ddrg/super_eurlex huggingface dataset:
Judgment of the Court (Third Chamber) of 18 July 2007 – Commission v Spain

(Case C‑501/04)

Failure of a Member State to fulfil obligations – Direct insurance other than life assurance and direct life assurance – Directives 92/49/EEC and 2002/83/EC – Portfolio transfer system – Right to cancel – Admissibility

1. Actions for failure to fulfil obligations – Application initiating proceedings – Statement of subject-matter and pleas in law – Formal requirements (Art. 226 EC; Statute of the Court of Justice, Art. 21; Rules of Procedure of the Court of Justice, Art. 38(1)(c)) (see para. 23)

2. Actions for failure to fulfil obligations – Subject-matter of the dispute – Determination during the pre-litigation procedure (Art. 226 EC) (see paras 24-25)

3. Freedom of movement for persons – Freedom of establishment – Freedom to provide services – Direct insurance other than life assurance and direct life assurance – Directives 92/49 and 2002/83 (European Parliament and Council Directive 2002/83, Art. 14(5); Council Directive 92/49, Art. 12(6)) (see paras 40-42)

Re:

Failure to fulfil obligations – Failure to fulfil obligations under Article 12(6) of Council Directive 92/49/EEC of 18 June 1992 on the coordination of laws, regulations and administrative provisions relating to direct insurance other than life assurance and amending Directives 73/239/EEC and 88/357/EEC (third non-life assurance directive) (OJ 1992 L 228, p. 1) and Article 14(5) of Directive 2002/83/EC of the European Parliament and of the Council of 5 November 2002 concerning life assurance (OJ 2002 L 345, p. 1) – National legislation discriminating against insurers from other Member States.

Operative part

The Court:

Dismisses the action.
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1. Preliminary rulings – Jurisdiction of the Court – Limits

(Art. 234 EC)

2. Common customs tariff – Tariff headings – Pizza mozzarella in block form stored for one to two weeks at a low temperature – Classification under subheading 0406 10 of the Combined Nomenclature

Summary

1. When the Court is requested to give a preliminary ruling on a matter of tariff classification, its task is to provide the national court with guidance on the criteria which will enable the latter to classify the products at issue correctly in the Combined Nomenclature, rather than to effect that classification itself, a fortiori since the Court does not necessarily have available to it all the information which is essential in that regard. In any event, the national court is in a better position to do so.

(see para. 19)

2. Subheading 0406 10 of the Combined Nomenclature in Annex I to Regulation No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended by Regulation No 1832/2002, must be interpreted as meaning that it applies to pizza mozzarella in block form that was stored after its manufacture for one to two weeks at 2 to 4°C unless that storage is sufficient for such mozzarella to undergo a process at the end of which it has acquired one or more new objective characteristics or properties, in particular with regard to its composition, appearance or taste. It is for the national court to determine whether those conditions are satisfied.

(see para. 37, operative part)
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Common Customs Tariff – Tariff headings – Subheading 9503 90 32 (other toys of plastics, not mechanically operated)

(Commission Regulation No 442/2000)

Summary

Subheading 9503 90 32 (other toys of plastics, not mechanically operated) of the Combined Nomenclature of the Common Customs Tariff, in the version set out in Regulation No 1832/2002 amending Annex I to Regulation No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff must be interpreted as meaning that it covers gas‑filled balloons made of aluminised, bonded plastic foil, the plastic foil forming the exterior of the balloon, such as those described in point 3 of the table set out in the Annex to Regulation No 442/2000 concerning the classification of certain goods in the Combined Nomenclature.

The classification decided upon by the Commission in that regulation is applicable by analogy to balloons having the same composition, but in which the plastic foil forms the inside of the balloon.

(see paras 16, 28, 33, 35, operative parts 1 and 2)
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Approximation of laws – Copyright and related rights – Rental and lending right in respect of protected works – Directive 92/100

(Council Directive 92/100, Arts 1 and 5)

Summary

A Member State which exempts almost all, if not all, categories of establishments undertaking the public lending of works protected by copyright from the obligation to pay remuneration to authors for the lending carried out fails to fulfil its obligations under Articles 1 and 5 of Directive 92/100 on rental right and lending right and on certain rights related to copyright in the field of intellectual property.

The objective of the Directive is to guarantee that authors and performers receive appropriate income and recoup the especially high and risky investments required particularly for the production of phonograms and films. Concerning in that respect the scope of Article 5(3) of the directive, according to which Member States may exempt ‘certain categories of establishments’ from payment of the remuneration to authors in respect of public lending provided for in Article 5(1), exempting almost all, if not all, categories of establishments which engage in such lending from the obligation laid down in Article 5(1) would deprive authors of remuneration allowing them to recoup their investments, with inevitable repercussions for the creation of new works.

