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34. In this connection, it is to be noted first of all that Article 50 of the Charter does not preclude a Member State from imposing, for the same acts of non-compliance with declaration obligations in the field of VAT, a combination of tax penalties and criminal penalties. In order to ensure that all VAT revenue is co...
33. Cependant, le caractère raisonnable d’un délai ne saurait être examiné par référence à une limite maximale précise, déterminée de manière abstraite (voir, en ce sens, arrêt du 15 octobre 2002, Limburgse Vinyl Maatschappij e.a./Commission, précité, point 192).
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20. At the outset, it should be noted that, even though, formally, the referring court has limited its questions to the interpretation of Article 18 TFEU and Article 20(2)(a) TFEU, such a situation does not prevent the Court from providing the referring court with all the elements of interpretation of European Union la...
49. That conclusion is, moreover, endorsed by the explanatory memorandum to the proposal for the Sixth Directive ( Bulletin of the European Communities , supplement 11/73, p. 13) in which the Commission observes that ‘when payments on account are received prior to the chargeable event, receipt of these amounts gives ri...
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119. The effectiveness of the judicial review guaranteed by Article 47 of the Charter also requires that, as part of the review of the lawfulness of the grounds which are the basis of the decision to list or to maintain the listing of a given person in Annex I to Regulation No 881/2002 (the Kadi judgment, paragraph 33...
21. Selon une jurisprudence constante, la Cour est compétente pour statuer sur les demandes de décision préjudicielle portant sur des dispositions du droit de l’Union dans des situations dans lesquelles les faits au principal se situent en dehors du champ d’application du droit de l’Union, mais dans lesquelles le droit...
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55. Where the tax authorities find that the right to deduct has been exercised fraudulently, they are permitted to claim repayment of the deducted sums retroactively (see, inter alia, Case 268/83 Rompelman [1985] ECR 655, paragraph 24; Case C‑110/94 INZO [1996] ECR I-857, paragraph 24; and Gabalfrisa , paragraph 46)....
38. On the other hand, Article 12(3) of Regulation No 2201/2003 establishes a prorogation of jurisdiction rule which allows the courts of a Member State other than that in which the child is habitually resident to hear applications in matters of parental responsibility concerning that child, even if no matrimonial proc...
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82. First, as the Court has repeatedly held, the principle of liability on the part of a Member State for damage caused to individuals as a result of breaches of Community law for which the State is responsible is inherent in the system of the Treaty (see, in particular, Joined Cases C-6/90 and C-9/90 Francovich and...
27 Thus, even on the assumption that the charges at issue in the main proceedings are generally or almost generally applicable in the federal Länder in question, that would not suffice for them to be classified as turnover taxes within the meaning of Article 33 of the Sixth Directive, inasmuch as they are not levied on...
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33. Having regard to that objective, the aforesaid obligation is limited by the possibility, to be provided for by the Member States in their national legal systems, of correcting any tax improperly invoiced where the issuer of the invoice shows that he acted in good faith or where he has, in sufficient time, wholly el...
18 SINCE NEITHER VOMVYX P.V . SVOLOPOULOS AND CHR . KOUTROUBIS A.E . NOR UNICOT HELLAS A.E . PROVIDED EVIDENCE IN THAT RESPECT , THE APPLICATION MUST BE DECLARED INADMISSIBLE IN SO FAR AS THEY ARE CONCERNED .
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44. In the present case, the fact remains that a general prohibition on the sale or use of equipment designed to increase the power and/or speed of mopeds, as in the case in the main proceedings, may impede the free movement of these goods (see, by analogy, Case C-110/05 Commission v Italy [2009] ECR I‑519, paragraph ...
29 Thus, under the combined provisions of Directive 64/433, as reenacted by Directive 91/497, and Directive 89/662, the measures for the detection of a pronounced sexual odour in uncastrated male pigs have been harmonised at Community level.
