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8,900 | 41. Par ailleurs, s’agissant du risque de dépréciation d’une activité de nature économique exercée par une entité publique en raison d’un cadre conventionnel préexistant qui se révèle inadapté eu égard à l’évolution du contexte technico-commercial, il est de jurisprudence constante que des motifs de nature économique ne sauraient être admis en tant que raisons impérieuses d’intérêt général de nature à justifier une restriction à une liberté fondamentale garantie par le traité (voir arrêt du 16 février 2012, Costa et Cifone, C‑72/10 et C‑77/10, point 59 et jurisprudence citée). | 36
As such, a transaction providing property in lieu of payment, the purpose of which is to discharge a tax debt, cannot be considered to be a transaction effected for consideration within the meaning of Article 2(1)(a) of the VAT Directive, and cannot be subject to VAT. | 0 |
8,901 | 29. Thus, it is apparent from the Court’s recent case-law that the interpretation of the third subparagraph of Article 3(1) of Regulation No 2988/95 applies equally to the possibility of an administrative penalty as to that of an administrative measure (judgment in Pfeifer & Langen , C‑52/14, EU:C:2015:381, paragraphs 40, 43 and 47). | 18 A transaction performed by a taxable person in a private capacity is not, therefore, subject to VAT. | 0 |
8,902 | 49. In that regard, it must be noted that, under the wording of Article 168(e) of the VAT Directive, a right to deduct exists only in so far as the goods imported are used for the purposes of the taxed transactions of a taxable person. In accordance with the settled case-law of the Court concerning the right to deduct VAT on the acquisition of goods or services, that condition is satisfied only where the cost of the input services is incorporated either in the cost of particular output transactions or in the cost of goods or services supplied by the taxable person as part of his economic activities (see judgments in SKF , C‑29/08, EU:C:2009:665, paragraph 60, and Eon Aset Menidjmunt , C‑118/11, EU:C:2012:97, paragraph 48). | 30
Furthermore, it follows from recital 3 of Directive 2011/95 that, drawing on the Conclusions of the Tampere European Council, the EU legislature intended to ensure that the European asylum system, to whose definition that directive contributes, is based on the full and inclusive application of the Geneva Convention. | 0 |
8,903 | 48. In that context, it is important to verify whether the restrictions thus imposed by the rules at issue in the main proceedings are limited to what is necessary to ensure the implementation of legitimate objectives (see, to that effect, judgments in Meca-Medina and Majcen v Commission , C‑519/04 P, EU:C:2006:492, paragraph 47, and Consiglio nazionale dei geologi and Autorità garante della concorrenza e del mercato , EU:C:2013:489, paragraph 54). | 71. Such legislation amounts to excluding the right to deduct VAT where the prerequisites for the existence of that right are not satisfied. | 0 |
8,904 | 76. Freedom of establishment, which Article 52 of the Treaty grants to Community nationals and which includes the right to take up and pursue activities as self-employed persons and to set up and manage undertakings, under the conditions laid down for its own nationals by the law of the Member State of residence, entails, in accordance with Article 58 of the EC Treaty (now Article 48 EC), for companies or firms formed in accordance with the law of a Member State and having their registered office, central administration or principal place of business within the European Community, the right to exercise their activity in the Member State concerned through a subsidiary, branch or agency (see, inter alia, Cadbury Schweppes and Cadbury Schweppes Overseas , paragraph 41, and Test Claimants in Class IV of the ACT Group Litigation , paragraph 42). | 46. En revanche, il est notoire que, dans l’Union, l’espèce chevaline se trouve dans une situation différente de celle des espèces citées au point précédent. En effet, ainsi que l’a souligné la Commission, les chevaux ne sont pas, à titre habituel et de manière générale, destinés à être utilisés dans la préparation des denrées alimentaires, même si certains d’entre eux serviront effectivement pour la consommation humaine ou animale. | 0 |
8,905 | 44. In that regard, it is apparent from settled case-law that the existence of a likelihood of confusion on the part of the public must be assessed globally, taking into account all factors relevant to the circumstances of the case (see, in particular, Case C‑334/05 P OHIM v Shaker [2007] ECR I‑4529, paragraph 34; Case C‑498/07 P Aceites del Sur-Coosur v Koipe [2009] ECR I‑7371, paragraph 46; and Case C‑317/10 P Union Investment Privatfonds v UniCredito Italiano [2011] ECR I‑0000, paragraph 45). | 46. By the second part of the second ground of appeal, the appellant maintains, first, that in spite of the fact that Community case-law provides that the likelihood of confusion must be appreciated globally, taking into account all factors relevant to the circumstances of the case (see, inter alia, Case C‑251/95 SABEL [1997] ECR I‑6191, paragraph 22, and Case C-361/04 P Ruiz-Picasso and Others v OHIM [2006] ECR I‑643, paragraph 18), the Court of First Instance failed to consider two extremely important and relevant factors, namely, first, the earlier coexistence of the marks at issue over a long period on the Spanish market for olive oil and, second, their reputation on that market. Thus the Court of First Instance did not properly evaluate the element of similarity between those marks. | 1 |
8,906 | 96. The importance of the objectives pursued is such as to justify even substantial negative financial consequences for certain operators (see, to that effect, Case C‑331/88 Fedesa and Others [1990] ECR I-4023, paragraph 17, and Case C‑183/95 Affish [1997] ECR I-4315, paragraph 42), a fortiori, since the protection of the environment constitutes one of the essential objectives of the Community (see, in particular, Case C-176/03 Commission v Council [2005] ECR I-0000, paragraph 41, and Case C-320/03 Commission v Austria [2005] ECR I-0000, paragraph 72). | 10 THAT OPTION IS NOT AVAILABLE TO WHOLLY UNEMPLOYED FRONTIER WORKERS WHO , UNDER THE EXPLICIT PROVISIONS OF ARTICLE 71 ( 1 ) ( A ) ( II ), ARE ENTITLED TO CLAIM BENEFITS SOLELY FROM THE MEMBER STATE IN WHICH THEY RESIDE .
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8,907 | 11 In that regard the Court has consistently held that it is for the national courts alone, before which the proceedings are pending and which must assume responsibility for the judgment to be given, to determine, having regard to the particular features of each case, both the need for a preliminary ruling to enable them to give judgment and the relevance of the questions which they refer to the Court. A request for a preliminary ruling from a national court may be rejected only if it is quite obvious that the interpretation of Community law sought bears no relation to the facts of the main action or to its purpose (see Case C-143/94 Furlanis v ANAS and Itinera [1995] ECR I-3633, paragraph 12). However, that is not the case here. | 42 More specifically, this means that the award criteria must be formulated, in the contract documents or the contract notice, in such a way as to allow all reasonably well-informed and normally diligent tenderers to interpret them in the same way. | 0 |
8,908 | 16 With regard to those means of proof, Regulations No 222/77 and No 223/77 lay down the rule that the Community status of goods may be proved only by means of document T2 or document T2 L, subject to specified exceptions (see Trend-Moden Textilhandel, cited above, paragraph 14, and Case C-83/89 Openbaar Ministerie and Minister van Financiën v Houben [1990] ECR I-1161, paragraph 17). | 49 The free movement of capital, as a fundamental principle of the Treaty, may be restricted only by national rules which are justified by reasons referred to in Article 73d(1) of the Treaty or by overriding requirements of the general interest and which are applicable to all persons and undertakings pursuing an activity in the territory of the host Member State. Furthermore, in order to be so justified, the national legislation must be suitable for securing the objective which it pursues and must not go beyond what is necessary in order to attain it, so as to accord with the principle of proportionality (see, to that effect, Sanz de Lera, cited above, paragraph 23, and Case C-54/99 Église de scientologie [2000] ECR I-1335, paragraph 18). | 0 |
8,909 | 31 In its judgment in Case C-480/98 Spain v Commission [2000] ECR I-8717 concerning the action by the Kingdom of Spain for annulment of Decision 1999/509, the Court held, at paragraph 21, that in the particular circumstances of that case the non-payment of taxes and social security contributions by Indosa, Cunosa, Migsa and Gursa during the periods mentioned in the contested Decision constituted illegal aid which was incompatible with the common market within the meaning of Article 87(1) EC. | 25 Furthermore, it is apparent from Paragraphs 1(1) and 2(1) of the StDrG that the ÖS was established for the specific purpose of meeting those needs in the general interest. In that respect, it is immaterial that such an entity is free to carry out other activities in addition to that task, such as the production of other printed matter and the publication and distribution of books. The fact, raised by the Austrian Government in its written observations, that meeting needs in the general interest constitutes only a relatively small proportion of the activities actually pursued by the ÖS is also irrelevant, provided that it continues to attend to the needs which it is specifically required to meet. | 0 |
8,910 | 32 It follows that the owner of a trade mark protected by the legislation of a Member State cannot rely on that legislation in order to oppose the importation or marketing of a product which was put on the market in another Member State by him or with his consent (see, in particular, Case 16/74 Centrafarm v Winthrop [1974] ECR 1183, paragraphs 7 to 11; HAG II, paragraph 12; and IHT Internationale Heiztechnik, paragraphs 33 and 34). | 51. In the light of all of the foregoing, the first ground of appeal must be rejected.
The second ground of appeal
Arguments of the parties | 0 |
8,911 | 25. Such is the case particularly where a non-resident taxpayer receives no significant income in his Member State of residence and derives the major part of his taxable income from an activity pursued in the Member State of employment, so that the Member State of residence is not in a position to grant him the advantages which follow from the taking into account of his personal and family circumstances (see, inter alia, judgments in Schumacker , C‑279/93, EU:C:1995:31, paragraph 36; Lakebrink and Peters-Lakebrink , C‑182/06, EU:C:2007:452, paragraph 30; and Renneberg , C‑527/06, EU:C:2008:566, paragraph 61). | 37. The Court also held that the assessment of the facts from which it may be presumed that there has been direct or indirect discrimination is a matter for national judicial or other competent bodies, in accordance with national law or practice ( Kelly , paragraph 31), as stated in Recital 15 of Directives 2000/43 and 2000/78 and Recital 30 of Directive 2006/54. | 0 |
8,912 | 78. Where a Member State repeatedly engages in unlawful conduct in such a manner in a specific sector governed by EU rules, this may be an indication that effective prevention of future repetition of similar infringements of EU law may require the adoption of a dissuasive measure, such as a lump sum payment ( Commission v France EU:C:2008:695, paragraph 69 and Commission v Ireland EU:C:2012:834, paragraph 70). | 21 L ' ORIGINE CONVENTIONNELLE , ET NON PAS LEGALE , DU REGIME LITIGIEUX EST CONFIRMEE PAR LE FAIT QUE LEDIT REGIME ET LA REGLEMENTATION Y AFFERENTE SONT CONSIDERES , AINSI QU ' IL A ETE RAPPELE CI-DESSUS , COMME FAISANT PARTIE INTEGRANTE DES CONTRATS DE TRAVAIL ENTRE BILKA ET SES EMPLOYES .