Moreover, the expression ‘certain categories of establishments’ in Article 5(3) is to be understood as meaning that it refers to a concept which is quantitative in nature. Thus, only a limited number of categories of establishments potentially required to pay remuneration pursuant to Article 5(1) are capable of being exempt from that requirement.

(see paras 24, 26-27, 32, 43, operative part)
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Tax provisions – Harmonisation of laws – Turnover taxes – Common system of value added tax – Taxable amount

(Council Directive 77/388, Art. 11A(1)(c))

Summary

Article 11A(1)(c) of Sixth Directive 77/388 on the harmonisation of the laws of the Member States relating to turnover taxes, as amended by Directive 95/7, is to be interpreted as meaning that it does not preclude the taxable amount for value added tax in respect of the private use of part of a building treated by a taxable person as forming, in its entirety, part of the assets of his business from being fixed at a portion of the acquisition or construction costs of the building, established in accordance with the length of the period for adjustment of deductions concerning value added tax provided for in Article 20 of that directive. That taxable amount must include the costs of acquiring the land on which the building is constructed when that acquisition has been subject to VAT and the taxable person has deducted that tax.

(see para. 53, operative part)
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1. Social policy – Male and female workers – Equal pay

(Art. 141 EC; Council Directive 97/80)

2. Social policy – Male and female workers – Equal pay

(Art. 141 EC; Council Directive 97/80)

Summary

1. Article 141 EC is to be interpreted as meaning that, where recourse to the criterion of length of service as a determinant of pay leads to disparities in pay, in respect of equal work or work of equal value, between the men and women to be included in the comparison, since, as a general rule, recourse to the criterion of length of service is appropriate to attain the legitimate objective of rewarding experience acquired which enables the worker to perform his duties better, the employer does not have to establish specifically that recourse to that criterion is appropriate to attain that objective as regards a particular job, unless the worker provides evidence capable of raising serious doubts in that regard. It is therefore for the employer to prove that that which is true as a general rule, namely that length of service goes hand in hand with experience and that experience enables the worker to perform his duties better, is also true as regards the job in question.

(see paras 38, 40, operative part)

2. Article 141 EC is to be interpreted as meaning that, where recourse to the criterion of length of service as a determinant of pay leads to disparities in pay, in respect of equal work or work of equal value, between the men and women to be included in the comparison, where a job classification system based on an evaluation of the work to be carried out is used in determining pay, there is no need to show that an individual worker has acquired experience during the relevant period which has enabled him to perform his duties better. By contrast, the nature of the work to be carried out must be considered objectively.

(see paras 39-40, operative part)
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1. Tax provisions – Internal taxation

(Arts 23 EC, 25 EC and 90 EC)

2. Tax provisions – Internal taxation

(Art. 90, first para., EC)

3. Tax provisions – Harmonisation of laws – Turnover taxes – Common system of value added tax – Prohibition on the levying of other domestic taxes which can be characterised as turnover taxes

(Council Directive 77/388, Art. 33)

Summary

1. A tax on the registration of motor vehicles with a view to bringing them into circulation in the territory of a Member State, which does not apply to private motor vehicles by reason of the fact that they cross the frontier, does not constitute a customs duty on imports or a charge having equivalent effect within the meaning of Articles 23 EC and 25 EC, but comes under the general system of internal taxation on goods and must therefore be examined in the light of Article 90 EC.

(see paras 41-42, operative part 1)

2. The first paragraph of Article 90 EC has to be interpreted as precluding a tax on the registration of motor vehicles with a view to bringing them into circulation in the territory of a Member State, in so far as it is charged on used vehicles when they are first placed in circulation in the territory of that State and its amount, which is determined exclusively by the vehicles’ technical characteristics (engine type, engine capacity) and their environmental classification, is calculated without taking the depreciation of the vehicles into account, in such a way that, when applied to used vehicles imported from other Member States, it exceeds the amount of that duty included in the residual value of similar used vehicles which have already been registered in the Member State of importation.

(see para. 57, operative part 2)

3. Article 33 of the Sixth Directive 77/388 on the harmonisation of the laws of the Member States relating to turnover taxes, which authorises those States to maintain or introduce, under certain conditions, taxes which are not in the nature of turnover taxes, does not preclude the levy of a tax on the registration of motor vehicles with a view to bringing them into circulation in the territory of a Member State for which turnover is not the basis of assessment and which does not give rise, in trade between Member States, to formalities connected with the crossing of frontiers.