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18. Accordingly, the Court has ruled in particular that Article 49 EC precludes the application of national rules making reimbursement of medical costs incurred in another Member State subject to a system of prior authorisation where it is apparent that such a system deters, or prevents, insured persons from approachi...
15 It is evident from the judgment in Case C-126/88 Boots Company [1990] ECR I-1235, paragraphs 15 and 16, that before the application of Article 11A(1)(a) of the Sixth Directive can be accepted, the application of Article 11A(2)(b) thereof must be excluded.
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94. The ne bis in idem principle must be observed in proceedings for the imposition of fines under competition law (see, to that effect, 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, paragrap...
50. It should be noted, first of all, that the principle of non bis in idem , also enshrined in Article 4 of Protocol No 7 to the European Convention for the Protection of Human Rights and Fundamental Freedoms, constitutes a fundamental principle of Community law the observance of which is guaranteed by the judicature ...
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203. In the absence of Community rules on the refund of national charges levied though not due, 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 der...
Dans cette perspective, il convient de tenir compte du fait que, s’agissant de vérifier l’application correcte, en pratique, des dispositions nationales destinées à assurer la mise en œuvre effective des directives, dont celles adoptées dans le domaine de l’environnement, la Commission, qui ne dispose...
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45 S'agissant de la violation du principe de protection de la confiance légitime, la Cour a également jugé que les dispositions des règlements nos 565/80 et 3665/87 ne pouvaient faire naître d'espoir légitime autre que celui de bénéficier du droit à la restitution dans les limites dans lesquelles il a été prévu (voir a...
39. For the sake of completeness, it must be noted that, as recitals 3, 21 and 24 in the preamble to Regulation No 1782/2003 make clear, environmental protection forms part of the objectives of the single payment scheme. The Court has also held that environmental protection, one of the essential objectives of the Europ...
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21. The abolition of restrictions on freedom of establishment also applies to restrictions on the setting up of agencies, branches or subsidiaries by nationals of any Member State established in the territory of another Member State (Case 270/83 Commission v France [1986] ECR 273, paragraph 13, and Royal Bank of ...
63 In view of the foregoing, the answer to the third part of the second question must be that, in order to decide whether procedural rules are equivalent, the national court must verify objectively, in the abstract, whether the rules at issue are similar taking into account the role played by those rules in the procedu...
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34 With regard to the latter condition, it is apparent from Article 2(1) of Directive 80/987 that such a ‘state of insolvency’ requires, first, that the laws, regulations and administrative provisions of the Member State concerned establish a procedure to satisfy collectively the claims of creditors, second, that it ...
33. À titre liminaire, il y a lieu de relever que le Tribunal a constaté à bon droit qu’il est habilité à examiner d’office le respect du délai de recours, celui-ci étant d’ordre public (voir arrêt du 7 juillet 1971, Müllers/CES, 79/70, Rec. p. 689, point 6, et ordonnance du 9 juillet 2009, Fornaci Laterizi Danesi/Comm...
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38. Thus, Article 11(1)(a) of Directive 90/434 reflects the general Community law principle that abuse of rights is prohibited. Individuals must not improperly or fraudulently take advantage of provisions of Community law. The application of Community legislation cannot be extended to cover abusive practices, that is t...
61. Nor is there any indication that the fact that the Commission did not inform Dalmine during the investigation stage that it was in possession of the minutes might have an impact on Dalmine’s subsequent possibilities of defending itself during the administrative procedure initiated by the notification of the stateme...
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109 Secondly, even when submitting its application, Hoechst was in a position to provide the Court of First Instance with at least minimum evidence of the expediency of measures of organisation of procedure or inquiry for the purposes of the proceedings in order to prove that the Polypropylene Decision had been adopted...
55 THAT ARGUMENT CANNOT BE ACCEPTED EITHER . AS THE COMMISSION HAS RIGHTLY OBSERVED , RECOGNITION OF SUCH AN OBLIGATION WOULD BE TANTAMOUNT TO CONFERRING AN UNJUSTIFIED COMPETITIVE ADVANTAGE ON UNDERTAKINGS LEAST WELL ADAPTED TO THE CONDITIONS OF THE MARKET .
