle of non-discrimination set out in Article 23(1) of that agreement to discretionary limitations, which would have the effect of rendering that provision meaningless and thus depriving it of any practical effect ( Pokrzeptowicz-Meyer , cited above, paragraphs 23 and 24, and Case C-438/00 Deutscher Handballbund [2003] ECR I‑4135, paragraph 29).
121. Or, une telle répétition de comportements infractionnels d’un État membre, dans un secteur spécifique de l’action de l’Union, peut constituer un indicateur de ce que la prévention effective de la répétition future d’infractions analogues au droit de l’Union est de nature à requérir l’adoption d’une mesure dissuasive, telle que la condamnation au paiement d’une somme forfaitaire (arrêt Commission/Espagne, C‑184/11, EU:C:2014:316, point 78 et jurisprudence citée).
0
8,818
73. It is not in dispute that, by the Exchange of Notes of 29 January and 13 March 1992, the Kingdom of the Netherlands and the United States of America added to the 1957 Agreement an annex concerning the principles relating to CRSs, including those applying to CRSs offered for use or used on Netherlands territory. The Kingdom of the Netherlands maintained that annex in force despite the renegotiation of the 1957 Agreement which led to the Exchange of Notes of October 1992. By acting in that way, that Member State infringed the exclusive external competence of the Community arising from Regulation No 2299/89 (see, to that effect, Commission v Denmark , paragraphs 102 to 104; Commission v Sweden , paragraphs 98 to 100; Commission v Finland , paragraphs 103 to 105; Commission v Belgium , paragraphs 115 to 117; Commission v Luxembourg , paragraphs 108 to 110; Commission v Austria , paragraphs 117 to 119, and Commission v Germany , paragraphs 128 to 130).
18 Clearly, therefore, the concept of provision of medical care does not lend itself to an interpretation which includes medical interventions carried out for a purpose other than that of diagnosing, treating and, in so far as possible, curing diseases or health disorders.
0
8,819
39. As the Court has repeatedly held, the comparative examination procedure referred to in paragraph 37 above must enable the authorities of the host Member State to assure themselves, on an objective basis, that the foreign diploma certifies that its holder has knowledge and qualifications which are, if not identical, at least equivalent to those attested by the national diploma. That assessment of the equivalence of the foreign diploma must be carried out exclusively in the light of the level of knowledge and qualifications which its holder can be assumed, by virtue of that diploma, to possess, having regard to the nature and duration of the studies and practical training to which the diploma relates (see Heylens and Others , paragraph 13; Vlassopoulou , paragraph 17; Aguirre Borrell and Others , paragraph 12; Case C-375/92 Commission v Spain , paragraph 13; and Morgenbesser , paragraph 68).
44. On the contrary, it is evident from the actual wording of the third sentence of Article 23(1) of Regulation No 1008/2008 that the obligation to specify at least the air fare or air rate, as well as the taxes, airport charges and other charges, surcharges or fees, where these items have been added to the air fare or air rate, is in addition to the obligation under the second sentence of Article 23(1) to indicate the final price.
0
8,820
46 In that regard, it should be noted that, according to settled case-law, finality of an administrative decision, which is acquired upon expiry of the reasonable time limits for legal remedies or by exhaustion of those remedies, contributes to legal certainty, and it follows that EU law does not require that an administrative body be, in principle, under an obligation to reopen an administrative decision which has become final (see, inter alia, judgments of 13 January 2004, Kühne & Heitz, C‑453/00, EU:C:2004:17, paragraph 24; of 12 February 2008, Kempter, C‑2/06, EU:C:2008:78, paragraph 37; and of 4 October 2012, Byankov, C‑249/11, EU:C:2012:608, paragraph 76).
76. Consequently, the main purpose of the repayment of unlawfully paid State aid is to eliminate the distortion of competition caused by the competitive advantage afforded by the unlawful aid.
0
8,821
48. In an action brought under Article 263 TFEU, the European Union Court has no jurisdiction to rule on the lawfulness of a measure adopted by a national authority (see, to that effect, judgments in Oleificio Borelli v Commission , C‑97/91, EU:C:1992:491, paragraph 9, and Sweden v Commission , C‑64/05 P, EU:C:2007:802, paragraph 91).
46 It follows that such a principle is infringed where, pursuant to the 1976 instruction, operators offering the same service, for the same total price, may find themselves having to pay different sums in respect of VAT depending on whether or not they indicate on their bills that they are applying a service charge, because the taxable amount differs in each case even though the service provided and the consideration given for it are absolutely identical.
0
8,822
46. In this regard, it should be noted that that argument rests on the premiss that the adoption of emergency measures by the Commission requires proof of a quota actually being exceeded. However, that premiss is incorrect. Indeed, according to the very wording of Article 7(1) of Regulation No 2371/2002, the Commission may adopt such measures as soon as there is evidence of a ‘serious threat to the conservation of living aquatic resources or to the marine ecosystem resulting from fishing activities and requiring immediate intervention’ without having to wait for an allocated quota to be exceeded. As noted by the Court in paragraphs 63 to 65 of the judgment in AJD Tuna (EU:C:2011:153), various recitals of Regulation No 530/2008 include indications, the accuracy of which Mr Giordano did not dispute, which adequately demonstrate that such a serious threat existed here.
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
8,823
28. Il importe de rappeler que, dans le cadre d’un recours en manquement, introduit en vertu de l’article 258 TFUE par la Commission et dont celle-ci apprécie seule l’opportunité, il appartient à la Cour de constater si le manquement reproché existe ou non, même si l’État concerné ne conteste pas ce manquement (voir, notamment, arrêts du 22 juin 1993, Commission/Danemark, C‑243/89, Rec. p. I‑3353, point 30; du 15 janvier 2002, Commission/Italie, C‑439/99, Rec. p. I‑305, point 20, et du 8 septembre 2005, Commission/Italie, C‑462/04, point 7).
37. Although the term ‘organisation’ suggests the existence of an individualised entity performing a particular function, there is nothing to prevent those conditions being satisfied by natural persons (see Gregg , paragraph 18, and Hoffmann , paragraph 24). Likewise, the pursuit of a profit-making aim, whilst it may be a relevant criterion to be taken into account in determining whether an organisation is charitable, by no means precludes it altogether from being charitable (see Kingscrest Associates and Montecello , paragraph 46).
0
8,824
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).
38. Furthermore, it must be held that, in a composite mark, a surname does not retain an independent distinctive role in every case solely because it will be perceived as a surname. The finding with respect to such a role may be based only on an examination of all the relevant factors of each case.
0
8,825
58. As regards the question of comparability, it must first be stated that in the context of a tax rule, such as that at issue in the main proceedings, which seeks to exempt from tax profits distributed by resident companies, the situation of a resident investment fund receiving profits is comparable to that of a non-resident investment fund receiving profits in so far as, in each case, the profits made are, in principle, liable to be subject to economic double taxation or a series of charges to tax (see, to that effect, Case C‑446/04 Test Claimants in the FII Group Litigation , paragraph 62; Harib o Lakritzen Hans Riegel and Österreichische Salinen , paragraph 113; Case C‑284/09 Commission v Germany [2011] ECR I‑9879, paragraph 56; and Santander Asset Management SGIIC and Others , paragraph 42 and case-law cited).
100 It is clear from the documents before the Court that a commitment of that type was entered into by the Kingdom of Denmark by virtue of the amendments made in 1995 to Article 9 of the 1944 Agreement, which was rewritten. By proceeding in that way, that Member State thus infringed the Community's exclusive external competence resulting from Article 1(3) of Regulation No 2409/92.
0
8,826
62 Thirdly, that may further be so in the case of importers associated with exporters of the product in question, particularly where the export price has been calculated on the basis of those importers’ resale prices on the Union market and where the anti-dumping duty itself has been calculated on the basis of those resale prices (judgments in Neotype Techmashexport v Commission and Council, C‑305/86 and C‑160/87, EU:C:1990:295, paragraphs 19 and 20, and TMK Europe, C‑143/14, EU:C:2015:236, paragraph 21).
73. It must be held that any part which does not fulfil the definition of a substantial part, evaluated both quantitatively and qualitatively, falls within the definition of an insubstantial part of the contents of a database.
0
8,827
43. Thirdly, it should be observed that the taxable person always has the option of objecting to post-clearance imposition of customs duties under the specific and cumulative conditions laid down in Article 220(2)(b) of the Customs Code, the objective of which is the protection of the taxable person’s legitimate expectations as to the soundness of the factors figuring in the decision to recover or not recover the customs duties (see judgment in Agrover , C‑173/06, EU:C:2007:612, paragraphs 30 and 31).
32. The Court has consistently held that it follows from the need for uniform application of EU law and from the principle of equality that the terms of a provision of EU law which makes no express reference to the law of the Member States for the purpose of determining its meaning and scope must normally be given an autonomous and uniform interpretation throughout the European Union, which must take into account the context of the provision and the objective pursued by the legislation in question (the judgment in Fish Legal and Shirley , EU:C:2013:853, paragraph 42 and the case-law cited).
0
8,828
31 As the Court has already held, although Directive 89/665 has not formally laid down the time from which the possibility of review, as provided for in Article 1(1), must be open, the objective of that directive, as referred to in the preceding paragraph, does not authorise Member States to make the exercise of the right to apply for review conditional on the fact that the public procurement procedure in question has formally reached a particular stage (see, to that effect, judgment of 11 January 2005, Stadt Halle and RPL Lochau (C‑26/03, EU:C:2005:5, paragraph 38).
45 THIS NEED IS FULLY SATISFIED WHEN THE EXCLUSION OF NATIONALS IS LIMITED TO THOSE ACTIVITIES WHICH, TAKEN ON THEIR OWN, CONSTITUTE A DIRECT AND SPECIFIC CONNEXION WITH THE EXERCISE OF OFFICIAL AUTHORITY .
