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61. The right of family members of a Turkish worker to take up employment pursuant to the first paragraph of Article 7 of Decision No 1/80 would, furthermore, be rendered wholly meaningless if the competent national authorities were able to impose conditions or restrictions of any sort on the application of the specific rights conferred on Turkish migrants by that decision (see Ergat , paragraph 41, and Case C-453/07 Er [2008] ECR I-0000, paragraph 27).
21 The purpose of Articles 17 to 19 of the Directive, in particular, is to protect the commercial agent after termination of the contract. The regime established by the Directive for that purpose is mandatory in nature. Article 17 requires Member States to put in place a mechanism for providing reparation to the commercial agent after termination of the contract. Admittedly, that article allows the Member States to choose between indemnification and compensation for damage. However, Articles 17 and 18 prescribe a precise framework within which the Member States may exercise their discretion as to the choice of methods for calculating the indemnity or compensation to be granted.
0
9,801
24. In that regard, it must be pointed out, first, that the reduction referred to in the first subparagraph of Article 11(1) of Regulation No 3665/87, as amended, must be applied not only when a refund is due while being less than that requested by the exporter, but, also, in the case where it is established that no refund is due, that is to say, that the amount of refund is zero (see, as regards Article 51(1) of Regulation No 800/1999, the wording of which corresponded to that of Article 11(1) of Regulation No 3665/87, Case C-27/05 Elfering Export [2006] ECR I-3681, paragraph 27, and Case C-143/07 AOB Reuter [2008] ECR I-3171, paragraph 22). In those cases, that reduction led to a negative amount, which, under the fourth subparagraph of Article 11(1) of Regulation No 3665/87, had to be paid by the exporter.
17 Consequently, the aim of the directives is to avoid both the risk of preference being given to national tenderers or applicants whenever a contract is awarded by the contracting authorities and the possibility that a body financed or controlled by the State, regional or local authorities or other bodies governed by public law may choose to be guided by considerations other than economic ones (see, to that effect, Case C-44/96 Mannesmann Anlagenbau Austria and Others v Strohal Rotationsdruck [1998] ECR I-73, paragraph 33, and BFI Holding, cited above, paragraphs 42 and 43).
0
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32. In such circumstances, according to settled case-law, the need for a uniform application of European Union law and the principle of equality require that the terms of a provision of European Union law which makes no express reference to the law of the Member States for the purpose of determining its meaning and scope must normally be given an independent and uniform interpretation throughout the European Union; that interpretation must take into account the context of the provision and the objective of the relevant legislation (see, in particular, Case 327/82 Ekro [1984] ECR 107, paragraph 11; Case C-287/98 Linster [2000] ECR I-6917, paragraph 43; and Case C-523/07 A [2009] ECR I‑2805, paragraph 34).
30. Accordingly, and without it being necessary to examine the other grounds relied on by Isdin in support of its appeal, the appeal must be allowed and the judgment under appeal set aside.
0
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43 In that regard, it should be noted that, admittedly, as the Advocate General stated in points 53 to 55 of her Opinion, referring in particular to Article 9(5) of Regulation No 1083/2006 and, by analogy, to the judgment of 21 December 2011 in Chambre de commerce et d’industrie de l’Indre (C‑465/10, EU:C:2011:867, paragraphs 46 and 47), it is the role of the Union to finance, by the Structural Funds or the Cohesion Fund, only actions conducted in complete conformity with EU law.
En outre, la Commission souligne que l’application à certains mouvements transfrontaliers de capitaux d’un taux d’imposition plus élevé que celui appliqué aux mouvements de capitaux à l’intérieur de la Grèce rend les premiers moins attractifs que les seconds, dissuadant ainsi les résidents grecs de désigner comme légataires des personnes morales sans but lucratif établies dans d’autres États membres de l’Union ou de l’EEE. À cet égard, la Commission renvoie à l’arrêt du 10 février 2011, Missionswerk Werner Heukelbach (C‑25/10, EU:C:2011:65, point 37), dans lequel la Cour a jugé que l’article 63 TFUE s’oppose à la législation d’un État membre qui réserve la possibilité de bénéficier du taux réduit des droits de succession aux organismes sans but lucratif ayant leur siège d’opération dans cet État membre ou dans l’État membre dans lequel le de cujus résidait effectivement ou avait son lieu de travail au moment de son décès, ou dans lequel il a antérieurement effectivement résidé ou eu son lieu de travail.
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32. It is true that the Court has also held that that expression may, under certain conditions, include goods and services of another person on whose behalf the third party acts. Thus, the Court considered that a situation in which the service provider uses a sign corresponding to the trade mark of another person in order to promote goods which one of its customers is marketing with the assistance of that service is covered by that same expression when that use is carried out in such a way that it establishes a link between that sign and that service (see, to that effect, Google France and Google , paragraph 60; Case C-324/09 L’Oréal and Others [2011] ECR I-0000, paragraphs 91 and 92; and UDV North America , paragraphs 43 to 51).
57. Next, as regards the restrictive nature of the system whereby golden shares in PT are held by the State, which is provided for in the national legislation in conjunction with the articles of association of that company, such a system is liable to dissuade operators from other Member States from investing in the capital of that company.
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32. In this regard, it should be noted that, first, the Unfair Commercial Practices Directive seeks to ensure a high level of consumer protection by carrying out a complete harmonisation of the rules relating to unfair business-to-consumer commercial practices (see, inter alia, judgments in Mediaprint Zeitungs- und Zeitschriftenverlag , C‑540/08, EU:C:2010:660, paragraph 27; Citroën Belux , C‑265/12, EU:C:2013:498, paragraph 20; CHS Tour Services , C‑435/11, EU:C:2013:574, paragraph 47; and Zentrale zur Bekämpfung unlauteren Wettbewerbs , C‑59/12, EU:C:2013:634, paragraph 34).
32. La récupération doit s’effectuer sans délai et, plus précisément, dans celui prévu dans la décision, adoptée au titre de l’article 108, paragraphe 2, TFUE, enjoignant la récupération d’une aide d’État ou, le cas échéant, dans celui fixé par la Commission par la suite. Une récupération tardive, postérieure aux délais impartis, ne saurait satisfaire aux exigences du traité (arrêt du 13 octobre 2011, Commission/Italie, C‑454/09, point 37).
0
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30. It must be pointed out in that connection that, unlike the scheme provided for under Article 6(1) of Decision No 1/80, which is based on legal employment for certain periods, the relevant criterion for the first paragraph of Article 7 of that decision to apply is thus lawful residence with the Turkish migrant worker. After so residing for a certain period of time, the person concerned receives the right to work, but the first paragraph of Article 7 does not, however, impose an obligation to do so or make it a condition for the acquisition of a right guaranteed by Decision No 1/80 (see, to that effect, inter alia, Case C-373/03 Aydinli [2005] ECR I-6181, paragraphs 29 and 31; Case C-325/05 Derin [2007] ECR I-6495, paragraph 56; and Case C‑453/07 Er [2008] ECR I-7299, paragraphs 31 to 34). The situation of a Turkish national such as the person at issue in the main proceedings with regard to employment is therefore irrelevant.
60 That limitation on the rule excluding liability to tax is purely contingent in nature and a Member State which has omitted to adopt the measures necessary for that purpose cannot rely on its own omission in order to refuse a taxpayer entitlement to an exemption which he may legitimately claim under the Sixth Directive.
0
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26 As the Court has already pointed out, the task of a selection board involves as a rule at least two separate stages, the first being an examination of the applications in order to select the candidates admitted to the competition and the second being an examination of the abilities of the candidates for the posts to be filled in order to draw up a list of suitable candidates (see, in particular, Case 44/71 Marcato v Commission [1972] ECR 427, paragraph 19; Case 37/72 Marcato v Commission [1973] ECR 361, paragraph 18, and Case 31/75 Costacurta v Commission [1975] ECR 1563, paragraph 10).
18 THE TASK OF A SELECTION BOARD IS MADE UP OF AT LEAST TWO SEPARATE STAGES, IN THE FIRST PLACE, AN EXAMINATION OF THE APPLICATIONS IN ORDER TO SELECT THE CANDIDATES ADMITTED TO THE COMPETITION, AND IN THE SECOND PLACE AN EXAMINATION OF THE ABILITIES OF THE CANDIDATES FOR THE POST TO BE FILLED IN ORDER TO DRAW UP A LIST OF SUITABLE CANDIDATES .
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88. In an appeal the jurisdiction of the Court of Justice is in principle confined to review of the findings of law on the pleas argued before the General Court (see, in particular, Case C‑266/05 P Sison v Council [2007] ECR I‑1233, paragraph 95 and the case‑law cited). Therefore, a party cannot in principle put forward for the first time before the Court of Justice a plea in law which it has not raised before the General Court because that would amount to allowing the Court of Justice to review the legality of the findings of the General Court, in the light of pleas of which the latter did not take cognisance.
35. Article 4 of the Sixth Directive defines " taxable person" for the purposes of the directive. Article 4(1) thereof defines " taxable person" as any person who " independently" carries out an economic activity. Article 4(4) thereof states that the word " independently" excludes from the tax not only employed persons but also persons " bound to an employer by a contract of employment or by any other legal ties creating the relationship of employer and employee as regards working conditions, remuneration and the employer ' s liability."
0
9,809
31 It follows that the purpose of tax being levied on the retention of goods on which VAT became deductible pursuant to Article 18(c) of the VAT Directive is indeed similar to the purpose of the adjustment mechanism in so far as it is a matter, first, of avoiding giving an unjustified economic advantage to a taxable person compared to a final consumer who buys the goods and pays VAT on them, and, secondly, of ensuring a correspondence between deduction of input tax and charging of output tax (see, to that effect, by analogy, judgment of 14 September 2006 in Wollny, C‑72/05, EU:C:2006:573, paragraphs 35 and 36 and the case-law cited).
21. À cet égard, si le régime instauré à la DA 27 ne limite pas l’acquisition de participations stricto sensu, il a pour effet d’empêcher ou de restreindre l’exercice des droits de vote afférents aux actions détenues.
0
9,810
77. In particular, when aid granted by a Member State strengthens the position of an undertaking compared with other undertakings competing in intra‑Community trade, the latter must be re garded as affected by that aid (see, inter alia, Unicredito Italiano , paragraph 56 and the case-law cited, and Cassa di Risparmio di Firenze and Others , paragraph 141).
24. The fourth criterion, in contrast to the analysis by the French Government, refers not only to deterioration of the quality of the water which produces harmful effects for ecosystems but also deterioration of the colour, appearance, taste or odour of the water or any other change which prevents or limits water uses such as tourism, fishing, fish farming, clamming and shellfish farming, abstraction of drinking water or cooling of industrial installations.
0
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23 Apart from the exceptions expressly provided for by Regulation No 222/77, such as, in particular, carriage by air (Article 45), carriage by pipeline (Article 46), along with that of goods contained in travellers' luggage (Article 49), findings of this kind made by the authorities of a Member State cannot be used as proof of the Community status of goods, since this would lead to the reintroduction of the simultaneous application of national administrative procedures which those rules, as is clear from the ninth recital in the preamble to the regulation, are designed precisely to avoid. The view that these findings may replace documents T2 or T2 L would therefore run counter to the purpose served by the rules in question, which, as the Court pointed out in paragraph 16 of Trend-Moden Textilhandel, cited above, is to facilitate the transport of goods within the Community by simplifying and standardizing the formalities to be carried out when internal frontiers are crossed.