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31. However, the fact that a national court has, formally speaking, worded the question referred for a preliminary ruling with reference to certain provisions of European Union law does not preclude the Court from providing to the national court all the guidance on points of interpretation which may be of assistance in...
50 The same applies to pleas alleging an infringement of essential procedural requirements, such as that alleging an infringement of the obligation to state the reasons for a measure.
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57. It is necessary to point out that, even though the national court does not refer to Article 18 EC in the wording of its preliminary question, the Court is not thereby precluded from providing the national court with all those elements for the interpretation of Community law which may be of assistance in adjudicatin...
67. In that connection, it must be acknowledged that the grant of exclusive rights to operate games of chance via the internet to a single operator, such as Santa Casa, which is subject to strict control by the public authorities, may, in circumstances such as those in the main proceedings, confine the operation of gam...
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29. The Court has already held that the OCTs are subject to the special association arrangements set out in Part Four of the Treaty, with the result that, failing express reference, the general provisions of the Treaty, whose territorial scope is in principle confined to the Member States, do not apply to them (see Cas...
36. Objectives of the kind mentioned by the German Government and the referring court clearly belong to employment and labour market policy within the meaning of Article 6(1) of Directive 2000/78.
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73. Further, in accordance with the principle of the precedence of European Union law, provisions of the FEU Treaty and directly applicable measures of the institutions have the effect, in their relations with the internal law of the Member States, merely by entering into force, of rendering automatically inapplicable ...
57. As regards the effect on the application of Article 101 TFEU of the fact that the OTOC does not seek to make a profit, it should be noted that that does not prevent an entity which carries out operations on the market from being considered an undertaking, where the corresponding offer of services exists in competit...
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28. According to settled case-law, in the context of the application of the principle of the free movement of goods, the Treaty does not affect the existence of rights recognised by the legislation of a Member State in matters of intellectual property, but only restricts, depending on the circumstances, the exercise of...
31. Selon ces dispositions, le Tribunal est seul compétent, d’une part, pour constater les faits, sauf dans le cas où l’inexactitude matérielle de ses constatations résulterait des pièces du dossier qui lui ont été soumises, et, d’autre part, pour apprécier ces faits. Lorsque le Tribunal a constaté ou apprécié les fait...
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16. Moreover, it must be noted, first, that Article 7 of Directive 2003/88 is not one of the provisions from which the directive expressly allows derogation (see Schultz-Hoff and Others , EU:C:2009:18, paragraph 24), and, second, that that directive treats entitlement to annual leave and to a payment on that account as...
37. According to settled case-law, Community law does not detract from the powers of the Member States to organise their social security systems (see, in particular, Case C‑158/96 Kohll [1998] ECR I‑1931, paragraph 17; Case C‑157/99 Smits and Peerbooms [2001] ECR I‑5473, paragraph 44; and Case C‑372/04 Watts [2006] ...
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69. However, as the Court has already held and in so far as Directive 2009/28 had already entered into force at the time of the facts in the main proceedings, the interpretation of that directive sought by the referring court must be regarded as being useful to that court (see, to that effect, Joined Cases C‑261/07 and...
70. Ainsi, en l’espèce, le Tribunal a rappelé, au point 143 de l’arrêt attaqué, qu’une demande de mesures d’instruction présentée après la clôture de la procédure orale ne peut être retenue que si elle porte sur des faits de nature à exercer une influence décisive sur la solution du litige et que l’intéressé n’avait pu...
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48 It is true that the Memorandum of Understanding leaves Romania some discretion in deciding what measures are most likely to lead to performance of those undertakings. However, on the one hand, where a Member State adopts measures in the exercise of the discretion conferred upon it by an act of EU law, it must be r...
43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC.
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37 That view is not affected by the German Government's argument that the two directives are so detailed that the national authorities could recognize, and individuals perceive, the right to freedom of movement on the basis of their provisions alone. The right of persons to rely in law on a directive against a Member ...
