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100 | 38. On the other hand, the deduction system is meant to relieve the trader entirely of the burden of the VAT payable or paid in the course of all his economic activities. The common system of VAT consequently ensures neutrality of taxation of all economic activities, whatever their purpose or results, provided that the... | 53 Even assuming that the equipment manufacturer's product numbers are, as such, distinguishing marks within the meaning of Article 3a(1)(g) of Directive 84/450 as amended, it will in any event be necessary, when assessing whether the condition laid down in that provision has been observed, to have regard to the 15th r... | 0 |
101 | 55. Directive 89/48 seeks to remove obstacles to the pursuit of a profession in a Member State other than that which issued the diploma establishing the professional qualifications concerned. It is clear from the first, third and fifth recitals in the preamble to that directive that a certificate attesting professional... | 75. It is for the national court to determine whether the national legislation, taking account of the detailed rules for its application, actually serves the aims which might justify it, and whether the restrictions it imposes are disproportionate in the light of those aims. | 0 |
102 | 29. The obligation on the Member States to propose to the Commission the declassification of a site on the list of SCIs which has become irretrievably unsuitable to achieve the objectives of the Habitats Directive, is all the greater when that site includes land belonging to an owner whose exercise of his right to prop... | 21 It is not necessary in this respect to find that the provision in question does in practice affect a substantially higher proportion of migrant workers. It is sufficient that it is liable to have such an effect. Further, the reasons why a migrant worker chooses to make use of his freedom of movement within the Commu... | 0 |
103 | 33 Next, it must be pointed out that in the context of Article 177 of the Treaty the Court has no jurisdiction to rule either on the interpretation of provisions of national laws or regulations or on their conformity with Community law. It may, however, supply the national court with an interpretation of Community law... | 39. More specifically, the objective of Directive 90/434 is to eliminate fiscal barriers to cross‑border restructuring of undertakings, by ensuring that any increases in the value of shares are not taxed until their actual disposal (Case C‑321/05 Kofoed [2007] ECR I‑5795, paragraph 32, and Case C‑285/07 A.T . [2008] E... | 0 |
104 | 34. As regards the second plea of inadmissibility, admittedly, the subject‑matter of proceedings brought under Article 258 TFEU is circumscribed by the pre-litigation procedure provided for in that provision and, consequently, the Commission’s reasoned opinion and the application must be based on the same complaints, h... | 29
The number of participants in the public procurement procedure concerned as well as the number of participants who have instigated review procedures and the differing legal grounds relied on by those participants are irrelevant to the question of the applicability of the principle established by the Fastweb (C‑100... | 0 |
105 | 46. The Treaty provisions on freedom of movement for persons are intended to facilitate the pursuit by EU nationals of occupational activities of all kinds throughout the European Union, and they preclude measures which might place those nationals at a disadvantage when they wish to pursue an economic activity in the t... | 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 adopt... | 0 |
106 | 46. With regard to judicial review of the conditions referred to in the previous paragraph, the European Union legislature must be allowed a broad discretion in an area which entails political, economic and social choices on its part, and in which it is called upon to undertake complex assessments. The legality of a me... | Plus particulièrement, en ce qui concerne une demande tendant au réexamen d’une décision antérieure devenue définitive, il résulte d’une jurisprudence constante que seule l’existence de faits nouveaux substantiels peut justifier la présentation d’une telle demande. Ne constitue pas un fait nouveau substantiel, au sens ... | 0 |
107 | 82. The prohibition on measures having equivalent effect to quantitative restrictions set out in Article 28 EC covers all measures which are capable of hindering, directly or indirectly, actually or potentially, intra-Community trade (see, in particular, Case 8/74 Dassonville [1974] ECR 837, paragraph 5; Case C‑192/01... | 35. It follows that, in the various situations in which a carrier is held liable pursuant to Chapter III of the Montreal Convention, the ‘equitable balance of interests’ referred to requires that there be clear limits on compensation relating to the total damage sustained by each passenger in each of those situations, ... | 0 |
108 | 25. According to established case-law, an applicant’s interest in bringing proceedings must, in the light of the purpose of the action, exist at the time at which the action is brought, failing which it will be inadmissible. That purpose must continue, like the interest in bringing proceedings, until the final decision... | 54. Finally, the object of the representation is specifically to avoid any element of subjectivity in the process of identifying and perceiving the sign. Consequently, the means of graphic representation must be unequivocal and objective. | 0 |
109 | 37 Finally, Ms Grant submits that it follows from P v S that differences of treatment based on sexual orientation are included in the `discrimination based on sex' prohibited by Article 119 of the Treaty. | 15 The answer to the first question referred by the national court must therefore be that Article 119 of the EEC Treaty has to be interpreted as precluding a collective agreement, entered into within the national public service, from providing for the period of service of employees working for at least three-quarters o... | 1 |
110 | 26. The subject-matter of proceedings under Article 226 EC is therefore delimited by the pre-litigation procedure governed by that provision. It follows that the application must be founded on the same grounds and pleas as the reasoned opinion (see, inter alia, Commission v Italy , cited above, paragraph 11). | 5 THE PROVISIONS OF THE AGREEMENT, FROM THE COMING INTO FORCE THEREOF, FORM AN INTEGRAL PART OF COMMUNITY LAW . | 0 |
111 | 30. According to settled case‑law, the purpose of coordinating at European Union level the procedures for the award of public contracts is to eliminate barriers to the freedom to provide services and goods and therefore to protect the interests of traders established in another Member State ( Commission v Ireland , pa... | 30 In the first place, Directive 77/187 applies, by virtue of Article 1(1), to the transfer of an undertaking, business or part of a business to another employer as a result of a legal transfer or merger. | 0 |
112 | 54. Under Article 225 EC, the first paragraph of Article 58 of the Statute of the Court of Justice and Article 112(1), first subparagraph, (c) of the Rules of Procedure of the Court of Justice, an appeal must indicate precisely the contested elements of the judgment which the appellant seeks to have set aside and also ... | 41 Next, the principle of equal treatment implies an obligation of transparency in order to enable compliance with it to be verified (see, by analogy, Case C-275/98 Unitron Scandinavia and 3-S [1999] ECR I-8291, paragraph 31). | 0 |
