larimo/cjeu-paragraph-retrieval huggingface dataset:
RTL Television GmbH v Niedersächsische Landesmedienanstalt für privaten Rundfunk.
Date: 2003-10-23
62.  It follows from the 27th recital in the preamble to Directive 89/552, as well as from Article 11(1) thereof, that Article 11 is intended to establish a balanced protection of the financial interests of the television broadcasters and advertisers, on the one hand, and the interests of the rights holders, namely the writers and producers, and of consumers as television viewers, on the other.
63.  That aim is clear also from paragraphs 245 and 246 of the Explanatory Report accompanying the European Convention, which was drafted at the same time as Directive 89/552 and is referred to in the fourth recital in its preamble (see, to that effect, Joined Cases C-320/94, C-328/94, C-329/94, C-337/94, C-338/94 and C-339/94   RTI and Others   [1996] ECR I-6471, paragraph 33).
64.  Even were it true, as RTL maintains, that for the films at issue such an objective, in so far as it relates to the protection of the interests of television broadcasters and those of the rights holders, is irrelevant since such protection is not claimed in this case, there none the less remains another essential aspect of that objective, namely the protection of consumers, as viewers, from excessive advertising, which is clearly relevant in this case.
71.  The Court has, moreover, already held that the protection of consumers against abuses of advertising or, as an aim of cultural policy, the maintenance of a certain level of programme quality are objectives which may justify restrictions by the Member States on freedom to provide services in relation to television advertising (see Case C-288/89   Collectieve Antennevoorziening Gouda   [1991] ECR I-4007, paragraph 27, and Case C-6/98   ARD   [1999] ECR I-7599, paragraph 50).
73.  It is also clear from the case-law of the European Court of Human Rights on Article 10(2) of the ECHR that national authorities have a discretion in deciding whether there is a pressing social need capable of justifying a restriction on freedom of expression.  According to that case-law, such a discretion is particularly essential in commercial matters and especially in a field as complex and fluctuating as advertising (see   VGT Verein gegen Tierfabriken   v   Switzerland  , judgment of the ECHR of 28 June 2001, Reports of Judgments and Decisions 2001-VI, paragraphs 66 to 70).
99.  The provision in question must therefore be construed by reference to the purpose and general scheme of the rules of which it forms part (see, to that effect, in particular, Case C-257/00   Givane and Others   [2003] ECR I-345, paragraph 37).
Margareta Scherndl v Bezirkshauptmannschaft Korneuburg.
Date: 2003-10-23
43.  Under the third paragraph of Article 249 EC,   "[a] directive shall be binding, as to the result to be achieved, upon each Member State to which it is addressed, but shall leave to the national authorities the choice of form and methods"  . It follows from that provision that the competence left to the Member States as regards the form of the measures and the methods used in their adoption by the national authorities depends on the result which the Council or the Commission wishes to see achieved (Case 38/77   Enka   [1977] ECR 2203, paragraph 11).
Commission of the European Communities v Federal Republic of Germany.
Date: 2003-10-23
20.  None the less, in exercising that power, the Member States must respect the principle of fiscal neutrality. As is apparent from the Court's case-law, that principle precludes in particular treating similar goods and supplies of services, which are thus in competition with each other, differently for VAT purposes, so that those goods or supplies must be subjected to a uniform rate (see Case C-267/99   Adam   [2001] ECR I-7467, paragraph 36).
22.  Furthermore, there is nothing to suggest that the services of soloists and musical ensembles are not similar, at least, within the meaning of the case-law referred to at paragraph 20 of the present judgment, if not identical.
23.  The term   "performing artists"   in the usual sense of that term covers both soloists and musical ensembles alike. The number of people on stage can have no bearing in that regard. The argument that it is on the basis of that number that the content and structure of the music played must be determined is also irrelevant for tax purposes. It is also contradicted by the German Government itself when it submits that the reduced rate does apply to performances organised by soloists themselves and that it is only when an otherwise identical performance is organised by a person other than the soloist that the soloist's services are taxed at the standard rate.