0
8,829
44 Moreover, a measure such as that at issue does not have the effect of depriving the male employees concerned, any more than other female staff who have not been able to obtain a nursery place under the nursery places scheme subsidised by the Ministry of Agriculture, of all access to nursery places for their children, since such places still remain accessible mainly on the relevant services market (see, by analogy, as regards training places, Badeck and Others, paragraph 53).
7 AGAINST THAT BACKGROUND, THE SECOND PARAGRAPH OF ARTICLE 95 IS MORE SPECIFICALLY INTENDED TO PREVENT ANY FORM OF INDIRECT FISCAL PROTECTIONISM AFFECTING IMPORTED PRODUCTS WHICH, ALTHOUGH NOT SIMILAR, WITHIN THE MEANING OF THE FIRST PARAGRAPH OF ARTICLE 95, TO DOMESTIC PRODUCTS, ARE NEVERTHELESS IN A COMPETITIVE RELATIONSHIP WITH SOME OF THEM, EVEN IF ONLY PARTIALLY, INDIRECTLY OR POTENTIALLY .
0
8,830
33 That limitation on the power of the national court is justified by the principle that, in a civil suit, it is for the parties to take the initiative and that, as a result, where national procedural law provides a genuine opportunity for the party concerned to raise a plea based on EU law, the national court is able to act of its own motion only in exceptional cases where the public interest requires its intervention (see, to that effect, judgment of 7 June 2007, van der Weerd and Others, C‑222/05 to C‑225/05, EU:C:2007:318, paragraphs 35 and 41 and the case-law cited).
9. À cet égard, il convient de rappeler que, selon une jurisprudence constante, l’existence d’un manquement doit être appréciée en fonction de la situation de l’État membre telle qu’elle se présentait au terme du délai fixé dans l’avis motivé et que les changements intervenus par la suite ne sauraient être pris en compte par la Cour (voir, notamment, arrêts du 27 octobre 2005, Commission/Luxembourg, C‑23/05, Rec. p. I‑9535, point 9, et du 27 septembre 2007, Commission/République tchèque, C‑115/07, point 9).
0
8,831
51. According to settled case-law, the principle of proportionality is one of the general principles of Community law and requires that measures implemented through Community law provisions be appropriate for attaining the legitimate objectives pursued by the legislation at issue and must not go beyond what is necessary to achieve them (Joined Cases C‑453/03, C‑11/04, C‑12/04 and C‑194/04 ABNA and Others [2005] ECR I‑10423, paragraph 68 and the case-law cited).
68. According to settled case-law, the principle of proportionality, which is one of the general principles of Community law, requires that measures implemented through Community provisions be appropriate for attaining the objective pursued and must not go beyond what is necessary to achieve it ( Arnold André , paragraph 45, and Swedish Match , paragraph 47).
1
8,832
80. In that regard it should nevertheless be noted that a distortion must be obvious from the documents on the Court’s file, without there being any need to carry out a new assessment of the facts and the evidence (Case C‑487/06 P British Aggregates v Commission [2008] ECR I‑10515, paragraph 98; Case C‑260/09 P Activision Blizzard Germany v Commission [2011] ECR I‑419, paragraph 53; and A2A v Commission , paragraph 105).
67 Moreover, although the deposits must, in accordance with the definition in the first subparagraph of Article 1 of Directive 94/19, be repaid to their depositors under the legal and contractual conditions applicable, the amount received, in the case of withdrawal, by the holder of shares in recognised cooperatives operating in the financial sector at issue in the main proceedings, reflects those undertakings’ performance. The acquisition of such shares is thus more comparable to the acquisition of shares in companies, with respect to which no guarantees are provided by Directive 94/19, than to a payment made into a bank account.
0
8,833
31. Article 32(1) of the Protocol provides that the subsequent verification may be carried out by the competent authorities of the State of export on their own initiative or at the request of the authorities of the State of import. Or, as was the case in the main proceedings here, that verification may also be carried out at the request of the services of the Commission which, pursuant to Article 211 EC, is charged with ensuring the proper application of the Association Agreement and its protocols (see, to that effect, Case C‑251/00 Ilumitrónica [2002] ECR I‑10433, paragraph 60).
27. Elle concerne les emplois qui comportent une participation, directe ou indirecte, à l’exercice de la puissance publique et aux fonctions qui ont pour objet la sauvegarde des intérêts généraux de l’État ou des autres collectivités publiques, et supposent ainsi, de la part de leurs titulaires, l’existence d’un rapport particulier de solidarité à l’égard de l’État ainsi que la réciprocité des droits et devoirs qui sont le fondement du lien de nationalité (voir arrêt Colegio de Oficiales de la Marina Mercante Española, précité, point 39 et jurisprudence citée).
0
8,834
79. While it is true that in a democratic society taxpayers have a right to be kept informed of the use of public funds ( Österreichischer Rundfunk and Others , paragraph 85), the fact remains that striking a proper balance between the various interests involved made it necessary for the institutions, before adopting the provisions whose validity is contested, to ascertain whether publication via a single freely consultable website in each Member State of data by name relating to all the beneficiaries concerned and the precise amounts received by each of them from the EAGF and the EAFRD – with no distinction being drawn according to the duration, frequency or nature and amount of the aid received – did not go beyond what was necessary for achieving the legitimate aims pursued, having regard in particular to the interference with the rights guaranteed by Articles 7 and 8 of the Charter resulting from such publication.
85. On the one hand, in order to monitor the proper use of public funds, the Rechnungshof and the various parliamentary bodies undoubtedly need to know the amount of expenditure on human resources in the various public bodies. In addition, in a democratic society, taxpayers and public opinion generally have the right to be kept informed of the use of public revenues, in particular as regards expenditure on staff. Such information, put together in the Report, may make a contribution to the public debate on a question of general interest, and thus serves the public interest.
1
8,835
21 It follows from all those provisions that the competent State in relation to unemployment benefits is the State where the unemployed person was last employed (see Case 145/84 Cochet [1985] ECR 801, paragraph 14), with the result that, in accordance with Article 1(o) and (q) it is in principle that Member State which is responsible for paying those benefits.
14 THAT GENERAL RULE IS DEFINED MORE PRECISELY IN THE PROVISIONS OF THE REGULATION CONCERNED WITH UNEMPLOYMENT BENEFITS FROM WHICH IT IS CLEAR THAT ' THE COMPETENT STATE ' IN THAT CONNECTION IS THE STATE WHERE THE UNEMPLOYED PERSON WAS LAST EMPLOYED . THAT IS THE POSITION IN RELATION TO THE COMMON PROVISIONS CONTAINED IN ARTICLES 67 AND 68 WHICH LAY DOWN THE METHOD OF CALCULATING UNEMPLOYMENT BENEFITS , IN RELATION TO ARTICLE 69 WHICH , SUBJECT TO CERTAIN CONDITIONS , PRESERVES ENTITLEMENT TO UNEMPLOYMENT BENEFITS IN THE STATE WHERE THE PERSON WAS LAST EMPLOYED WHEN HE GOES TO ONE OR MORE OTHER MEMBER STATES IN ORDER TO SEEK EMPLOYMENT THERE , AND IN RELATION TO ARTICLE 71 ( 1 ) ( A ) ( I ) AND ( B ) ( I ) ACCORDING TO WHICH A FRONTIER WORKER WHO IS PARTIALLY OR INTERMITTENTLY UNEMPLOYED OR AN EMPLOYED PERSON , OTHER THAN A FRONTIER WORKER , WHO IS PARTIALLY , INTERMITTENTLY OR WHOLLY UNEMPLOYED RECEIVES THE BENEFITS IN QUESTION IN THE STATE WHERE HE WAS LAST EMPLOYED EVEN THOUGH HE IS RESIDENT IN ANOTHER MEMBER STATE .
1
8,836
32. It follows that, while the length of the preliminary examination procedure can constitute an indication that the Commission may have had doubts regarding the compatibility of the aid in question with the common market, its length cannot of itself lead to the conclusion that the Commission should have initiated the formal investigation procedure (see, to that effect, Case 84/82 Germany v Commission [1984] ECR 1451, paragraphs 14 to 17, and Belgium v Deutsche Post and DHL International , paragraph 81).
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
8,837
62. Without prejudice to the right of economic operators to adapt themselves intelligently, but independently, to the existing or anticipated conduct of their competitors (see judgments in Suiker Unie and Others v Commission , 40/73 to 48/73, 50/73, 54/73 to 56/73, 111/73, 113/73 and 114/73, EU:C:1975:174, paragraph 174; Ahlström Osakeyhtiö and Others v Commission , C‑89/85, C‑104/85, C‑114/85, C‑116/85, C‑117/85 and C‑125/85 to C‑129/85, EU:C:1993:120, paragraph 71; and Asnef-Equifax and Administración del Estado , C‑238/05, EU:C:2006:734, paragraph 53 and the case-law cited), Article 81 EC catches all forms of cooperation and of collusion between undertakings, including by means of a collective structure or a common body, such as an association, which are calculated to produce the results which that provision aims to suppress (see, to that effect, judgments in Nederlandse Vereniging voor de fruit en groentenimporthandel and Frubo v Commission , 71/74, EU:C:1975:61, paragraph 30; van Landewyck and Others v Commission , 209/78 to 215/78 and 218/78, EU:C:1980:248, paragraph 88; and Eurofer v Commission , C‑179/99 P, EU:C:2003:525, paragraph 23).
86. Such ‘overcompensation’ would not be compatible with the requirement, set out in recital 31 in the preamble to Directive 2001/29, that a fair balance be safeguarded between the rightholders and the users of protected subject-matter.