113 | 62. In that regard, it must be noted that, subject to the right to reparation which flows directly from EU law, where those conditions are satisfied, it is on the basis of the rules of national law on liability that the State must make reparation for the consequences of the loss or damage caused, provided that the cond... | 63. Au regard de l’ensemble des considérations qui précèdent, il y a lieu de constater que, en imposant, au moyen des listes de règles de construction visées par les codes de construction établis par les Länder, aux produits de construction visés par les normes harmonisées EN 681-2:2000, «Garnitures d’étanchéité en cao... | 0 |
114 | 32
It is settled case-law of the Court that, in the interests of legal certainty and ease of verification, the decisive criterion for the classification of goods is in general to be sought in their objective characteristics and properties, as defined in the wording of the relevant heading of the CN and of the notes t... | 54. As regards the possibility for a consumer protection association to rely on Article 47 of the Charter, it must be pointed out that the refusal to grant the association leave to intervene in proceedings involving a consumer does not affect its right to an effective judicial remedy to protect its rights as an associa... | 0 |
115 | 45. As regards, first, the principle of proportionality, it must be noted that the Court has already had occasion to find, in Case C-344/04 IATA and ELFAA [2010] ECR I-403, paragraphs 78 to 92, that Articles 5 to 7 of Regulation No 261/2004 are not invalid by reason of infringement of the principle of proportionality. | 235. As the Advocate General has observed in point 93 of her Opinion, a biological species is the totality of all individual beings which form a reproducing community. | 0 |
116 | 60. It should be pointed out that the Court of First Instance, first of all, recalled, in paragraph 36 of the judgment under appeal, the settled case-law of the Court of Justice stating that the need to act within a reasonable time in conducting administrative proceedings relating to competition policy is a general pri... | 26 MOREOVER , THE CORRESPONDENCE BETWEEN BMW BELGIUM AND SOME OF ITS DEALERS DURING THE PERIOD FROM 29 SEPTEMBER 1975 TO 20 FEBRUARY 1976 DOES NOT REVEAL ANY FACTOR SUGGESTING THAT THE CIRCULARS OF 29 SEPTEMBER 1975 WERE CONCEIVED BY THEIR AUTHORS AS IMPOSING AN EXPORT PROHIBITION APPLYING ONLY TO NON-APPROVED DEALERS ... | 0 |
117 | 132. It should be borne in mind at the outset that the subject matter of an action brought under Article 258 TFEU is circumscribed by the pre-litigation procedure laid down in that provision. Consequently, the Commission’s reasoned opinion and its application must be based on the same complaints (see Case C-211/08 Comm... | 33. Moreover, the subject-matter of an action brought under Article 226 EC is circumscribed by the pre-litigation procedure laid down in that provision. Consequently, the Commission’s reasoned opinion and its application must be based on the same complaints ( Commission v Finland , paragraph 18). | 1 |
118 | 29 The French Government raised the same objection in the action for failure to fulfil obligations relating to the fishing years 1988 and 1990 brought against it by the Commission. That objection was dismissed by the Court of Justice in its judgment in Case C-333/99 Commission v France [2001] ECR I-1025, paragraphs 23 ... | 20 That argument cannot be accepted. The fact is that the expression `rolls of tobacco capable of being smoked as they are' describes a finished product. A cigar, even one which has to be cut in order to be smoked, is a finished product. But the same is not true of a roll of tobacco which, as in the main proceedings... | 0 |
119 | 43. Although the Court has no jurisdiction under Article 234 EC to apply a rule of Community law to a particular case and thus to judge a provision of national law by reference to such a rule, it may none the less, within the framework of the judicial cooperation provided for by that article and on the basis of the mat... | 65. À cet égard, il ressort de l’article 58, premier alinéa, du statut de la Cour que les moyens du pourvoi doivent être fondés sur des arguments tirés de la procédure devant le Tribunal. En outre, selon l’article 113, paragraphe 2, du règlement de procédure de la Cour, le pourvoi ne peut modifier l’objet du litige dev... | 0 |
120 | 31 The Court has already held in Deutsche Milchkontor, paragraph 31, that in the case of a demand for repayment of sums unduly granted, Community law does not preclude grounds for excluding repayment from being taken into account where these are related to the administration's own conduct and it can therefore prevent t... | 26 In the present case, Directive 79/112 represents, as follows specifically from its first and eighth recitals, only the initial stage of a harmonization process which is designed progressively to eliminate all obstacles to the free movement of foodstuffs resulting from the differences which exist between the laws, re... | 0 |
121 | 30. Here, it should be noted as a preliminary point that it is not clear from the order for reference on the basis of which version of the OUG the pollution tax was levied on Mr Nicula on the date of the registration of his vehicle in Romania. However, the Court has previously held that Article 110 TFEU precludes a tax... | 40. In order to ensure the effectiveness of the protection which Directive 93/13 is intended to provide, the Court has held on numerous occasions that such an imbalance may only be corrected by positive action unconnected with the actual parties to the contract ( Océano Grupo Editorial and Salvat Editores , paragraph 2... | 0 |
122 | 52. Accordingly, as regards Articles 77(2)(b)(i) and 78(2)(b)(i) of Regulation No 1408/71, the Court has already held that those provisions cannot be interpreted in such as way as to deprive the worker, or the orphan of a deceased worker, of entitlement to more favourable benefits, by the substitution of benefits grant... | 92 It should also be noted that the Court has already held, in paragraph 33 of Commission v Denmark, that the duty to observe the principle of equal treatment lies at the very heart of all the public procurement directives. The documents in the main proceedings have not disclosed anything to show that, as regards the c... | 0 |
123 | 80
An indication of the legal basis is essential in the light of the principle of conferral of powers enshrined in Article 5(2) TEU, according to which the European Union must act within the limits of the competences conferred on it by the Member States in the Treaties to attain the objectives set out in the Treaties... | 8 THOSE DEFINITIONS SHOW THAT THE SCOPE OF THE TERM "ECONOMIC ACTIVITIES" IS VERY WIDE, INASMUCH AS IT COVERS ALL THE SERVICES PROVIDED BY THE LIBERAL PROFESSIONS, AND THAT THE TERM IS OBJECTIVE IN CHARACTER, IN THE SENSE THAT THE ACTIVITY IS CONSIDERED PER SE AND WITHOUT REGARD TO ITS PURPOSE OR RESULTS . | 0 |