| 0 |
8,913 | 34 The freedom of establishment conferred by Article 52 of the Treaty on nationals of Member States of the Community, which entails for them access to, and pursuit of, activities as employed persons and the forming and management of undertakings on the same conditions as those laid down for its own nationals by the laws of the Member State where establishment is effected, includes, pursuant to Article 58 of the Treaty, the right of companies or firms formed in accordance with the laws of a Member State and having their registered office, central administration or principal place of business within the Community to pursue their activities in the Member State concerned through a branch or an agency (see Case C-264/96 ICI [1998] ECR I-4695, paragraph 20, and the case-law cited there). Those two provisions guarantee nationals of Member States of the Community who have exercised their freedom of establishment and companies or firms which are assimilated to them the same treatment in the host Member State as that accorded to nationals of that Member State. | 58. Such an obligation might consist in a simple prior declaration which would enable the Netherlands authorities to check the particulars provided and to take the necessary measures in the event that the situation of the workers concerned is unlawful. In addition, that obligation could take the form of a succinct communication of the documents required, particularly when the length of the posting does not allow such a check to be effectively carried out (see judgment in Commission v Germany , EU:C:2006:49, paragraph 41). | 0 |
8,914 | 63. Also, even supposing that the transaction at issue in the main proceedings could be regarded as a supply of goods within the meaning of the Sixth Directive, that transaction cannot benefit from the exemption provided for in Article 13B(c) of that directive, since the exemption of that transaction would be incompatible with the objective of that provision, which is to avoid double taxation contrary to the principle of fiscal neutrality inherent in the common system of value added tax (Case C-45/95 Commission v Italy [1997] ECR I‑3605, paragraph 15, and the order in Joined Cases C-18/05 and C-155/05 Salus and Villa Maria Beatrice Hospital [2006] ECR I‑6199, paragraph 29). | 23. That status enables nationals of the Member States who find themselves in the same situation to enjoy within the scope ratione materiae of the EC Treaty the same treatment in law irrespective of their nationality, subject to such exceptions as are expressly provided for (see, in particular, Case C-184/99 Grzelczyk [2001] ECR I-6193, paragraph 31, and D'Hoop , cited above, paragraph 28). | 0 |
8,915 | 28
It is apparent from that case-law, first, that the concept of ‘matters relating to a contract’, within the meaning of Article 5(1) of Regulation No 44/2001, must be interpreted autonomously in order to ensure that that concept is applied uniformly in all Member States and, secondly, that, in order to come within the scope of that concept, the claimant’s action must place in issue a legal obligation freely consented to by one person towards another (see, to that effect, judgments of 14 March 2013, Česká spořitelna, C‑419/11, EU:C:2013:165, paragraphs 45 to 47, and of 28 January 2015, Kolassa, C‑375/13, EU:C:2015:37, paragraphs 37 and 39). | 77. The ERM report of 1999 produced by the Commission indicates that 9.8% of the spring and summer nitrogen inputs into the Lorient roadstead, even in the period of green algal blooms, are of urban origin, which amounts to 374 tonnes. Under those conditions, the Commission is right to conclude that urban waste water discharges contribute significantly to eutrophication of the waters of the Lorient roadstead. | 0 |
8,916 | 33. It is not necessary, in that respect, to establish that the provision in question does in practice affect a substantially higher proportion of migrant workers. It is sufficient that it is liable to have such an effect (see, to that effect, judgments in O’Flynn , EU:C:1996:206, paragraph 21; Öztürk , EU:C:2004:232, paragraph 57; and Celozzi , EU:C:2007:35, paragraph 27). | 28. Therefore, it should be noted, first, that in such procedures, the prosecution is discontinued by the decision of an authority required to play a part in the administration of criminal justice in the national legal system concerned. | 0 |
8,917 | 18
In the second place, the Hellenic Republic argues, as regards Article 65(1)(a) TFEU and the case-law of the Court on direct taxation, particularly the judgments of 6 June 2000 in Verkooijen (C‑35/98, EU:C:2000:294, paragraph 43), of 7 December 2004 in Manninen (C‑319/02, EU:C:2004:484, paragraphs 28 and 29), and of 25 October 2012 in Commission v Belgium (C‑387/11, EU:C:2012:670, paragraph 45), that, as regards the exemption from inheritance tax relating to immovable property considered to be the primary residence, the situation of heirs who are permanently resident in Greece is not objectively comparable to that of heirs who are not permanently resident in that Member State. Whereas resident heirs would not have adequate immovable property in Greece and would have housing needs in that Member State, which property acquired by inheritance could cover or supplement, non-resident heirs would, as a general rule, have a primary residence outside Greece and would not be relying on property received by inheritance and located in Greece in order to satisfy their housing needs. | 23. It should be borne in mind at the outset that, in determining the scope of a provision of Community law, its wording, context and objectives must all be taken into account (Case C‑162/91 Tenuta il Bosco [1992] ECR I‑5279, paragraph 11; Case C‑315/00 Maierhofer [2003] ECR I‑563, paragraph 27; and Case C‑280/04 Jyske Finans [2005] ECR I‑10683, paragraph 34). | 0 |
8,918 | 18
As a preliminary point, it should be noted that although Article 183 of the VAT Directive does not lay down any obligation to pay interest on a refund of overpaid VAT or the date from which such interest is payable, it cannot be concluded from that fact alone that that article must be interpreted as meaning that no control may be exercised under EU law over the procedures established by Member States for the refund of overpaid VAT (judgments of 12 May 2011, Enel Maritsa Iztok 3, C‑107/10, EU:C:2011:298, paragraphs 27 and 28, and of 24 October 2013, Rafinăria Steaua Română, C‑431/12, EU:C:2013:686, paragraph 19). | 49. À titre liminaire, en ce qui concerne l’argument de la République hellénique tiré de la nécessaire coopération de nombreux opérateurs, tels que l’administration décentralisée, la région et la commune, pour résoudre le problème en cause, il convient de rejeter celui-ci, conformément à la jurisprudence constante de la Cour selon laquelle un État membre ne saurait exciper de dispositions, de pratiques ou de situations de son ordre juridique interne pour justifier l’inobservation des obligations résultant du droit de l’Union (arrêts Commission/Italie, C‑119/04, EU:C:2006:489, point 25, et Commission/Allemagne, C‑503/04, EU:C:2007:432, point 38). | 0 |
8,919 | 9AS TO THE SECOND QUESTION , IN ITS AFORESAID JUDGMENT OF 16 MARCH 1978 IN CASE 117/77 THE COURT HELD THAT , ' ' THE DUTY LAID DOWN IN THE SECOND SUBPARAGRAPH OF ARTICLE 22 ( 2 ) TO GRANT THE AUTHORIZATION REQUIRED UNDER ARTICLE 22 ( 1 ) ( C ) COVERS BOTH CASES WHERE THE TREATMENT PROVIDED IN ANOTHER MEMBER STATE IS MORE EFFECTIVE THAN THAT WHICH THE PERSON CONCERNED CAN RECEIVE IN THE MEMBER STATE WHERE HE RESIDES AND THOSE IN WHICH THE TREATMENT IN QUESTION CANNOT BE PROVIDED ON THE TERRITORY OF THE LATTER STATE ' ' .
| 40 On that point it should be recalled that, in its judgment in Case 255/84 Nachi Fujikoshi v Council [1987] ECR 1861, paragraph 53, the Court held that, in determining a dumping margin, the institutions may take into account the official rates of exchange on the basis of which international commercial transactions are carried out . | 0 |
8,920 | 42. In the present case, it must be held that, by introducing, through an administrative practice that remained in force from November 1978 until 1999, a right to deduct in full input VAT relating to the provision of food and beverages by company canteens, the Danish administration precluded itself from subsequently limiting the right to deduct that tax. In this respect, it must be stressed that, in the context of the second subparagraph of Article 17(6) of the Sixth Directive, it is not only legislative acts in the strict sense that must be taken into account, but also administrative measures and practices of the public authorities of the Member State concerned ( Metropol and Stadler , paragraph 49). | 81
In those circumstances, it must be held that, to the extent that the consequences that Bionorica draws from the distortion, by the General Court, of the facts concerning it arise from a misreading of the order in Case T‑619/14, the arguments advanced by the latter in that regard must be rejected as ineffective in that they could not lead to the setting aside of that order (see, to that effect, judgments of 9 September 2015, Lito Maieftiko Gynaikologiko kai Cheirourgiko Kentro v Commission, C‑506/13 P, EU:C:2015:562, paragraphs 87 and 88, and of 26 July 2017, AGC Glass Europe and Others v Commission, C‑517/15 P, not published, EU:C:2017:598, paragraphs 63 to 65). | 0 |
8,921 | 27. It should be noted at the outset that it is settled case-law that, in the interests of legal certainty and ease of verification, the decisive criterion for the classification of goods for customs purposes is in general to be found in their objective characteristics and properties as defined in the wording of the relevant heading of the Combined Nomenclature and of the notes to the sections or chapters (see, inter alia, Joined Cases C‑208/06 and C‑209/06 Medion and Canon Deutschland [2007] ECR I‑7963, paragraph 34). | 55. It follows that Ms Morgenbesser is not able to rely on Directive 89/48. | 0 |
8,922 | 53. Admittedly, in paragraph 127 of Bosman , the Court pointed out that, in paragraphs 14 and 15 of its judgment in Case 13/76 Donà v Mantero [1976] ECR 1333, it had recognised that the Treaty provisions on the free movement of persons do not preclude rules or practices excluding foreign players from certain matches for reasons which are not economic in nature, which relate to the particular nature and context of such matches and are thus of sporting interest only, such as matches between national teams from different countries. | 52. The principle of effective judicial protection is a general principle of European Union law to which expression is now given by Article 47 of the Charter (see Case C‑279/09 DEB [2010] ECR I‑0000, paragraphs 30 and 31; order in Case C‑457/09 Chartry [2011] ECR I‑0000, paragraph 25; and Case C‑69/10 Samba Diouf [2011] ECR I‑0000, paragraph 49). | 0 |
8,923 | 36. The Court has already answered an identical question in the affirmative in paragraphs 59 to 63 of the judgment in Stichting Zuid‑Hollandse Milieufederatie . | 81. By its very nature, that condition enables such a concentration to be avoided and is thus likely to lead to a more even distribution of pharmacies within a given geographical area. | 0 |
8,924 | 81
Thus, it is following a schematic interpretation of the relevant EU rules that the Court of Justice interpreted those rules as meaning that, as from 2000, the Commission is required to comply with a legal time limit when adopting a decision on financial corrections (see judgments of 4 September 2014, Spain v Commission, C‑192/13 P, EU:C:2014:2156, paragraphs 56 to 82, and of 4 September 2014, Spain v Commission, C‑197/13 P, EU:C:2014:2157, paragraphs 56 to 82). | 38. The second and the third subparagraphs of Article 4(5) of the Sixth Directive are, consequently, closely linked since they pursue the same objective, namely the treatment of bodies governed by public law as taxable persons, even when they are acting as public authorities. Those subparagraphs are thus subject to the same logic, by which the Community legislature intended to limit the scope of the treatment of bodies governed by public law as non-taxable persons, so that the general rule stated in Articles 2(1) and 4(1) and (2) of that directive, under which any activity of an economic nature is, in principle, to be subject to VAT, is observed. | 0 |