0
8,838
First, it is clear from that case-law that if a legislative act can individually concern natural or legal persons where it affects them by reason of certain attributes which are peculiar to them, it is only on condition that those attributes differentiate them from all other persons and by virtue of these factors distinguish them individually just as in the case of the person addressed (see, to that effect, judgment of 10 April 2003, Commission v Nederlandse Antillen, C‑142/00 P, EU:C:2003:217, paragraphs 68 and 70).
61. It is settled case-law that restrictions on freedom of establishment which are applicable without discrimination on grounds of nationality may be justified by overriding reasons relating to the general interest, provided that the restrictions are appropriate for securing attainment of the objective pursued and do not go beyond what is necessary for attaining that objective ( Hartlauer , paragraph 44, and Apothekerkammer des Saarlandes and Others , paragraph 25).
0
8,839
31. Il résulte également de la jurisprudence que les mesures nationales susceptibles de gêner ou de rendre moins attrayant l’exercice des libertés fondamentales garanties par le traité CE sont considérées comme compatibles avec celui-ci si elles remplissent quatre conditions: qu’elles s’appliquent de manière non discriminatoire, qu’elles se justifient par des raisons impérieuses d’intérêt général, qu’elles soient propres à garantir la réalisation de l’objectif qu’elles poursuivent et qu’elles n’aillent pas au-delà de ce qui est nécessaire pour l’atteindre (voir arrêt du 30 novembre 1995, Gebhard, C‑55/94, Rec. p. I‑4165, point 37).
35 Such an interpretation would not be incompatible with the aims of Directive 75/442. There is no reason to hold that the provisions of Directive 75/442 which are intended to regulate the disposal or recovery of waste apply to goods, materials or raw materials which have an economic value as products regardless of any form of processing and which, as such, are subject to the legislation applicable to those products.
0
8,840
36 As regards CN heading 2309, it follows from the case-law of the Court that the term ‘preparation’ under that heading means either the processing of a product, or a mixture with other products. For it to come under CN heading 2309, the product at issue in the main proceedings must still, firstly, be suitable only for animal feeding and, secondly, have been finally processed or result from a mixture of different substances (see, by analogy with regard to heading 2307 of the Common Customs Tariff of 1965, which preceded CN heading 2309, judgments in Henck, 36/71, EU:C:1972:25, paragraphs 4 and 12, and in van de Poll, 38/72, EU:C:1972:127, paragraph 5).
66. First of all, it should be borne in mind that, according to settled case-law, although direct taxation falls within their competence, Member States must none the less exercise that competence consistently with Community law (see, inter alia, Case C‑196/04 Cadbury Schweppes and Cadbury Schweppes Overseas [2006] ECR I‑7995, paragraph 40; Case C‑374/04 Test Claimants in Class IV of the ACT Group Litigation [2006] ECR I‑11673, paragraph 36; and Case C‑231/05 Oy AA [2007] ECR I‑6373, paragraph 20).
0
8,841
82. Thus, the Court has held that if a national law merely encourages or makes it easier for undertakings to engage in autonomous anti-competitive conduct, those undertakings remain subject to Articles 81 EC and 82 EC (Joined Cases 40/73 to 48/73, 50/73, 54/73 to 56/73, 111/73, 113/73 and 114/73 Suiker Unie and Others v Commission [1975] ECR 1663, paragraphs 36 to 73, and CIF , paragraph 56).
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
8,842
66. That conclusion applies in particular to Article 10(1) of Decision No 1/80, which, far from being purely programmatic in nature, establishes, in the field of working conditions and remuneration, a clear and unconditional principle which is sufficiently practical to be applied by national courts and is therefore capable of directly governing the legal situation of individuals (see, by analogy, Eddline El-Yassini , paragraph 31, and Sürül , paragraph 74).
56. In those circumstances, and in the light of the reply to the first question, it is not necessary to reply to the other questions referred. Costs
0
8,843
57 It must also be made clear, first, that it is required not that the situations be identical, but only that they be comparable and, secondly, that the assessment of that comparability must be carried out not in a global and abstract manner, but in a specific and concrete manner in the light of the objective and of the aim of the national legislation creating the distinction at issue (see, to that effect, judgments of 10 May 2011, Römer, C‑147/08, EU:C:2011:286, paragraph 42; of 12 December 2013, Hay, C‑267/12, EU:C:2013:823, paragraph 33; of 15 May 2014, Szatmári Malom, C‑135/13, EU:C:2014:327, paragraph 67; and of 1 October 2015, O, C‑432/14, EU:C:2015:643, paragraph 32).
47 It is clear from the file and from the oral argument before the Court that the amendments made in 1995 to the 1989 Agreement, described in paragraph 28 above, had the effect of totally liberalising air transport between the United States of America and the Republic of Austria by ensuring free access to all routes between all points situated within those two States, without limitation of capacity or frequency, without restriction as to intermediate points and those situated behind or beyond (`behind, between and beyond rights') and with all desired combinations of aircraft (`change of gauge'). That total freedom has been complemented by provisions concerning opportunities for the airlines concerned to conclude code-sharing agreements and by provisions furthering competition or non-discrimination, in relation to CRSs for example.
0
8,844
127 However, the mere creation of a dominant position through the grant of exclusive rights within the meaning of Article 90(1) of the Treaty is not in itself incompatible with Article 86 of the Treaty. A Member State will be in breach of the prohibitions laid down by those two provisions only if the undertaking in question, merely by exercising the exclusive rights granted to it, is led to abuse its dominant position or where such rights are liable to create a situation in which that undertaking is led to commit such abuses (Höfner and Elser, cited above, paragraph 29, Case C-260/89 ERT [1991] ECR I-2925, paragraph 37, Merci Convenzionali Porto di Genova, cited above, paragraphs 16 and 17, Case C-323/93 Centre d'Insémination de la Crespelle [1994] ECR I-5077, paragraph 18, and Case C-163/96 Raso and Others [1998] ECR I-533, paragraph 27). As is clear from paragraph 31 of the judgment in Höfner and Elser, there is an abusive practice contrary to Article 90(1) of the Treaty, in particular, where a Member State grants to an undertaking an exclusive right to carry on certain activities and creates a situation in which the undertaking is manifestly not in a position to satisfy the demand prevailing on the market for activities of that kind.
65. As regards, next, the appropriateness of the Law establishing the Land Berlin transitional system, it should be observed that the German Government has argued that the old version of the BbesG was, for most established civil servants, given the typical career paths of that time, more favourable than the new Law on the remuneration of Land Berlin civil servants. Accordingly, the placement of established civil servants directly within the scheme under that new law would have caused many of them to incur a loss in salary, estimated to be equivalent to at least one step, that is to say, depending on the grade, in an amount approximately equivalent to EUR 80 to EUR 150.
0
8,845
41. Moreover, it must be borne in mind that, according to settled case-law, the principle of the protection of legitimate expectations may not be relied upon by an undertaking which has committed a manifest infringement of the rules in force (Case C‑96/89 Commission v Netherlands [1991] ECR I‑2461, paragraph 30). Accordingly, as the Advocate General correctly observed in point 112 of his Opinion, an undertaking which deliberately engages in anti-competitive conduct therefore has no right to allege a breach of that principle on the pretext that the Commission did not clearly inform it that its conduct constituted an infringement.
61 Such a rule is based in particular on the consideration that the purpose of having time-limits for bringing legal proceedings is to ensure legal certainty by preventing Community measures which produce legal effects from being called in question indefinitely as well as on the requirements of good administration of justice and procedural economy.
0
8,846
16. With regard to questions of interpretation, it is clear from the judgment in Case 283/81 Cilfit and Others [1982] ECR 3415, paragraph 21, that a court or tribunal against whose decisions there is no judicial remedy under national law is required, where a question of Community law is raised before it, to comply with its obligation to bring the matter before the Court of Justice, unless it has established that the question raised is irrelevant or that the Community provision in question has already been interpreted by the Court or that the correct application of Community law is so obvious as to leave no scope for any reasonable doubt (see also Case C‑495/03 Intermodal Transports [2005] ECR I‑0000, paragraph 33).
41. S’agissant, en premier lieu, des arguments des gouvernements finlandais et allemand visant à démontrer que la répartition de la compétence d’imposition des revenus immobiliers, telle qu’elle ressort d’une convention préventive de double imposition, rend la situation d’un contribuable ayant procédé à un investissement dans un autre État membre différente de celle d’un contribuable ayant procédé à un investissement dans son État de résidence, il y a lieu de rappeler que, en l’absence de mesures d’unification ou d’harmonisation adoptées par l’Union européenne, les États membres demeurent compétents pour déterminer les critères d’imposition des revenus et de la fortune, en vue d’éliminer, le cas échéant par la voie conventionnelle, les doubles impositions (voir arrêts du 3 octobre 2006, FKP Scorpio Konzertproduktionen, C‑290/04, Rec. p. I‑9461, point 54; du 12 décembre 2006, Test Claimants in Class IV of the ACT Group Litigation, C‑374/04, Rec. p. I‑11673, point 52; du 18 juillet 2007, Oy AA, C‑231/05, Rec. p. I‑6373, point 52, ainsi que Krankenheim Ruhesitz am Wannsee-Seniorenheimstatt, précité, point 48).