124 | 23 The application of Article 86 of the Treaty by the national authorities is, in principle, governed by national procedural rules (Case C-60/92 Otto v Postbank [1993] ECR I-5683, paragraph 14). | 47. Admittedly, that criterion cannot be regarded as exclusive, inasmuch as pensions paid under statutory social security schemes may reflect, wholly or in part, pay in respect of work ( Beune , paragraph 44; Evrenopoulos , paragraph 20; Griesmar , paragraph 29; Niemi , paragraph 46; and Schönheit and Becker , paragrap... | 0 |
125 | 98. The Court has consistently held that any inadequacy in the statement of reasons for a legislative measure is not sufficient to cause the Community to incur liability (Case 106/81 Kind v EEC [1982] ECR 2885, paragraph 14; Case C-119/88 AERPO and Others v Commission [1990] ECR I-2189, paragraph 20). | 42. Regarding the plea of inadmissibility put forward by the Italian Republic, it should be recalled that it is settled case-law that the question whether a Member State has failed to fulfil its obligations must be determined by reference to the situation prevailing in the Member State at the end of the period laid dow... | 0 |
126 | 80 The Court has held, in proceedings concerning the application of Article 93(2) of the Treaty, that publication of a notice in the Official Journal of the European Communities is an appropriate means of informing all the parties concerned that a procedure has been initiated (Case 323/82 Intermills v Commission [1984]... | 42. It should be noted at the outset that measures adopted by the Member States in connection with the legitimate requirements of national interest are not excluded in their entirety from the application of Community law solely because they are taken in the interests of public security or national defence (see, to that... | 0 |
127 | 30. La Cour a également précisé que, dès l’acquittement d’une taxe d’immatriculation dans un État membre, le montant de cette taxe s’incorpore dans la valeur du véhicule. Ainsi, lorsqu’un véhicule immatriculé dans l’État membre concerné est, par la suite, vendu en tant que véhicule d’occasion dans ce même État membre, ... | 56
Where a claim for damages is brought before the General Court, which has jurisdiction under Article 256(1) TFEU, it must determine such a claim sitting in a different composition from that which heard the dispute giving rise to the procedure the duration of which is criticised (see, to that effect, judgments in Te... | 0 |
128 | 33. However, the Court’s case‑law shows that that article does not prohibit a tax which is payable annually on account of the registration of an undertaking with a chamber of commerce and industry, in so far as the event which gives rise to that tax is not the registration of the company or the legal person which owns ... | 20 It is settled case-law that it is solely for the national courts before which actions are brought, and which must bear the responsibility for the subsequent judicial decision, to determine in the light of the special features of each case both the need for a preliminary ruling in order to enable them to deliver judg... | 0 |
129 | 32 According to settled case-law, a mere similarity in the wording of a provision of one of the Treaties establishing the Communities and of an international agreement between the Community and a non-member country is not sufficient to give to the wording of that agreement the same meaning as it has in the Treaties (se... | 56 That was the context in which the Court held in paragraph 18 of its judgment in Genius Holding that, in order to ensure the application of the principle of neutrality of VAT, it was for the Member States to provide in their internal legal systems for the possibility of correcting any tax improperly invoiced where th... | 0 |
130 | 44. It is thus clear from the case-law that, whatever the mechanism adopted for preventing or mitigating the imposition of a series of charges to tax or economic double taxation, the freedoms of movement guaranteed by the Treaty preclude a Member State from treating foreign-sourced dividends less favourably than nation... | 95 As regards, in particular, the fact that the Commission adopted the 1993 draft summary report without awaiting the report of the conciliation body, it must be observed, first, that the Belgian Government has raised this fact, not as a ground of annulment of the contested decision, but in support of its plea for annu... | 0 |
131 | 34. It is also necessary to verify that the purchasers of the goods or services benefit from the subsidy granted to the beneficiary. The price payable by the purchaser must be fixed in such a way that it diminishes in proportion to the subsidy granted to the seller or supplier of the goods or services, which therefore ... | 23 Moreover, the principle of non-discrimination precludes the imposition of any requirement that the linguistic knowledge in question must have been acquired within the national territory . It also implies that the nationals of other Member States should have an opportunity to retake the oral examination, in the event... | 0 |
132 | 9. It is necessary, first of all, to point out that it is settled case-law that the exemptions provided for in Article 13 of the Sixth Directive constitute independent concepts of Community law whose purpose is to avoid divergences in the application of the VAT system as between one Member State and another (see, inter... | 81. That argument cannot be upheld. | 0 |
133 | 47. The Court takes the view that such an approach is supported by the position of the rules on jurisdiction set out in Articles 13 to 15 of the Brussels Convention over consumer contracts in the scheme of that convention, which give rise to a strict interpretation of those articles which cannot go beyond the cases env... | 20 IN THE EVENT, HOWEVER, THE NATIONAL COURT CONSIDERED THAT THE AMOUNT OF THE ROYALTIES CHARGED BY SACEM TO DISCOTHEQUES IN FRANCE WAS NOT UNFAIR . IN ITS WRITTEN OBSERVATIONS THE COMMISSION INDICATED THAT IT WAS CARRYING OUT A GENERAL INQUIRY INTO THE ROYALTIES CHARGED BY SACEM TO FRENCH DISCOTHEQUES, COVERING BOTH T... | 0 |
134 | 71 Despite the absence of a limitation period for the recovery of VAT in either the Sixth Directive (Case C-85/97 SFI v Belgian State [1998] ECR I-7447, paragraph 25) or in the legislation relating to the Communities' own resources, the fundamental requirement of legal certainty may have the effect of preventing the Co... | 25 Thus, none of those provisions determines the point in time from which the limitation period for the recovery of VAT begins to run. Nor, moreover, does examination of the Sixth Directive reveal any other provision concerning this question. | 1 |
135 | 21. With regard to determining the precise nature of the benefit at issue in the main proceedings, it is clear from the Court’s case-law that social security benefits must be regarded, irrespective of the characteristics peculiar to different national legal systems, as being of the same kind when their purpose and obje... | 68. However, such instruments of mutual assistance do not lay down an execution condition similar to that of Article 54 CISA and, accordingly, are not capable of fully achieving the objective pursued. | 0 |
136 | 39. Accordingly, Directive 2004/38 establishes a derived right of residence for third-country nationals who are family members of a Union citizen, within the meaning of Article 2(2) of that directive, only where that citizen has exercised his right of freedom of movement by becoming established in a Member State other ... | 25. In those circumstances, the Tribunal Català de Contractes del Sector Públic also satisfies the criterion of compulsory jurisdiction. | 0 |