38. It must be observed at the outset that that clarification is not to be understood as referring to all disruptions in trade. First, any screening procedure is liable to result in some such disruptions, such as delays for example, however minor they may be.
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54 According to the Court, the imposition of a system of strict liability is not disproportionate in relation to the objectives pursued if that system is such as to encourage the persons concerned to comply with the provisions of a regulation and where the objective pursued is a matter of public interest which may ju...
Aux points 117 à 119 de l’arrêt attaqué, le Tribunal a répondu au deuxième moyen du recours d’Odile Jacob, tiré du défaut de base légale de la décision litigieuse. Il a constaté en substance que, dès lors que le recours introduit devant le Tribunal contre la décision 2004/422 avait fait l’objet d’un r...
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30. Community policy on the environment, to which the legislative act at issue in the main proceedings relates, and one of whose principal objectives is the protection of the environment, aims, in accordance with Article 174(2) EC, at a high level of protection and is based in particular on the precautionary principle,...
46. That conclusion is supported both by the subject-matter and purpose of short-term incapacity benefit in youth and by the basis on which it is calculated and the conditions for granting it (see, by analogy, Case 171/82 Valentini [1983] ECR 2157, paragraph 13; De Cuyper , paragraph 25; and Petersen , paragraph 21).
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24 Since the Luxembourg company is involved on a stable and continuous basis in the economic life of Italy, that situation falls within the provisions of the chapter of the Treaty on freedom of establishment, namely Articles 52 to 58, and not those of the chapter concerning services (see, to that effect, Case 2/74 Reyn...
44. Il convient de rappeler que, selon une jurisprudence constante, le principe de sécurité juridique, qui a pour corollaire celui de la protection de la confiance légitime, exige qu’une législation entraînant des conséquences défavorables à l’égard des particuliers soit claire et précise et que son application soit pr...
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18. Even though, according to their wording, the provisions concerning freedom of establishment are aimed at ensuring that foreign nationals are treated in the host Member State in the same way as nationals of that State, they also prohibit the State of origin from hindering the establishment in another Member State of...
66. However, the Community Courts are required to verify whether the action for compensation before them has as its subject-matter a claim for damages based objectively and overall on rights and obligations of a contractual nature or of a non-contractual nature. For those purposes, as the Advocate General has pointed o...
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46. In the absence of an EC Treaty definition of ‘movement of capital’ within the meaning of Article 56(1) EC, the Court has acknowledged the indicative value of the nomenclature of movements of capital set out in Annex I to Council Directive 88/361/EEC of 24 June 1988 for the implementation of Article [67] of the Trea...
22 IT FOLLOWS THAT AN UNDERTAKING CANNOT CLAIM A VESTED RIGHT TO THE MAINTENANCE OF AN ADVANTAGE WHICH IT OBTAINED FROM THE ESTABLISHMENT OF THE COMMON ORGANIZATION OF THE MARKET AND WHICH IT ENJOYED AT A GIVEN TIME . IN THOSE CIRCUMSTANCES A REDUCTION IN SUCH AN ADVANTAGE CANNOT BE CONSIDERED AS CONSTITUTING AN INFRIN...
0
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55. However, the Court held, in paragraph 61 of its judgment in Case C‑295/02 Gerken [2004] ECR I-6369, that Article 2(2) of Council Regulation (EC, Euratom) No 2988/95 of 18 December 1995 on the protection of the European Communities’ financial interests is to be interpreted as meaning that where, in an application f...
53. None the less, the Court must ascertain whether the restrictive measure goes beyond what is necessary to attain the objectives pursued.
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41. That legal basis is designed to fill the gap where no specific provisions of the Treaty confer on the Community institutions express or implied powers to act, if such powers appear none the less to be necessary to enable the Community to carry out its functions with a view to attaining one of the objectives laid do...