8,925 | 63. Il convient de rappeler que la Cour a jugé que la réglementation communautaire sur la limitation de l’utilisation des filets maillants dérivants fait partie intégrante de la politique agricole commune (voir arrêt du 24 novembre 1993, Mondiet, C‑405/92, Rec. p. I‑6133, point 24). Par ailleurs, la Cour a également jugé que, en cette matière, le Conseil dispose d’un pouvoir discrétionnaire et que le contrôle juridictionnel de ce pouvoir se limite à vérifier le caractère manifestement inapproprié d’une mesure arrêtée dans ce domaine par rapport à l’objectif que l’institution compétente entend poursuivre (voir arrêts du 16 mars 2006, Emsland-Stärke, C‑94/05, Rec. p. I‑2619, point 54, et du 24 mai 2007, Maatschap Schonewille-Prins, C‑45/05, Rec. p. I‑3997, point 46). | 29 It is sufficient to observe, as far as that argument is concerned, that Article 62, which is complementary to Article 59, cannot prohibit restrictions which do not fall within the scope of Article 59. | 0 |
8,926 | 55. Admittedly the concept of the ‘value of sales’ referred to in point 13 of the Guidelines on the method of setting fines cannot extend to encompassing sales made by the undertaking in question which in no way fall within the scope of the alleged cartel (see Team Relocations and Others v Commission , C‑444/11 P, EU:C:2013:464, paragraph 76; Guardian Industries and Guardian Europe v Commission , C‑580/12 P, EU:C:2014:2363, paragraph 57; and LG Display and LG Display Taiwan v Commission , C‑227/14 P, EU:C:2015:258, paragraph 53). It would, however, be contrary to the goal pursued by Article 23(2) of Regulation No 1/2003 if the vertically-integrated participants in a cartel could, solely because they incorporated the goods the subject of the infringement into the finished products outside the EEA, expect to have excluded from the calculation of the fine the proportion of the value of their sales of those finished products in the EEA that are capable of being regarded as corresponding to the value of the goods the subject of the infringement. | 106. As regards the Commission’s argument that Article 6(2) of Directive 2001/14 requires the Member States to provide incentives to reduce access charges separate from the incentives adopted with a view to lowering costs, recital 40 in the preamble to the directive clearly states that a railway infrastructure is a natural monopoly and that it is therefore necessary to provide infrastructure managers with incentives to reduce costs and manage their infrastructure efficiently. That recital does not refer to charges but simply to costs. | 0 |
8,927 | 50. The adoption of national rules in this area is, moreover, provided for in Article 13A(2)(a) of the Sixth Directive, under which ‘the Member States may make the granting to bodies other than those governed by public law of each exemption provided for in (1) … (g), (h), … subject in each individual case to one … of the conditions’ referred to later therein (see, to that effect, Dornier , cited above, paragraph 65). | 38. Dès lors, les obligations imposées par le régime portuaire espagnol aux entreprises de manutention de marchandises pour exercer leur activité dans les ports espagnols d’intérêt général constituent une restriction à la liberté d’établissement au sens de l’article 49 TFUE.
Sur les justifications de la restriction
Argumentation des parties | 0 |
8,928 | 49 As regards the argument of the French Government to the effect that in any event the CRDS only affects a limited number of the workers concerned by this action on account of bilateral conventions on the avoidance of double taxation concluded by the French Republic, and that the rate of the contested levy is minimal, it need merely be observed that, according to the case-law of the Court, the articles of the Treaty concerning the free movement of goods, persons, services and capital are fundamental Community provisions and any restriction, even minor, of that freedom is prohibited (see in particular Case C-49/89 Corsica Ferries France [1989] ECR 4441, paragraph 8). | 33 It follows that Article 3(1) of the directive does not preclude an employee from deciding to object to the transfer of his contract of employment or employment relationship and hence deciding not to take advantage of the protection afforded him by the directive. | 0 |
8,929 | 28. The latter finding is supported by the securities expressly excluded from the exemption provided for in that provision, namely (i) documents establishing title to goods and (ii) shares or interests equivalent to shares giving the holder thereof de jure or de facto rights of ownership or possession over immovable property or part thereof, in so far as those shares or interests are considered to be tangible property by the Member State in accordance with Article 5(3)(c) of the Sixth Directive (see, to that effect, Case C‑259/11 DTZ Zadelhoff EU:C:2012:423, paragraph 42). The nature of those shares or interests as ‘securities’, in that they represent, inter alia, rights of ownership over movable or immovable property, constitutes an indication of what is to be understood by ‘security’ for the purpose of Article 13(B)(d)(5) of the Sixth Directive, notwithstanding their exclusion from the exemption provided for in that provision. | 20. Ainsi, un manquement d’un État membre peut être en principe constaté au titre de l’article 226 CE quel que soit l’organe de cet État dont l’action ou l’inaction est à l’origine du manquement, même s’il s’agit d’une institution constitutionnellement indépendante (arrêts du 5 mai 1970, Commission/Belgique, 77/69, Rec. p. 237, point 15, et du 9 décembre 2003, Commission/Italie, C-129/00, Rec. p. I-14637, point 29). | 0 |
8,930 | 83. It must be observed that the framework established by Directive 77/799 for cooperation between the competent authorities of the Member States does not exist between those authorities and the competent authorities of a non-Member State where that State has not entered into any undertaking of mutual assistance ( Commission v Italy , paragraph 70; Établissements Rimbaud , paragraph 41; and Haribo Lakritzen Hans Riegel and Österreichische Salinen , paragraph 66). | 35
The Court has held that Article 7(2) of Regulation No 1612/68, the wording of which was reproduced in Article 7(2) of Regulation No 492/2011, is the particular expression, in the specific area of the grant of social advantages, of the principle of equal treatment enshrined in Article 45(2) TFEU, and must be accorded the same interpretation as that provision (see judgments of 23 February 2006, Commission v Spain, C‑205/04, not published, EU:C:2006:137, paragraph 15; of 11 September 2007, Hendrix, C‑287/05, EU:C:2007:494, paragraph 53; and of 20 June 2013, Giersch and Others, C‑20/12, EU:C:2013:411, paragraph 35). | 0 |
8,931 | 36 The overriding reasons relating to the public interest which have been acknowledged by the Court include the protection of workers (see Webb, cited above, paragraph 19, Joined Cases 62/81 and 63/81 Seco v EVI [1982] ECR 223, paragraph 14, and Case C-113/89 Rush Portuguesa [1990] ECR I-1417, paragraph 18), and in particular the social protection of workers in the construction industry (Guiot, paragraph 16). | 22. It follows that the second part of the single plea relied on by FENIN must be dismissed as inadmissible.
The merits
– Arguments of the parties | 0 |
8,932 | 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. | 102. It should be noted that deterrence is one of the factors to be taken into account in calculating the amount of the fine. It is settled case-law that the fines imposed for infringements of Article 81 EC, as laid down in Article 15(2) of Regulation No 17, are designed to sanction the unlawful acts of the undertakings concerned and to deter both the undertakings in question and other economic operators from infringing, in future, the rules of European Union competition law. The link between, first, undertakings’ size and global resources and, second, the need to ensure that a fine has deterrent effect cannot be denied. Accordingly, when the Commission calculates the amount of the fine it may take into consideration, inter alia, the size and the economic power of the undertaking concerned (see, to that effect, Case C‑289/04 P Showa Denko v Commission [2006] ECR I-5859, paragraph 16 and the case-law cited). | 0 |
8,933 | 20 It is settled case-law that it is solely for the national court before which the dispute has been brought, and which must assume responsibility for the subsequent judicial decision, to determine in the light of the particular circumstances of the case both the need for a preliminary ruling in order to enable it to deliver judgment and the relevance of the questions which it submits to the Court. Consequently, where the questions submitted by the national court concern the interpretation of Community law, the Court of Justice is, in principle, bound to give a ruling (see, in particular, Case C-254/98 TK-Heimdienst v Schutzverband gegen unlauteren Wettbewerb [2000] ECR I-151, paragraph 13). | 13 It is settled case-law that it is solely for the national court before which the dispute has been brought, and which must assume responsibility for the subsequent judicial decision, to determine in the light of the particular circumstances of the case both the need for a preliminary ruling in order to enable it to deliver judgment and the relevance of the questions which it submits to the Court. Consequently, where the questions submitted by the national court concern the interpretation of Community law, the Court of Justice is, in principle, bound to give a ruling (see, inter alia, Case C-415/93 Bosman [1995] ECR I-4921, paragraph 59 and Case C-200/97 Ecotrade [1998] ECR I-7907, paragraph 25). | 1 |
8,934 | 100. It is settled case‑law that a breach of the general Community law principle of equal treatment arises through the application of different rules to comparable situations or the application of the same rule to different situations (see, inter alia, Case C‑390/96 Lease Plan [1998] ECR I‑2553, paragraph 34, and Case C‑156/98 Germany v Commission [2000] ECR I‑6857, paragraph 84). | 3. Article 10(1) of the Directive provides:
‘If, within a period of five years following the date of the completion of the registration procedure, the proprietor has not put the trade mark to genuine use in the Member State in connection with the goods or services in respect of which it is registered, or if such use has been suspended during an uninterrupted period of five years, the trade mark shall be subject to the sanctions provided for in this Directive, unless there are proper reasons for non-use.’ | 0 |
8,935 | 40. As to the fundamental rights mentioned by the referring court, it must be borne in mind that, in accordance with Article 51(1) of the Charter, its provisions are addressed to the Member States only when they are implementing European Union law. Under Article 51(2) thereof, the Charter does not extend the field of application of European Union law beyond the powers of the Union, and it does not establish any new power or task for the Union, or modify powers and tasks as defined in the Treaties. Accordingly, the Court is called on to interpret, in the light of the Charter, the law of the European Union within the limits of the powers conferred on it (see Dereci and Others , paragraph 71, and Iida , paragraph 78). | 78. As to the fundamental rights mentioned by the referring court, in particular the right to respect for private and family life and the rights of the child, laid down in Articles 7 and 24 of the Charter respectively, it must be borne in mind that, in accordance with Article 51(1) of the Charter, its provisions are addressed to the Member States only when they are implementing European Union law. Under Article 51(2) of the Charter, it does not extend the field of application of European Union law beyond the powers of the Union, and it does not establish any new power or task for the Union, or modify powers and tasks as defined in the Treaties. Accordingly, the Court is called on to interpret, in the light of the Charter, the law of the European Union within the limits of the powers conferred on it (see Dereci and Others , paragraph 71). | 1 |
8,936 | 34