0
8,847
46 As regards, first of all, the Council’s allegedly exceeding the bounds of its discretion, it should first be borne in mind that when it is fixing TACs and allocating fishing opportunities among the Member States, the Council has to evaluate a complex economic situation. In such circumstances, the Council’s discretion is not limited to the nature and scope of the measures to be taken but extends, to some degree, to the finding of the basic facts. In reviewing the exercise of such a power, the Court must confine itself to examining whether there has been a manifest error or misuse of power or whether the authority in question has clearly exceeded the bounds of its discretion (see to that effect, judgments of 19 February 1998, NIFPO and Northern Ireland Fishermen’s Federation, C‑4/96, EU:C:1998:67, paragraphs 41 and 42; 5 October 1999, Spain v Council, C‑179/95, EU:C:1999:476, paragraph 29; and 9 September 2004, Spain v Commission, C‑304/01, EU:C:2004:495, paragraph 23).
30. Such a difference in treatment is permissible only if it relates to situations which are not objectively comparable or if it is justified by an overriding reason in the public interest (see, inter alia, judgment in Nordea Bank , C‑48/13, EU:C:2014:2087, paragraph 23).
0
8,848
22 It is settled case-law that, in the interests of legal certainty and ease of verification, the decisive criterion for the classification of goods is in general to be sought in their objective characteristics and properties as defined in the wording of the relevant heading of the CCT and of the notes to the sections or chapters (see, in particular, the judgment in Case C-459/93 Thyssen Haniel Logistic [1995] ECR I-0000, paragraph 8). Throat pastilles
15 NEVERTHELESS SUCH A TAX WHICH HAS AN IMMEDIATE EFFECT ON THE COST OF THE NATIONAL AND IMPORTED PRODUCT MUST BY VIRTUE OF ARTICLE 95 BE APPLIED IN A MANNER WHICH IS NOT DISCRIMINATORY TO IMPORTED PRODUCTS .
0
8,849
63. According to settled case-law, the freedom of establishment may be restricted by national legislation only if the restriction at issue is justified by overriding reasons in the public interest. It is further necessary, in such a case, that that restriction should be appropriate to ensuring the attainment of the objective in question and not go beyond what is necessary to attain that objective (see judgment in DI. VI. Finanziaria di Diego della Valle & C. , EU:C:2012:552, paragraph 41 and the case-law cited).
31. While recitals 23 and 24 in the preamble to Directive 2004/38 certainly refer to special protection for persons who are genuinely integrated into the host Member State, in particular when they were born there and have spent all their life there, the fact remains that, in view of the wording of Article 28(3) of that directive, the decisive criterion is whether the Union citizen has lived in that Member State for the 10 years preceding the expulsion decision.
0
8,850
53. Accordingly, the fact that the condition of eligibility for the right in question, in this case residence with the Turkish worker for a certain period, ceases to obtain after the family member of the worker has acquired the relevant right cannot affect the enjoyment of that right (see Aydinli , paragraph 26). A different interpretation of the first paragraph of Article 7 of Decision No 1/80 would not be consistent with the aim and broad logic of Decision No 1/80, which is intended to promote the gradual integration in the host Member State of Turkish nationals who satisfy the conditions laid down in one of the provisions of that decision and thus enjoy the rights conferred on them by the decision (see, in particular, Case C‑171/01 Wählergruppe Gemeinsam [2003] ECR I-4301, paragraph 79).
47 As also observed by the Advocate General in paragraph 27 of his Opinion, the objective of a uniform interpretation of the equivalent provisions of the Lugano II Convention and of Regulation No 44/2001 and any amendment to it is clear, in particular, from the final recital in Protocol No 2 on the uniform interpretation of the Convention and on the Standing Committee (OJ 2007 L 339, p. 27) and Article 1 thereof, according to which any court applying and interpreting that convention are to ensure a converging interpretation of equivalent provisions.
0
8,851
25. It is settled case-law that questions on the interpretation of Community law referred by a national court in the factual and legislative context which that court is responsible for defining and the accuracy of which is not a matter for the Court to determine enjoy a presumption of relevance (Case C‑300/01 Salzmann [2003] ECR I‑4899, paragraphs 29 and 31, and Joined Cases C‑222/05 to C‑225/05 van der Weerd and Others [2007] ECR I‑4233, paragraph 22). The Court may refuse to rule on a question referred by a national court only where it is quite obvious that the interpretation of Community law that is sought bears no relation to the actual facts of the main action or its purpose, where the problem is hypothetical, or where the Court does not have before it the factual or legal material necessary to give a useful answer to the questions submitted to it (Joined Cases C‑94/04 and C‑202/04 Cipolla and Others [2006] ECR I‑11421, paragraph 25, and van der Weerd and Others , paragraph 22).
54 Consequently, to afford resident subsidiaries of non-resident companies the possibility of making a group income election would do no more than allow them to retain the sums which would otherwise be payable by way of ACT until such time as MCT falls due. They would thus enjoy the same cashflow advantage as resident subsidiaries of resident parent companies, there being no other difference assuming equal bases of assessment between the amounts of MCT for which the two types of subsidiary are liable in respect of the same accounting period.
0
8,852
78. As the Court held in Case C-213/03 Pêcheurs de l’étang de Berre [2004] ECR I‑0000, at paragraph 41, Article 6(3) of the Protocol clearly, precisely and unconditionally lays down the obligation for Member States to subject discharges of substances listed in Annex II to the Protocol to the issue by the competent national authorities of an authorisation taking due account of the provisions of Annex III to the Protocol.
43. Moreover, as the Court observed in Jauch , the conditions for the grant of care allowance and the way in which it is financed cannot have the intention or the effect of changing the character of care allowance as analysed in the Molenaar and Jauch judgments. The fact that the grant of the benefit is not necessarily linked to payment of a sickness insurance benefit or a pension awarded on a basis other than sickness insurance cannot therefore change that analysis.
0
8,853
128. It is important to bear in mind the obligation to state reasons for acts of the European Union. That is a particularly important obligation in the present case. It is for the Commission to state the reasons for its decision and, in particular, to explain the weighting and assessment of the factors taken into account (see, to that effect, Prym and Prym Consumer v Commission , paragraph 87). The Courts must establish of their own motion that there is a statement of reasons.
29. The fact that those goods are composed of two distinct elements, namely a heat sink and a fan, which, when considered separately, could each be classified under a different subheading of the CN, namely subheadings 8473 30 90 and 8414 59 30, is not such as to call that classification into question.
0
8,854
18. That special rule, because it derogates from the principle stated in Article 2 of Regulation No 44/2001 that jurisdiction is based on the defendant’s domicile, must be strictly interpreted and cannot be given an interpretation going beyond the cases expressly envisaged by that regulation (see judgment in Painer , C‑145/10, EU:C:2011:798, paragraph 74).
33. Par ailleurs, la Cour a itérativement jugé qu’un État membre ne saurait justifier l’inexécution des obligations qui lui incombent en vertu du traité FUE par la circonstance que d’autres États membres auraient manqué et manqueraient également à leurs obligations (voir, notamment, arrêts du 9 juillet 1991, Commission/Royaume-Uni, C‑146/89, Rec. p. I‑3533, point 47, et du 15 juillet 2004, Commission/Allemagne, C‑139/03, point 8).
0
8,855
40. It should at the outset be recalled that, as is clear from recital 8 in the preamble to Directive 2001/23, the above provision was adopted to clarify the concept of transfer in the light of the case-law of the Court (see, inter alia, Case 186/83 Botzen and Others [1985] ECR 519, paragraph 6, and Case 24/85 Spijkers [1986] ECR 1119, paragraph 11). According to that case-law, Directive 2001/23 is intended to ensure the continuity of employment relationships existing within an economic entity, irrespective of any change of ownership and, thus, to protect employees in the event that such a change occurs.
18. S’agissant, en premier lieu, du champ d’application du règlement, il ressort du considérant 2 de ce dernier qu’il vise, notamment, à unifier les règles de conflit de juridictions en matière civile et commerciale, étant précisé que, selon une jurisprudence établie de la Cour, l’application de ces règles requiert que le litige présente un élément d’extranéité (voir, notamment, arrêt du 17 novembre 2011, Hypoteční banka, C‑327/10, Rec. p. I‑11543, point 29).
0
8,856
80. According to consistent case-law, national legislation making the addition of a nutritive substance to a foodstuff lawfully manufactured and/or marketed in other Member States subject to prior authorisation is not in principle contrary to Community law provided certain conditions are fulfilled (see, to that effect, Case C-344/90 Commission v France [1992] ECR I-4719, paragraph 8, and Commission v Denmark , paragraph 44).
32. La récupération doit s’effectuer sans délai et, plus précisément, dans celui prévu dans la décision, adoptée au titre de l’article 108, paragraphe 2, TFUE, 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 (arrêt du 13 octobre 2011, Commission/Italie, C‑454/09, point 37).
0
8,857
33. In order to determine whether the conditions for the transfer of an organised economic entity are met, it is necessary to consider all the facts characterising the transaction in question, including in particular the type of undertaking or business, whether or not its tangible assets, such as buildings and movable property, are transferred, the value of its intangible assets at the time of the transfer, whether or not the majority of its employees are taken over by the new employer, whether or not its customers are transferred, the degree of similarity between the activities carried on before and after the transfer, and the period, if any, for which those activities were suspended (see Spijkers , cited above, paragraph 13, and Süzen , paragraph 14).
25. That principle requires, in particular, that the special rules on jurisdiction be interpreted in such a way as to enable a normally well-informed defendant reasonably to foresee before which courts, other than those of the State in which he is domiciled, he may be sued (see GIE Groupe Concorde and Others , paragraph 24; Besix , paragraph 26; and Owusu , paragraph 40).
0
8,858
9 It should be borne in mind at the outset that, according to established case-law, the Sixth Directive, whose purpose is to achieve widespread harmonisation in the area of VAT, is based on the principle of fiscal neutrality. As regards the levying of VAT, that principle precludes a generalised differentiation between lawful and unlawful transactions, except where, because of the special characteristics of certain products, all competition between a lawful economic sector and an unlawful sector is precluded (see inter alia Case C-111/92 Lange v Finanzamt Fürstenfeldbruck [1993] ECR I-4677, paragraph 16).