88 It must therefore be held that it is Article 24(2) of Regulation No 4253/88 as amended which constitutes the legal basis for any claim for recovery by the Commission. That provision would be partly deprived of its effectiveness if the Commission could not cancel the entirety of the assistance, even though the prior examination conducted under Article 24(1) of that regulation had revealed that the assistance was unjustified in its entirety.
0
9,812
33. It is necessary to recall at the outset that, according to settled case-law, while direct taxation falls within the competence of the Member States, the latter must none the less exercise that competence in a manner consistent with European Union law (Case C‑334/02 Commission v France [2004] ECR I-2229, paragraph 21; Case C‑155/09 Commission v Greece [2011] ECR I-0000, paragraph 39; and Case C‑10/10 Commission v Austria [2011] ECR I-0000, paragraph 23).
35. Accordingly, Article 6 of Directive 2004/83 sets out a list of those deemed responsible for inflicting serious harm, which supports the view that such harm must take the form of conduct on the part of a third party and that it cannot therefore simply be the result of general shortcomings in the health system of the country of origin.
0
9,813
41 In paragraphs 14 to 16 of that judgment, the Court found that Regulations Nos 1114/88 and 2268/88 had a retroactive effect in so far as they provided for reductions in the intervention prices and premiums if the MGQ for Bright variety tobacco harvested in 1988 was exceeded, and in so far as they had been published at the end of April 1988 and the end of July 1988 respectively, that is to say, at a date when the seed beds for the current year had already been sown, in the first case, and transplantation of the young plants into the fields had already been completed, in the second case.
15 Regulation No 1114/88 was published on 29 April 1988, that is after the farmers had made their decisions regarding production for the current year, and Regulation No 2268/88 was published on 26 July 1988, at a time when those decisions had been put into effect.
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26 In that regard, the application of the exemption for activities ‘closely related’ to education is, in any event, subject to three conditions, laid down, in part, in Articles 132 and 134 of Directive 2006/112. In essence, first, both the principal supply and the supplies of services closely related to it must be provided by bodies referred to in Article 132(1)(i) of that directive; secondly, those supplies of services must be essential to the exempt activities; and, thirdly, the basic purpose of those supplies of services must not be to obtain additional income for those bodies by carrying out transactions which are in direct competition with those of commercial enterprises liable for VAT (see, to that effect, judgments of 14 June 2007, Horizon College, C‑434/05, EU:C:2007:343, paragraphs 34, 38 and 42, and 25 March 2010, Commission v Netherlands, C‑79/09, not published, EU:C:2010:171, paragraph 61).
14 However, as has been rightly pointed out by the French Government, the SNMOF and the SNMSRRF, the diploma from the European School of Osteopathy held by Mr Bouchoucha does not at present enjoy any mutual recognition within the Community . It cannot therefore be regarded as a professional qualification recognized by the provisions of Community law . Furthermore, according to Knoors, supra, it is not possible to disregard the legitimate interest which a Member State may have in preventing certain of its nationals, by means of facilities created under the Treaty, from attempting to evade the application of their national legislation as regards vocational training ( paragraph 25 ).
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17 It is only where transposition of a directive is pointless for reasons of geography that it is not mandatory (see, to that effect, Case 420/85 Commission v Italy [1987] ECR 2983, paragraph 5). That is not so in the case of the island of Ireland, as may be seen from map 3.7 in Annex I to Decision No 1692/96/EC of the European Parliament and of the Council of 23 July 1996 on Community guidelines for the development of the trans-European transport network (OJ 1996 L 228, p. 1).
45 As to the concept of worker, it must be borne in mind that, according to settled case-law, it may not be interpreted differently according to each national law but has a Community meaning. It must be defined in accordance with objective criteria which distinguish the employment relationship by reference to the rights and duties of the persons concerned. The essential feature of an employment relationship is that for a certain period of time a person performs services for and under the direction of another person, in return for which he receives remuneration (see, in particular, Case 66/85 Lawrie-Blum v Land Baden-Württemberg [1986] ECR 2121, paragraphs 16 and 17).
0
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41. It must be borne in mind at the outset that Article 21 of the Brussels Convention, together with Article 22 on related actions, is contained in Section 8 of Title II of the Convention, which is intended, in the interests of the proper administration of justice within the Community, to prevent parallel proceedings before the courts of different Contracting States and to avoid conflicts between decisions which might result therefrom. Those rules are therefore designed to preclude, so far as possible and from the outset, the possibility of a situation arising such as that referred to in Article 27(3) of the Convention, that is to say the non-recognition of a judgment on account of its irreconcilability with a judgment given in proceedings between the same parties in the State in which recognition is sought (see Gubisch Maschinenfabrik , cited above, paragraph 8). It follows that, in order to achieve those aims, Article 21 must be interpreted broadly so as to cover, in principle, all situations of lis pendens before courts in Contracting States, irrespective of the parties' domicile (Overseas Union Insurance , cited above, paragraph 16).
13 Consideration classified as pay includes, inter alia, consideration paid by the employer by virtue of legislative provisions and under a contract of employment whose purpose is to ensure that workers receive income even where, in certain cases specified by the legislature, they are not performing any work provided for in their contracts of employment (Case C-360/90 Bötel [1992] ECR I-3589, paragraphs 14 and 15; see also Case C-33/89 Kowalska [1990] ECR I-2591, paragraph 11, and Case C-262/88 Barber [1990] ECR I-1889, paragraph 12, and Gillespie, cited above, paragraph 13).
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41 Neither Directive 2008/48, which aims to provide, as regards consumer credit, for full and mandatory harmonisation in a number of key areas, which is considered to be necessary in order to ensure that all consumers in the European Union enjoy a high and equivalent level of protection of their interests and to facilitate the emergence of a well-functioning internal market in consumer credit (see, to that effect, judgments of 27 March 2014, LCL Le Crédit Lyonnais, C‑565/12, EU:C:2014:190, paragraph 42; 18 December 2014, CA Consumer Finance, C‑449/13, EU:C:2014:2464, paragraph 21, and 21 April 2016, Radlinger and Radlingerová, C‑377/14, EU:C:2016:283, paragraph 61), nor EU law in general preclude such a requirement.
26. Bien que la juridiction de renvoi n’ait pas demandé à la Cour si elle pouvait tirer sa compétence d’une autre disposition du règlement n° 44/2001, et notamment de l’article 5, point 3, de celui-ci, il convient de souligner que, en vertu de cette disposition, une personne domiciliée sur le territoire d’un État membre peut être attraite, dans un autre État membre, en matière délictuelle ou quasi délictuelle, devant le tribunal du lieu où le fait dommageable s’est produit ou risque de se produire et que, en vertu d’une jurisprudence constante de la Cour, la notion de matière délictuelle ou quasi délictuelle couverte par cette disposition comprend toute demande qui vise à mettre en jeu la responsabilité d’un défendeur et qui ne se rattache pas à la matière contractuelle au sens de l’article 5, point 1, sous a), du même règlement (voir, en ce sens, arrêt ÖFAB, précité, point 32 et jurisprudence citée).
0
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28. Where the public concerned does not make a connection between the earlier Community mark and the later national mark, that is to say, does not establish a link between them, the use of the later mark does not, under Article 4(3) of Directive 2008/95, enable unfair advantage to be taken of, and is not detrimental to, the distinctive character or the repute of the earlier mark (see, by analogy, judgment in Intel Corporation , C‑252/07, EU:C:2008:655, paragraphs 30 and 31).
58. It must be held that that difference in treatment with regard to the deferral of taxation of the capital gains at issue is liable to give rise to a cash-flow disadvantage for the taxable person wishing to reinvest those capital gains in order to acquire replacement assets intended for a permanent establishment located within the territory of a Member State other than the Federal Republic of Germany, in comparison with a taxable person who carries out a similar reinvestment in a permanent establishment located within German territory.
0
9,819
48. Under Article 102(2) of the Rules of Procedure of the General Court, extensions on account of distance apply to procedural time-limits and are intended to take account of the difficulties faced by parties owing to the fact that they may be a fairly long way away from the seat of the Court of Justice (see, to that effect, Case C‑137/92 P Commission v BASF [1994] ECR I‑2555, paragraph 40).
19 This means, firstly, that a person who has given up his or her occupational activity in order to attend to the upbringing of his or her children does not fall within the scope of Directive 79/7/EEC as a worker whose activity has been interrupted by one of the risks specified in the directive, since the interruption of employment due to the bringing up of children is not one of the risks listed in Article 3(1)(a) of the directive.
0
9,820
64. In order to achieve that objective of channelling into controlled circuits, the authorised operators must provide a reliable, but at the same time attractive, alternative to non-regulated activities, which may as such necessitate the offer of an extensive range of games, advertising on a certain scale, and the use of new distribution techniques ( Placanica and Others , paragraph 55, and Stoß and Others , paragraph 101).
16. Par ailleurs, un État membre ne saurait exciper de dispositions, pratiques ou situations de son ordre juridique interne pour justifier le non-respect des obligations et délais prescrits par une directive (voir, notamment, arrêt du 10 avril 2003, Commission/France, C-114/02, Rec. p. I-3783, point 11).
0
9,821
50. Dans ce contexte, les propositions de la Commission ne sauraient lier la Cour et ne constituent que des indications (arrêt Commission/Luxembourg, C‑576/11, EU:C:2013:773, point 60). De même, les lignes directrices, telles que celles contenues dans les communications de la Commission, ne lient pas la Cour, mais contribuent à garantir la transparence, la prévisibilité et la sécurité juridique de l’action menée par la Commission (arrêt Commission/Suède, C‑270/11, EU:C:2013:339, point 41 et jurisprudence citée).
54 In view of the foregoing considerations, it must be concluded that Directive 83/189 is to be interpreted as meaning that breach of the obligation to notify renders the technical regulations concerned inapplicable, so that they are unenforceable against individuals.
0
9,822
66 In that regard it must be recalled that, according to settled case-law, where discrimination contrary to EU law has been established, as long as measures reinstating equal treatment have not been adopted, observance of the principle of equality can be ensured only by granting to persons within the disadvantaged category the same advantages as those enjoyed by persons within the favoured category (judgments of 26 January 1999, Terhoeve, C‑18/95, EU:C:1999:22, paragraph 57; of 22 June 2011, Landtová, C‑399/09, EU:C:2011:415, paragraph 51; and of 28 January 2015, ÖBB Personenverkehr, C‑417/13, EU:C:2015:38, paragraph 46). Disadvantaged persons must therefore be placed in the same position as persons enjoying the advantage concerned (judgment of 11 April 2013, Soukupová, C‑401/11, EU:C:2013:223, paragraph 35).
46. That being said, according to settled case-law, where discrimination contrary to EU law has been established, as long as measures reinstating equal treatment have not been adopted, observance of the principle of equality can be ensured only by granting to persons within the disadvantaged category the same advantages as those enjoyed by persons within the favoured category, the latter arrangements, for want of the correct application of EU law, being the only valid point of reference remaining (see judgments in Jonkman and Others , C‑231/06 to C‑233/06, EU:C:2007:373, paragraph 39, and in Landtová , C‑399/09, EU:C:2011:415, paragraph 51).
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12 As the Court has already held (see, for example, the judgment in Case 124/81 Commission v United Kingdom [1983] ECR 203, paragraphs 9 and 10), Article 30 of the Treaty precludes the application to intra-Community trade of national legislation which maintains a requirement, even as a pure formality, for import licences or any other similar procedure, and a measure adopted by a Member State does not escape that prohibition simply because the competent authority enjoys a discretionary power to grant derogations.