105. Toutefois, ces circonstances sont dénuées de pertinence, dès lors qu’il ressort clairement du dossier que l’organisation des ressources humaines dépend de chaque bureau de liquidation. Le personnel employé dans lesdits bureaux ne fait pas partie des effectifs des Communautés autonomes et n’a aucun lien direct avec...
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51 As regards the proportionality of the restriction at issue, it is settled case-law that requirements imposed on the providers of services must be appropriate to ensure achievement of the intended aim and must not go beyond what is necessary in order to achieve that aim (see, in particular, Collectieve Antennevoorzie...
39 La directive 2009/103 impose aux États membres l’obligation d’adopter des mesures garantissant que la victime d’un accident de la circulation et le détenteur du véhicule en cause dans cet accident soient protégés. Selon son considérant 12, cette directive a pour objectif général d’assurer la protection des victime...
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50 With regard to the question whether Article 16 of the Charter precludes the possibility, for a NRA, to require an operator to update its prices on an annual basis and to submit them for periodic monitoring, it is appropriate to recall that, according to the settled case-law of the Court, the protection afforded by...
28. According to the case-law of the Court, the freedom to conduct a business is not absolute. It may be subject to a broad range of interventions on the part of public authorities which may limit the exercise of economic activity in the public interest (see, to that effect, Sky Österreich , paragraphs 45 and 46 and th...
1
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45. As regards the possibility, under Article 183 of the VAT Directive, of providing that excess VAT is to be carried forward to the following tax period or refunded, the Court has made it clear that, the conditions for the refund of excess VAT cannot undermine the principle of fiscal neutrality by making the taxable p...
30. Secondly, it follows from the wording of Note 5(E) to Chapter 84 of the CN that the ‘specific function’ performed by a machine working with an automatic data-processing machine must be a function ‘other than data-processing’. Since the combined cards are designed to transfer data between a number of computers and,...
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36. First of all, it is apparent from Case C‑66/99 D. Wandel [2001] ECR I‑873, paragraphs 35 to 38 and 45 – a judgment given in relation to imported goods intended for release for free circulation – that those goods remain in temporary storage until released and that their customs status does not change until they are...
4 THE FACT THAT THE SAID PROVISION EVEN REFERS TO PERSONS WHO COME OR HAVE COME UNDER THE LEGISLATION OF A SINGLE MEMBER STATE SHOWS THAT, FAR FROM REFERRING SOLELY TO MIGRANT WORKERS WITHIN THE STRICT MEANING OF THE TERM, THE REGULATION IS APPLICABLE TO ANY WAGE - EARNER OR ASSIMILATED WORKER WHO FINDS HIMSELF IN ONE ...
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39. Likewise, the simple acquisition and the mere sale of other negotiable securities cannot amount to exploitation of an asset for the purpose of obtaining income on a continuing basis, the only consideration for those transactions consisting of a possible profit on the sale of those securities (see EDM , paragraph 58...
82. The competent authorities enjoy a wide margin of discretion in that regard. Nevertheless, it is necessary to determine whether the restrictions placed upon intra-Community trade are proportionate in the light of the legitimate objective pursued, namely, in the present case, the protection of fundamental rights.
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27 That argument cannot be upheld, either. The right to property is certainly one of the fundamental rights whose observance is ensured by the Court. Such rights are not, however, absolute rights but must be considered in relation to their social function. Consequently, restrictions may be imposed on the exercise of...
76. By these questions, the referring courts ask in essence whether, on a proper construction of Articles 34 TFEU, 36 TFEU and 56 TFEU, those articles preclude legislation of a Member State which makes it unlawful to import into and sell and use in that State foreign decoding devices which give access to an encrypted s...
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60 Nevertheless, the Court has taken the view that, in order to determine whether it has jurisdiction, it should examine the conditions in which the case was referred to it by the national court. The spirit of cooperation which must prevail in the preliminary-ruling procedure requires the national court, for its part, ...
34 However, Sardegna Lines is in a different position. It is concerned by Decision 98/95 not only by virtue of being an undertaking in the shipping sector in Sardinia and a potential beneficiary of the aid scheme for Sardinian shipowners but also by virtue of being an actual beneficiary of individual aid granted under ...