45. Toutefois, cette obligation n’implique pas que le Tribunal soit tenu de reprendre, dans sa décision, toutes les allégations des parties ni qu’il doive prendre position à l’égard de chacune de ces allégations.
0
8,859
41. The objective of the provisions of Title II is to ensure, in particular, that the persons concerned are subject to the social security scheme of only one Member State in order to prevent more than one system of national legislation from being applicable and to avoid the complications which may result from that situation (see judgments in Ten Holder , 302/84, EU:C:1986:242, paragraph 19; Luijten , 60/85, EU:C:1986:307, paragraph 12; Bosmann , C‑352/06, EU:C:2008:290, paragraph 16; and Hudzinski and Wawrzyniak , C‑611/10 and C‑612/10, EU:C:2012:339, paragraph 41).
52. As regards, second, the principle of an ‘equitable balance of interests’ referred to in the last paragraph of the preamble to the Montreal Convention, suffice it to note that the standardised and immediate compensatory measures laid down by Regulation No 261/2004, which include the obligation to provide care to passengers whose flight has been cancelled, are not among those whose institution is governed by the Montreal Convention (see, to that effect, Wallentin-Hermann , paragraph 32 and the case-law cited).
0
8,860
60. The Court has already held that provisions such as Article 8(1) of Directive 98/34 impose on Member States the duty to notify the Commission immediately of any draft technical regulation (judgment of 8 September 2005 in Case C-500/03 Commission v Portugal , not published in the ECR, paragraph 39 and, as regards provisions similar to those of that directive, Case C‑139/92 Commission v Italy [1993] ECR I-4707, paragraph 3, and Case C‑273/94 Commission v Netherlands [1996] ECR I-31, paragraph 15).
57. According to the case-law of the Court, in order for such a prior administrative authorisation scheme to be justified even though it derogates from a fundamental freedom such as that in issue in the main proceedings, it is none the less necessary that it be based on objective, non-discriminatory criteria which are known in advance, in such a way as to circumscribe the exercise of the national authorities' discretion, so that it is not used arbitrarily (see Smits and Peerbooms , paragraph 90, and Müller-Fauré and Van Riet , paragraph 85). As stated in paragraph 48 of this judgment, such a prior administrative authorisation scheme must, similarly, be based on a procedural system which is easily accessible and capable of ensuring that a request for authorisation will be dealt with objectively and impartially within a reasonable time and refusals to grant authorisation must also be capable of being challenged in judicial or quasi-judicial proceedings.
0
8,861
20. The collection, recording, organisation, storage, consultation, and use of such data by an employer, as well as their transmission by that employer to the national authorities responsible for monitoring working conditions, thus represent the ‘processing of personal data’ within the meaning of Article 2(b) of Directive 95/46 (see, to that effect, inter alia, Österreichischer Rundfunk and Others , paragraph 64, and Huber , paragraph 43).
25. À cet égard, il convient de rappeler que, selon une jurisprudence constante, l’existence d’un manquement doit être appréciée en fonction de la situation de l’État membre telle qu’elle se présentait au terme du délai fixé dans l’avis motivé et que les changements intervenus par la suite ne sauraient être pris en compte par la Cour (voir, notamment, arrêts du 15 mars 2001, Commission/France, C-147/00, Rec. p. I-2387, point 26, et du 14 juin 2001, Commission/Italie, C-207/00, Rec. p. I-4571, point 27).
0
8,862
33. In order to establish whether such an entity independently carries out economic activities, it is necessary to ascertain, as is apparent from the case-law of the Court, whether, in the pursuit of those activities, it is in an employer-employee relationship vis-à-vis the municipality to which it is linked (see, to that effect, judgments in Commission v Netherlands , 235/85, EU:C:1987:161, paragraph 14; Ayuntamiento de Sevilla , C‑202/90, EU:C:1991:332, paragraph 10; FCE Bank , C‑210/04, EU:C:2006:196, paragraphs 35 to 37; and Commission v Spain , C‑154/08, EU:C:2009:695, paragraphs 103 to 107).
14 ARTICLE 4 ( 4 ) EXCLUDES ALL PERSONS WHO ARE BOUND TO AN EMPLOYER BY A CONTRACT OF EMPLOYMENT OR BY ANY OTHER LEGAL TIES CREATING THE RELATIONSHIP OF EMPLOYER AND EMPLOYEE AS REGARDS WORKING CONDITIONS, REMUNERATION AND EMPLOYER' S LIABILITY . NOTARIES AND BAILIFFS, HOWEVER, ARE NOT BOUND TO THE PUBLIC AUTHORITIES AS EMPLOYEES SINCE THEY ARE NOT INTEGRATED INTO THE PUBLIC ADMINISTRATION . THEY CARRY OUT THEIR ACTIVITIES ON THEIR OWN ACCOUNT AND ON THEIR OWN RESPONSIBILITY; THEY ARE FREE, SUBJECT TO CERTAIN LIMITS IMPOSED BY STATUTE, TO ARRANGE HOW THEY SHALL PERFORM THEIR WORK AND THEY THEMSELVES RECEIVE THE EMOLUMENTS WHICH MAKE UP THEIR INCOME . THE FACT THAT THEY ARE SUBJECT TO DISCIPLINARY CONTROL UNDER THE SUPERVISION OF THE PUBLIC AUTHORITIES ( A SITUATION TO BE FOUND IN OTHER REGULATED PROFESSIONS ) AND THE FACT THAT THEIR REMUNERATION IS DETERMINED BY STATUTE ARE NOT SUFFICIENT GROUNDS FOR REGARDING THEM AS PERSONS WHO ARE BOUND BY LEGAL TIES TO AN EMPLOYER WITHIN THE MEANING OF ARTICLE 4 ( 4 ).
1
8,863
57. In that regard, it must be borne in mind that Article 5(2)(b) of Directive 2001/29 imposes on a Member State which has introduced the private copying exception into its national law an obligation to achieve a certain result, in the sense that that State must ensure, within the framework of its powers, that the fair compensation intended to compensate the holders of the exclusive right of reproduction harmed for the prejudice sustained is actually recovered, especially if that harm arose on the territory of that Member State ( Stichting de Thuiskopie , paragraph 34).
97. Furthermore, according to Article 24 of the Association Agreement, the Commission is represented on the Association Council and participates, as the representative of the Community, in the various committees set up by the Association Council, to ensure the continuing cooperation necessary for the proper functioning of the Agreement. Thus, under Article 52(2) of Decision No 1/95, the Commission may call upon the Joint Committee where difficulties arise for the Community or the Republic of Turkey in the implementation of that decision.
0
8,864
15 It is settled law that obstacles to intra-Community trade resulting from disparities between provisions of national law must be accepted in so far as such provisions may be justified as being necessary in order to satisfy overriding requirements relating, inter alia, to consumer protection and fair trading. However, in order to be permissible, such provisions must be proportionate to the objective pursued and that objective must be incapable of being achieved by measures which are less restrictive of intra-Community trade (see the judgments in Case 120/78 Rewe -Zentral [1979] ECR 649; Case C-238/89 Pall [1990] ECR I-4827, paragraph 12; and Case C-126/91 Yves Rocher [1993] ECR I-2361, paragraph 12).
37. It follows that the Finnish tax legislation makes the grant of the tax credit subject to the condition that the dividends be distributed by companies established in Finland, while shareholders fully taxable in Finland find themselves in a comparable situation, whether they receive dividends from companies established in that Member State or from companies established in other Member States (see, to that effect, Case C-107/94 Asscher [1996] ECR I‑3089, paragraphs 41 to 49, and Case C-234/01 Gerritse [2003] ECR I-5933, paragraphs 47 to 54).
0
8,865
41. The low level of or origin of the resources for that remuneration, the rather low productivity of the person concerned, or the fact that he works only a small number of hours per week do not preclude that person from being recognised as a ‘worker’ within the meaning of Article 45 TFEU (see, to that effect, Lawrie-Blum , paragraph 21; Case 344/87 Bettray [1989] ECR 1621, paragraph 15; and Bernini , paragraph 16).
89. Pour autant que la requérante a demandé devant le Tribunal une réduction de l’amende qui lui a été infligée de façon à tenir compte des conséquences préjudiciables ayant résulté pour elle de la durée excessive de la procédure devant cette juridiction, il convient de constater qu’une telle demande, d’une part, a un objet différent de celui d’une procédure en annulation, laquelle se limite au contrôle de la légalité de l’acte attaqué, et, d’autre part, implique l’examen de faits différents de ceux pris en considération dans le cadre d’une procédure en annulation. Il s’ensuit que le Tribunal n’a pas commis d’erreur de droit en jugeant, au point 18 de l’arrêt attaqué, que, dans le cadre du recours en annulation dont il était saisi, la légalité de la décision litigieuse ne pouvait être appréciée qu’à la lumière des faits et des circonstances dont disposait la Commission à la date de son adoption.
0
8,866
34. It should be borne in mind that, as the Court has held previously, it is apparent from the very wording of Clause 2(1) of the Framework Agreement that the scope of the Framework Agreement is conceived in broad terms, covering generally ‘fixed-term workers who have an employment contract or employment relationship as defined in law, collective agreements or practice in each Member State’. Moreover, the definition of ‘fixed-term workers’ for the purposes of the Framework Agreement, set out in clause 3(1), encompasses all workers without drawing a distinction according to whether their employer is in the public or private sector (Case C‑212/04 Adeneler and Others [2006] ECR I‑6057, paragraph 56).