39. It should also be noted, as regards the objective pursued by Directive 98/59, that, according to recitals 4 and 6 thereof, the directive is aimed at improving the protection of workers and the functioning of the internal market.
0
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19. It should be noted in this regard that an action for annulment must be available in the case of all measures adopted by the institutions, whatever their nature or form, which are intended to have legal effects (see, in particular, Case C-443/97 Spain v Commission [2000] ECR I‑2415, paragraph 27 and case-law cited).
23 It follows from that provision that it is only by way of exception that the directive provides for the right to deduct VAT on goods or services used for exempt transactions.
0
9,825
29. The first point to be noted is that, according to settled case‑law, the statement of the reasons on which a judgment is based must clearly and unequivocally disclose the Court of First Instance’s thinking, so that the persons concerned can be apprised of the justification for the decision taken and the Court of Justice can exercise its power of review (see, inter alia, Case C‑259/96 P Council v de Nil and Impens [1998] ECR I‑2915, paragraphs 32 and 33, and Case C‑449/98 P IECC v Commission [2001] ECR I‑3875, paragraph 70).
49 The existence of significant competition, and in particular the fact that the entity concerned is faced with competition in the marketplace, may be indicative of the absence of a need in the general interest, not having an industrial or commercial character.
0
9,826
35 As regards the Commission's request that the Court should limit the effects in time of the declaration of invalidity of Regulation No 1521/95, it must be recalled that the Court has consistently held (see, for example, Joined Cases C-38/90 and C-151/90 Lomas and Others [1992] ECR I-1781, paragraph 23) that, where it is justified by overriding considerations of legal certainty, the second paragraph of Article 231 EC, which is also applicable by analogy to a reference under Article 234 EC for a preliminary ruling on the validity of a measure adopted by the Community institutions, confers on the Court a discretion to decide, in each particular case, which specific effects of a regulation that has been declared void must be regarded as definitive.
55. It follows that, as the amount of the tax-free allowance does not depend on the amount of the taxable value but is granted to the heir in his capacity as a taxable person, the fact that the non-resident heir of a non-resident deceased has limited tax liability does not, for the purposes of that allowance, make the situation of that heir objectively different from that of the non‑resident heir of a resident deceased or from that of the resident heir of a resident or non‑resident deceased.
0
9,827
42 In that respect, it is settled case-law that, whilst it is for the Commission to prove that there has been a breach of the rules governing the common organisation of agricultural markets (see, for example, Case C-278/98 Netherlands v Commission [2001] ECR I-1501, paragraph 39, and the case-law cited), it is for the Member State to demonstrate, if appropriate, that the Commission erred as to the action called for, on the financial level, as a result of that breach (see Case C-235/97 France v Commission [1998] ECR I-7555, paragraph 39).
26 At the outset, it must be observed that the questions referred for a preliminary ruling are based on the premiss, which Polbud disputes, that Polbud did not intend to transfer its real head office to Luxembourg.
0
9,828
61. However, it also follows from that case-law that, in order to determine whether a measure is selective, where it is adopted by an infra-State body which enjoys autonomy vis-à-vis the central government of the kind enjoyed by the Region of Sardinia, it is necessary to determine whether, with regard to the objective pursued by that measure, it constitutes an advantage for certain undertakings as compared with others which, within the legal framework in which that body exercises its competences, are in a comparable legal and factual situation (see Case C‑143/99 Adria-Wien Pipeline and Wietersdorfer & Peggauer Zementwerke [2001] ECR I‑8365, paragraph 41, and Portugal v Commission , paragraphs 56 and 58).
29. À cet égard, un brevet protégeant plusieurs «produits» distincts peut certes permettre en principe d’obtenir plusieurs CCP en lien avec chacun de ces produits distincts, pour autant notamment que chacun de ceux-ci soit «protégé» en tant que tel par ce «brevet de base» au sens de l’article 3, sous a), du règlement nº 469/2009, lu en combinaison avec l’article 1 er , sous b) et c), de celui-ci (arrêt du 12 décembre 2013, Georgetown University, C‑484/12, point 30).
0
9,829
37. However, according to settled case-law, the proof required to demonstrate the genuine link must not be too exclusive in nature or unduly favour one element which is not necessarily representative of the real and effective degree of connection between the claimant and this Member State, to the exclusion of all other representative elements (see, to that effect, D’Hoop , paragraph 39; Case C‑503/09 Stewart [2011] ECR I‑0000, paragraph 95; and Case C‑75/11 Commission v Austria [2012] ECR I‑0000, paragraph 62).
62. It should be observed, however, first, that the proof required to demonstrate the genuine link must not be too exclusive in nature or unduly favour an element which is not necessarily representative of the real and effective degree of connection between the claimant to reduced transport fares and the Member State where the claimant pursues his studies, to the exclusion of all other representative elements (see, to that effect, D’Hoop , paragraph 39, and Stewart , paragraph 95).
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60. As it is, that difference in treatment cannot be explained, in the present case, by an objective difference of situation. From the point of view of legislation of a Member State designed to tax realised income, the situation of a person transferring his residence to another Member State is similar to that of a person maintaining his residence in the former Member State, as regards the taxation of the income already realised in that Member State before the transfer of residence (see, by analogy, National Grid Indus , paragraph 38).
35. It cannot be denied that, by collecting royalties with respect to remuneration paid for the television broadcast of musical works protected by copyright, STIM pursues a legitimate aim, namely, safeguarding the rights and interests of its members vis-à-vis users of their musical works (see, to that effect, Tournier , paragraph 31).
0
9,831
25 According to the case-law of the Court of Justice, that obligation to refer is based on cooperation, with a view to ensuring the proper application and uniform interpretation of Community law in all the Member States, between national courts, in their capacity as courts responsible for the application of Community law, and the Court of Justice (see, in particular, Case 283/81 CILFIT and Lanificio di Gavardo v Italian Ministry of Health [1982] ECR 3415, paragraph 7). It is also clear from the case-law that the particular purpose of the third paragraph of Article 177 is to prevent a body of national case-law that is not in accord with the rules of Community law from coming into existence in any Member State (see, in particular, Case 107/76 Hoffman-La Roche v Centrafarm [1977] ECR 957, paragraph 5, and Joined Cases 35/82 and 36/82 Morson and Jhanjan v State of the Netherlands [1982] ECR 3723, paragraph 8).
106. As the second limb of the fourth ground of appeal is too vague to be answered, it must be declared inadmissible.
0
9,832
56. Lastly, should the taxable person choose to allocate the goods to the business assets of his undertaking only to the extent to which they are actually used for the business, the part of the goods excluded from those business assets is not part of the assets of the undertaking and, consequently, does not fall within the scope of the VAT system (see, to that effect, Armbrecht , paragraph 28).
66. Concerning more particularly the right to be notified of procedural documents and, more generally, the right to be heard, referred to in the referring court’s fifth question, these rights occupy an eminent position in the organisation and conduct of a fair legal process. In the context of insolvency proceedings, the right of creditors or their representatives to participate in accordance with the equality of arms principle is of particular importance. Though the specific detailed rules concerning the right to be heard may vary according to the urgency for a ruling to be given, any restriction on the exercise of that right must be duly justified and surrounded by procedural guarantees ensuring that persons concerned by such proceedings actually have the opportunity to challenge the measures adopted in urgency.
0
9,833
25 In Emmott the Court did indeed hold that so long as a directive has not been properly transposed into national law individuals are unable to ascertain the full extent of their rights (paragraph 21) and that consequently, until the directive has been properly transposed, a defaulting Member State may not rely on an individual' s delay in initiating proceedings against it in order to protect rights conferred upon him by the provisions of the directive and that a period laid down by national law within which proceedings must be initiated cannot begin to run before that time (paragraph 23).
80. However, in assessing whether there is a connection between different claims, that is to say a risk of irreconcilable judgments if those claims were determined separately, the identical legal bases of the actions brought is only one relevant factor among others. It is not an indispensable requirement for the application of Article 6(1) of Regulation No 44/2001 (see, to that effect, Freeport , paragraph 41).
0
9,834
20 The fact that a Member State did not mention a law in that declaration does not have the effect of excluding that law ipso facto from the matters covered by Regulation No 1408/71 (see Case C-35/77 Beerens v Rijkdienst voor Arbeidsvoorziening [1977] ECR 2249, paragraph 9; Case 70/80 Vigier v Bundesversicherungsanstalt fuer Angestellte [1981] ECR 229, paragraph 15; and Case C-327/92 Rheinhold & Malha [1995] ECR I-1223, paragraph 18).
9 THE FACT THAT A NATIONAL LAW OR REGULATION HAS NOT BEEN SPECIFIED IN THE DECLARATIONS REFERRED TO IN ARTICLE 5 OF THE REGULATION IS NOT OF ITSELF PROOF THAT LAW OR REGULATION DOES NOT FALL WITHIN THE FIELD OF APPLICATION OF THE SAID REGULATION ; ON THE OTHER HAND , THE FACT THAT A MEMBER STATE HAS SPECIFIED A LAW IN ITS DECLARATION MUST BE ACCEPTED AS PROOF THAT THE BENEFITS GRANTED ON THE BASIS OF THAT LAW ARE SOCIAL SECURITY BENEFITS WITHIN THE MEANING OF REGULATION NO 1408/71 .
1
9,835
55. The Court has already held that the acts referred to in Article 12(1)(d) of the Directive include non-deliberate acts (see Commission v United Kingdom , paragraphs 73 to 79). By not limiting the prohibition laid down in Article 12(1)(d) of the Directive to deliberate acts, which it has done in respect of acts referred to in Article 12(1)(a) to (c), the Community legislature has demonstrated its intention to give breeding grounds or resting places increased protection against acts causing their deterioration or destruction. Given the importance of the objectives of protecting biodiversity which the Directive aims to achieve, it is by no means disproportionate that the prohibition laid down in Article 12(1)(d) is not limited to deliberate acts.
70 Since the intellectual component and the formal component form an inseparable whole, reducing the act to writing is the necessary expression of the intention of the adopting authority.
0
9,836
43 The Court, in particular, has already stated that the subject matter of an action for failure to fulfil obligations may extend to events which took place after the reasoned opinion, provided that they are of the same kind as the events to which the opinion referred and constitute the same conduct (see, to that effect, judgments of 22 March 1983, Commission v France, 42/82, EU:C:1983:88, paragraph 20; of 22 December 2008, Commission v Spain, C‑189/07, not published, EU:C:2008:760, paragraph 30; and of 15 March 2012, Commission v Cyprus, C‑340/10, EU:C:2012:143, paragraph 37).
13 ONCE THE COMMUNITY HAS , PURSUANT TO ARTICLE 40 OF THE TREATY , LEGISLATED FOR THE ESTABLISHMENT OF THE COMMON ORGANIZATION OF THE MARKET IN A GIVEN SECTOR , MEMBER STATES ARE UNDER AN OBLIGATION TO REFRAIN FROM TAKING ANY MEASURE WHICH MIGHT UNDERMINE OR CREATE EXCEPTIONS TO IT .