137 | 57. In view of the Court’s settled case-law, the contested legislation constitutes a measure having equivalent effect to quantitative restrictions on imports within the meaning of Article 34 TFEU, in so far as its effect is to hinder access to the Polish market for vehicles with steering equipment on the right, which a... | 23QUE , DANS CES CONDITIONS , PERMETTRE A L ' ETAT MEMBRE DESTINATAIRE D ' UNE DECISION PRISE EN VERTU DE L ' ARTICLE 93 , PARAGRAPHE 2 , ALINEA 1 , DE REMETTRE EN CAUSE LA VALIDITE DE CELLE-CI , A L ' OCCASION DU RECOURS VISE A L ' ALINEA 2 DE CETTE MEME DISPOSITION , NONOBSTANT L ' EXPIRATION DU DELAI PREVU A L ' ART... | 0 |
138 | 38 As regards, more particularly, the second of those conditions, the Court has held that a breach of Community law is sufficiently serious where a Member State, in the exercise of its legislative powers, has manifestly and gravely disregarded the limits on its powers (see Brasserie du Pêcheur and Factortame, paragraph... | 10 SECONDLY , THIS PROVISION FORMS PART OF THE SOCIAL OBJECTIVES OF THE COMMUNITY , WHICH IS NOT MERELY AN ECONOMIC UNION , BUT IS AT THE SAME TIME INTENDED , BY COMMON ACTION , TO ENSURE SOCIAL PROGRESS AND SEEK THE CONSTANT IMPROVEMENT OF THE LIVING AND WORKING CONDITIONS OF THEIR PEOPLES , AS IS EMPHASIZED BY THE PR... | 0 |
139 | 15. In that regard, the Court has already held that the principle of equal treatment is a general principle of European Union law, enshrined in Articles 20 and 21 of the Charter, which requires that comparable situations must not be treated differently and that different situations must not be treated in the same way u... | 62. Regulation No 17 places the undertaking being investigated under a duty of active cooperation, which means that it must be prepared to make any information relating to the object of the inquiry available to the Commission (Case 374/87 Orkem v Commission [1989] ECR 3283, paragraph 27). | 0 |
140 | 25. Thus, Article 82 EC prohibits a dominant undertaking from, among other things, adopting pricing practices that have an exclusionary effect on competitors considered to be as efficient as it is itself and strengthening its dominant position by using methods other than those that are part of competition on the merits... | 17 It is for the national court to decide whether the employment relationship of the applicant in the main proceedings has a sufficiently close connection with the territory of the Netherlands, taking into account in particular the following circumstances apparent from the case-file and from the written and oral observ... | 0 |
141 | 44. As paragraphs 62 to 68 of the judgment in Case C‑275/06 Promusicae [2008] ECR I‑271 make clear, the protection of the fundamental right to property, which includes the rights linked to intellectual property, must be balanced against the protection of other fundamental rights. | 34
Such an objective may be a reason of overriding public interest capable of justifying a restriction on fundamental freedoms, such as that at issue in the main proceedings. | 0 |
142 | 32. It follows that transactions such as those at issue in the main proceedings must be regarded as ‘economic activity’ within the meaning of Article 9(1) of the VAT Directive if they are effected for the purpose of obtaining income therefrom on a continuing basis (see, by analogy, Case C-230/94 Enkler [1996] ECR I-45... | 67 Asked by the High Court of Justice whether the Treaty provisions on freedom of establishment conferred on a company the right to transfer its centre of management to another Member State, the Court observed, at paragraph 19 of Daily Mail and General Trust, that a company, which is a creature of national law, exists ... | 0 |
143 | 46. In those circumstances, the account taken by the Commission of the wide variety of operations covered by the concept of assembly throughout the industrial sector concerned justified reliance being placed on the criterion of added value ( Thomson and Vestel , paragraph 37). | 20 IT MUST BE OBSERVED THAT PART OF THE DELAYS COMPLAINED OF , THAT IS TO SAY THE GRADUAL AND DECELERATING RELEASE OF THE QUANTITIES HELD UP AT THE FRONTIER AS A RESULT OF THE ARRANGEMENT ARRIVED AT BY THE FRENCH AND ITALIAN GOVERNMENTS ON 13 OCTOBER 1981 , THE RESUMPTION OF THE CONTESTED PRACTICES AT THE BEGINNING OF ... | 0 |
144 | 74. The prohibition on measures having an effect equivalent to restrictions set out in Article 28 EC covers all commercial rules enacted by the Member States which are capable of hindering, directly or indirectly, actually or potentially, intra-Community trade (see, in particular, Case 8/74 Dassonville [1974] ECR 837,... | 50. Before an operator can be active in the betting and gaming sector in Italy, it must obtain a licence. Under the licensing system in use, the number of operators is limited. So far as concerns the taking of bets, the number of licences for the management of sports bets on competitive events not involving horses is l... | 0 |
145 | 22. The distinctive character of the sign must be assessed in concreto by reference to, first, the goods or services in question and, second, the perception of the relevant public, namely the average consumer of the category of goods or services in question, who is reasonably well informed and reasonably observant and ... | 90. In the light of the foregoing, as observed by the Advocate General at point 12 of his Opinion, the plea of inadmissibility raised by the Commission, the ECTA, France Telecom and Ausbanc Consumo must be upheld and the second ground of appeal rejected in its entirety as inadmissible.
The third ground of appeal, alleg... | 0 |
146 | Buzzi Unicem soutient, en substance, que le Tribunal a commis une erreur de droit en estimant que le moyen tiré du défaut
de motivation de la décision litigieuse n’était pas fondé et devait être rejeté. Il s’agit d’une question de droit soumise
au contrôle de la Cour dans le cadre d’un pourvoi (voir a... | 55. That is a question of law subject to review by the Court of Justice on an appeal (C‑166/95 P Commission v Daffix [1997] ECR I‑983). | 1 |
147 | 34. Concerning the information that must be provided to the Court in the context of a reference for a preliminary ruling, it should be noted that that information does not serve only to enable the Court to provide answers which will be of use to the national court; it must also enable the Governments of the Member Stat... | 26 According to established case-law, it is necessary to determine whether the increased reductions under the Maribel bis/ter scheme entail advantages accruing exclusively to certain undertakings or certain sectors and do not therefore fulfil the condition of specificity which constitutes one of the characteristics of ... | 0 |
148 | 65. In the procedural area, the Court of Justice has expressly recognised the general principle of Community law that everyone is entitled to a fair legal process (Case C-185/95 P Baustahlgewebe v Commission [1998] ECR I-8417, paragraphs 20 and 21; Joined Cases C-174/98 P and C-189/98 P Netherlands and Van der Wal v... | 35 Consequently, it must be held that, by precluding by regulation or administrative practice on the grounds of their nationality employed or self-employed workers from other Member States and the members of their families from being attributed large-family status for the purpose of the award of special benefits for su... | 0 |