It should be borne in mind, first of all, that, although Member States retain the power to organise their social security schemes, they must nonetheless, when exercising that power, observe EU law (judgments of 1 April 2008, Government of the French Community and Walloon Government, C‑212/06, EU:C:2008:178, paragraph 43; of 21 January 2016, Commission v Cyprus, C‑515/14, EU:C:2016:30, paragraph 38, and of 6 October 2016, Adrien and Others, C‑466/15, EU:C:2016:749, paragraph 22). | 92 According to the appellant, taking into account the corrections it made in respect of the duration of the infringement by Prat Carton and the extent of its participation in the collusion, which was merely marginal, the Court of First Instance must, in fixing the amount of the fine at ECU 14 million, have adopted a different method of calculation than that of the Commission, and so discriminated between the undertakings involved in the cartel. | 0 |
8,937 | 61. À cet égard, si la protection de la santé publique constitue un intérêt légitime de nature à justifier, en principe, une restriction à une liberté fondamentale garantie par le traité, telle que la libre circulation des marchandises, il n’en demeure pas moins que de telles restrictions ne peuvent être justifiées que si elles sont propres à garantir la réalisation de l’objectif poursuivi et ne vont pas au‑delà de ce qui est nécessaire pour qu’il soit atteint (arrêts du 14 octobre 2004, Omega, C‑36/02, Rec. p. I‑9609, point 36; du 11 décembre 2007, International Transport Workers’ Federation et Finnish Seamen’s Union, C‑438/05, non encore publié au Recueil, point 75, et Dynamic Medien, précité, point 42). | 70. In respect of the description of an odour, although it is graphic, it is not sufficiently clear, precise and objective. | 0 |
8,938 | 35
Moreover, the opportunity open to individuals to plead the invalidity of an EU act of general application before national courts is not conditional upon that act actually having been the subject of implementing measures adopted pursuant to national law. In that respect, it is sufficient if the national court is called upon to hear a genuine dispute in which the question of the validity of such an act is raised indirectly. That condition is fulfilled in the case of the main proceedings, as is apparent from paragraph 33 of this judgment (see, by analogy, judgments in British American Tobacco (Investments) and Imperial Tobacco, C‑491/01, EU:C:2002:741, paragraph 40, and Gauweiler and Others, C‑62/14, EU:C:2015:400, paragraph 29). | 19 A difference in treatment between those two categories of taxpayers cannot therefore in itself be categorized as discrimination within the meaning of the Treaty. | 0 |
8,939 | 38
It should be recalled that the Court has ruled that the first and second paragraphs of Article 3 of the Protocol lay down two different regimes of immunity, depending on whether taxes are direct or indirect and that that difference in regime is essential for the purposes of deciding on the issue of immunity (see, to that effect, judgment in Commission v Belgium, C‑437/04, EU:C:2007:178, paragraphs 36 to 38 and the case-law cited). | 56. Il y a lieu, à titre liminaire, de rappeler que la suppression d’une aide illégale par voie de récupération est la conséquence logique de la constatation de son illégalité et que cette conséquence ne saurait dépendre de la forme dans laquelle l’aide a été octroyée (voir arrêt du 14 avril 2011, Commission/Pologne, C‑331/09, non encore publié au Recueil, point 54 et jurisprudence citée). | 0 |
8,940 | 76. That conclusion contradicts, however, the Court of Justice’s case-law, from which it is apparent that if, as in the case in point, recognition of the alleged illegality is such as to procure an advantage for the applicant, it establishes that his interest in bringing proceedings for annulment is retained even where the contested act has ceased to have effect after he brought his action (see, to that effect, M. v Commission , paragraphs 5 and 6; AKZO Chemie and AKZO Chemie UK v Commission ; Culin v Commission , paragraphs 27 to 29; and Abdulrahim v Council and Commission , paragraph 79). | 4. Article 4 of the Copyright Treaty, ‘Computer programs’, reads as follows:
‘Computer programs are protected as literary works within the meaning of Article 2 of the Berne Convention. Such protection applies to computer programs, whatever may be the mode or form of their expression.’ | 0 |
8,941 | 65 As the Court has held, in particular in Van Eycke, cited above, paragraph 16, Article 85 of the Treaty itself concerns only the conduct of undertakings and not legislation or regulations adopted by Member States. However, according to settled case-law of the Court of Justice, Article 85 of the Treaty, read in conjunction with Article 5, requires the Member States not to introduce or maintain in force measures, whether legislative or regulatory, which may render ineffective the competition rules applicable to undertakings. Such is the case, according to the same case-law, where a Member State requires or favours the adoption of agreements, decisions or concerted practices contrary to Article 85 of the Treaty or reinforces their effects or deprives its own legislation of its official character by delegating to private traders responsibility for taking decisions affecting the economic sphere (see also Case C-2/91 Meng [1993] ECR I-5751, paragraph 14; Case C-185/91 Reiff [1993] ECR I-5801, paragraph 14; Case C-245/91 Ohra Schadeverzekeringen [1993] ECR I-5851, paragraph 10; Case C-35/96 Commission v Italy [1998] ECR I-3851, paragraphs 53 and 54; and Case C-266/96 Corsica Ferries France v Gruppo Antichi Ormeggiatori del Porto di Genova and Others [1998] ECR I-3949, paragraphs 35, 36 and 49). | 75. While the measure at issue in the main proceedings enables an employee to ascend in step in the salary group to which he belongs as his age advances and hence his length of service increases, it is clear that, on his appointment, the initial classification in a particular step in a particular salary group of an employee with no professional experiences is based purely on his age. | 0 |
8,942 | 13 The Court has held in that regard, particularly in its judgments in Case 5/88 Wachauf [1989] ECR 2609, paragraph 15, and in Case C-81/91 Twijnstra, cited above, paragraph 25, concerning the transfer of a holding by way of assignment or by a surrender upon the expiry of a lease, that the entire system of reference quantities is characterized by the principle laid down by Article 7(1) of Council Regulation No 857/84 and Article 5 of Commission Regulation (EEC) No 1371/84 of 16 May 1984 laying down detailed rules for the application of the additional levy referred to in Article 5c of Regulation (EEC) No 804/68 (Official Journal 1984 L 132, p. 11), as superseded subsequently by Article 7 of Commission Regulation (EEC) No 1546/88; according to that principle, a transfer of land in respect of which a reference quantity has been allocated necessarily entails the transfer of the reference quantity itself. It is therefore with a view to ensuring the application of that principle also with respect to special reference quantities that Article 3a(1) of Regulation No 1546/88, as inserted by Regulation No 1033/89, reinforces the condition laid down in Article 3a(1)(a) of Regulation No 857/84, by requiring that the producer must still be operating, in whole or in part, the same holding. | 50. Dans ces circonstances, la valeur en douane des marchandises est, en vertu de l’article 29 du code des douanes, le prix effectivement payé pour ces marchandises, sous réserve des ajustements devant être effectués conformément à l’article 32 de ce code. | 0 |
8,943 | 43 The Court's case-law shows that, for a person to be directly concerned by a Community measure, the latter must directly affect the legal situation of the individual and leave no discretion to the addressees of that measure who are entrusted with the task of implementing it, such implementation being purely automatic and resulting from Community rules without the application of other intermediate rules (see to that effect, in particular, International Fruit Company, cited above, paragraphs 23 to 29, Case 92/78 Simmenthal v Commission [1979] ECR 777, paragraphs 25 and 26, Case 113/77 NTN Toyo Bearing Company and Others v Council [1979] ECR 1185, paragraphs 11 and 12, Case 118/77 ISO v Council [1979] ECR 1277, paragraph 26, Case 119/77 Nippon Seiko and Others v Council and Commission [1979] ECR 1303, paragraph 14, Case 120/77 Koyo Seiko and Others v Council and Commission [1979] ECR 1337, paragraph 25, Case 121/77 Nachi Fujikoshi and Others v Council [1979] ECR 1363, paragraph 11, Joined Cases 87/77, 130/77, 22/83, 9/84 and 10/84 Salerno and Others v Commission and Council [1985] ECR 2523, paragraph 31, Case 333/85 Mannesmann-Röhrenwerke and Benteler v Council [1987] ECR 1381, paragraph 14, Case 55/86 Arposol v Council [1988] ECR 13, paragraphs 11 to 13, Case 207/86 Apesco v Commission [1988] ECR 2151, paragraph 12, and Case C-152/88 Sofrimport v Commission [1990] ECR I-2477, paragraph 9). | 23. In those circumstances, it must be held that the manager is making a communication to a public. | 0 |
8,944 | 93. In that regard, the Court has already held that the protection of fundamental rights is a legitimate interest which, in principle, justifies a restriction of the obligations imposed by Community law, even under a fundamental freedom guaranteed by the Treaty, such as the free movement of goods (see Case C‑112/00 Schmidberger [2003] ECR I‑5659, paragraph 74) or freedom to provide services (see Case C‑36/02 Omega [2004] ECR I‑9609, paragraph 35). | 69 As to the territorial extent of the alleged infringement, the fact that the Commission's action is for a declaration that the Italian Republic has failed to fulfil its obligation to take the necessary measures only in the San Rocco valley cannot have a bearing on any finding of such an infringement. | 0 |
8,945 | 44. Likewise, where the provider provides assistance entailing, in particular, optimising the presentation of the offers for sale in question or promoting those offers, it does not take a neutral position between the customer-seller concerned and potential buyers but plays an active role of such a kind as to give it knowledge of, or control over, the data relating to those offers for sale (the judgment in L’Oréal and Others , EU:C:2011:474, paragraph 116). | 22 Any measure imposing sanctions has, by definition, consequences which affect the right to property and the freedom to pursue a trade or business, thereby causing harm to persons who are in no way responsible for the situation which led to the adoption of the sanctions. | 0 |
8,946 | 35. Where an obligation derives from an interpretation of EU law by the Court, the Court has clarified and defined the meaning and scope of the rule as it ought to have been understood and applied from the time of its entry into force, so that the Member States should, from that time, have interpreted and applied EU law as it follows from the Court’s judgment, even if that was later. It is otherwise only if, for reasons of legal certainty, the Court has exceptionally restricted, as regards the past, the opportunity of relying on the law as thus interpreted with a view to reopening legal relationships (see judgment in Denkavit Italiana , 61/79, EU:C:1980:100, paragraphs 16 and 17), which is not the case with the judgment in TNT Post UK (C‑357//07, EU:C:2009:248). | 70. That system is based on a division of responsibilities together with mutual trust between the authorities of the Member State concerned and those of the Republic of Hungary (see, to that effect, Sfakianakis , paragraph 21). | 0 |
8,947 | 50 It is settled law that it is for the Court of First Instance alone to assess the value to be attached to the items of evidence adduced before it (Case C-136/92 P Commission v Brazzelli Lualdi [1994] ECR I-1981, paragraph 66, and Blackspur DIY and Others v Council and Commission, cited above, paragraph 29). | 17 It follows from Rompelman that even the first investment expenditure incurred for the purposes of a business may be regarded as an economic activity within the meaning of Article 4 of the directive and that, in that context, the tax authority must take into account the declared intention of the business. | 0 |