0
9,837
20. Although it is true that It is true that in Bachmann (paragraph 28) and Case C-300/90 Commission v Belgium [1992] ECR I‑305, paragraph 21, the Court accepted that the need to safeguard the coherence of the tax system could justify a restriction on the exercise of the fundamental freedoms guaranteed by the Treaty. Subsequently, however, it has stated that, in Bachmann and Commission v Belgium , there was a direct link, with respect to the taxpayer subject to income tax, between the deductibility of the insurance contributions from taxable income and the later taxation of the sums paid by the insurers under pension and life assurance contracts, and that link had to be maintained in order to preserve the coherence of the tax system concerned (see, inter alia, Case C-484/93 Svensson and Gustavsson [1995] ECR I‑3955, paragraph 18, and Case C-319/02 Manninen [2004] ECR I-0000, paragraph 42). Where there is no such direct link, the argument based on the need to safeguard the coherence of the tax system cannot be relied upon (see, inter alia, Weidert and Paulus , paragraphs 20 and 21).
42. In that regard, it must be borne in mind that, in accordance with the second, third and fourth recitals in the preamble to Directive 91/477, that directive was adopted with the aim of establishing the internal market and the abolition of controls on the safety of objects transported and on persons entails, among other things, the approximation of weapons legislation.
0
9,838
36. In that regard, the Court has already had occasion to hold that that directive establishes a mechanism for the mutual recognition of the professional titles of migrant lawyers wishing to practise under their professional title obtained in the home Member State (see the judgment in Luxembourg v Parliament and Council , C‑168/98, EU:C:2000:598, paragraph 56).
24 None the less, the mere fact that a product does not wholly conform to the requirements laid down in national legislation on the composition of certain foodstuffs with a particular denomination does not mean that its marketing can be prohibited.
0
9,839
55. It should be remembered that, according to settled case-law, the right to deduct provided for in Article 167 et seq. of the VAT Directive is an integral part of the VAT scheme and, in principle, may not be limited. The right to deduct is exercisable immediately in respect of all the taxes charged on transactions relating to inputs (see, inter alia, judgments in Gabalfrisa and Others , C‑110/98 to C‑147/98, EU:C:2000:145, paragraph 43; Kittel and Recolta Recycling , C‑439/04 and C‑440/04, EU:C:2006:446, paragraph 47; Mahagében and Dávid , C‑80/11 and C‑142/11, EU:C:2012:373, paragraph 38; and Gran Via Moineşti , C‑257/11, EU:C:2012:759, paragraph 21).
28. The prohibitive nature of costs must therefore be assessed as a whole, taking into account all the costs borne by the party concerned.
0
9,840
36. The Court may of its own motion, or on a proposal from the Advocate General, or at the request of the parties, order the reopening of the oral procedure in accordance with Article 61 of the Rules of Procedure if it considers that it lacks sufficient information, or that the case must be dealt with on the basis of an argument which has not been debated between the parties (Case C‑42/07 Liga Portuguesa de Futebol Profissional and Bwin International [2009] ECR I-0000, paragraph 31 and case-law cited).
110. From those two points of view, the requirement that the assumption of costs by the national system of hospital treatment provided in another Member State be subject to prior authorisation appears to be a measure which is both necessary and reasonable.
0
9,841
51. It has also pointed out on a number of occasions that it is important not to confer on one or the other of those figures an importance which is disproportionate in relation to the other factors to be assessed in relation to the gravity of the infringement ( Musique Diffusion française and Others v Commission , paragraph 121; Dansk Rørindustri and Others v Commission , paragraph 243; Case C‑397/03 P Archer Daniels Midland and Archer Daniels Midland Ingredients v Commission , paragraph 100; and Case C‑510/06 P Archer Daniels Midland v Commission , paragraph 74).
36. Il convient de rappeler que, conformément aux articles 256, paragraphe 1, TFUE et 58, premier alinéa, du statut de la Cour de justice de l’Union européenne, le pourvoi est limité aux questions de droit. Le Tribunal est dès lors seul compétent pour constater et apprécier les faits pertinents ainsi que pour apprécier les éléments de preuve. L’appréciation de ces faits et de ces éléments de preuve ne constitue donc pas, sous réserve de leur dénaturation, une question de droit soumise, comme telle, au contrôle de la Cour dans le cadre d’un pourvoi (voir, notamment, arrêts du 18 juillet 2006, Rossi/OHMI, C‑214/05 P, Rec. p. I‑7057, point 26; Les Éditions Albert René/OHMI, précité, point 68, et du 2 septembre 2010, Calvin Klein Trademark Trust/OHMI, C‑254/09 P, non encore publié au Recueil, point 49).
0
9,842
60. The suspension of a tendering procedure for the supply of medical devices may, of course, lead to delays liable to give rise to problems in running a hospital such as Venizelio-Pananio. However, as pointed out by the Advocate General in point 118 of her Opinion and pursuant to Article 14b of Directive 93/42, the objective of the protection of public health constitutes an overriding public-interest requirement entitling Member States to derogate from the principle of the free movement of goods provided that the measures taken comply with the principle of proportionality (see Case 120/78 Rewe‑Zentral [1979] ECR 649 (‘ Cassis de Dijon ’), paragraph 8; Case C‑270/02 Commission v Italy [2004] ECR I-1559, paragraphs 21 and 22; and Joined Cases C‑158/04 and C‑159/04 Alfa Vita Vassilopoulos and Carrefour-Marinopoulos [2006] ECR I-8135, paragraphs 20 to 23).
32 It is true that such a possibility, for the owner of an imported vehicle to challenge the application of the fixed scale to his vehicle by demonstrating that it leads to taxation higher than the amount of the residual tax incorporated in the value of similar second-hand vehicles already registered in the national territory, would prevent any possible discriminatory effects of a system of taxation based on such a scale.
0
9,843
34. Specifically, Article 1(u)(i) of Regulation No 1408/71 provides that ‘the term family benefits means all benefits in kind or in cash intended to meet family expenses’. In this regard, the Court has held that family benefits are intended to provide social assistance for workers with dependent families in the form of a contribution by society towards their expenses (see Case 104/84 Kromhout [1985] ECR 2205, paragraph 14, and Joined Cases C‑216/12 and C‑217/12 Hliddal and Bornand [2013] ECR I‑0000, paragraph 54 and the case-law cited).
42. Moreover, although the Complaints Board was created by all the Member States and by the Union, the fact remains that it is a body of an international organisation which, despite the functional links which it has with the Union, remains formally distinct from it and from those Member States.
0
9,844
32. It follows that the objective laid down in Article 1(1) of Directive 89/665 of guaranteeing effective procedures for review of infringements of the provisions applicable in the field of public procurement can be realised only if the periods laid down for bringing such proceedings start to run only from the date on which the claimant knew, or ought to have known, of the alleged infringement of those provisions (see, to that effect, Universale-Bau and Others , paragraph 78).
43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC.
0
9,845
80. According to the case-law of the Court of Justice, it is only if anti-competitive conduct is required of undertakings by national legislation, or if the latter creates a legal framework which itself eliminates any possibility of competitive activity on their part, that Articles 81 EC and 82 EC do not apply. In such a situation, the restriction of competition is not attributable, as those provisions implicitly require, to the autonomous conduct of the undertakings. Articles 81 EC and 82 EC may apply, however, if it is found that the national legislation leaves open the possibility of competition which may be prevented, restricted or distorted by the autonomous conduct of undertakings (Joined Cases C‑359/95 P and C‑379/95 P Commission and France v Ladbroke Racing [1997] ECR I‑6265, paragraphs 33 and 34 and the case-law cited).
37 The answer to the fourth question must therefore be that the fact that a worker can claim retroactively to join an occupational pension scheme does not allow the worker to avoid paying the contributions relating to the period of membership concerned. The fifth question
0
9,846
24 It follows that, contrary to the arguments put forward by the French Republic, the Directive seeks to achieve, in the matters regulated by it, complete harmonisation of the laws, regulations and administrative provisions of the Member States (see the judgments of today in Case C-154/00 Commission v Greece [2002] ECR I-3879, paragraphs 10 to 20, and Case C-183/00 González Sánchez [2002] ECR I-3901, paragraphs 23 to 32).
89. That is the case if the author was able to express his creative abilities in the production of the work by making free and creative choices (see, a contrario , Joined Cases C‑403/08 and C‑429/08 Football Association Premier League and Others [2011] ECR I‑0000, paragraph 98).
0
9,847
120. The tax deduction introduced by Law No 43/1995 can benefit only one category of undertaking, namely undertakings which have export activities and make certain investments referred to by the contested measures. Such a finding is sufficient to show that that tax deduction fulfils the condition of specificity which is one of the characteristics of the definition of State aid, that is, the selective nature of the advantage in question (see, with respect to a preferential rediscount rate for exports granted by a State in favour only of exported domestic products, Commission v France , paragraphs 20 and 21; with respect to interest rate rebates on loans for export, Case 57/86 Greece v Commission [1988] ECR 2855, paragraph 8; with respect to a system relating to insolvency derogating from the ordinary rules for large undertakings in difficulties which owe particularly large debts to certain, mainly public, classes of creditors, Ecotrade , paragraph 38).
8 It is undisputed that as a result of the interest rebate, the interest rates generally applicable to commercial transactions in Greece are reduced only in respect of loans for exports . The contested repayment of interest therefore constitutes an aid for Greek export undertakings in so far as they benefit from an economic advantage which reduces the expenses incurred in respect of their sales on the markets of other Member States . Regard should be had in that connection to the decision of the Court ( judgment of 10 December 1969 in Joined Cases 6 and 11/69 Commission v French Republic (( 1969 )) ECR 523 ) according to which a preferential rediscount rate for exports granted by a Member State only for exports of its own products constitutes an aid within the meaning of Article 92 .
1
9,848
14 The argument, submitted by the Kingdom of Belgium in its defence, that it has been the practice of the authorities since 1996 not to apply the provisions in question, does not in any way alter that finding. As the Court has consistently held, mere administrative practices, which by their nature are alterable at will by the authorities and are not given appropriate publicity, cannot be regarded as constituting proper fulfilment of obligations under the Treaty (see Case C-334/94 Commission v France [1996] ECR I-1307, paragraph 30).
138. It is also apparent from that provision that the Court of First Instance cannot re-evaluate the factual circumstances in the light of evidence adduced for the first time before it. The legality of a decision of a Board of Appeal of OHIM must be assessed in the light of the information available to it when it adopted that decision.
0
9,849
24 Suffice it to observe that under international law a vessel has the nationality of the State in which it is registered and that it is for that State to determine in the exercise of its sovereign powers the conditions for the grant of such nationality (see judgment of 24 November 1992 in Case C-286/90 Poulsen [1992] ECR I-6019, paragraphs 13, 14 and 15). The contested Irish regulations cannot, therefore, be justified on the basis of public international law.
16 IN THESE CIRCUMSTANCES THE FEES CHARGED FOR SUCH INSPECTIONS CANNOT BE REGARDED AS CHARGES HAVING AN EFFECT EQUIVALENT TO CUSTOMS DUTIES , PROVIDED THAT THEIR AMOUNT DOES NOT EXCEED THE ACTUAL COST OF THE OPERATIONS IN RESPECT OF WHICH THEY ARE CHARGED .
0
9,850
25. By contrast, it is only if the products at issue are not held for commercial purposes that the Member State of departure remains competent, pursuant to Article 6 of Directive 92/12, to collect the excise duty, even if the unlawfully introduced products were only discovered subsequently by the authorities in another Member State (see, to that effect, judgment in Dansk Transport og Logistik , EU:C:2010:231, paragraph 115, and order in Febetra , EU:C:2012:134, paragraph 42).