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
8,867
46. Further, in the case of services, the Court has already held that an influence on the pattern of trade between Member States may consist in the activities in question being conducted in such a way that their effect is to partition the common market and thereby restrict freedom to provide services, which constitutes one of the objectives of the Treaty (see Case 30/87 Bodson [1988] ECR 2479, paragraph 24, and Ambulanz Glöckner , cited above, paragraph 49).
68 In the light of those explanations, it follows from a combined reading of the definitions in Article 3(b), (c), (d) and (h) of that decision that it is only where a product benchmark cannot be applied to a sub-installation that the allocation of free allowances must occur on the basis of one of the other three options, namely the heat benchmark, the fuel benchmark or the process emissions.
0
8,868
62 Environmental protection has already been considered by the Court to be one of the essential objectives of the Community (see Case 240/83 Procureur de la République v Association de Défense des Brûleurs d'Huiles Usagées [1985] ECR 531, paragraph 13). In Case 302/86 Commission v Denmark [1988] ECR 4607, paragraph 9, the Court held that protection of the environment is an imperative requirement which may limit the application of Article 30 of the Treaty.
84. It likewise follows from settled case-law that a scheme of prior administrative authorisation cannot legitimise discretionary decisions taken by the national authorities, which are liable to negate the effectiveness of provisions of Community law, in particular those relating to a fundamental freedom such as that at issue in the main proceedings (see Joined Cases C-358/93 and C-416/93 Bordessa and Others [1995] ECR I-361, paragraph 25; Joined Cases C-163/94, C-165/94 and C-250/94 Sanz de Lera and Others [1995] ECR I-4821, paragraphs 23 to 28, and Case C-205/99 Analir and Others [2001] ECR I-1271, paragraph 37).
0
8,869
68. More specifically, it is a question of assessing whether the subject-matter of the present case is the same as that which gave rise to the judgment in C-499/99 Commission v Spain (see, to that effect, Commission v Portugal , paragraph 27).
29. It follows from all of the above considerations, first, that Article 1(2)(b) of Regulation No 44/2001 excludes from the scope of that regulation, which, in accordance with recital 7 in its preamble, is intended to apply to all civil and commercial matters apart from certain well-defined matters, only actions which derive directly from insolvency proceedings and are closely connected with them. It follows from the same considerations, second, that only actions which derive directly from insolvency proceedings and are closely connected with them are covered by Regulation No 1346/2000.
0
8,870
26 In that respect, the Court of Justice has held that, in order to determine whether it has jurisdiction, it must examine the conditions in which the case has been referred to it by the national court. The spirit of cooperation which must prevail in the preliminary ruling procedure requires the national court to have regard to the function entrusted to the Court of Justice, which is to assist in the administration of justice in the Member States and not to deliver advisory opinions on general or hypothetical questions (Case 149/82 Robards [1983] ECR 171, paragraph 19; Case C-83/91 Meilicke [1992] ECR I-4871, paragraph 25).
98. In fact it is only in entirely exceptional circumstances that Article 17 enables " appropriate protection" to be accorded to the worker where the grant of equivalent periods of compensatory rest is not possible on objective grounds.
0
8,871
42. By contrast, it is incompatible with the rules governing the right of deduction under Directive 2006/112 to impose a penalty, in the form of refusal of that right, on a taxable person who did not know, and could not have known, that the transaction concerned was connected with fraud committed by the supplier or that another transaction forming part of the chain of supply, upstream or downstream of the transaction carried out by the taxable person, was vitiated by VAT fraud ( Bonik , paragraph 41 and the case-law cited).
26. Those factors are, first, that of the country in which the employee ‘habitually carries out his work’ (Article 6(2)(a)) or, alternatively, if there is no such place, ‘the place of business through which he was engaged’ (Article 6(2)(b)).
0
8,872
28 As regards the aim of Article 132(1)(f), within Directive 2006/112, it is necessary to recall the purpose of all of the provisions of Article 132 of that directive, which is to exempt from VAT certain activities in the public interest with a view to facilitating access to certain services and the supply of certain goods by avoiding the increased costs that would result if they were subject to VAT (judgment of 5 October 2016, TMD, C‑412/15, EU:C:2016:738, paragraph 30 and the case-law cited).
39. However, the adoption of the measures mentioned in the preceding paragraph failed to remedy the delay in the recovery of the aid covered by Decision 2005/919. Indeed, they entered into force after the time-limits laid down by that decision had expired and their operation was obviously ineffective, since several years after the notification of Decision 2005/919, up to the date the present action was brought, and after the expiry of all the time-limits prescribed by that decision, some of the unlawful aid had not been recovered by the Italian Republic.
0
8,873
24. It must also be observed that the EC Treaty does not define the term ‘movement of capital’. However, it is settled case-law that, inasmuch as Article 73b of the Treaty substantially reproduced the content of Article 1 of Directive 88/361, and even if the latter was adopted on the basis of Articles 69 and 70(1) of the EEC Treaty (Articles 67 to 73 of the EEC Treaty were replaced by Articles 73b to 73g of the EC Treaty, now Articles 56 EC to 60 EC), the nomenclature relating to capital movements annexed thereto retains the same indicative value as before for the purposes of defining the term ‘movement of capital’ (see, inter alia, Case C-513/03 v an Hilten-van der Heijden [2006] ECR I-1957, paragraph 39, and Case C-452/04 Fidium Finanz [2006] ECR I-9521, paragraph 41).
27 Such national provisions cannot, furthermore, be exempt from the conditions and limits of application laid down in Regulation No 1408/71 by categorising them as rules of evidence.
0
8,874
18 Contrary to what the plaintiff in the main proceedings argues, this solution is not called in question by the principle of fiscal neutrality. Admittedly, this principle, which is laid down in Article 2 of the First Directive and which is inherent in the common system of value added tax, requires, as the fourth and fifth recitals of the Sixth Directive state, that all economic activities should be treated in the same way (judgment in Case C-155/94 Wellcome Trust v Commissioners of Customs & Excise [1996] ECR I-3013, paragraph 38).
36. Secondly, it should be borne in mind that losses sustained by a non-resident subsidiary may be characterised as definitive, as described in paragraph 55 of the judgment in Marks & Spencer (EU:C:2005:763), only if that subsidiary no longer has any income in its Member State of residence. So long as that subsidiary continues to be in receipt of even minimal income, there is a possibility that the losses sustained may yet be offset by future profits made in the Member State in which it is resident (see judgment in A , EU:C:2013:84, paragraphs 53 and 54).
0
8,875
28. In those circumstances, Article 234 EC not constituting a means of redress available to the parties to a case pending before a national court, the Court cannot be compelled to evaluate the validity of the act of Community law on the sole ground that that question has been put before it by one of the parties in its written pleadings (see, to that effect, Case C-402/98 ATB and Others [2000] ECR I-5501, paragraphs 30 and 31, and Case C-344/04 IATA and ELFAA [2006] ECR I-403, paragraph 28).
30 As the Commission has rightly pointed out, the Tribunale Amministrativo Regionale del Lazio has not asked the Court for a preliminary ruling on the validity of Regulation No 1550/95.
1
8,876
21. The intended use of a product may constitute an objective classification criterion if it is inherent in the product; the inherent character must be capable of being assessed on the basis of the product’s objective characteristics and properties (see Ikegami , paragraph 23, and the case‑law cited).
91. Although the right to take collective action must therefore be recognised as a fundamental right which forms an integral part of the general principles of Community law the observance of which the Court ensures, the exercise of that right may none the less be subject to certain restrictions. As is reaffirmed by Article 28 of the Charter of Fundamental Rights of the European Union, it is to be protected in accordance with Community law and national law and practices.
0
8,877
54. As regards Clause 5 of the Framework Agreement, it should be borne in mind that the purpose of paragraph 1 of that clause is to implement one of the objectives of that agreement, namely to place limits on successive recourse to fixed-term employment contracts or relationships, regarded as a potential source of abuse to the detriment of workers, by laying down as a minimum a number of protective provisions designed to prevent the status of employees from being insecure (see, in particular, Adeneler and Others , EU:C:2006:443, paragraph 63; Angelidaki and Others , EU:C:2009:250, paragraph 73; Deutsche Lufthansa , C‑109/09, EU:C:2011:129, paragraph 31; Kücük , EU:C:2012:39, paragraph 25; and Márquez Samohano , EU:C:2014:146, paragraph 41).
109. En ce qui concerne, enfin, la responsabilité de l’employeur, il ressort de la jurisprudence de la Cour que le fait que la Communauté autonome puisse être tenue pour responsable des comportements des registradores-liquidadores lorsqu’ils agissent en tant que délégués de l’autorité publique ne suffit pas à établir l’existence de liens de subordination (voir arrêt Ayuntamiento de Sevilla, précité, point 14).
0
8,878
19. Even though, according to their wording, the provisions of the EC Treaty concerning freedom of establishment are directed to ensuring that foreign nationals and companies are treated in the host Member State in the same way as nationals of that State, they also prohibit the Member State of origin from hindering the establishment in another Member State of one of its nationals or of a company incorporated under its legislation (see, inter alia, Case C-264/96 ICI [1998] ECR I-4695, paragraph 21, and Case C-298/05 Columbus Container Services [2007] ECR I-0000, paragraph 33).
45. If the opposite were true, the tariff classification of the imported components would depend on a fact which not intrinsic to those goods, since the customs authorities are not in a position to ascertain whether components which were not presented to customs have to be worked or not before being capable of assembly with the imported components, which would undermine the objective of ease of verification by the customs and legal certainty which must govern that classification.