8,948 | 110. On the other hand, it is important to point out that, in paragraph 15 of Case 222/86 Heylens and Others [1987] ECR 4097, the Court expressly acknowledged that the authorities could notify the reasons on which a refusal is based in a subsequent communication. | 43 According to Article 2(2)(b), Regulation No 2081/92 only concerns geographical indications in respect of which there is a direct link between both a specific quality, reputation or other characteristic of the product and its specific geographical origin (see, to that effect Pistre, cited above, paragraph 35). | 0 |
8,949 | 48. It is also clear from case‑law that Article 49 EC prohibits not only overt discrimination by reason of nationality but also all covert forms of discrimination which, by the application of other criteria of differentiation, lead in fact to the same result. That is true, in particular, of a measure under which a distinction is drawn on the basis of residence, in that that requirement is liable to operate mainly to the detriment of nationals of other Member States, since non-residents are in the majority of cases foreigners (see Case C‑388/01 Commission v Italy [2003] ECR I‑721, paragraphs 13 and 14 and case-law cited). | 13. It is also clear from the Court's case-law (see, inter alia , Case C-3/88 Commission v Italy [1989] ECR 4035, paragraph 8) that the principle of equal treatment, of which Article 49 EC embodies a specific instance, prohibits not only overt discrimination by reason of nationality but also all covert forms of discrimination which, by the application of other criteria of differentiation, lead in fact to the same result. | 1 |
8,950 | 34. It should be emphasised that the wording of Article 13B(d)(1) of the Sixth Directive does not, in principle, preclude the activity of negotiation from being broken down into separate services which may then fall under the concept of ‘negotiation of credit’ for the purposes of that provision and benefit from the exemption for which it provides (see, to that effect: with regard to Article 13B(d)(3) of the Sixth Directive, SDC , paragraph 64; with regard to Article 13B(d)(5) of that directive, CSC Financial Services , paragraph 23; and with regard to Article 13B(d)(6) of that directive, Abbey National , paragraph 67). | 78. In such a situation, the information displayed on the packaging, labels and in advertising containing that claim or indication may mislead the consumer as to the sodium content of the mineral waters at issue in the main proceedings. | 0 |
8,951 | 41
In that regard, in proceedings of the kind referred to in Article 267 TFEU, the Court of Justice is indeed empowered to rule only on the interpretation or validity of EU law provisions (judgment of 10 November 2011, X and X BV, C‑319/10 and C‑320/10, not published, EU:C:2011:720, paragraph 29). It is for the referring court to give a ruling in the dispute before it, taking into account the Court’s reply (judgment of 4 February 2010, Genc, C‑14/09, EU:C:2010:57, paragraph 31). | 174 ALTHOUGH IT IS CORRECT TO SAY THAT THIS REQUIREMENT OF INDEPENDENCE DOES NOT DEPRIVE ECONOMIC OPERATORS OF THE RIGHT TO ADAPT THEMSELVES INTELLIGENTLY TO THE EXISTING AND ANTICIPATED CONDUCT OF THEIR COMPETITORS, IT DOES HOWEVER STRICTLY PRECLUDE ANY DIRECT OR INDIRECT CONTACT BETWEEN SUCH OPERATORS, THE OBJECT OR EFFECT WHEREOF IS EITHER TO INFLUENCE THE CONDUCT ON THE MARKET OF AN ACTUAL OR POTENTIAL COMPETITOR OR TO DISCLOSE TO SUCH A COMPETITOR THE COURSE OF CONDUCT WHICH THEY THEMSELVES HAVE DECIDED TO ADOPT OR CONTEMPLATE ADOPTING ON THE MARKET . | 0 |
8,952 | 23. In that regard, it should be noted, as the General Court correctly held at paragraph 17 of the contested order, that the conception of the lawyer’s role in the legal order of the European Union, which is derived from the legal traditions common to the Member States, and on which Article 19 of the Statute of the Court of Justice is based, is that of collaborating in the administration of justice and of being required to provide, in full independence and in the overriding interests of that cause, such legal assistance as the client needs (see, to that effect, Case 155/79 AM & S Europe v Commission [1982] ECR 1575, paragraph 24; Akzo Nobel Chemicals and Akcros Chemicals v Commission , paragraph 42; and EREF v Commission , paragraph 52). | 230THE MECHANISMS OF THE MARKET ARE ADVERSELY AFFECTED IF THE PRICE IS CALCULATED BY LEAVING OUT ONE STAGE OF THE MARKET AND TAKING INTO ACCOUNT THE LAW OF SUPPLY AND DEMAND AS BETWEEN THE VENDOR AND THE ULTIMATE CONSUMER AND NOT AS BETWEEN THE VENDOR ( UBC ) AND THE PURCHASER ( THE RIPENER/DISTRIBUTORS ).
| 0 |
8,953 | 37 As for the French Government's argument that non-compliance with its obligations did not result in damage, even assuming this to be established, it is important to remember that failure to comply with an obligation imposed by a rule of Community law is itself sufficient to constitute the breach, and that the fact that such a failure had no adverse effects is irrelevant (see Case C-209/88 Commission v Italy, cited above, paragraph 14). | 14 With regard to the Italian Government' s argument that the failure to comply with the obligation to communicate prices did not have any adverse consequences, it must be pointed out first of all that the Commission disputes this contention . According to the Commission, the absence of statistical data did indeed disrupt the functioning of the common organization of the market in fishery products, both in respect of the fixing of guide prices and with regard to the implementation of the safeguard clause in those cases where this had been requested by Italy . Even if it should be established that there was no damage, it is important to remember that the failure to comply with an obligation imposed by a rule of Community law is sufficient to constitute the breach, and the fact that such a failure had no adverse effects is irrelevant ( see, on this point, the judgement in Case 95/77 Commission v Netherlands [1978] ECR 863 ). | 1 |
8,954 | 81. Indeed, the case-law shows that the importance of the objective of consumer protection, which includes the protection of air passengers, may justify even substantial negative economic consequences for certain economic operators (see, to that effect, Case C-58/08 Vodafone and Others [2010] ECR I-4999, paragraphs 53 and 69). | 31 It is clear from paragraph 16 of the judgment in Vlassopoulou that the competent authorities of the host Member State must take into consideration the diplomas, certificates and other evidence of qualifications which the person concerned has acquired in order to practice that profession in another Member State by comparing the specialised knowledge and abilities certified by those diplomas with the knowledge and qualifications required by the national rules. | 0 |
8,955 | 41 In paragraphs 47 to 53 of Gloszczuk and paragraphs 50 to 56 of Barkoci and Malik, the Court addressed the question of the compatibility of the restrictions which the immigration legislation of the host Member State imposes on the right of establishment, and not the question of the interpretation of the expression economic activities as self-employed persons used in those Association Agreements. The Court there rejected the argument that, since the right of establishment provided for by those Agreements is equivalent to the right of establishment governed by Article 52 of the Treaty, application by the competent authorities of the host Member State of the national immigration rules requiring Polish and Czech nationals to obtain leave to enter or reside is in itself liable to render ineffective the rights granted to such persons by Article 44(3) of the Association Agreement between the Communities and Poland or Article 45(3) of the Association Agreement between the Communities and the Czech Republic. | 31. The Court has also had occasion to make clear that, subject to the right to reparation which thus flows directly from European Union law where those conditions are satisfied, it is on the basis of the rules of national law on liability that the State must make reparation for the consequences of the loss and damage caused, provided that the conditions for reparation of loss and damage laid down by national law are not less favourable than those relating to similar domestic claims (principle of equivalence) and are not so framed as to make it, in practice, impossible or excessively difficult to obtain reparation (principle of effectiveness) (see, to that effect, Case C‑224/01 Köbler [2003] ECR I‑10239, paragraph 58, and Case C‑524/04 Test Claimants in the Thin Cap Group Litigation [2007] ECR I‑2107, paragraph 123). | 0 |
8,956 | 46 The reasoned opinion therefore has legal effect only in relation to the commencement of proceedings before the Court (see Essevi and Salengo, cited above, paragraph 18) so that where a Member State does not comply with that opinion within the period allowed, the Commission has the right, but not the duty, to commence proceedings before the Court (see, to that effect, Case 247/87 Star Fruit v Commission [1989] ECR 291, paragraph 12). | 21 IT FOLLOWS FROM THOSE CONSIDERATIONS THAT AGREEMENTS SUCH AS THOSE AT ISSUE IN THE MAIN PROCEEDINGS ARE INCOMPATIBLE WITH ARTICLE 85*(1 ) OF THE TREATY . | 0 |
8,957 | 44. That being so, it is appropriate to consider whether the restrictions on the freedom to provide services arising from Paragraph 18(12) to (16) of the AuslBG appear to be justified by a public interest objective and, if so, whether they are necessary in order to pursue, effectively and by appropriate means, such an objective ( Commission v Luxembourg , paragraph 26, and Case C-244/04 Commission v Germany [2006] ECR I-885, paragraph 37). | 43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC. | 0 |
8,958 | 32
It is true that the Court has stated that this principle of interpreting national law in conformity with EU law has certain limits. Thus, the obligation for a national court to refer to EU law when interpreting and applying the relevant rules of domestic law is limited by general principles of law and cannot serve as the basis for an interpretation of national law contra legem (see judgments in Impact, C‑268/06, EU:C:2008:223, paragraph 100; Dominguez, C‑282/10, EU:C:2012:33, paragraph 25; and Association de médiation sociale, C‑176/12, EU:C:2014:2, paragraph 39). | 9. 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 26 novembre 2009, Commission/Grèce, C‑211/09, point 7). | 0 |
8,959 | 39
A failure to keep accounting records which would allow VAT to be applied and monitored by the tax authorities, and the failure to record the invoices issued and paid are liable to prevent the correct collection of that tax and, therefore, to compromise the proper functioning of the common system of VAT. Therefore, EU law does not prevent Member States from treating such infringements as amounting to tax evasion (see, to that effect, judgments of 7 December 2010, R., C‑285/09, EU:C:2010:742, paragraphs 48 and 49, and of 28 July 2016, Astone, C‑332/15, EU:C:2016:614, paragraph 56). | 34. Second, a distinction must be drawn between two categories of vehicles, with the first category comprising those which are sold as second-hand vehicles during the two calendar years following their manufacture, the year of manufacture being considered to be the first calendar year, and the second category comprising those sold second‑hand after that two‑year period. | 0 |
8,960 | 26. By virtue of the first paragraph of Article 21 of the Statute of the Court of Justice of the European Union and Article 38(1)(c) of the Court’s Rules of Procedure, the Commission must, in any application made under Article 258 TFEU, indicate the specific complaints on which the Court is asked to rule and, at the very least in summary form, the legal and factual particulars on which those complaints are based (see, inter alia, Case C-347/88 Commission v Greece [1990] ECR I-4747, paragraph 28; Case C-456/03 Commission v Italy [2005] ECR I-5335, paragraph 23; and Case C-508/10 Commission v Netherlands , paragraph 35). | 55. It follows that the extent of the information relating to the main characteristics of a product which has to be communicated, by a trader, in an invitation to purchase, must be assessed on the basis of the context of that invitation, the nature and characteristics of the product and the medium of communication used. | 0 |