91 The principle of equal treatment, relied on by the appellants, must be reconciled with the principle of legality, according to which a person may not rely, to his benefit, on an unlawful act committed in favour of a third party (judgment of 16 June 2016, Evonik Degussa and AlzChem v Commission, C‑155/14 P, EU:C:2016:446, paragraph 58).
0
9,851
22 Article 93(2) of the Treaty provides that if the Commission finds that aid granted by a State or through State resources is not compatible with the common market it is to decide that the State concerned shall abolish or alter such aid within a period of time to be determined by the Commission. Where, contrary to the provisions of Article 93(3), the proposed aid has already been granted, the decision may take the form of an order to the national authorities to recover the aid (Case 310/85 Deufil v Commission [1987] ECR 901, paragraph 24, and Joined Cases C-278/92, C-279/92 and C-280/92 Spain v Commission [1994] ECR I-4103, paragraph 78).
33. In the present case, the Court considers it necessary to rule at the outset on the substance of the case. Substance
0
9,852
46 In that regard, although it follows from the Court’s case-law on patents that, where infringement proceedings are brought before a number of courts in various Member States in respect of a European patent granted in each of those States, against defendants domiciled in those States in respect of acts allegedly committed in their territory, any divergences between the decisions given by the courts concerned would not arise in the context of the same situation of law, since any action for infringement of a European patent must be examined in the light of the national law in force in each of the States for which it has been granted. Any diverging decisions could not, therefore, be treated as contradictory (judgment of 13 July 2006, Roche Nederland and Others, C‑539/03, EU:C:2006:458, paragraphs 30 to 32).
32. Having regard to the context and objectives of Directive 2004/38, the provisions of that directive cannot be interpreted restrictively, and must not in any event be deprived of their effectiveness (judgment in Metock and Others , C‑127/08, EU:C:2008:449, paragraph 84).
0
9,853
63 Complaints directed against grounds of the judgment under appeal included purely for the sake of completeness cannot lead to the judgment’s being set aside (see, to that effect, judgment of 21 December 2011, France v People’s Mojahedin Organization of Iran, C‑27/09 P, EU:C:2011:853, paragraph 79 and the case-law cited).
Pour autant qu’il est demandé à la Cour d’annuler l’arrêt attaqué en raison d’une violation, par le Tribunal, de l’article 47 de la Charte, il y a lieu de relever que, en l’absence de tout indice selon lequel la durée excessive de la procédure devant le Tribunal aurait eu une incidence sur la solution du litige, le non‑respect d’un délai de jugement raisonnable ne saurait conduire à l’annulation de cet arrêt. En effet, en l’absence d’une telle incidence, l’annulation de l’arrêt attaqué ne remédierait pas à la violation, par le Tribunal, du principe de protection juridictionnelle effective (arrêts du 26 novembre 2013, Gascogne Sack Deutschland/Commission, C‑40/12 P, EU:C:2013:768, points 81 et 82 ; du 26 novembre 2013, Groupe Gascogne/Commission, C‑58/12 P, EU:C:2013:770, points 73 et 74, ainsi que du 10 juillet 2014, Telefónica et Telefónica de España/Commission, C‑295/12 P, EU:C:2014:2062, point 64).
0
9,854
44. Where an application is made seeking access to personal data, within the meaning of Article 2(a) of Regulation No 45/2001, the provisions of that regulation, and in particular Article 8(b) thereof, become applicable in their entirety (see the judgments in Commission v Bavarian Lager , C‑28/08 P, EU:C:2010:378, paragraph 63, and Strack v Commission , C‑127/13 P, EU:C:2014:2250, paragraph 101).
31. Moreover, according to the appendix to the Annex II to that decision, in the field of independent living and social inclusion, work and employment, Directive 2000/78 is one of the European Union acts which refer to matters governed by the UN Convention.
0
9,855
114. However, it is also settled case-law that a Member State is entitled to take measures to prevent certain of its nationals, under cover of freedoms created by the Treaty, from wrongfully evading the application of their national legislation (see, inter alia , in relation to the freedom to provide services Van Binsbergen , paragraph 13; Case C-148/91 Veronica Omroep Organisatie [1993] ECR I-487, paragraph 12; Case C-23/93 TV10 [1994] ECR I-4795, paragraph 21; in relation to freedom of establishment, Case 115/78 Knoors [1979] ECR 399, paragraph 25; Case C-61/89 Bouchoucha [1990] ECR I-3551, paragraph 14; and Case C-212/97 Centros [1999] ECR I-1459, paragraph 24; in relation to social security, Case C-206/94 Paletta [1996] ECR I-2357, paragraph 24; in relation to free movement of workers, Case 39/86 Lair [1988] ECR 3161, paragraph 43; in relation to the common agricultural policy, Case C-8/92 General Milk Products [1993] ECR I-779, paragraph 21; in relation to company law, Case C-367/96 Kefalas and Others [1998] ECR I-2843, paragraph 20).
85. Il s’ensuit que, dès lors que les arguments de Bolloré relatifs à l’atteinte aux droits de la défense en raison du prétendu dépassement du délai raisonnable dans la procédure en cause, tels qu’avancés dans le cadre des troisième et quatrième branches du deuxième moyen, ont été rejetés, les arguments invoqués dans la première branche de ce moyen, même à les supposer fondés, ne sont pas susceptibles d’entraîner l’annulation de l’arrêt attaqué.
0
9,856
51. It has also pointed out on a number of occasions that it is important not to confer on one or the other of those figures an importance which is disproportionate in relation to the other factors to be assessed in relation to the gravity of the infringement ( Musique Diffusion française and Others v Commission , paragraph 121; Dansk Rørindustri and Others v Commission , paragraph 243; Case C‑397/03 P Archer Daniels Midland and Archer Daniels Midland Ingredients v Commission , paragraph 100; and Case C‑510/06 P Archer Daniels Midland v Commission , paragraph 74).
14 THOSE PROVISIONS, WHICH AUTHORIZE DEROGATIONS FROM THE RULES INTENDED TO ENSURE THE EFFECTIVENESS OF THE RIGHTS CONFERRED BY THE TREATY IN THE FIELD OF PUBLIC WORKS CONTRACTS, MUST BE INTERPRETED STRICTLY AND THE BURDEN OF PROVING THE ACTUAL EXISTENCE OF EXCEPTIONAL CIRCUMSTANCES JUSTIFYING A DEROGATION LIES ON THE PERSON SEEKING TO RELY ON THOSE CIRCUMSTANCES .
0
9,857
56. Against that background, it must be pointed out that, in an action brought on the basis of Article 226 EC, it is for the Commission to prove the existence of the alleged infringement and to provide the Court with the information necessary for it to determine whether the infringement is made out, and the Commission may not rely on any presumption for that purpose (see Case C-287/03 Commission v Belgium [2005] ECR I‑3761, paragraph 27, and the case-law cited, and Case C-428/04 Commission v Austria [2006] ECR I-3325, paragraph 98).
13. After judgment was delivered in Metock and Others (C‑127/08, EU:C:2008:449) and in accordance with Directive 2004/38, Mr Singh was granted permission to reside in Ireland for five years as the spouse of a Union citizen residing and exercising rights under the FEU Treaty in Ireland.
0
9,858
133 Moreover, such treatment would not be capable of being justified by the fact that the investigation involves a large number of parties, inasmuch as it is not possible to know before having examined the claims submitted pursuant to the second subparagraph of Article 9(5) of Regulation No 384/96 whether the number of exporting producers that are to be entitled to an individual duty is so large that, like what Article 17(3) of that regulation provides, it permits the calculation of individual dumping margins to be ruled out. That interpretation of Article 9(5) of Regulation No 348/96 would fail to have regard to the principle of equal treatment, in conformity with which any EU act must be interpreted (judgment in Chatzi, C‑149/10, EU:C:2010:534, paragraph 43).
34. The lease of a motor vehicle under a financial leasing contract may, nonetheless, present features which are comparable to those of the acquisition of capital goods.
0
9,859
27. It follows that the application of rules such as those at issue in the main proceedings is liable to operate mainly to the detriment of nationals of other Member States and thus give rise to indirect discrimination on grounds of nationality (see, to that effect, Case C-279/93 Schumacker [1995] ECR I‑225, paragraphs 28 and 29, and Pastoors and Trans-Cap , cited above, paragraph 17).
33 That conclusion is particularly evident where, as in the present case, the aid was at no time notified to the Commission. Even if the disjunction advocated by the applicant existed in law - a submission rejected in the preceding paragraph of this judgment - it would not, in the absence of notification, have justified a finding that Community law had not been infringed.
0
9,860
19 In that respect, it must be recalled that, in its judgment in Joined Cases 48/88, 106/88 and 107/88 Achterberg-te Riele v Sociale Verzekeringsbank [1989] ECR 1963, at paragraph 9, the Court ruled that the scope ratione personae of the directive was determined by Article 2, pursuant to which the directive applies to the working population, including persons seeking employment and persons whose activity has been interrupted by one of the risks listed in Article 3(1)(a).
67. It is settled case-law that the General Court is the sole judge of any need to supplement the information available to it in respect of the cases before it. Whether or not the evidence before it is sufficient is a matter to be appraised by it alone and is not subject to review by the Court of Justice on appeal, except where that evidence has been distorted or the substantive inaccuracy of the findings of the General Court is apparent from the documents in the case (Case C‑385/07 P Der Grüne Punkt — Duales System Deutschland v Commission , EU:C:2009:456, paragraph 163 and the case-law cited).
0
9,861
47. Moreover, the conditions and restrictions in terms of deadlines which have to be met in order to obtain that work permit and the administrative burden involved in obtaining such a permit impede the making available of workers who are nationals of non-member countries to a user undertaking established in the Netherlands by a service-providing undertaking established in another Member State, and, consequently, the provision of services by that undertaking (see, to that effect, judgments in Commission v Luxembourg , EU:C:2004:655, paragraph 23; Commission v Germany , EU:C:2006:49, paragraph 35; and Commission v Austria , EU:C:2006:595, paragraphs 39 and 42).
65. The Court has thus ruled that the criteria governing the location of waste disposal sites must be determined in the light of the objectives pursued by Directive 2006/12, which include the protection of health and the environment and the establishment of an integrated and adequate network of disposal installations, which must, in particular, enable waste to be disposed of in one of the nearest appropriate installations. Those location criteria should accordingly relate, inter alia, to the distance of such sites from inhabited areas where the waste is produced; the prohibition on establishing installations in the vicinity of sensitive areas; and the existence of adequate infrastructure for the shipment of waste, such as connections to transport networks (see, to that effect, Joined Cases C‑53/02 and C‑217/02 Commune de Braine-le-Château and Others [2004] ECR I‑3251, paragraph 34).
0
9,862
46. As the Advocate General noted in points 57 to 62 of his Opinion, the Court has expressly acknowledged the existence of such general presumptions in three specific circumstances, namely as regards the documents in the administrative file concerning procedures for reviewing State aid ( Commission v Technische Glaswerke Ilmenau , paragraph 61), the documents exchanged between the Commission and the notifying parties or third parties in the context of merger control procedures ( Commission v Éditions Odile Jacob , paragraph 123, and Commission v Agrofert Holding , paragraph 64), and the pleadings lodged by an institution in proceedings pending before the courts ( Sweden and Others v API and Commission, paragraph 94).