149 | 47. The importance of protecting privacy is highlighted in recitals 2 and 10 in the preamble to the Directive and emphasised in the case-law of the Court (see, to that effect, Österreichischer Rundfunk and Others , paragraph 70; Lindqvist , paragraphs 97 and 99; Case C‑275/06 Promusicae [2008] ECR I‑271, paragraph 63;... | 59. In those circumstances, the Community Court must restrict itself to considering whether the exercise of that discretion is vitiated by manifest error or misuse of powers and whether the Community institutions clearly exceeded the bounds of their discretion (see Antillean Rice Mills and Others v Commission , cited ... | 0 |
150 | 18
In that regard, it must be stated that neither the Statute of the Court of Justice of the European Union nor the Court’s Rules of Procedure make provision for the parties to submit observations in response to the Advocate General’s Opinion (order of 4 February 2000, Emesa Sugar, C‑17/98, EU:C:2000:69, paragraph 2,... | 35 Consequently, it must be held that, by precluding by regulation or administrative practice on the grounds of their nationality employed or self-employed workers from other Member States and the members of their families from being attributed large-family status for the purpose of the award of special benefits for su... | 0 |
151 | 18 In regard to such circumstances, the Court pointed out at paragraph 43 of the Dorsch Consult judgment, cited above, that Member States' obligation arising from a directive to achieve the result envisaged by the directive and their duty under Article 5 of the EC Treaty to take all appropriate measures, whether genera... | 43. Une législation nationale, telle que celle en cause au principal, qui a pour effet de réduire la période pendant laquelle peuvent être introduits des recours en vue de demander la restitution de l’indu, de six ans à compter de la découverte de l’erreur à l’origine du paiement de l’impôt indu à six ans à compter du ... | 0 |
152 | 28
In that regard, it must be recalled that, in accordance with settled case-law, Article 267 TFEU requires the referring court to give full effect to the interpretation of EU law provided by the Court (see, to that effect, judgment of 5 April 2016, PFE, C‑689/13, EU:C:2016:199, paragraphs 38 to 40 and the case-law c... | 46. La Cour a déjà considéré qu’«un emploi régulier» suppose une situation stable et non précaire sur le marché du travail dudit État membre et implique, à ce titre, un droit de séjour non contesté (arrêt du 8 novembre 2012, Gülbahce, C‑268/11, point 39 et jurisprudence citée). | 0 |
153 | 46. Depending on the legal remedies provided for under domestic law, a national court may thus be seised of an application for interim relief such as the suspension of the measures at issue, in order to safeguard the interests of individuals and, in particular, to protect parties affected by the distortion of competiti... | 24 THE AGREEMENT DID, IN FACT, HAVE THE BENEFICIAL EFFECT OF CONCENTRATING THE SUPPLY OF AND DEMAND FOR FRUIT IMPORTED FROM THIRD COUNTRIES IN THE ROTTERDAM IMPORT AUCTIONS AND THUS OF ENSURING THE STABILITY OF THE MARKET, THE AVAILABILITY OF SUPPLIES AND THEIR REACHING CONSUMERS AT REASONABLE PRICES . | 0 |
154 | 74. In accordance with settled case-law, a national court which is called upon, within the exercise of its jurisdiction, to apply provisions of European Union law is under a duty to give full effect to those provisions, if necessary refusing of its own motion to apply any conflicting provision of national legislation (... | 67. It is not easy to establish a link, even an indirect link, between the absence of progress towards democratisation and the continuing violation of human rights in Myanmar, which, as is apparent from recital 1 in the preamble to the contested regulation, is one of the reasons which led to the adoption of the regulat... | 0 |
155 | 26
Consequently, where national law cannot be interpreted consistently with Directive 2004/18, the party adversely affected by the incompatibility of national law with EU law may rely upon the case-law deriving from the judgment of 19 November 1991 in Francovich and Others (C‑6/90 and C‑9/90, EU:C:1991:428) in order ... | En effet, le Tribunal a considéré, à ce point, d’une part, que le terme « logistique », visé par les actes litigieux, ne se
limitait pas à des activités de transport de marchandises ou de personnes, mais était communément compris comme une notion
transversale englobant toute activité qui se rapporte à... | 0 |
156 | 18. According to the Court’s case-law, the obligation laid down in the second paragraph of Article 296 TFEU to state reasons is an essential procedural requirement that must be distinguished from the question whether the reasoning is well founded, which goes to the substantive legality of the measure at issue (see judg... | 32. It follows from the foregoing that, contrary to the line of argument put forward by the applicants in the main proceedings, the payment of compensation by such a national body, as provided for under the First and Second Directives, cannot be regarded as the implementation of a guarantee scheme in respect of insuran... | 0 |
157 | 34 It should be observed at the outset that Article 226 EC enables the Commission to institute proceedings for failure to fulfil obligations each time it forms the view that a Member State has failed to fulfil an obligation under Community law, without its being required to draw distinctions based on the nature or grav... | 30. La Cour a toutefois précisé que, pour que des impôts, droits, prélèvements et taxes puissent relever de l’assiette de la TVA alors même qu’ils ne représentent pas de valeur ajoutée et qu’ils ne constituent pas la contrepartie économique de la livraison du bien, ils doivent présenter un lien direct avec cette livrai... | 0 |
158 | 28. In those circumstances, only a mark which departs significantly from the norm or customs of the sector and thereby fulfils its essential function of indicating origin is not devoid of any distinctive character for the purposes of Article 7(1)(b) of Regulation No 40/94 (see, in particular, Henkel v OHIM , paragraph... | 16 That question must be answered in the negative. | 0 |
159 | 15 The Italian Government has also contended that, even if electricity does constitute goods within the meaning of the Treaty, it is clear from the judgments in Case C-275/92 H.M. Customs and Excise v Schindler [1994] ECR I-1039 and Case C-260/89 ERT v DEP [1991] ECR I-2925 that the import and export of goods for the s... | 58 As regards the question whether the inspections carried out by the Commission were sufficiently representative, it must be observed that, as the Commission has argued without being contradicted by the Greek Government, those inspections concerned, in relation to the peaches and nectarines sector in Greece, all the p... | 0 |
160 | 39. The possible restrictions on the benefit of the exemptions provided for by Article 13A of the Sixth Directive may be imposed only in the context of the application of paragraph 2 of that provision (see Hoffmann , paragraph 39). Thus, when a Member State accords an exemption for certain services closely linked to sp... | 31 The Court does not need to examine the form of order sought against the Italian Republic for failing to notify the Commission of the measures implementing the decision since the Italian Republic did not in fact implement the decision within the prescribed period. | 0 |