8,961 | 65. Where a Member State has levied charges in breach of the rules of European Union law, individuals are entitled to reimbursement not only of the tax unduly levied but also of the amounts paid to that State or retained by it which relate directly to that tax. That also includes losses constituted by the unavailability of sums of money as a result of a tax being levied prematurely (see Joined Cases C-397/98 and C-410/98 Metallgesellschaft and Others [2001] ECR I-1727, paragraphs 87 to 89; Case C-446/04 Test Claimants in the FII Group Litigation [2006] ECR I-11753, paragraph 205; and Littlewoods Retail and Others , paragraph 25). | 17 Since a lithograph is always a reproduction of an original design executed by hand by the artist, its artistic nature can only be assessed in relation to the original . Once the design has been made by the artist on the stone or the plate without the assistance of a mechanical or photomechanical process it is irrelevant whether the technique used to transfer the design onto the surface to be printed is manual or mechanical since it has no influence on the artistic nature of the work . | 0 |
8,962 | 34. For an agreement, decision or practice to be capable of affecting trade between Member States, it must be possible to foresee with a sufficient degree of probability, on the basis of a set of objective factors of law or of fact, that they have an influence, direct or indirect, actual or potential, on the pattern of trade between Member States in such a way as to cause concern that they might hinder the attainment of a single market between Member States (see Case 42/84 Remia and Others v Commission [1985] ECR 2545, paragraph 22, and Case C‑475/99 Ambulanz Glöckner [2001] ECR I‑8089, paragraph 48). Moreover, that influence must not be insignificant (Case 22/71 Béguelin Import [1971] ECR 949, paragraph 16; Case C‑306/96 Javico [1998] ECR I-1983, paragraph 16; and Manfredi and Others , paragraph 42). | 35. The meaning of the terms ‘establishment’ or ‘establishments’ in Article 1(1)(a)(i) of Directive 98/59 is the same as that of the terms ‘establishment’ or ‘establishments’ in Article 1(1)(a)(ii) of that directive. | 0 |
8,963 | 18 Although, as the Court held in the judgment of 23 January 1986 in Case 283/84 Trans Tirreno Express v Ufficio Provinciale IVA (( 1986 )) ECR 231, paragraph 21, the Sixth Directive, in particular Article 9(2)(b ), does not prohibit a Member State from charging to VAT a transport service effected between two points within its national territory, even where a part of the journey is made outside its national territory, provided that it does not encroach on the tax jurisdiction of other States, it may not be inferred from that ruling that the Sixth Directive has the effect of requiring the Member States to subject to VAT transport operations carried out within their territory in respect of that part of the journey occurring in or above international waters . The only consequence which may be inferred from the general aim of the Sixth Directive is that Member States who make use of their freedom to extend the scope of their tax legislation beyond their strict territorial limits are bound, when taxing such operations, to observe the common rules laid down by the directive . | 44 Determining the consideration therefore comes down to determining what the Bank receives for foreign exchange transactions, that is to say the remuneration on foreign exchange transactions which it can actually take for itself (see, in this regard, Case C-38/93 Glawe v Finanzamt Hamburg-Barmbek-Uhlenhorst [1994] ECR I-1679, paragraph 9). | 0 |
8,964 | 86. However, it must also be pointed out that a plea which may be regarded as amplifying a plea made previously, whether directly or by implication, in the original application must be considered admissible (Case 306/81 Verros v Parliament [1983] ECR 1755, paragraph 9, and Case C-301/97 Netherlands v Council [2001] ECR I-8853, paragraph 169). | 169 Furthermore, as is apparent from the case-law of the Court, a plea which may be regarded as amplifying a plea made previously, whether directly or by implication, in the original application must be considered admissible (Case 306/81 Verros v Parliament [1983] ECR 1755, paragraphs 9 and 10). | 1 |
8,965 | 195. As the Court has already held, that case-law can be applied to agreements which, like the Framework Agreement, are the product of a dialogue, based on Article 139(1) EC, between management and labour at Community level and which have been implemented in accordance with Article 139(2) EC by a directive of the Council, of which they are thus an integral component ( Impact , paragraph 58).
– Clause 5(1) of the Framework Agreement | 15. Therefore, the freedom to choose the appropriate legal form in which to pursue activities in another Member State primarily serves to allow companies having their seat in a Member State to open a branch in another Member State in order to pursue their activities under the same conditions as those which apply to subsidiaries. | 0 |
8,966 | 42. It should be stated from the outset in this connection that, in accordance with the case-law of the Court, the term ‘establishment’, which is not defined in Directive 98/59, is a term of EU law and cannot be defined by reference to the laws of the Member States (see, to that effect, judgment in Rockfon , C‑449/93, EU:C:1995:420, paragraph 25). It must, on that basis, be interpreted autonomously and uniformly in the EU legal order (see, to that effect, judgment in Athinaïki Chartopoiïa , C‑270/05, EU:C:2007:101, paragraph 23). | 34. As far as the freedom of movement for workers is concerned, that principle is implemented and given specific effect by Article 39(2) EC. There is therefore no need to express a view on Article 12 EC ( Weigel , paragraphs 58 and 59). | 0 |
8,967 | 63
Second, once it is shown that uncertainty persists in the current state of scientific research on the harmful effects for health of certain substances, the margin of discretion of Member States relating to the choice of the level at which they intend to guarantee the protection of public health is particularly large (see, to that effect, judgment of 29 April 2010, Solgar Vitamin’s France and Others, C‑446/08, EU:C:2010:233, paragraphs 35 and 36). Consequently, as noted by the Advocate General in point 96 of his Opinion, the fact that, in circumstances such as those at issue in the main proceedings, the competent national authority has a discretion does not in itself raise issues of compatibility with Regulation No 178/2002. | 38 In Case 82/72 Walder v Bestuur der Sociale Verzekeringsbank [1973] ECR 599, on the interpretation of Articles 6 and 7 of the Regulation, the Court held (at paragraphs 6 and 7) that it was clear from those provisions that the replacement of provisions of social security conventions concluded between Member States by Community regulations was mandatory and did not allow of any exceptions save for the cases expressly referred to by the regulations, even where the social security conventions were more advantageous to the persons covered by them than those regulations. | 0 |
8,968 | 47. The Court may decide, in particular, not to give a preliminary ruling determining the validity of a Community act where it is quite obvious that that determination, requested by the national court, bears no relation to the actual facts of the main action or its purpose (see, inter alia, Case C‑222/04 Cassa di Risparmio di Firenze and Others [2006] ECR I‑289, paragraph 75 and the case‑law cited). | 43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC. | 0 |
8,969 | 30. It is also apparent from the clear wording of Article 71(1)(c) EC and from the explanations given by the Court on the concept of ‘other appropriate measures’ in Article 71(1)(d) EC ( Schumalla ¸ paragraph 6) that, on the basis of Article 71 EC, the Community legislature is entitled, as the Republic of Finland moreover acknowledges, to adopt common provisions to improve road safety and eliminate national disparities liable to cause substantial distortion to conditions of competition in the transport sector. | 32 The fact that a levy is categorised as a tax under national legislation does not mean that, as regards Regulation No 1408/71, that same levy cannot be regarded as falling within the scope of that regulation and caught by the prohibition against overlapping legislation. | 0 |
8,970 | 58
While Article 22(8) of the Sixth Directive, in the version resulting from Article 28h thereof, allows Member States to adopt measures to ensure the correct collection of VAT and the prevention of evasion, such a refusal to allow an exemption would go further than is necessary to attain those objectives, since such an infringement of national law can be penalised by a fine proportionate to the seriousness of the infringement (see, by analogy, judgments of 9 July 2015, Salomie and Oltean, C‑183/14, EU:C:2015:454, paragraphs 62 and 63, and of 15 September 2016, Barlis 06 — Investimentos Imobiliários e Turísticos, C‑516/14, EU:C:2016:690, paragraphs 47 and 48). | 19
The scope of that obligation to declare is determined on the basis of the interpretation to be given to the notion of a ‘natural person entering or leaving’ the European Union, referred to in Article 3(1). | 0 |
8,971 | 34. More specifically, with regard to the degree of connection of the recipient of a benefit with the society of the Member State concerned, the Court has already held that, with regard to benefits that are not covered by Community law, such as that at issue in the main proceedings, Member States enjoy a wide margin of appreciation in deciding which criteria are to be used when assessing the degree of connection to society (see, to that effect, Tas-Hagen and Tas , paragraph 36). | 31. A literal, teleological and contextual interpretation of that provision leads to a negative reply to that question. | 0 |
8,972 | 42. Although the protection of the child is a legitimate interest which, in principle, justifies a restriction on a fundamental freedom guaranteed by the EC Treaty, such as the free movement of goods (see, by analogy, Case C‑112/00 Schmidberger [2003] ECR I‑5659, paragraph 74), the fact remains that such restrictions may be justified only if they are suitable for securing the attainment of the objective pursued and do not go beyond what is necessary in order to attain it (see, to that effect, Case C‑36/02 Omega [2004] ECR I-9609, paragraph 36, and Case C‑438/05 International Transport Workers’ Federation and Finnish Seamen’s Union [2007] ECR I-0000, paragraph 75). | 51. In those judgments the Court also held that a child’s habitual residence must be established by the national court, taking account of all the circumstances of fact specific to each individual case (judgments in A , EU:C:2009:225, paragraphs 37 and 44, and Mercredi , EU:C:2010:829, paragraphs 47 and 56). The Court held in that regard that, in addition to the physical presence of the child in a Member State, other factors must also make it clear that that presence is not in any way temporary or intermittent and that the child’s residence corresponds to the place which reflects some degree of integration in a social and family environment (judgments in A , EU:C:2009:225, paragraphs 38 and 44, and Mercredi , EU:C:2010:829, paragraphs 47, 49 and 56). | 0 |
8,973 | 20 Such lump-sum compensation cannot, however, lead to double compensation for the harm suffered. It is to that end, moreover, that, where an accident or sickness is caused by a third party, Article 85a of the Staff Regulations provides that the Communities are to stand subrogated to the official's rights and rights of action, inter alia in respect of the benefits paid under Article 73 of the Staff Regulations. | 18 THE INFORMATION PROVIDED TO THE COURT JUSTIFIES THE FINDING THAT THE EXTREMELY SERIOUS INJURIES SUSTAINED BY MR LEUSSINK HAVE HAD CONSEQUENCES WHICH WERE NOT ONLY ECONOMIC , PARTICULARLY AS FAR AS HIS FAMILY AND SOCIAL RELATIONSHIPS ARE CONCERNED . SUCH CONSEQUENCES CONSTITUTE NON-MATERIAL DAMAGE GIVING RISE TO ENTITLEMENT TO COMPENSATION . NONE OF THE DOCUMENTS LAID BEFORE THE COURT CAST DOUBT ON THE EXISTENCE OF A CAUSAL LINK BETWEEN THE ACCIDENT AND THAT INJURY . AS FAR AS MR LEUSSINK ' S APPLICATION IS CONCERNED , IT THEREFORE MERELY REMAINS TO CONSIDER WHETHER , AND IF SO TO WHAT EXTENT , THE BENEFITS PAID UNDER THE INSURANCE SCHEME PROVIDED FOR BY THE STAFF REGULATIONS CONSTITUTE APPROPRIATE COMPENSATION .