61. It follows from the above considerations as a whole that, for the purposes of interpreting the exception laid down in Article 4(2), third indent, of Regulation No 1049/2001, the General Court should, in the judgment under appeal, have taken account of the fact that interested parties other than the Member State concerned in the procedures for reviewing State aid do not have the right to consult the documents in the Commission’s administrative file, and, therefore, have acknowledged the existence of a general presumption that disclosure of documents in the administrative file in principle undermines protection of the objectives of investigation activities.
1
9,863
88. Compliance with the principle of non-discrimination requires that comparable situations must not be treated differently and that different situations must not be treated in the same way unless such treatment is objectively justified (see, inter alia, Case C‑44/94 Fishermen’s Organisations and Others [1995] ECR I‑3115, paragraph 46; Joined Cases C‑87/03 and C‑100/03 Spain v Council [2006] ECR I-2915, paragraph 48; and Case C‑141/05 Spain v Council [2007] ECR I-9485, paragraph 40).
21 So far as concerns more particularly the obligation to indicate the legal particulars on which the complaints made by the Commission are based, it is not sufficient for the Commission, in order to claim that the defendant Member State has not complied with a provision of Community law, merely to cite that provision in the section of the reasoned opinion or of the application which covers the legal context and which is purely descriptive and lacking of any explanatory character.
0
9,864
34. As regards, more specifically, Article 13, first paragraph, point 3, of the Brussels Convention, the Court has already held, on the basis of the criteria set out in the previous paragraph, that point 3 of that provision is applicable only in so far as, first, the claimant is a private final consumer not engaged in trade or professional activities, second, the legal proceedings relate to a contract between that consumer and the professional vendor for the sale of goods or services which has given rise to reciprocal and interdependent obligations between the two parties and, third, that the two conditions specifically set out in Article 13, first paragraph, point 3(a) and (b) are fulfilled (see the judgment in Gabriel , paragraphs 38 to 40 and 47 to 51).
46. The imposition of a penalty payment is not, therefore, justified.
0
9,865
37. In such a case, the factor of the country in which the work is habitually carried out must be understood as referring to the place in which or from which the employee actually carries out his working activities and, if there is no centre of activities, to the place where he carries out the majority of his activities (see Koelzsch, paragraph 45).
Il y a lieu de rappeler que le Tribunal est seul compétent pour contrôler la façon dont la Commission a apprécié dans chaque cas particulier la gravité des comportements illicites. Dans le cadre du pourvoi, le contrôle de la Cour a pour objet, d’une part, d’examiner dans quelle mesure le Tribunal a pris en considération, d’une manière juridiquement correcte, tous les facteurs essentiels pour apprécier la gravité d’un comportement déterminé à la lumière de l’article 101 TFUE et de l’article 23 du règlement (CE) no 1/2003 du Conseil, du 16 décembre 2002, relatif à la mise en œuvre des règles de concurrence prévues aux articles [101] et [102 TFUE] (JO 2003, L 1, p. 1), et, d’autre part, de vérifier si le Tribunal a répondu à suffisance de droit à l’ensemble des arguments invoqués au soutien de la demande de suppression de l’amende ou de réduction du montant de celle-ci (arrêt du 26 janvier 2017, Laufen Austria/Commission, C‑637/13 P, EU:C:2017:51, point 58).
0
9,866
35 In that regard, it must be made clear that, although Regulation No 1265/1999, which amended Regulation No 1164/94, entered into force on 1 January 2000, it is nevertheless apparent from the second paragraph of Article 108 of Regulation No 1083/2006 that Article 100 of that regulation is to apply from 1 January 2007, including to programmes from before the period from 2007 to 2013. It noted that that is, furthermore, in keeping with the principle that rules of procedure apply immediately after their entry into force (judgments of 4 September 2014, Spain v Commission, C‑192/13 P, EU:C:2014:2156, paragraph 98, and of 4 September 2014, Spain v Commission, C‑197/13 P, EU:C:2014:2157, paragraph 98). The General Court added that, concerning Article 145 of Regulation No 1303/2013, under the terms of the second paragraph of Article 154 of that regulation, it applies with effect from 1 January 2014 (judgments of 4 September 2014, Spain v Commission, C‑192/13 P, EU:C:2014:2156, paragraph 99, and of 4 September 2014, Spain v Commission, C‑197/13 P, EU:C:2014:2157, paragraph 99).
46. Further, it must be recalled that, on the one hand, the aim of Directive 2004/38 is to leave behind a sector‑by‑sector piecemeal approach to the right of freedom of movement and residence in order to facilitate the exercise of that right by providing a single legislative act which codifies and revises the instruments of European Union law which preceded that directive and that, on the other hand, that directive introduced a gradual system as regards the right of residence in the host Member State which, while reproducing, in essence, the stages and conditions set out in the various instruments of European Union law and case‑law preceding that directive, culminates in the right of permanent residence (see Ziolkowski and Szeja , paragraphs 37 and 38).
0
9,867
28. In that regard, whilst, in areas giving rise to complex economic assessments, the Commission has a margin of discretion with regard to economic matters, that does not mean that the Courts of the European Union must refrain from reviewing the Commission’s interpretation of information of an economic nature. Those Courts must, among other things, not only establish whether the evidence relied on is factually accurate, reliable and consistent but also ascertain whether that evidence contains all the information which must be taken into account in order to assess a complex situation and whether it is capable of substantiating the conclusions drawn from it (see Case C‑12/03 P Commission v Tetra Laval [2005] ECR I‑987, paragraph 39; Case C‑525/04 P Spain v Lenzing [2007] ECR I‑9947, paragraphs 56 and 57; Chalkor v Commission , paragraph 54, and Otis and Others , paragraph 59).
29. It follows from the examination of the first, second and third indents of Article 202(3) of the Customs Code that the Community legislature has distinguished between cases covered by the first indent and those set out in the second and third indents. In the circumstances provided for by the first indent, the employer can be regarded as having itself unlawfully introduced the goods and as becoming, as a result, liable for the customs debt, either solely or jointly with its employee. In the circumstances covered by the second and third indents, the employer has only ‘participated’ in such introduction and can be regarded as a joint debtor only if certain subjective conditions are met.
0
9,868
41. While in the case of direct export, in the absence of Community legislation on the point, the detailed procedural rules intended to safeguard the rights which individuals derive from Community law fall within the internal legal order of the Member States by virtue of the principle of procedural autonomy of the Member States, they must, however, not be less favourable than those governing similar domestic situations (principle of equivalence) or render impossible in practice or excessively difficult the exercise of rights conferred by Community law (principle of effectiveness) (see, inter alia, Joined Cases C‑430/03 and C‑431/93 Van Schijndel and Van Veen [1995] ECR I‑4705, paragraph 17, and Case C‑53/04 Marrosu and Sardino [2006] ECR I‑7213, paragraph 52).
57. It must first of all be observed that the maintenance of effective competition on the market for agricultural products is one of the objectives of the common agricultural policy and the common organisation of the relevant markets.
0
9,869
68. According to established case-law, it is for the national court, to the full extent of its discretion under national law, to interpret and apply domestic law in conformity with the requirements of Community law (see Case 157/86 Murphy and Others [1988] ECR 673, paragraph 11, and Case C-262/97 Engelbrecht [2000] ECR I-7321, paragraph 39).
63 The answer to the sixth question must therefore be that the second subparagraph of Article 1(b) of Directive 92/50 must be interpreted as meaning that the existence or absence of needs in the general interest not having an industrial or commercial character must be appraised objectively, the legal form of the provisions in which those needs are mentioned being immaterial in that respect.
0
9,870
22 In the absence of harmonisation at Community level, it is therefore for the legislation of each Member State to determine, first, the conditions concerning the right or duty to be insured with a social security scheme (Case 110/79 Coonan v Insurance Officer [1980] ECR 1445, paragraph 12, and Case C-349/87 Paraschi v Landesversicherungsanstalt Württemberg [1991] ECR I-4501, paragraph 15) and, second, the conditions for entitlement to benefits (Joined Cases C-4/95 and C-5/95 Stöber and Piosa Pereira v Bundesanstalt für Arbeit [1997] ECR I-511, paragraph 36).
126. It follows that reduction of the protection which workers are guaranteed in the sphere of fixed-term employment contracts is not prohibited as such by the Framework Agreement but, in order for that reduction to be caught by the prohibition laid down by clause 8(3) of the agreement, it must, first, be connected to the ‘implementation’ of the Framework Agreement and, second, relate to the ‘general level of protection’ afforded to fixed-term workers (see, to that effect, Mangold , paragraph 52).
0
9,871
S’agissant du bien-fondé du présent moyen, il convient de rappeler que, selon une jurisprudence bien établie, la motivation des actes des institutions de l’Union exigée à l’article 296 TFUE doit être adaptée à la nature de l’acte en cause et doit faire apparaître de façon claire et non équivoque le raisonnement de l’institution, auteur de l’acte, de manière à permettre aux intéressés de connaître les justifications de la mesure prise et à la juridiction compétente d’exercer son contrôle. L’exigence de motivation doit être appréciée en fonction de toutes les circonstances de l’espèce, notamment du contenu de l’acte, de la nature des motifs invoqués et de l’intérêt que les destinataires de l’acte ou d’autres personnes concernées directement et individuellement par celui-ci peuvent avoir à recevoir des explications. Il n’est pas exigé que la motivation spécifie tous les éléments de fait et de droit pertinents, dans la mesure où la question de savoir si la motivation d’un acte satisfait aux exigences de l’article 296 TFUE doit être appréciée au regard non seulement de son libellé, mais aussi de son contexte ainsi que de l’ensemble des règles juridiques régissant la matière concernée (arrêts Commission/Sytraval et Brink’s France, C-367/95 P, EU:C:1998:154, point 63, ainsi que Nexans et Nexans France/Commission, C‑37/13 P, EU:C:2014:2030, points 31 et 32 et jurisprudence citée).
36. While it is true that, in the main proceedings, the Law of 5 June 2007 amending the 1991 Law and intended formally to transpose the Directive is later in time than the main proceedings and the adoption of the decision to refer, the fact remains that, as is apparent from that decision and as the Belgian Government acknowledged at the hearing, the disputed provisions in Articles 54 to 57 of the 1991 Law, that is to say, those laying down the principle of a general prohibition of combined offers and providing for certain exceptions to that principle, were neither repealed nor even amended by the Law of 5 June 2007.
0
9,872
9 Moreover, it is settled case-law that, in so far as Community law makes no special provision, the objectives of the Treaty, and in particular freedom of establishment, may be achieved by measures enacted by the Member States, which, under Article 5 of the Treaty, must take "all appropriate measures, whether general or particular, to ensure fulfilment of the obligations arising out of this Treaty or resulting from action taken by the institutions of the Community" and abstain from "any measure which could jeopardize the attainment of the objectives of this Treaty" (see the judgment in Case 71/76 Thieffry v Conseil de l' Ordre des Avocats à la Cour de Paris [1977] ECR 765, paragraph 16, and in Vlassopoulou, cited above, paragraph 14).
55. The provisions of those two instruments contain nothing to permit the inference that their scope is limited to fixed-term contracts concluded by workers with employers in the private sector alone.
0
9,873
30 Article 23(1) of Regulation No 1008/2008 seeks to ensure, in particular, that there is information and transparency with regard to prices for air services from an airport located in a Member State and accordingly to contribute to safeguarding protection of customers who use those services. In that respect, it lays down information and transparency obligations as regards, in particular, the conditions applicable to air fares, the final price to be paid, the air fare and the unavoidable and foreseeable items that are added to the fare, and the optional price supplements relating to services that supplement the air service itself (judgment of 18 September 2014, Vueling Airlines, C‑487/12, EU:C:2014:2232, paragraph 32).