0
8,879
46 Accordingly, where an undertaking regarded by the Commission as responsible for an infringement of Article 101 TFEU is acquired by another undertaking within which it retains, as a subsidiary, the status of a distinct economic entity, the Commission must take account of the specific turnover of each of those economic entities for the period prior to the acquisition in order to apply to them, where necessary, the 10% ceiling (judgment of 4 September 2014, YKK and Others v Commission, C‑408/12 P, EU:C:2014:2153, paragraph 60).
22. En outre, il y a lieu de rappeler que les véhicules automobiles présents sur le marché dans un État membre sont des «produits nationaux» de celui-ci, au sens de l’article 110 TFUE (voir arrêt Tatu, précité, point 55).
0
8,880
54. The five-year limitation period referred to in that provision cannot begin to run until all the requirements governing the obligation to provide compensation for damage are satisfied and, in particular, until the damage to be made good has materialised. Therefore, in cases where, as in this instance, the liability of the Community has its origin in a legislative measure, that period of limitation does not begin until the damaging effects of that measure have arisen and, therefore, until the time at which the persons concerned were bound to have suffered certain damage (see, in particular, Joined Cases 256/80, 257/80, 265/80, 267/80 and 5/81 Birra Wührer and Others v Council and Commission [1982] ECR 85, paragraph 10, and Case C-282/05 P Holcim (Deutschland) v Commission [2007] ECR I‑2941, paragraph 29).
28. En premier lieu, il convient, d’emblée, de rappeler que, selon une jurisprudence constante de la Cour, il résulte des articles 256 TFUE et 58, premier alinéa, du statut de la Cour de justice de l’Union européenne que le Tribunal est seul compétent, d’une part, pour constater les faits, sauf dans le cas où l’inexactitude matérielle de ses constatations résulterait des pièces du dossier qui lui ont été soumises, et, d’autre part, pour apprécier ces faits. Lorsque le Tribunal a constaté ou apprécié les faits, la Cour est compétente pour exercer, en vertu de l’article 256 TFUE, un contrôle sur la qualification juridique de ces faits et les conséquences de droit qui en ont été tirées par le Tribunal (arrêts du 22 décembre 2008, British Aggregates/Commission, C-487/06 P, Rec. p. I-10515, point 96, ainsi que du 27 octobre 2011, Autriche/Scheucher‑Fleisch e.a., C-47/10 P, non encore publié au Recueil, point 57).
0
8,881
22 In this connection it must be recalled that, for a national measure to be categorised as State aid within the meaning of Article 107(1) TFEU, there must, first, be an intervention by the State or through State resources; second, the intervention must be liable to affect trade between Member States; third, it must confer a selective advantage on the recipient and, fourth, it must distort or threaten to distort competition (see, to that effect, judgment of 2 September 2010, Commission v Deutsche Post, C‑399/08 P, EU:C:2010:481, paragraph 39 and the case-law cited).
37. Furthermore, as the Commission of the European Communities and the United Kingdom correctly argued, when the Community legislature intended to restrict the grant of the exemptions under Article 13A(1) of the Sixth Directive to certain non-profit-making or non-commercial entities, it said so expressly, as is clear from subparagraphs (l), (m) and (q) thereof.
0
8,882
24. In view of the linguistic differences, the purport of the concept of European Union law in question cannot be determined on the basis of an exclusively textual interpretation. That expression must therefore be interpreted in the light of the context in which it is used and of the aims and scheme of the regulation of which it is part (see, to that effect, Case C-372/88 Cricket St Thomas [1990] ECR I-1345, paragraph 19; Case C‑455/05 Velvet & Steel Immobilien [2007] ECR I-3225, paragraph 20; and Case C-239/07 Sabatauskas and Others [2008] ECR I-7523, paragraph 39).
51. It must be added that the findings, in the judgment under appeal, relating to the characteristics of the relevant public and to consumers’ degree of attention, perception or attitude also represent appraisals of fact.
0
8,883
22. It should be observed as a preliminary point that, according to settled case-law, in the procedure laid down by Article 267 TFEU, providing for cooperation between national courts and the Court of Justice, it is for the latter to provide the referring court with an answer which will be of use to it and enable it to determine the case before it. In that light, the Court may have to reformulate the questions referred to it (judgments in Krüger , C‑334/95, EU:C:1997:378, paragraphs 22 and 23, and Byankov , C‑249/11, EU:C:2012:608, paragraph 57).
18 A CET EGARD , LA COUR A OBSERVE QUE LES REGIMES DE SECURITE SOCIALE ASSURENT AUX TRAVAILLEURS LE BENEFICE D ' UN SYSTEME LEGAL AU FINANCEMENT DUQUEL LES TRAVAILLEURS , LES EMPLOYEURS ET , EVENTUELLEMENT , LES POUVOIRS PUBLICS CONTRIBUENT DANS UNE MESURE QUI EST MOINS FONCTION DU RAPPORT D ' EMPLOI ENTRE EMPLOYEUR ET TRAVAILLEUR QUE DE CONSIDERATIONS DE POLITIQUE SOCIALE , DE SORTE QUE LA PART DU FINANCEMENT DE TELS REGIMES INCOMBANT AUX EMPLOYEURS NE SAURAIT ETRE CONSIDEREE COMME CONSTITUANT UN PAIEMENT DIRECT OU INDIRECT AU TRAVAILLEUR AU SENS DE L ' ARTICLE 119 , ALINEA 2 .
0
8,884
47 Concerning the last point, it is settled case-law of the Court that in most cases the existence of anticompetitive practices or agreements must be inferred from a number of coincidences or indicia which, taken together, may, in the absence of another plausible explanation, constitute evidence of an infringement of the competition rules. Thus, as regards, in particular, an infringement extending over a number of years, the fact that direct evidence of a company’s participation in that infringement during a specified period has not been produced does not preclude that participation from being regarded as established also during that period, provided that that finding is based on objective and consistent indicia; the lack of any public distancing on the part of that company may be taken into account in that regard (see, to that effect, judgment of 17 September 2015, Total Marketing Services v Commission, C‑634/13 P, EU:C:2015:614, paragraphs 26 to 28 and the case-law cited).
35. The Court of Justice has also held that Articles 30 and 36 of the EC Treaty (now, after amendment, Articles 28 EC and 30 EC) preclude domestic provisions allowing only traders holding a production licence or a wholesale licence to import alcoholic beverages when, first, the licensing system constitutes an obstacle to the importation of alcoholic beverages from other Member States in that it adds to the costs of such beverages, and, second, it has not been established that the licensing system set up by the national provisions in question, in particular as regards the conditions relating to storage capacity and the high fees and charges which licence-holders are required to pay, is proportionate to the public health objective pursued or that this objective could not be attained by measures less restrictive of intra-Community trade ( Franzén , paragraphs 71, 76 and 77).
0
8,885
121. Il convient, à cet égard, de rappeler qu’il ressort de la jurisprudence que, si la fiscalité directe relève de la compétence des États membres, il n’en reste pas moins que ces derniers doivent exercer celle-ci dans le respect du droit communautaire (arrêt du 12 juillet 2005, Schempp, C‑403/03, Rec. p. I‑6421, point 19).
14 DURING THE ORAL PROCEDURE THE DEFENDANT ACKNOWLEDGED THAT VARIOUS POSTS CAPABLE OF BEING FILLED BY THE APPLICANT FELL VACANT SHORTLY AFTER THE EXPIRY OF THE LEAVE ON PERSONAL GROUNDS .
0
8,886
35. From the scheme of the rules of jurisdiction put in place by the Brussels Convention, as well as the rationale of the special rules introduced by the provisions of Title II, Section 4, the Court has concluded that those provisions only cover private final consumers, not engaged in trade or professional activities, as the benefit of those provisions must not be extended to persons for whom special protection is not justified (see to that effect inter alia Bertrand , paragraph 21; Shearson Lehman Hutton , paragraphs 19 and 22; Benincasa , paragraph 15; and Gabriel , paragraph 39).
23 Furthermore, it should be stated that at the end of 1987 the cost of living in Munich was 8.3% higher than in Bonn, the capital at that time. That percentage represents a considerable difference which, in the absence of a specific weighting, reduces the purchasing power of officials employed in Munich in relation to that of their colleagues working in Bonn.
0
8,887
43 The management of EAGGF finances is principally in the hands of the national administrative authorities responsible for ensuring that the Community rules are strictly observed. That system, based on trust between national and community authorities, does not involve any systematic supervision by the Commission, which moreover would in practice be quite unable to carry it out. Only the intervention agencies are in a position to provide the information necessary for setting a maximum buying-in price and, where necessary, a reduction coefficient, since the Commission is not close enough to obtain the information it needs from the economic operators (see, to this effect, Case C-48/91 Netherlands v Commission [1993] ECR I-5611, paragraph 11).
Par ailleurs, la Cour a itérativement jugé que, si un acte de portée générale fait ressortir l’essentiel de l’objectif poursuivi par l’institution, il serait excessif d’exiger une motivation spécifique pour les différents choix techniques opérés (voir, notamment, arrêts Espagne/Conseil, C‑284/94, EU:C:1998:548, point 30, Espagne/Conseil, C‑310/04, EU:C:2006:521, point 59, ainsi que Estonie/Parlement et Conseil, C‑508/13, EU:C:2015:403, point 60).
0
8,888
15. The Court has thus pointed out that, in order to ensure the essential function of a trade mark, which is to guarantee the identity of the origin of the marked product or service to the consumer or end-user by enabling him, without any possibility of confusion, to distinguish that product or service from others which have another origin, the proprietor must be protected against competitors wishing to take unfair advantage of the status and reputation of the trade mark by selling products illegally bearing that mark (see Case C-349/95 Loendersloot [1997] ECR I‑6227, paragraph 22, and Case C‑206/01 Arsenal Football Club [2002] ECR I-10273, paragraph 50). That must also be the case where, on the basis of a similarity between the signs and the mark in question, there is a likelihood of confusion between them.