(see para. 60, operative part 3)
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Subject of the case

Operative part



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Acts of the institutions – Directives – Implementation by Member States – Need for clear and precise application (Art. 249, third para., EC) (see para. 10)

2. Actions for failure to fulfil obligations – Examination of merits by the Court – Situation to be taken into consideration – Situation on expiry of the period laid down in the reasoned opinion (Art. 226 EC) (see para. 11)

3. Member States – Obligations – Implementation of directives – Failure to fulfil obligations – National system pleaded as justification – Not permissible (Art. 226 EC) (see para. 13)

Subject of the case

Re:

Failure of a Member State to fulfil obligations – Infringement of Article 7(4) of Eighth Council Directive 79/1072/EEC of 6 December 1979 on the harmonisation of the laws of the Member States relating to turnover taxes – Arrangements for the refund of value added tax to taxable persons not established in the territory of the country (OJ 1979 L 331, p. 11) – Delays in refunds of VAT paid to taxable persons not established within the country

Operative part

Operative part:

The Court:

1. Declares that, by not observing the six-month period for refunds of VAT to taxable persons not established within the country, the Grand Duchy of Luxembourg has failed to fulfil its obligations under Article 7(4) of Eighth Council Directive 79/1072/EEC of 6 December 1979 on the harmonisation of the laws of the Member States relating to turnover taxes – Arrangements for the refund of value added tax to taxable persons not established in the territory of the country;

2. Orders the Grand Duchy of Luxembourg to pay the costs.
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Approximation of laws – Copyright and related rights – Directive 2001/29 – Harmonisation of certain aspects of copyright and related rights in the information society – Communication to the public – Concept

(European Parliament and Council Directive 2001/29, Art. 3(1))

Summary

The mere provision of physical facilities, such as that of television sets installed in hotel rooms, does not as such amount to a communication to the public within the meaning of Directive 2001/29 on the harmonisation of certain aspects of copyright and related rights in the information society. On the other hand, the distribution of a signal enabling works to be communicated by means of those television sets by a hotel to customers staying in its rooms, whatever technique is used to transmit the signal, constitutes communication to the public within the meaning of Article 3(1) of that directive.

As is explained in the Guide to the Berne Convention for the Protection of Literary and Artistic Works, when the author authorises the broadcast of his work, he considers only direct users, that is, the owners of reception equipment who, either personally or within their own private or family circles, receive the programme. If reception is for a larger audience, by an independent act through which the broadcast work is communicated to a new public, such public reception falls within the scope of the author’s exclusive authorisation right. The clientele of a hotel forms such a new public, inasmuch as the transmission of the broadcast work to that clientele using television sets is not just a technical means to ensure or improve reception of the original broadcast in the catchment area. On the contrary, the hotel is the organisation which intervenes, in full knowledge of the consequences of its action, to give access to the protected work to its customers.

The private nature of hotel rooms does not preclude a signal from constituting communication to the public.

(see paras 41-42, 47, 54, operative part 1-2)
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Subject of the case

Operative part



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Actions for failure to fulfil obligations – Failure to comply with a decision of the Commission relating to State aid (Arts 88(2), second subpara., EC and 226 EC) (see paras 31, 33, 35)

2. Actions for failure to fulfil obligations – Failure to comply with a decision of the Commission relating to State aid – Grounds of defence (Arts 88(2), second subpara., EC, 226 EC, 227 EC, 230 EC and 232 EC) (see paras 40-43)

3. State aid – Recovery of unlawful aid (Art. 88(2), first subpara., EC) (see para. 44)

4. Actions for failure to fulfil obligation – Failure to comply with a decision of the Commission relating to State aid – Grounds of defence (Arts 10 EC and 88(2), EC) (see paras 45, 47-48, 50)

Subject of the case

Re:

Failure of a Member State to fulfil obligations – Breach of Articles 3 and 4 of Commission Decision 2003/193/EC of 5 June 2002 on State aid granted by Italy in the form of tax exemptions and subsidised loans to public utilities with a majority public capital holding [C-27/99 (ex NN 69/98)] (OJ 2003 L 77, p. 21) – Failure to adopt, within the prescribed period, the necessary measures to recover aid declared incompatible with the common market.