161 | 122. The General Court first observed, in paragraph 169 of the judgment under appeal, that, according to settled case-law, the removal of unlawful State aid by means of recovery is the logical consequence of a finding that that aid is unlawful. The aim of obliging the Member State concerned to abolish aid found by the ... | 60. It should be noted that the Regulation provides for a certain number of mandatory rules of coordination intended to ensure, as expressed in recital 12 in the preamble thereto, the need for unity in the Community. In that system, the main proceedings have a dominant role in relation to the secondary proceedings, as ... | 0 |
162 | 24
This reasoning applies both to agreements conferring jurisdiction on the courts of a Member State and to those in favour of the courts of a third country, since the tacit prorogation of jurisdiction by virtue of the first sentence of Article 24 of Regulation No 44/2001 is based on a deliberate choice made by the p... | 19 This consequence results from the express will of the Community legislature. While the Commission's original proposal for the Directive provided that its provisions would apply `to rights which have not expired on or before 31 December 1994', the European Parliament amended that proposal by introducing new wording ... | 0 |
163 | 52. Furthermore, the derogations provided for in Articles 296 EC and 297 EC must, in accordance with settled case-law in respect of derogations from fundamental freedoms (see, inter alia, Case C‑503/03 Commission v Spain [2006] ECR I‑1097, paragraph 45; Case C‑490/04 Commission v Germany [2007] ECR I‑6095, paragrap... | 91. The Directive does not concern the choice of selection and recruitment procedures for filling positions and it cannot be relied on as the basis for a right actually to be recruited. The Directive does no more than require the recognition of qualifications obtained in one Member State in order to allow their holder ... | 0 |
164 | 33. However, although Member States retain the power to organise the conditions of affiliation to their social security schemes, they must none the less, when exercising that power, comply with European Union law. In particular, those conditions may not have the effect of excluding from the scope of the legislation at ... | 38 When an undertaking holding a dominant position imposes scales of fees for its services which are appreciably higher than those charged in other Member States and where a comparison of the fee levels has been made on a consistent basis, that difference must be regarded as indicative of an abuse of a dominant positio... | 0 |
165 | 24 The Court has held that, for the purposes of determining whether the transfer of an undertaking subject to an administrative or judicial procedure falls within the scope of the directive, the determining factor to be taken into consideration is the purpose of the procedure in question (judgment in D' Urso, paragraph... | 13 In the grounds of the judgments cited above, the Court found, essentially, that the application to the producers covered by Article 3a of a reduction rate of 40% which, far from corresponding to a value that was representative of the rates applicable to the producers who had delivered milk during the reference year ... | 0 |
166 | 32 It is settled case-law that persons other than those to whom a decision is addressed may claim to be individually concerned only if the decision affects them by reason of certain attributes peculiar to them or by reason of circumstances in which they are differentiated from all other persons and if, by virtue of tho... | 14 The principle that a reference quantity is attached to the land follows from Article 2 of Regulation No 857/84 read together with Article 12(c) and (d) of that regulation. | 0 |
167 | 20. The same is true of those importers of the product concerned whose resale prices were taken into account for the construction of export prices and who are consequently concerned by the findings relating to the existence of dumping (see judgments in Nashua Corporation and Others v Commission and Council , C‑133/87 ... | 49. En effet, la compétence de la Cour dans le cadre d’un pourvoi est limitée à l’appréciation de la solution légale qui a été donnée aux moyens débattus devant les premiers juges (voir arrêt Commission/Brazzelli Lualdi e.a., précité, point 59). Partant, la Cour est uniquement compétente, dans le cadre d’une telle proc... | 0 |
168 | 40
As the General Court recalled in paragraph 43 of the judgment under appeal, in accordance with settled case-law classification as ‘State aid’ requires all the following conditions to be fulfilled. First, there must be an intervention by the State or through State resources. Second, the intervention must be liable ... | 42. Enfin, s’agissant de l’argument de la République italienne tiré de l’impossibilité de récupérer les aides accordées à Sardegna Flotta Sarda en raison de l’état de cessation d’activité de cette dernière, il est de jurisprudence constante que le fait que des entreprises bénéficiaires sont en difficulté ou en faillite... | 0 |
169 | 46. As regards the obligation to state reasons, it is settled case-law that the Court of First Instance is not thereby required to provide an account that follows exhaustively and point by point all the reasoning articulated by the parties to the case. The reasoning may therefore be implicit on condition that it enable... | 16 A national rule that, where men and women who are candidates for the same promotion are equally qualified, women are automatically to be given priority in sectors where they are under-represented, involves discrimination on grounds of sex. | 0 |
170 | 43. The margin of appreciation left for the Member States by the Framework Agreement is indeed not unlimited, because it cannot in any event go so far as to compromise the objective or the practical effect of the Framework Agreement ( Adeneler and Others , paragraph 82, and Angelidaki and Others , paragraph 155). | 47. As regards the principle of equivalence, it does not appear from the file, nor has it been argued before the Court, that the limitation period provided for in Article 19(1) of the DPR No 633/72 does not comply with that principle. | 0 |
171 | 22 It must be pointed out in that regard that, in its judgment of 25 May 1971 in Case 80/70 Defrenne v Belgium (( 1971 )) ECR 445, paragraphs 7 and 8, the Court stated that consideration in the nature of social security benefits is not in principle alien to the concept of pay . However, the Court pointed out that this ... | 46. A product is also ‘presented for treating or preventing disease’ whenever any averagely well-informed consumer gains the impression, which, provided it is definite, may even result from implication, that the product in question should, having regard to its presentation, have the properties in question (see, to that... | 0 |
172 | 62. Since the case in the main proceedings falls within the scope of Article 39 EC, it is not necessary to rule on the interpretation of Articl e 18 EC (see, to that effect, Oteiza Olazabal , paragraph 26, and Alevizos, paragraph 80), and there is, therefore, no need to answer the fourth question.