14. 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 peuvent être pris en compte par la Cour (voir, notamment, arrêt du 6 mars 2003, Commission/Luxembourg, C‑211/02, Rec. p. I‑2429, point 6).
0
9,874
21 Furthermore, the first sentence of Article 24 of Regulation No 44/2001 lays down a rule of jurisdiction based on the entering of an appearance by the defendant in respect of all disputes where the jurisdiction of the court seised does not derive from other provisions of that regulation. That provision applies also in cases where the court has been seised in breach of the provisions of that regulation and implies that the entering of an appearance by the defendant may be considered to be a tacit acceptance of the jurisdiction of the court seised and thus a prorogation of that court’s jurisdiction (judgment in Cartier parfums-lunettes and Axa Corporate Solutions assurances, C‑1/13, EU:C:2014:109, paragraph 34).
10 IT IS CLEAR THAT AT THE TIME WHEN THEY CONCLUDED THE TREATY ESTABLISHING THE EUROPEAN ECONOMIC COMMUNITY THE MEMBER STATES WERE BOUND BY THE OBLIGATIONS OF THE GENERAL AGREEMENT .
0
9,875
63. In paragraph 92 of Müller-Fauré and van Riet the Court also pointed out that, in determining whether a treatment which is the same or equally effective for the patient is available without undue delay from an establishment on the territory of the Member State of residence, the competent institution cannot base its decision exclusively on the existence of waiting lists on that territory without taking account of the specific circumstances of the patient’s medical condition.
139 [As rectified by order of 19 September 2017] In that case, the Commission is not only required to analyse, first, the extent of the undertaking’s dominant position on the relevant market and, secondly, the share of the market covered by the challenged practice, as well as the conditions and arrangements for granting the rebates in question, their duration and their amount; it is also required to assess the possible existence of a strategy aiming to exclude competitors that are at least as efficient as the dominant undertaking from the market (see, by analogy, judgment of 27 March 2012, Post Danmark, C‑209/10, EU:C:2012:172, paragraph 29).
0
9,876
28. In this respect, it must be recalled that, according to the settled case-law of the Court, 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 (Case C‑415/93 Bosman [1995] ECR I‑4921, paragraph 59; Case C‑380/05 Centro Europa 7 [2008] ECR I‑349, paragraph 52; and Case C‑213/07 Michaniki [2008] ECR I‑0000, paragraph 32).
95. Bien que l’article 260, paragraphe 1, TFUE ne précise pas le délai dans lequel l’exécution d’un arrêt doit intervenir, l’intérêt qui s’attache à une application immédiate et uniforme du droit de l’Union exige, selon une jurisprudence constante de la Cour, que cette exécution soit entamée immédiatement et aboutisse dans des délais aussi brefs que possible (voir, notamment, arrêt Commission/Portugal, C‑76/13, EU:C:2014:2029, point 57).
0
9,877
60. It must be borne in mind at the outset that repayment or remission of import and export duties, which may be made only under certain conditions and in cases specifically provided for, constitutes an exception to the normal import and export procedure and, consequently, the provisions which provide for such repayment or remission must be interpreted strictly. Since a lack of ‘obvious negligence’ is an essential condition of being able to claim repayment or remission of import or export duties, it follows that that term must be interpreted in such a way that the number of cases of repayment or remission remains limited ( Söhl & Söhlke , paragraph 52).
24. In stating that the latter ‘may’, in such a case, decide to disregard evidence, Article 74(2) grants OHIM broad discretion to decide, while giving reasons for its decision in that regard, whether or not to take such evidence into account ( OHIM v Kaul , paragraph 43, and New Yorker SHK Jeans v OHIM , paragraph 23).
0
9,878
53 The Court also held that, in order to establish the existence of the second element, which relates to the intention of operators, account may be taken, in particular, of the purely artificial nature of the transactions concerned. It is for the referring court to verify in accordance with the rules of evidence of national law, provided that the effectiveness of EU law is not undermined, whether action constituting such an abusive practice has taken place in the case before it (judgment of 28 July 2016, Kratzer, C‑423/15, EU:C:2016:604, paragraphs 41 to 42 and the case-law cited).
27. That provision requires, as a consequence, in the light of the objective pursued by Directive 92/83, that small breweries – the annual beer production of which is less than 200 000 hl – should be genuinely autonomous from any other brewery both as regards their legal and economic structure, and as regards their production structure, where they use physically separate premises and do not operate under licence.
0
9,879
20 In particular, it is not for the EU judicature, in the context of that review, to substitute its own economic assessment for that of the Commission (judgment of 24 October 2013, Land Burgenland and Others v Commission, C‑214/12 P, C‑215/12 P and C-223/12 P, EU:C:2013:682, paragraph 78).
22. Such a scheme can only be a ‘pyramid’ in the sense that its sustainability requires the subscription of an ever increasing number of new participants to fund the compensation paid to existing members. It also means that the most recent members are less likely to receive compensation for their participation. That scheme ceases to be viable when the growth in membership, which should theoretically tend to infinity in order for the scheme to continue, is no longer sufficient to fund the compensation promised to all participants.
0
9,880
37 It is true that Directive 2012/13 does not regulate the procedures whereby information about the accusation, in accordance with Article 6 of that directive, must be given to that person (judgment of 15 October 2015, Covaci, C‑216/14, EU:C:2015:686, paragraph 62).
48 Having regard to those principles, it is only exceptionally that the Court may limit the effects of a judgment ruling on a request for interpretation (see, in particular, paragraph 17 of the judgment in Denkavit Italiana, cited above). The Court has taken such a step only in certain specific circumstances, for instance where there was a risk of serious economic repercussions owing in particular to the large number of legal relationships entered into in good faith on the basis of rules considered to be validly in force, and where it appeared that both individuals and national authorities had been prompted to adopt practices which did not comply with Community law by reason of objective, significant uncertainty regarding the implications of Community provisions, to which the conduct of other Member States or the Commission may even have contributed (see, in particular, the judgment in Case C-163/90 Legros and Others [1992] ECR I-4625).
0
9,881
27. It should be noted first of all that, under the system established by the Regulation, all the competent authorities to which notification of a planned shipment of waste is addressed must check that the classification by the notifier is consistent with the provisions of the Regulation and object to a shipment which is incorrectly classified ( ASA , paragraph 40, and Case C-458/00 Commission v Luxembourg [2003] ECR I-1553, paragraph 21).
36. That deterrent effect would also derive simply from the prospect, for that same national, of not being able, on returning to his Member State of origin, to continue living together with close relatives, a way of life which may have come into being in the host Member State as a result of marriage or family reunification.
0
9,882
48 As is apparent from the third recital of the Parent-Subsidiary Directive, that directive seeks, by the introduction of a common tax system, to eliminate any disadvantage to cooperation between companies of different Member States as compared with cooperation between companies of the same Member State and thereby to facilitate the grouping together of companies at EU level. That directive thus seeks to ensure the neutrality, from the tax point of view, of the distribution of profits by a company established in one Member State to its parent company established in another Member State (judgment of 8 March 2017, Wereldhave Belgium and Others, C‑448/15, EU:C:2017:180, paragraph 25 and the case-law cited).
26. In the context of Regulation No 44/2001, contrary to Lexx’s submissions, that rule of special jurisdiction in matters relating to a contract establishes the place of delivery as the autonomous linking factor to apply to all claims founded on one and the same contract for the sale of goods rather than merely to the claims founded on the obligation of delivery itself.
0
9,883
67. Admittedly, as InnoLux has argued, in the judgment in Guardian Industries and Guardian Europe v Commission (C‑580/12 P, EU:C:2014:2363, paragraph 59) the Court held, in a context internal to the EEA, that in order to determine the value of sales to be taken into account for the purposes of calculating the amount of the fines imposed for breach of Article 101 TFEU, a distinction should not be drawn depending on whether those sales are to independent third parties or to entities belonging to the same undertaking.
11 IN OTHER CASES , CLAIMS FOR REPAYMENT OF CHARGES WHICH WERE PAID BUT NOT OWED MUST BE BROUGHT BEFORE THE ORDINARY COURTS , MAINLY IN THE FORM OF CLAIMS FOR THE RECOVERY OF OVERPAYMENTS . SUCH ACTIONS ARE AVAILABLE FOR VARYING LENGTHS OF TIME , IN SOME CASES FOR THE LIMITATION PERIOD LAID DOWN UNDER THE GENERAL LAW , WITH THE RESULT THAT MEMBER STATES INVOLVED MAY BE FACED WITH AN ACCUMULATION OF CLAIMS FOR A CONSIDERABLE AMOUNT WHERE CERTAIN NATIONAL TAX PROVISIONS HAVE BEEN FOUND TO BE INCOMPATIBLE WITH THE REQUIREMENTS OF COMMUNITY LAW .
0
9,884
12 It is not sufficient, for the purpose of showing that an additive does not meet a genuine need, to rely on the fact that a product could be manufactured using another substance. Such an interpretation of the concept of technological need could result in favouring national production methods, which would constitute a disguised means of restricting trade between Member States (see the "Purity requirement for beer case", cited above, at paragraph 51, and Joined Cases C-13/91 and C-113/91 Debus [1992] ECR I-3617, at paragraph 28).
26 General rule 2(a) requires that the determining criterion for classification be that of the essential character of the complete or finished article, regardless of the form in which it is presented, which may be incomplete, unfinished or unassembled.
0
9,885
55 Secondly, as regards whether the issue of a mobile call termination fees authorisation would affect trade between the Member States within the meaning of Article 7(3)(b) of the Framework Directive, it must be borne in mind that, in accordance with the case-law of the Court, a measure proposed by an NRA has such an effect on trade between Member States, within the meaning of that provision, if it may have, other than in an insignificant manner, an influence, direct or indirect, actual or potential, on that trade (see, to that effect, judgment in Prezes Urzędu Komunikacji Elektronicznej and Telefonia Dialog, C‑3/14, EU:C:2015:232, paragraphs 49 to 54 and 59). Recital 38 in the preamble to the Framework Directive states, moreover, that measures which may affect trade between Member States include, inter alia, measures which affect prices for users in other Member States.
15. D’autre part, l’existence d’un manquement doit être appréciée en fonction de la situation de l’État membre telle qu’elle se présentait au terme du délai fixé dans l’avis motivé (voir, notamment, arrêts du 14 septembre 2004, Commission/Espagne, C‑168/03, Rec. p. I‑8227, point 24, et du 6 décembre 2007, Commission/Suède, C‑258/07, point 8).
0
9,886
56 In particular, the failure to file a VAT return, like to 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 the 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 and from refusing to grant the right to deduct in such cases (see, by analogy, judgment of 7 December 2010 in R., C‑285/09, EU:C:2010:742, paragraphs 48 and 49).
50. La Cour n’est donc pas compétente pour constater les faits ni, en principe, pour examiner les preuves que le Tribunal a retenues à l’appui de ces faits. En effet, dès lors que ces preuves ont été obtenues régulièrement, que les principes généraux du droit et les règles de procédure applicables en matière de charge et d’administration de la preuve ont été respectés, il appartient au seul Tribunal d’apprécier la valeur qu’il convient d’attribuer aux éléments qui lui ont été soumis. Cette appréciation ne constitue donc pas, sous réserve du cas de la dénaturation de ces éléments, une question de droit soumise, comme telle, au contrôle de la Cour (voir arrêt General Química e.a./Commission, C‑90/09 P, EU:C:2011:21, point 72, et ordonnance Verenigde Douaneagenten/Commission, C‑173/12 P, EU:C:2013:25, point 27).