| 1 |
8,974 | 23. Unlike the situations in Cadbury Schweppes and Cadbury Schweppes Overseas (paragraphs 31 and 32) and Test Claimants in the Thin Cap Group Litigation (paragraphs 28 to 33), the Austrian legislation in the present case is not intended to apply only to those shareholdings which enable the holder to have a definite influence on a company’s decisions and to determine its activities. | 27. In that regard, it should be noted that, according to the actual wording of Article 232(1)(b) of the Customs Code, interest on arrears is to be charged over and above the amount of duty ‘where the amount of duty has not been paid within the prescribed period’. | 0 |
8,975 | 80. It therefore follows that such an obligation is also to be complied with in the transitional period provided for in Article 4 of the NEC Directive, during which the Member States are authorised not to comply for the time being with the annual national emission quantities laid down in Annex I to that directive. It is for the national court to review whether this obligation has been complied with in the light of the provisions and measures whose legality it is called upon to examine (see, to this effect, Inter-Environnement Wallonie , paragraph 46). | 38. In that regard, as stated by the Advocate General in points 49 and 50 of her Opinion and as observed by the Netherlands and Finnish Governments, taking account of the dangers of plant protection products and the risks associated with their use, the need effectively and reliably to verify compliance with the requirements of the Directive can justify the fact that a marketing authorisation is personal. | 0 |
8,976 | 78. If the amount of the reimbursement of the expenses incurred for hospital treatment provided in a Member State other than that of residence, resulting from the rules in force in that State, is less than that which would have resulted from application of the legislation in force in the Member State of residence if hospital treatment had been provided there, pursuant to Article 49 EC, as interpreted by the Court, complementary reimbursement corresponding to the difference between those two amounts must, in addition, be made by the competent institution (see, to that effect, Vanbraekel and Others , paragraphs 38 to 52, and Commission v Spain , paragraphs 56 and 57). | 32
The principle of effective judicial protection of the rights which individuals derive from EU law comprises various elements; in particular, the rights of the defence, the principle of equality of arms, the right of access to a tribunal and the right to be advised, defended and represented (judgment of 6 November 2012, Otis and Others, C‑199/11, EU:C:2012:684, paragraph 48). | 0 |
8,977 | 69
In that regard, it should be pointed out that Framework Decision 2002/584 seeks, by the establishment of a simplified and effective system for the surrender of persons convicted or accused of having infringed criminal law, to facilitate and accelerate judicial cooperation with a view to contributing to the objective set for the European Union to become an area of freedom, security and justice, founded on the high level of trust which should exist between the Member States in accordance with the principle of mutual recognition (see, to that effect, judgments of 26 February 2013, Melloni, C‑399/11, EU:C:2013:107, paragraphs 36 and 37, and of 5 April 2016, Aranyosi and Căldăraru, C‑404/15 and C‑659/15 PPU, EU:C:2016:198, paragraphs 75 and 76). | 50. As a result, the direct link which exists under the tax integration regime between the tax advantages and the neutralisation of intra-group transactions would thus be eliminated, thereby affecting the coherence of that regime. | 0 |
8,978 | 63. The loss of a family home is not only such as to seriously undermine consumer rights (the judgment in Aziz , EU:C:2013:164, paragraph 61), but it also places the family of the consumer concerned in a particularly vulnerable position (see, to that effect, the Order of the President of the Court in Sánchez Morcillo and Abril García , EU:C:2014:1388, paragraph 11). | 46. As far as the taxation of imported used vehicles is concerned, the Court has also held that Article 90 EC seeks to ensure the complete neutrality of internal taxation as regards competition between products already on the domestic market and imported products (see Case C-387/01 Weigel [2004] ECR I‑4981, paragraph 66, and the case-law cited). | 0 |
8,979 | 34 Pursuant to Article 12(2), the provisions for reduction of benefit laid down in the legislation of one Member State where a benefit overlaps with other social security benefits acquired under the legislation of another Member State are not applicable where the person concerned receives benefits of the same kind, including old-age benefits, paid in accordance with Article 46 of that regulation (see Cases C-90/91 and C-91/91 Di Crescenzo and Casagrande [1992] ECR I-3851, paragraph 18). | Constituent des restrictions à la libre prestation des services les mesures nationales qui interdisent, gênent ou rendent
moins attrayant l’exercice de cette liberté (voir, notamment, arrêts Jobra, C‑330/07, EU:C:2008:685, point 19; Tankreederei
I, C‑287/10, EU:C:2010:827, point 15, et X, C‑498/10, EU:C:2012:635, point 22). | 0 |
8,980 | 16. It should be noted that, according to settled case-law, all trading rules enacted by Member States which are capable of hindering, directly or indirectly, actually or potentially, trade within the European Union must be considered to be measures having an effect equivalent to quantitative restrictions within the meaning of Article 34 TFEU (see, inter alia, Case 8/74 Dassonville [1974] ECR 837, paragraph 5, and Case C‑108/09 Ker-Optika [2010] ECR I‑12213, paragraph 47). | 32 Second, it follows from Article L. 1 of the Code that the pension there referred to is granted in remuneration for the services performed by civil servants until their retirement from the service, and its amount takes account of the level, duration and nature of the services performed. | 0 |
8,981 | 23 In determining the scope of any derogation from a fundamental right such as the equal treatment of men and women, the principle of proportionality, one of the general principles of Community law, must also be observed, as the Court pointed out in paragraph 38 of Johnston and paragraph 26 of Sirdar. That principle requires that derogations remain within the limits of what is appropriate and necessary in order to achieve the aim in view and requires the principle of equal treatment to be reconciled as far as possible with the requirements of public security which determine the context in which the activities in question are to be performed. | 51. Article 20 of Regulation No 562/2006 provides that internal borders may be crossed at any point without a border check on persons, irrespective of their nationality, being carried out. According to Article 2(10) of that regulation, ‘border checks’ means the checks carried out at border crossing points to ensure that persons may be authorised to enter the territory of the Member States or authorised to leave it. | 0 |
8,982 | 40. That is the case in particular where the problem referred to the Court is purely hypothetical or where the interpretation or consideration of the validity of a rule of European Union law which is sought by the national court has no relation to the actual facts of the main action or to its purpose (see, to that effect, Case C‑415/93 Bosman [1995] ECR I‑4921, paragraph 61; Case C‑466/04 Acereda Herrera [2006] ECR I‑5341, paragraph 48; Case C‑380/05 Centro Europa 7 [2008] ECR I‑349, paragraph 53; and Woningstichting Sint Servatius , paragraph 43). | 43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC. | 0 |
8,983 | 16 According to a consistent line of cases, the aim of Article 95 of the Treaty is to ensure free movement of goods between the Member States in normal conditions of competition by the elimination of all forms of protection which result from the application of internal taxation which discriminates against products from other Member States. The Court has made it clear, as regards the free movement of goods within the Community, that products which are in free circulation are definitively and wholly assimilated to products originating in Member States. It follows that Article 95 covers all products from Member States, including products originating in non-member countries which are in free circulation in the Member States (see the judgment in Case 193/85 Co-Frutta v Amministrazione delle Finanze dello Stato [1987] ECR 2085, paragraphs 25, 26 and 29). | 70. It follows from the same case-law, that the condition that it be absolutely impossible to implement a decision is not fulfilled where the defendant Member State merely informs the Commission of the legal, political or practical difficulties involved in implementing the decision, without taking any real steps to recover the aid from the undertakings concerned, and without proposing to the Commission any alternative arrangements for implementing the decision which could have enabled those difficulties to be overcome (see, inter alia, Joined Cases 485/03 to C‑490/03 C ommission v Spain , paragraph 74, and Case C‑214/07 Commission v France , paragraph 46). | 0 |
8,984 | 20 In that regard it must first of all be observed that whilst the Court does not have jurisdiction under Article 234 EC to apply the rules of Community law to a particular case or to judge the compatibility of provisions of national law with those rules, it may provide a national court with all the elements relating to the interpretation of Community law which may be useful to it in assessing the effects of the provisions of that law (see the judgment in Case 128/88 Di Felice [1989] ECR 923, paragraph 7). | 22. In relation to direct taxation, residents and non-residents are generally not in comparable situations because the income received in the territory of a Member State by a non-resident is in most cases only a part of his total income, which is concentrated at his place of residence, and because a non-resident’s personal ability to pay tax, determined by reference to his aggregate income and his personal and family circumstances, is easier to assess at the place where his personal and financial interests are centred, which in general is the place where he has his usual abode (see, inter alia, judgments in Schumacker , C‑279/93, EU:C:1995:31, paragraphs 31 and 32, and Grünewald , C‑559/13, EU:C:2015:109, paragraph 25). | 0 |
8,985 | 26. Furthermore, the Court has held that, in order to ensure the coherent application of the competition rules in the Member States, a cooperation mechanism between the Commission and the national competition authorities was set up by the Regulation, as part of the general principle of sincere cooperation (see, to that effect, Case C‑429/07 X [2009] ECR I‑4833, paragraphs 20 and 21). | 24 IT MUST BE POINTED OUT THAT MRS DELAUCHE DID NOT RECEIVE ANY PERSONAL ASSURANCE WHICH COULD HAVE LED HER TO HOPE THAT SHE WOULD BE PROMOTED . ACCORDINGLY SHE IS NOT IN ANY EVENT ENTITLED TO MAINTAIN THAT THE CONTESTED DECISIONS ARE IN BREACH OF THE PRINCIPLE OF PROTECTION OF LEGITIMATE EXPECTATIONS . | 0 |
8,986 | 74. However, a belated accounting for of VAT cannot, per se, be equated with evasion, which presupposes, first, that the transaction concerned, notwithstanding compliance with the conditions laid down by the relevant provisions of the VAT Directive and the national legislation transposing it, results in the accrual of a tax advantage the grant of which would be contrary to the purpose of those provisions and, secondly, that it is apparent from a number of objective factors that the essential aim of the transaction concerned is to obtain a tax advantage (see, to that effect, Case C-255/02 Halifax and Others [2006] ECR I-609, paragraphs 74 and 75, and Klub , paragraph 49). | 19. According to the Court’s case-law, where a transaction comprises a bundle of features and acts, regard must be had to all the circumstances in which the transaction in question takes place in order to determine, firstly, if there were two or more distinct supplies or one single supply and, secondly, whether, in the latter case, that single supply is to be regarded as a supply of services (see, to that effect, Case C‑231/94 Faaborg‑Gelting Linien [1996] ECR I‑2395, paragraphs 12 to 14, and CPP , paragraphs 28 and 29). | 0 |