43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC.
0
8,889
19. Toutefois, aux fins de son interprétation, l’article 12, sous a), de la directive 95/46 ne saurait être examiné dans la seule version en langue néerlandaise. En effet, conformément à une jurisprudence constante, la nécessité d’une application et, dès lors, d’une interprétation uniformes d’un acte de l’Union exclut que celui-ci soit considéré isolément dans une de ses versions, mais exige qu’il soit interprété en fonction tant de la volonté réelle de son auteur que du but poursuivi par ce dernier, à la lumière, notamment, des versions établies dans toutes les langues (voir, notamment, arrêts du 12 novembre 1969, Stauder, 29/69, Rec. p. 419, point 3; du 8 décembre 2005, Jyske Finans, C‑280/04, Rec. p. I‑10683, point 31, ainsi que du 7 juillet 2011, IMC Securities, C‑445/09, Rec. p. I‑5917, point 25).
25. According to settled case-law, the need for uniform application and, accordingly, for uniform interpretation of an EU measure makes it impossible to consider one version of the text in isolation, but requires that it be interpreted on the basis of both the real intention of its author and the aim which the latter seeks to achieve, in the light, in particular, of the versions in all languages (see, inter alia, Case 29/69 Stauder [1969] ECR 419, paragraph 3; Joined Cases C‑261/08 and C‑348/08 Zurita García and Choque Cabrera [2009] ECR I‑10143, paragraph 54; and Case C‑473/08 Eulitz [2010] ECR I‑0000, paragraph 22).
1
8,890
40 In exercising those powers, Member States must nonetheless comply with EU law and, in particular, with the provisions of the FEU Treaty giving every citizen of the Union the right to move and reside within the territory of the Member States (judgment of 21 February 2013, Salgado González, C‑282/11, EU:C:2013:86, paragraph 37 and the case-law cited).
38. Accordingly, the fact that a flight such as that at issue in the main proceedings has not been delayed, as regards the scheduled departure time, beyond the limits set out in Article 6 of Regulation No 261/2004, cannot affect the obligation on air carriers to compensate the passengers of such a flight, provided that the arrival of that flight at the final destination has been delayed by three hours or more.
0
8,891
32. Second, with regard to the exchange of information between competitors, it should be recalled that the criteria of coordination and cooperation necessary for determining the existence of a concerted practice are to be understood in the light of the notion inherent in the Treaty provisions on competition, according to which each economic operator must determine independently the policy which he intends to adopt on the common market (see Suiker Unie and Others v Commission , paragraph 173; Case 172/80 Züchner [1981] ECR 2021, paragraph 13; Ahlström Osakeyhtiö and Others v Commission , paragraph 63; and Case C‑7/95 P Deere v Commission [1998] ECR I‑3111, paragraph 86).
55. The employment of a Turkish national under a residence permit issued as a result of fraudulent conduct which has led to a conviction, cannot give rise to any rights in favour of the Turkish worker, or arouse any legitimate expectation on his part ( Kol , paragraph 28).
0
8,892
40. Further, the preamble of a European Union measure may explain its content (see Case C‑344/04 IATA and ELFAA [2006] ECR I‑403, paragraph 76, and Wallentin-Hermann , paragraph 17).
14 ARTICLE 52 IS THUS INTENDED TO ENSURE THAT ALL NATIONALS OF MEMBER STATES WHO ESTABLISH THEMSELVES IN ANOTHER MEMBER STATE , EVEN IF THAT ESTABLISHMENT IS ONLY SECONDARY , FOR THE PURPOSE OF PURSUING ACTIVITIES THERE AS A SELF-EMPLOYED PERSONS RECEIVE THE SAME TREATMENT AS NATIONALS OF THAT STATE AND IT PROHIBITS , AS A RESTRICTION ON FREEDOM OF ESTABLISHMENT , ANY DISCRIMINATION ON GROUNDS OF NATIONALITY RESULTING FROM THE LEGISLATION OF THE MEMBER STATE .
0
8,893
38. It should be noted that Article 87(1) EC defines State aid which is governed by the Treaty as aid granted by a Member State or through State resources in any form whatsoever which distorts or threatens to distort competition by favouring certain undertakings or the production of certain goods, in so far as it affects trade between Member States. The concept of State aid within the meaning of that provision is wider than that of a subsidy because it embraces not only positive benefits, such as the subsidies themselves, but also measures which, in various forms, mitigate the normal burdens on the budget of an undertaking (see, in particular, Case 30/59 De Gezamenlijke Steenkolenmijnen in Limburg v High Authority [1961] ECR 1, p. 19, Case C-256/97 DM Transport [1999] ECR I-3913, paragraph 19, and Case C-276/02 Spain v Commission [2004] ECR I-0000, paragraph 24).
46 For such access to be capable of being regarded as indispensable, it would be necessary at the very least to establish, as the Advocate General has pointed out at point 68 of his Opinion, that it is not economically viable to create a second home-delivery scheme for the distribution of daily newspapers with a circulation comparable to that of the daily newspapers distributed by the existing scheme.
0
8,894
20 As far as the right to join an occupational scheme is concerned, it stated that there was no reason to suppose that those concerned could have been mistaken as to the applicability of Article 119. It has been clear since the judgment in Case 170/84 Bilka-Kaufhaus v Karin Weber von Hartz [1986] ECR 1607 that a breach of the rule of equal treatment as regards recognition of such a right is caught by Article 119 (Vroege, paragraphs 28 and 29 and Fisscher, paragraphs 25 and 26).
72 That interpretation of Decision 2011/278 is supported by specific monitoring rules for emissions from combustion processes contained in Annex IV, point (1A) of Regulation No 601/2012, which provide, in particular, that ‘[t]he operator shall not assign emissions associated with the production of heat or electricity that is imported from other installations to the importing installation’.
0
8,895
27 Furthermore, as the Court has recently held, Community law does not in principle preclude the legislation of a Member State from laying down, alongside a limitation period applicable under the ordinary law to actions between private individuals for the recovery of sums paid but not due, special detailed rules governing claims and legal proceedings to challenge the imposition of charges and other levies (Case C-231/96 Edis v Ministero delle Finanze [1998] ECR I-4951, paragraph 37, and Case C-260/96 Ministero delle Finanze v Spac [1998] ECR I-4997, paragraph 21).
14. The Court has also held that, according to Article 9(d) of Directive 71/305, the derogation for which it provides, namely exemption from the obligation to publish a notice of a call for tenders, is available only if three conditions are fulfilled concurrently. That derogation requires the existence of an unforeseeable event, extreme urgency, rendering the observance of time-limits laid down by other procedures impossible, and, finally, a causal link between the unforeseeable event and the extreme urgency resulting therefrom (Case C-107/92 Commission v Italy [1993] ECR I-4655, paragraph 12). If one of those conditions is not satisfied, use of the negotiated procedure will not be justified.
0
8,896
28. As regards that last criterion specifically, the cumulative effect of making the works available to potential recipients should be taken into account. It is in particular relevant in that respect to ascertain the number of persons who have access to the same work at the same time and successively (Case C‑306/05 SGAE [2006] ECR I‑11519, paragraph 39, and ITV Broadcasting and Others , paragraph 33).
43 The referring court takes the view, in essence, that, if the first supplies were regarded as having to be classified as taxable transactions, a risk of double taxation could arise. However, as the Commission has submitted in its written observations, that risk cannot be regarded as capable of justifying exemption of those transactions, given that double taxation can be avoided and fiscal neutrality can be ensured if the VAT Directive is applied correctly.
0
8,897
21. That essential function of trade marks has been incorporated by the European Union legislature into Article 2 of Directive 2008/95, which provides that signs which are capable of being represented graphically may only constitute a trade mark if they are capable of distinguishi ng the goods or services of one undertaking from those of other undertakings (Case C‑517/99 Merz & Krell [2001] ECR I‑6959, paragraph 23, and Björnekulla Fruktindustrier , paragraph 21).
13 Accordingly, recognition by a Member State of qualifications awarded by non-member States does not bind the other Member States.
0
8,898
20. It is true that, according to the case-law of the Court, national legislation making the use of a nutritional substance in a foodstuff lawfully manufactured and/or marketed in other Member States subject to prior authorisation is not, in principle, contrary to Community law if certain conditions are satisfied (see, to that effect Case C-344/90 Commission v France [1992] ECR I-4719, paragraph 8, and Case C-24/00 Commission v France [2004] ECR I-0000, paragraphs 25 to 27).
29. It must, however, be pointed out that officials and other servants of the European Communities are subject to special rules in matters of taxation that distinguish them from other workers.
0
8,899
19. Il y a lieu de souligner, à cet égard, que, selon une jurisprudence constante, les dispositions d’une directive doivent être mises en œuvre avec une force contraignante incontestable, ainsi qu’avec la spécificité, la précision et la clarté requises, afin que soit satisfaite l’exigence de sécurité juridique (voir, notamment, arrêts du 27 février 2003, Commission/Belgique, C‑415/01, Rec. p. I-2081, point 21; du 20 novembre 2003, Commission/France, C-296/01, Rec. p. I‑13909, point 54, et du 14 juin 2007, Commission/Italie, C-82/06, non publié au Recueil, point 19).
26 The examination procedure must be applied whenever the awarding authority is contemplating the elimination of tenders because they are abnormally low in relation to the transaction . Consequently, whatever the threshold for the commencement of that procedure may be, tenderers can be sure that they will not be disqualified from the award of the contract without first having the opportunity of furnishing explanations regarding the genuine nature of their tenders .
0