0
9,887
29. By contrast, the application to products from other Member States of national provisions restricting or prohibiting certain selling arrangements is not such as to hinder directly or indirectly, actually or potentially, trade between Member States for the purposes of the line of case-law beginning with Dassonville , on condition that those provisions apply to all relevant traders operating within the national territory and that they affect in the same manner, in law and in fact, the marketing of domestic products and of those from other Member States (see, inter alia, Keck and Mithouard , paragraph 16; Case C‑292/92 Hünermund and Others [1993] ECR I‑6787, paragraph 21; and Case C‑434/04 Ahokainen and Leppik [2006] ECR I‑9171, paragraph 19). Provided that those conditions are fulfilled, the application of such rules to the sale of products from another Member State meeting the requirements laid down by that State is not by nature such as to prevent their access to the market or to impede access any more than it impedes the access of domestic products (see Keck and Mithouard , paragraph 17).
40. Moreover, it is apparent from the Court’s case-law that recourse to the concept of public policy presupposes, in any event, the existence, in addition to the perturbation of the social order which any infringement of the law involves, of a genuine, present and sufficiently serious threat affecting one of the fundamental interests of society (see, inter alia, Jipa , paragraph 23 and case-law cited, and Gaydarov , paragraph 33).
0
9,888
21. Furthermore, by virtue of Article 21 of the Statute of the Court of Justice of the European Union and Article 38(1)(c) of its 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, to that effect, Case C‑52/90 Commission v Denmark [1992] ECR I‑2187, paragraph 17; Case C‑508/03 Commission v United Kingdom , paragraph 62; and Case C‑487/08 Commission v Spain [2010] ECR I‑0000, paragraph 71).
23. It appears from the order for reference that the legislation at issue in the main proceedings results in a distinction being made in relation to the limitation period for the valuation of registered shares for the purposes of inheritance tax according to the location of the issuing company’s centre of effective management, since the limitation period for the valuation of shares issued by a company whose centre of effective management is established in Belgium is 2 years, whereas that period increases to 10 years where the shares are held in a company whose centre of effective management is in another Member State.
0
9,889
68. In the complete absence of a transfer to the service provider of the risk connected with operating the service, the transaction concerned is a service contract (see, to that effect, Case C‑234/03 Contse and Others [2005] ECR I‑9315, paragraph 22; Case C‑382/05 Commission v Italy , paragraphs 35 to 37; and, by analogy, in relation to a works concession, Case C‑437/07 Commission v Italy , paragraphs 30 and 32 to 35). As was stated in paragraph 51 of this judgment, in the case of a service contract, the consideration does not consist in the right to exploit the service.
46 While the data on air quality for 2014 amount to events which took place after the reasoned opinion of 11 July 2014, those events are of the same kind as those to which the opinion referred and constitute the same conduct.
0
9,890
57. All of the relevant facts must be taken into consideration in determining normal residence as the permanent centre of interests of the person concerned (see Ryborg , paragraph 20), namely, in particular, the actual presence of the person concerned and of the members of his family, the availability of accommodation, the place where the children actually attend school, the place where business is conducted, the place where property interests are situated, that of administrative links to public services and social services, inasmuch as those factors express the intention of that person to confer a certain stability on the place of connection, by reason of the continuity arising from a way of life and the development of normal social and occupational relationships ( Louloudakis , paragraph 55).
55 In that respect, all the relevant facts must be taken into consideration in determining normal residence as the permanent centre of interests of the person concerned (Ryborg, cited above, paragraph 20), namely, in particular, the actual presence of the person concerned and of the members of his family, availability of accommodation, the place where the children actually attend school, the place where business is conducted, the place where property interests are situated, that of administrative links to public authorities and social services, inasmuch as those factors express the intention of that person to confer a certain stability on the place of connection, by reason of the continuity arising from a way of life and the development of normal social and occupational relationships.
1
9,891
121. In so far as the appellant invokes certain business interests and the bargaining power of one of the parties to those contracts, it should be observed, as the Advocate General observed at points 229 and 230 of his Opinion, that those complaints were not expressly raised before the Court of First Instance and must therefore be declared inadmissible in the present appeal (see, to that effect, Case C-136/92 P Commission v Brazzelli Lualdi and Others [1994] ECR I‑1981, paragraph 59, and Case C‑51/92 P Hercules Chemicals v Commission [1999] ECR I‑4235, paragraph 58). Furthermore, those complaints cannot be upheld in any event. The assessment of the conformity of conduct with Article 81(1) EC must, admittedly, be made in its economic context (see, to that effect, Case C‑551/03 P General Motors v Commission [2006] ECR I‑3173, paragraph 66, and Case C‑74/04 P Commission v Volkswagen [2006] ECR I‑0000, paragraph 45). However, even on the assumption that the appellant’s allegations were correct, they would not be capab le of proving that the economic context precluded any possibility of effective competition (see, by analogy, Case C‑235/92 P Montecatini v Commission [1999] ECR I‑4539, paragraph 127).
25. The concept of abuse is an objective concept relating to the behaviour of an undertaking in a dominant position which is such as to influence the structure of a market where, as a result of the very presence of the undertaking in question, the degree of competition is weakened and which, through recourse to methods different from those which condition normal competition in products or services on the basis of the transactions of commercial operators, has the effect of hindering the maintenance of the degree of competition still existing in the market or the growth of that competition (Case 85/76 Hoffman‑La Roche v Commission [1979] ECR 461, paragraph 91, and Case C‑62/86 AKZO v Commission [1991] ECR I‑3359, paragraph 69).
0
9,892
10. In those circumstances, the Court must assess whether it has jurisdiction to rule on the interpretation of those provisions (see, to that effect, Case C-380/05 Centro Europa 7 [2008] ECR I-349, paragraph 64, and Case C-384/08 Attanasio Group [2010] ECR I-0000, paragraph 22).
35 This means that, where such discrimination has been suffered, equal treatment is to be achieved by placing the worker discriminated against in the same situation as that of workers of the other sex.
0
9,893
53 In those circumstances, if the Commission complains that the Kingdom of the Netherlands failed to carry out the appropriate checks, it is for that Member State to prove that the Commission's assertions are incorrect (Case C-54/95 Commission v Germany, cited above, paragraph 35, and Case C-28/94 Netherlands v Commission, cited above, paragraph 41).
13 FROM THAT IT FOLLOWS THAT THE FEDERAL REPUBLIC OF GERMANY IS AUTHORIZED TO MAINTAIN EXISTING RESTRICTIONS BUT MAY NOT IN ANY CIRCUMSTANCES DURING THE TRANSITIONAL PERIOD MAKE MORE STRINGENT THE CONDITIONS ON THE TAKING UP AND PURSUIT OF EMPLOYMENT BY GREEK NATIONALS THROUGH THE INTRODUCTION OF FRESH RESTRICTIVE MEASURES .
0
9,894
44 It should be noted in this regard that the aim of Directive 77/187 is to ensure continuity of employment relationships within an economic entity, irrespective of any change of ownership. The decisive test for establishing the existence of a transfer within the meaning of Directive 77/187 is whether the entity in question retains its identity, as indicated inter alia by the fact that its operation is actually continued or resumed (Case 24/85 Spijkers v Benedik [1986] ECR 1119, paragraph 11, and, most recently, Allen and Others, paragraph 23).
34. As regards the first question, the purpose of Article 2(a) of the Directive is to define the types of signs of which a trade mark may consist. That provision states that a trade mark may consist of " particularly words, including personal names, designs, letters, numerals, the shape of goods or of their packaging ..." . Admittedly, that provision mentions only signs which are capable of being perceived visually, are two-dimensional or three-dimensional and can thus be represented by means of letters or written characters or by a picture ( Sieckmann , cited above, paragraph 43).
0
9,895
70. It should be recalled by way of preliminary point that in all proceedings in which sanctions, especially fines or penalty payments, may be imposed, observance of the rights of the defence is a fundamental principle of Community law which must be complied with even if the proceedings in question are administrative proceedings (see, in particular, Case C‑194/99 P Thyssen Stahl v Commission [2003] ECR I‑10821, paragraph 30).
71. In any event, it flows from the abovementioned definition of a service concession that such a concession is distinguished by a situation in which a right to operate a particular service is transferred by the contracting authority to the concessionaire and that the latter enjoys, in the framework of the contract which has been concluded, a certain economic freedom to determine the conditions under which that right is exercised since, in parallel, the concessionary is, to a large extent, exposed to the risks involved in the operation of the service. On the other hand, the distinguishing characteristic of a framework agreement is that the activity of the trader who has concluded the agreement is restricted in the sense that all contracts concluded by that trader during a given period must comply with the conditions laid down in the agreement.
0
9,896
37. The Court also made it clear that such an interpretation would risk depriving Article 59(1) of the EC-Bulgaria Association Agreement of its effectiveness and opening the way to abuse by endorsing infringements of national legislation on the admission and residence of foreigners ( Kondova , paragraph 79).
13 Furthermore, the Court held, in Case 107/84 Commission v Germany [1985] ECR 2655, paragraph 13, that, although it is true that the exemptions are granted in favour of activities pursuing specific objectives, most of the provisions also define the bodies which are authorised to supply the exempted services and those services are not defined by reference to purely material or functional criteria.
0
9,897
102. It must be remembered that the appraisal of the facts by the Court of First Instance does not, save where the clear sense of the evidence produced before it is distorted, constitute a question of law which is subject, as such, to review by the Court of Justice (see, inter alia , Joined Cases C-238/99 P, C-244/99 P, C-245/99 P, C-247/99 P, C-250/99 P to C-252/99 P and C-254/99 P Limburgse Vinyl Maatschappij and Others v Commission [2002] ECR I-8375, paragraph 330).
47. However, it is no longer a precision within the meaning of Article 5 of Directive 95/46 if national rules exclude the possibility of processing certain categories of personal data by definitively prescribing, for those categories, the result of the balancing of the opposing rights and interests, without allowing a different result by virtue of the particular circumstances of an individual case.
0
9,898
24. In stating that the latter ‘may’, in such a case, decide to disregard evidence, Article 74(2) grants OHIM broad discretion to decide, while giving reasons for its decision in that regard, whether or not to take such evidence into account ( OHIM v Kaul , paragraph 43, and New Yorker SHK Jeans v OHIM , paragraph 23).
75. However, it must be observed that, although de facto unions and legally recognised unions, such as marriage, may display similarities in certain respects, those similarities do not necessarily mean that those two types of union must be treated in the same way.
0
9,899
19. Next, regarding the scheme of the Directive, the system of mutual recognition of diplomas established by the Directive does not imply that diplomas awarded by the other Member States certify that the education and training are similar or comparable to that required in the host Member State. According to the system established by the Directive, a diploma is not recognised on the basis of the intrinsic value of the education and training to which it attests, but because it gives the right to take up a regulated profession in the Member State where it was awarded or recognised. Differences in the organisation or content of education and training acquired in the Member State of origin by comparison with that provided in the host Member State are not sufficient to justify a refusal to recognise the professional qualification concerned. At most, where those differences are substantial, they may justify the host Member State’s requiring that the applicant satisfy one or other of the compensatory measures set out in Article 4 of that directive (see, to that effect, Case C-102/02 Beuttenmüller [2004] ECR I-5405, 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