8,987 | 41. Without necessarily implying an obligation to launch an invitation to tender, that obligation of transparency requires the concession-granting authority to ensure, for the benefit of any potential concessionaire, a degree of advertising sufficient to enable the service concession to be opened up to competition and the impartiality of the procurement procedures to be reviewed (see, to that effect, Case C‑324/07 Coditel Brabant [2008] ECR I‑8457, paragraph 25, and Wall , paragraph 36). | 22 In those circumstances, for the Court to reply to the question referred would be of no avail to the Tribunal des Affaires de Sécurité Sociale, Evry. | 0 |
8,988 | 20. As the Court observed in Commission v Italy , paragraph 37, it follows from Articles 2 and 22 of the Sixth Directive and Article 4(3) TEU that every Member State is under an obligation to take all legislative and administrative measures appropriate for ensuring collection of all the VAT due on its territory. In that regard, Member States are required to check taxable persons’ returns, accounts and other relevant documents, and to calculate and collect the tax due. | 37. It follows from Articles 2 and 22 of the Sixth Directive, and from Article 10 EC, that every Member State is under an obligation to take all legislative and administrative measures appropriate for ensuring collection of all the VAT due on its territory. In that regard, Member States are required to check taxable persons’ returns, accounts and other relevant documents, and to calculate and collect the tax due. | 1 |
8,989 | 88. Thus, it has been held that EU law does not prohibit a Member State from preventing the imposition of a series of charges to tax on dividends received by a resident company by applying rules which exempt those dividends from tax when they are paid by a resident company, while preventing those dividends from being liable to a series of charges to tax through an imputation method when they are paid by a non-resident company, provided, however, that the tax rate applied to foreign-sourced dividends is not higher than the rate applied to nationally-sourced dividends and that the tax credit is at least equal to the amount paid in the State of the company making the distribution, up to the limit of the tax charged in the Member State of the company receiving the dividends (see Test Claimants in the FII Group Litigation , paragraphs 48 and 57; Haribo Lakritzen Hans Riegel and Österreichische Salinen , paragraph 86; and order of 23 April 2008 in Case C‑201/05 Test Claimants in the CFC and Dividend Group Litigation [2008] ECR I‑2875, paragraph 39). | 66. It follows from this that implementing measures cannot amend essential elements of basic legislation or supplement it by new essential elements. | 0 |
8,990 | 16. The explanatory notes drawn up by the European Commission as regards the CN and by the World Customs Organisation as regards the HS are an important aid to the interpretation of the scope of the various tariff headings but do not have legally binding force (Case C‑250/05 Turbon International [2006] ECR I‑10531, paragraph 16, and Data I/O , paragraph 30). | 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 |
8,991 | 27. Nevertheless, the Court has also stated that, in exceptional circumstances, it can examine the conditions in which the case was referred to it by the national court, in order to confirm its own jurisdiction (see, inter alia, Case C‑13/05 Chacón Navas [2006] ECR I‑6467, paragraph 33 and the case‑law cited). The Court may refuse to rule on a question referred for a preliminary ruling by a national court only where it is quite obvious that the interpretation of European Union 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 enable it to give a useful answer to the questions submitted to it (see, inter alia, Chacón Navas , paragraph 33, and Winner Wetten , paragraph 37 and the case‑law cited). | 48. Consequently, those projects are covered by the obligation, laid down in Article 4 of Directive 2000/60, to prevent deterioration of the status of bodies of water. However, the projects may be authorised pursuant to the system of derogations provided for in Article 4. | 0 |
8,992 | 27. Lastly, in so far as Regulation No 44/2001 replaces the Convention of 27 September 1968 on jurisdiction and the enforcement of judgments in civil and commercial matters (OJ 1978 L 304, p. 36), as amended by the successive accession conventions for the new Member States (‘the Brussels Convention’), in the relations between Member States, the interpretation provided by the Court in respect of the provisions of that convention is also valid for those of the regulation whenever the provisions of those instruments may be regarded as equivalent (see, in particular, Case C‑133/11 Folien Fischer and Fofitec [2012] ECR I‑0000, paragraph 31, and Case C‑543/10 Refcomp [2013] ECR I‑0000, paragraph 18). | 52. À cet égard, le système de protection mis en œuvre par la directive 93/13 reposant sur l’idée que le consommateur se trouve dans une situation d’infériorité en ce qui concerne, notamment, le niveau d’information, l’exigence de rédaction claire et compréhensible des clauses contractuelles posée par cette directive doit être entendue de manière extensive (voir, en ce sens, arrêt Kásler et Káslerné Rábai, C‑26/13, EU:C:2014:282, point 72). | 0 |
8,993 | Pour l’application de l’article 110 TFUE, et en particulier pour les besoins de la comparaison entre le régime de taxation
des véhicules d’occasion importés et celui des véhicules d’occasion qui sont achetés sur place, qui constituent des produits
similaires ou concurrents, il y a lieu de prendre en considération non seulement le taux de l’imposition intérieure frappant
directement ou indirectement les produits nationaux et les produits importés, mais également l’assiette et les modalités de
la taxe en cause. Plus précisément, un État membre ne peut percevoir une taxe sur les véhicules d’occasion importés assise
sur une valeur supérieure à la valeur réelle du véhicule, avec pour conséquence une taxation plus lourde de ceux-ci par rapport
à celle des véhicules d’occasion similaires disponibles sur le marché national. La valeur du véhicule d’occasion importé retenue
par l’administration en tant que base d’imposition doit refléter fidèlement la valeur d’un véhicule similaire déjà immatriculé
sur le territoire national (voir arrêt du 20 septembre 2007, Commission/Grèce, C‑74/06, EU:C:2007:534, points 27 et 28 ainsi
que jurisprudence citée). | 80. However, it is apparent from paragraphs 75 and 76 above that, in the cases in the main proceedings, the duty became chargeable as soon as the goods went beyond the area in which the first customs office inside the customs territory of the Community is situated. | 0 |
8,994 | 15 In that regard, it must be recalled that, according to settled case-law, the question whether a Member State has failed to fulfil its obligations must be determined by reference to the situation prevailing in the Member State at the end of the period laid down in the reasoned opinion (see, in particular, Case C-384/99 Commission v Belgium [2000] ECR I-10633, paragraph 16). At the end of the period of two months laid down by the reasoned opinion of 7 September 2000, the Royal Decree which the Belgian Government announced, and whose utility for the purpose of completely transposing Directive 98/18 it acknowledged, had in any event still not been adopted. | 64
It is admittedly true that the draft revised agreement entrusts the International Bureau of WIPO with the management of one of the components of the international agreement which it presages, namely the mechanism for international registration of appellations of origin and geographical indications that it establishes. It is also true that, more generally, that international agreement is to be administered by that organisation. However, the detailed rules which an international agreement lays down for its future performance and administration must be viewed in the light of the objectives which led the parties to conclude that agreement, and not vice-versa. | 0 |
8,995 | 56. As to that submission, the principle of legal certainty prevents directives from creating obligations for individuals. For them, the provisions of a directive can only create rights (see Case 152/84 Marshall [1986] ECR 723, paragraph 48). Consequently, an individual may not rely on a directive against a Member State where it is a matter of a State obligation directly linked to the performance of another obligation falling, pursuant to that directive, on a third party (see, to this effect, Case C-221/88 Busseni [1990] ECR I-495, paragraphs 23 to 26, and Case C-97/96 Daihatsu Deutschland [1997] ECR I-6843, paragraphs 24 and 26). | 16 Whilst the Court of Justice must be able to place as much reliance as possible upon the assessment by the national court of the extent to which the questions submitted are necessary, it must be in a position to make any assessment inherent in the performance of its own duties in particular in order to determine, as all courts must, whether it has jurisdiction (ibid., at paragraph 19). | 0 |
8,996 | 46. The Court has held that in order to determine whether a measure falls within the area of monetary policy it is appropriate to refer principally to the objectives of that measure. The instruments which the measure employs in order to attain those objectives are also relevant (see, to that effect, judgment in Pringle , C‑370/12, EU:C:2012:756, paragraphs 53 and 55). | 79
With regard to judicial review of the conditions referred to in the previous paragraph, the EU legislature must be allowed broad discretion in an area such as that involved in the present case, which entails political, economic and social choices on its part, and in which it is called upon to undertake complex assessments. Consequently, the legality of a measure adopted in that area can be affected only if the measure is manifestly inappropriate having regard to the objective which the competent institutions are seeking to pursue (see, to that effect, judgment in British American Tobacco (Investments) and Imperial Tobacco, C‑491/01, EU:C:2002:741, paragraph 123). | 0 |
8,997 | 33. The Court confirmed that approach, stating that a worker comes within the scope of the Framework Agreement on part-time work when he has a contract of employment or an employment relationship as defined by the law, collective agreement or practices in force in the Member States (Case C‑313/02 Wippel [2004] ECR I‑9483, paragraph 40). | 36. Under that system of supervision, the Commission and the national courts have different powers and responsibilities (judgment in Namur-Les assurances du crédit , C‑44/93, EU:C:1994:311, paragraph 14). | 0 |
8,998 | 28. As regards, first, the Italian Government’s arguments, it must be remembered that, although the Court does not, in a reference for a preliminary ruling, have jurisdiction to give a ruling on the compatibility of a national measure with Community law, it does have jurisdiction to supply the national court with a ruling on the interpretation of Community law so as to enable that court to determine whether such compatibility exists with a view to deciding the case before it (see Case C‑439/06 citiworks [2008] ECR I‑3913, paragraph 21 and the case-law cited). | 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 |
8,999 | 51 It is settled case-law that an action against a Member State for failure to fulfil its obligations is objective in nature (Case 415/85 Commission v Ireland [1988] ECR 3097, paragraph 9, and Case C-209/89 Commission v Italy [1991] ECR I-1575, paragraph 6). Consequently, where a Member State fails to fulfil its obligations under the Treaty or under secondary legislation, it does so regardless of the frequency or the scale of the circumstances complained of (see, to that effect, Commission v Italy, cited above, paragraph 19, and Case C-105/91 Commission v Greece [1992] ECR I-5871, paragraph 20). | 60. In its action before the Court of First Instance, TU maintains that the excessive duration of the administrative procedure had an impact on the exercise of its rights of defence and, accordingly, on the outcome of the procedure initiated against it. It claims that its defence was thus already impeded at the time when it received the statement of objections. | 0 |
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