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10. En outre, il convient également de rappeler qu’un État membre ne saurait exciper de dispositions, pratiques ou situations de son ordre juridique interne pour justifier l’inobservation des obligations et délais prescrits par une directive (arrêts du 7 décembre 2000, Commission/Italie, C‑423/99, Rec. p. I‑11167, poin...
46 In the third place, the system of exemptions, as a support measure for local production, which encounters difficulties as a result of its isolation and distance from metropolitan France, is subject to strict conditions.
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24. In the light of the objectives of proximity and predictability, the Court held that the rule set out in the first indent of Article 5(1)(b) of the regulation is also applicable where there are several places of delivery of goods within a single Member State, since one court must have jurisdiction to hear all the cl...
59. In that regard, it should be observed first of all that, in accordance with recital 20 to Directive 98/8, close coordination should be ensured with other Community legislation and in particular with Directive 91/414.
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19. The issue of whether that activity is designed to obtain income on a continuing basis is an issue of fact which must be assessed having regard to all the circumstances of the case, which include the nature of the property concerned (see Case C‑263/11 Rēdlihs [2012] ECR I‑0000, paragraph 33).
52 None of those arguments can be upheld.
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88 The Court of Justice has nevertheless held that judicial review is limited with regard to whether a measure comes within the scope of Article 107(1) TFEU, in a case where the appraisals by the Commission are technical or complex in nature (judgment of 21 June 2012, BNP Paribas and BNL v Commission, C‑452/10 P, EU:...
22 However, that criterion does not serve to include substances such as certain cosmetics which, while having an effect on the human body, do not significantly affect the metabolism and thus do not strictly modify the way in which it functions.
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104. However, a requirement of establishment is the very negation of the freedom to provide services and has the result of depriving Article 56 TFEU of all effectiveness (see, to that effect, Case 205/84 Commission v Germany EU:C:1986:463, paragraph 52, and Case C‑546/07 Commission v Germany EU:C:2010:25, paragraph...
12 Furthermore, it has been held on several occasions that the first paragraph of Article 95 is infringed where the taxation on the imported product and that on the similar domestic product are calculated in a different manner on the basis of different criteria which lead, if only in certain cases, to higher taxation b...
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31. It is clear that Ms Schulz-Delzers left France in order to reside in Germany and her status as worker within the meaning of Article 39 EC is not in dispute. Thus, it is in the light only of Article 39 EC that it is necessary to examine the questions referred (see, to that effect, inter alia, Leyman , paragraphs 18 ...
20. According to settled case-law, Article 18 EC, which sets out generally the right of every citizen of the Union to move and reside freely within the territory of the Member States, finds specific expression in Article 39 EC in relation to freedom of movement for workers (see Case C‑392/05 Alevizos [2007] ECR I‑3505...
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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...
55. In the light of the foregoing observations, the answer to the first question must be that Article 2 of the Directive must be interpreted as meaning that a trade mark may consist of a sign which is not in itself capable of being perceived visually, provided that it can be represented graphically, particularly by mea...
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36. It is clear from those provisions that a ‘body governed by public law’ is any body which, firstly, was established for the specific purpose of meeting needs in the general interest, not having an industrial or commercial character, secondly, has legal personality and, thirdly, is financed, for the most part, by the...
35. Article 234 EC provides that the Court has jurisdiction to give preliminary rulings concerning the validity and interpretation of acts of the Community institutions and the European Central Bank.
0
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62 Those guarantees of independence and impartiality require rules, particularly statutory and procedural rules, in order to dismiss any reasonable doubt in the minds of individuals as to the imperviousness of that body to external factors and its neutrality with respect to the interests before it (see, to that effec...
31 In paragraphs 9 and 10 of Merck, the Court then stated that it followed from the definition of the specific purpose of a patent that the substance of a patent right lies essentially in according the inventor an exclusive right to put the product on the market for the first time, thereby allowing him a monopoly in ex...
0