Operative part

Operative part

The Court:

1. Declares that by failing to adopt, within the prescribed period, the necessary measures to recover from the recipients aid declared unlawful and incompatible with the common market by Commission Decision 2003/193/EC of 5 June 2002 on State aid granted by Italy in the form of tax exemptions and subsidised loans to public utilities with a majority public capital holding, the Italian Republic has failed to fulfil its obligations under Articles 3 and 4 of that decision;

2. Orders the Italian Republic to pay the costs.
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Tax provisions – Harmonisation of laws – Turnover taxes – Common system of value added tax – Exemptions provided for in the Sixth Directive

(Council Directive 77/388, Art. 13A(1)(e))

Summary

Article 13A(1)(e) of Sixth Directive 77/388 on the harmonisation of the laws of the Member States relating to turnover taxes, as amended by Directive 95/7, must be interpreted as meaning that it does not apply to supplies of dental prostheses effected by an intermediary who does not have the status of dentist or dental technician, but has acquired such prostheses from a dental technician.

The terms ‘dentists’ and ‘dental technicians’ in that article of the Sixth Directive are unambiguous and, if the wording of that provision is not to be radically altered and the condition relating to the status of the supplier rendered inoperative, those terms clearly cannot be understood as including intermediaries who are not specifically either dentists or dental technicians. Consequently, since the Community legislature did not intend to extend the exemption referred to in that provision to supplies of dental prostheses which are not made by dentists or dental technicians, neither the objectives of that exemption nor the principle of fiscal neutrality can compel a broad interpretation of Article 13A of the Sixth Directive in that respect. On the contrary, having regard to the specific wording of the conditions for the exemption provided for in that article, any interpretation which extends the wording of that provision must be regarded as incompatible with the purpose thereof as intended by the Community legislature.

(see paras 35-37, 42, operative part)
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Economic and monetary policy – Introduction of the euro – Conversion between the euro and national currency units

(Council Regulations Nos 1103/97 and 974/98)

Summary

Whilst it is true that Regulation No 1103/97 on certain provisions relating to the introduction of the euro and Regulation No 2866/98 on the conversion rates between the euro and the currencies of the Member States adopting the euro have in no way undermined the fiscal competence of Member States and their ability to increase the amount of their taxes, it is no less true that the conversion into euros of the amount of a tax must be effected in a manner which respects the provisions laid down by Regulation No 1103/97, the principle of continuity of legal instruments and the objective of neutrality in the transition to the euro. That implies, in particular, requirements of legal certainty and transparency which allow for protection of the confidence of economic agents in the introduction of the euro.

Therefore, Regulations Nos 1103/97 and 974/98 must be interpreted as precluding national legislation which, on effecting the conversion into euros of an amount of tax on quantities of flour, meal and groats of common wheat supplied or used for human consumption, raised it to an amount higher than that which would have resulted from application of the rules of conversion provided for in those regulations, unless such an increase meets the requirements of legal certainty and transparency guaranteed by those regulations, which presupposes that the legislative texts at issue make it possible to distinguish clearly the decision of the authorities of a Member State to increase that amount from the operation of conversion of that amount into euros. It is for the referring court to determine whether that is so in the proceedings before it.

(see paras 32-33, 37, operative part)
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Agriculture – Common organisation of the markets – Milk and milk products – Additional levy on milk

(Council Regulation No 857/84, Art. 3(1), second subpara.)

Summary

The first subparagraph of Article 3(1) of Regulation No 857/84 adopting general rules for the application of the levy referred to in Article 5c of Regulation No 804/68 confers a discretion on the Member States in deciding whether or not to allocate special reference quantities to producers who entered into a development plan before 1 March 1984, and in determining, if necessary, the size of those allocations in order to take account of a development plan in the course of implementation or a development plan implemented after 1 January 1981.

Nothing in the wording of Article 3(1) of Regulation No 857/84 prevents a Member State from limiting the category of producers who may obtain a special reference quota to producers who incurred investment obligations after 1 September 1981.

Moreover, the pursuit of its objective, consisting in enabling the Member States to adapt the reference quantities in order to take into account the special situations of certain producers, must, as is apparent from Article 5 of that regulation, be pursued within the limits of the reserve constituted by the Member State concerned within the guaranteed quantity. Such a constraint may be capable of justifying a temporal limitation of the investment obligations that may be taken into account in that regard.

It follows that the second subparagraph of Article 3(1) of Regulation No 857/84 must be interpreted as not precluding a national rule which restricts the category of milk producers who may obtain a special reference quantity to those who incurred investment obligations after 1 September 1981 but before 1 March 1984.

(see paras 29-31, 39-41, 47, operative part)