Costs | 15 It is clear from the order for reference that Julius Fillibeck Söhne provides transport for its employees from their homes to their workplace when they are more than a certain distance apart and that the employees do not make any payment, nor is any sum deducted from their wages in respect of that service. | 0 |
173 | 36. It is admittedly true that the Court has also held that, where the European Union intends to implement a particular obligation assumed under the agreements concluded in the context of the World Trade Organisation (WTO) or where the European Union legal measure refers expressly to specific provisions of those agreem... | 50. The adjustment mechanism provided for in those articles is an integral part of the VAT deduction scheme established by Directive 2006/112. It is intended to enhance the precision of deductions so as to ensure the neutrality of VAT, with the result that transactions effected at an earlier stage continue to give rise... | 0 |
174 | 11. According to settled case-law of the Court, partial annulment of an EU act is possible only if the elements the annulment of which is sought may be severed from the remainder of the act (see, inter alia, judgment in Commission v Council , C‑29/99, EU:C:2002:734, paragraph 45, and judgment in Commission v Parliame... | 96. In accordance with the Cour de cassation’s own findings, the situation covered in the questions referred is that of the display of advertising links following the entry by internet users of a search term corresponding to the trade mark selected as a keyword. It is also common ground, in these cases, that those adve... | 0 |
175 | 48. Accordingly, it is not contrary to European Union law to require an operator to act in good faith and to take every step which could reasonably be asked of it to satisfy itself that the transaction which it is carrying out does not result in its participation in tax fraud ( Teleos and Others , paragraph 65, and Mah... | 58. Il convient de rappeler, à cet égard, que la protection de l’environnement constitue l’un des objectifs essentiels de la Communauté (voir arrêts du 7 février 1985, ADBHU, 240/83, Rec. p. 531, point 13; du 20 septembre 1988, Commission/Danemark, 302/86, Rec. p. 4607, point 8; du 2 avril 1998, Outokumpu, C‑213/96, R... | 0 |
176 | 72
Measures which restrict a fundamental freedom may be justified on public policy grounds only if they are necessary for the protection of the interests which they are intended to secure and only in so far as those objectives cannot be attained by less restrictive measures (see judgments of 14 October 2004 in Omega,... | 23. Toutefois, le pouvoir des États membres dans l’aménagement de nouvelles taxes n’est pas illimité. Il est, en effet, de jurisprudence constante que l’interdiction édictée à l’article 110 TFUE doit s’appliquer chaque fois qu’une imposition fiscale est de nature à décourager l’importation de biens originaires d’autres... | 0 |
177 | 24 More recently, the Court held in Case C-472/93 Spano and Others v Fiat Geotech and Fiat Hitachi [1995] ECR I-4321 that the Directive applied to the transfer of an undertaking declared to be in critical difficulties pursuant to Italian Law No 675 of 12 August 1977. It pointed out in particular that the purpose of a d... | 51. As regards the scope of the appeal provided for in Article 19(2) of Regulation No 343/2003, that regulation must be construed not only in the light of the wording of its provisions, but also in the light of its general scheme, its objectives and its context, in particular its evolution in connection with the system... | 0 |
178 | 14 In deciding on the merits of the application it should be borne in mind that the objective of the Community regulations governing the co-responsibility levy is to limit the structural surpluses on the cereals market and that that objective provides justification for imposing the levy only on the processing of cereal... | 88. Those various factors relating to the consumption of feta in the Member States tend to indicate that the name ‘feta’ is not generic in nature. | 0 |
179 | 116 Accordingly, where aid which a Member State wishes to authorise under a code is not notified during the period laid down by it for such notification, the Commission can no longer give a decision on the compatibility of that aid under that code (see the judgments in Case 214/83 Germany v Commission, cited above, par... | 24. Different treatment of resident and non-resident taxpayers cannot therefore in itself be categorised as discrimination within the meaning of the EC Treaty (see, to that effect, Wielockx , paragraph 19). | 0 |
180 | 44 Mr Henkel and the French Government have, however, submitted that Article 5(3) of the Brussels Convention refers to the place where the harmful event occurred and therefore presupposes, according to its actual terms, the existence of damage. They argue that the same conclusion is dictated by the Court's interpretati... | 19 Although direct taxation is a matter for the Member States, they must nevertheless exercise their direct taxation powers consistently with Community law (see Case C-279/93 Schumacker [1995] ECR I-225, paragraph 21; Case C-80/94 Wielockx [1995] ECR I-2493, paragraph 16; Case C-107/94 Asscher [1996] ECR I-3089, paragr... | 0 |
181 | 17 According to case-law that is well established, 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,... | 8 AS THE COURT HAS ALREADY HELD IN ITS JUDGMENT OF 24 MAY 1977 IN CASE 107/76 HOFFMANN-LA ROCHE ( 1977 ) ECR 957 , THE PURPOSE OF ARTICLE 177 IS TO ENSURE THAT COMMUNITY LAW IS INTERPRETED AND APPLIED IN A UNIFORM MANNER IN ALL THE MEMBER STATES . VIEWED IN THAT LIGHT THE PARTICULAR PURPOSE OF THE THIRD PARAGRAPH OF AR... | 1 |
182 | 51
However, the Court has already accepted that indirectly discriminatory national legislation restricting the grant to frontier workers of social advantages within the meaning of Article 7(2) of Regulation No 1612/68 where there is not a sufficient connection to the society in which they are pursuing their activitie... | 35 Consequently, it must be held that, by precluding by regulation or administrative practice on the grounds of their nationality employed or self-employed workers from other Member States and the members of their families from being attributed large-family status for the purpose of the award of special benefits for su... | 0 |
183 | 44. When such an economic entity infringes the competition rules, it is for that entity, in accordance with the principle of personal responsibility, to answer for that infringement (see, inter alia, Alliance One International and Standard Commercial Tobacco v Commission , paragraph 42, and Commission v Stichting Adm... | 30. It follows from the foregoing that the application is admissible.
Substance | 0 |
184 | 36. Secondly, the issue of classifying the connection between Mr Spies von Büllesheim and that company cannot be resolved on the basis of national law (see, by analogy, judgment in Kiiski , C‑116/06, EU:C:2007:536, paragraph 26). | 51. It is a feature of such use not only that no rent is paid but also that there is no genuine agreement on the duration of the right of enjoyment or the right of occupation of the dwelling, or to exclude third parties. | 0 |
185 | 25
In laying down in Articles 15(1) and 51(1)(a) of Regulation No 207/2009 a rule under which an EU trade mark that has not been used for a period of five years is to be revoked, the EU legislature, as is apparent from recital 10 of the regulation, intended to make preservation of the rights connected with an EU trad... | 43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC. | 0 |
186 | 33. Although in general the principle of legal certainty precludes a Community measure from taking effect from a point in time before its publication, it may exceptionally be otherwise where the purpose to be achieved so demands and where the legitimate expectations of those concerned are duly respected (see, to that e... | 42. Il convient, dès lors, d’apprécier la conformité du contrôle technique litigieux au regard de l’article 28 CE, en vérifiant si l’obligation de soumettre les véhicules d’occasion précédemment immatriculés dans d’autres États membres à un contrôle technique préalablement à leur immatriculation en Pologne constitue un... | 0 |
187 | 50. That conclusion is supported by the actual meaning of the term ‘generic’, as clarified by the case-law of the Court. The way in which the name of a product becomes generic is the result of an objective process, at the end of which that name, although referring to the geographical place where the product in question... | 18 LA COUR A CONSTATE QUE LES DEUX CATEGORIES DE PRODUITS PRESENTENT DES CARACTERISTIQUES DIFFERENTES, TANT DU FAIT DE LEURS QUALITES ORGANOLEPTIQUES QUE DU POINT DE VUE DE LEUR SUSCEPTIBILITE DE REPONDRE AUX MEMES BESOINS DES CONSOMMATEURS . LA COUR A DONC CONCLU QUE CES DEUX CATEGORIES DE PRODUITS NE SONT PAS SIMILAI... | 0 |
188 | 32. A difference in treatment of that kind can be justified only if it is based on objective considerations that are independent of the nationality of the persons concerned and proportionate to the legitimate aim of the national provisions (Case C-237/94 O’Flynn [1996] ECR I-2617, paragraph 19, and Case C-138/02 Colli... | 23. À cet égard, il est constant que, à la date à laquelle le délai fixé dans l’avis motivé est venu à expiration, les directives 89/665 et 92/13 ainsi que la législation française y afférente trouvaient encore à s’appliquer et, partant, un recours fondé sur le défaut de transposition de ces directives n’était pas dépo... | 0 |
189 | 38
It is true that the increase in the use of renewable energy sources for the production of electricity constitutes one of the important components of the package of measures needed in order to reduce greenhouse gas emissions, which are amongst the main causes of climate change that the European Union and its Member... | 81. It is also clear from Article 194(1)(c) TFEU that the development of renewable energy is one of the objectives that must guide EU energy policy. | 1 |
190 | 10IN PARAGRAPH 15 OF THE DECISION IN THAT CASE IT WAS ALSO HELD THAT BENEFITS IN KIND FOR WHICH THE WORKER IS AUTHORIZED TO GO TO ANOTHER MEMBER STATE ' ' COVER ALL TREATMENT CALCULATED TO BE EFFECTIVE FOR THE SICKNESS OR DISEASE FROM WHICH THE PERSON CONCERNED SUFFERS ' ' , AND IN PARAGRAPH 16 IT WAS HELD TO FOLLOW TH... | Il importe de rappeler que, selon une jurisprudence constante, l’existence d’un manquement doit être appréciée en fonction de la situation de l’État membre telle qu’elle se présentait au terme du délai fixé dans l’avis motivé et que les changements éventuels intervenus par la suite ne sauraient être pris en compte par ... | 0 |
191 | 118
An undertaking which has participated in such a single and complex infringement of that kind by its own conduct, which fell within the definition of an ‘agreement’ or ‘concerted practice’ having an anticompetitive object within the meaning of Article 101(1) TFEU and was intended to help bring about the infringeme... | 157. An undertaking which has participated in such a single and complex infringement, by its own conduct, which meets the definition of an agreement or concerted practice having an anti-competitive object within the meaning of Article 81(1) EC and was intended to help bring about the infringement as a whole, may also b... | 1 |
192 | 22 It is also clear from the Court's case-law (see, to that effect, in particular, Joined Cases 87/77, 130/77, 22/83, 9/84 and 10/84 Salerno and Others v Commission and Council [1985] ECR 2523, paragraph 56; Case 294/83 Les Verts v Parliament [1986] ECR 1339, paragraph 28; Case 242/87 Commission v Council [1989] ECR 14... | 29. Consequently, and as is apparent from the seventh recital in the preamble to the Directive, for the application of the Directive, products which are not held for private purposes must necessarily be regarded as being held for commercial purposes. | 0 |
193 | 16
In that regard, the Court has already held that it must in principle confine its examination to the matters which the referring court has decided to submit to it in its request for a preliminary ruling. Thus, as regards the application of the relevant national legislation, the Court must proceed on the basis of th... | 36. In that regard, it should be recalled, first, that, according to clause 1(a) of the framework agreement, its objective is to ‘improve the quality of fixed-term work by ensuring the application of the principle of non-discrimination’. Similarly, the preamble to the framework agreement states that it ‘illustrates the... | 0 |
194 | 61. In those circumstances, there is no need to answer the third and fourth questions.
Costs | 56
The tasks that have been allocated to the ECB under the ESM Treaty consist in assessing the urgency of requests for stability support (Article 4(4)), participating in the meetings of the Board of Governors and the Board of Directors as an observer (Articles 5(3) and 6(2)) and, in liaison with the Commission, asses... | 0 |
195 | 17 In the absence of Community rules governing the matter, it is for the domestic legal system of each Member State to designate the courts and tribunals having jurisdiction and to lay down the detailed procedural rules governing actions for safeguarding rights which individuals derive from the direct effect of Communi... | 83. De plus, en l’espèce, l’allégation selon laquelle le Tribunal aurait méconnu le principe d’égalité de traitement compte tenu de l’inexistence d’un tel seuil plancher est trop générale et imprécise pour pouvoir faire l’objet d’une appréciation juridique (voir, en ce sens, arrêts du 8 juillet 1999, Hercules Chemicals... | 0 |
196 | 46. In this connection, it is true that preventing possible tax evasion, avoidance and abuse is an objective recognised and encouraged by Directive 2006/112 and European Union law cannot be relied on for fraudulent or abusive ends (see, inter alia, Case C-255/02 Halifax and Others [2006] ECR I-1609, paragraphs 68 and ... | 15 Furthermore, Article 22 ( 8 ) of the Sixth Directive provides that "... Member States may impose other obligations which they deem necessary for the correct levying and collection of the tax and for the prevention of fraud ". In doing so, Member States are not required to use the procedure laid down in Article 27 of... | 0 |
197 | 29. Une marque fait l’objet d’un «usage sérieux» lorsqu’elle est utilisée, conformément à sa fonction essentielle qui est de garantir l’identité d’origine des produits ou des services pour lesquels elle a été enregistrée, aux fins de créer ou de conserver un débouché pour ces produits et services, à l’exclusion d’usage... | 62. As regards the obligation to reimburse those costs, it must be recalled that according to recitals 2, 7, 8, 10 and 11 in the preamble to Regulation No 1206/2001 the aim of the regulation is to make the taking of evidence in a cross-border context simple, effective and rapid. The taking, by a court of one Member Sta... | 0 |
198 | 51. Furthermore, and above all, the European Union legislation on the coordination of national social security legislations, taking account in particular of its underlying objectives, cannot, except in the case of an express exception in conformity with those objectives, be applied in such a way as to deprive a migrant... | 31. Accordingly, as rightly observed by, inter alia, the Hungarian, Austrian and Finnish Governments and by the Commission of the European Communities, only those contracts awarded by an entity which is a ‘contracting entity’ within the meaning of Directive 2004/17, in connection with and for the exercise of activities... | 0 |
199 | 28. It follows that, where, without initiating the formal investigation procedure under Article 88(2) EC, the Commission finds, on the basis of Article 88(3) EC, that aid is compatible with the common market, the persons intended to benefit from those procedural guarantees may secure compliance therewith only if they a... | 50. Having regard to the objective of protection of public health pursued by the EU rules on medicinal products for human use and thus recalled, the terms ‘prepared industrially’ and ‘manufactured by a method involving an industrial process’ cannot be interpreted narrowly. Those terms must therefore include, at the ver... | 0 |
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