25.  As regards the German Government's second plea in defence that, first, the national rules in question are not based on the eighth category of Annex H to the Sixth Directive but on the seventh category thereof and, second, that the combination of those two categories permits soloists to be treated differently from musical ensembles, it suffices to state that neither that seventh category which refers without distinction to   "concerts"  , nor the eighth category, read separately or together, makes such a distinction. Moreover, that seventh category refers to   "admissions"   to performances such as concerts but not to the services of musical performing artists themselves which, alone, are the subject-matter of the Commission's complaint in these proceedings. That plea in defence is therefore irrelevant and must be rejected.
Criminal proceedings against Jan Nilsson.
Date: 2003-10-23
39.  It should be borne in mind that the second paragraph of Article 1 of Regulation No 338/97 provides that that regulation is to apply in compliance with the objectives, principles and provisions of CITES. Although the Community is not a party to that convention, the Court cannot disregard those elements, in so far as they have to be taken into account in order to interpret the provisions of that regulation (see Case C-510/99   Tridon   [2001] ECR I-7777, paragraph 25).
Serene Martin, Rohit Daby and Brian Willis v South Bank University.
Date: 2003-11-06
34. In the light of the grounds of the judgment in  Beckmann  set out at paragraph 5 of the present judgment, there is no reason to treat benefits applied for upon dismissal by reason of redundancy any differently from those applied for upon early retirement agreed between the employer and the employee which does not correspond to the departure of an employee at the end of his or her normal working life as laid down by the general structure of the pension scheme of which he or she is a member.
41. However, the directive is intended to achieve only partial harmonisation, essentially by extending the protection guaranteed to workers independently by the laws of the individual Member States to cover the case where an undertaking is transferred. It is not intended to establish a uniform level of protection throughout the Community on the basis of common criteria. Thus the directive can be relied on only to ensure that the employee is protected in his relations with the transferee to the same extent as he was in his relations with the transferor under the legal rules of the Member State concerned ( Daddy ' s Dance Hall , paragraph 16).
Commission of the European Communities v United Kingdom of Great Britain and Northern Ireland.
Date: 2003-11-06
21. It is settled case-law that, in proceedings for failure to fulfil an obligation, it is incumbent upon the Commission to prove the allegation that the obligation has not been fulfilled. It is the Commission ' s responsibility to provide the Court with the evidence necessary to enable it to establish that the obligation has not been fulfilled and, in so doing, the Commission may not rely on any presumption (see, for example, Case 96/81  Commission  v  Netherlands  [1982] ECR 1791, paragraph 6, and Case C-404/00  Commission  v  Spain  [2003] ECR I-6695, paragraph 26).
22. Thus, in the context of this action, it is incumbent upon the Commission to adduce evidence that the practice followed in the United Kingdom which is in question in these proceedings adversely affects the system of strict protection of the animal species listed in Annex IV(a) to the Directive, as laid down by Article 12(1) thereof, on the ground that derogations from that system are not granted in compliance with the conditions laid down in Article 16(1)(c) of the Directive.
Kingdom of the Netherlands v Commission of the European Communities.
Date: 2003-11-06
18. The first part of the second plea and the fourth plea put forward in the present case are identical to the first part of the second plea and the fourth plea in Case C-293/00  Netherlands  v  Commission  [2003] ECR I-12775, in which judgment has been given today.  As those pleas were rejected in that case (see paragraphs 20 to 30), and in the absence of any new arguments on the part of the Netherlands Government as regards the present case, those pleas must be rejected on the same grounds.
First plea and second part of the second plea
Arguments of the parties
20. As stated at paragraphs 32 to 34 of the abovementioned judgment in  Netherlands  v  Commission , the Member States have a certain latitude as regards the choice of the measures to be taken and the manner in which they are to be implemented and in that regard it cannot substitute its own assessment for that of the Member State concerned.  On the other hand, if the Commission, while respecting the latitude enjoyed by the Member State concerned, has established that that State has not taken sufficient steps to combat the disease and that a financial adjustment must be applied, it is for that Member State to prove that the Commission has made a manifest error of assessment.
46. Furthermore, the question whether a statement of reasons satisfies the requirements must be assessed with reference not only to the wording of the impugned measure but also to its context and to the whole body of legal rules governing the matter in question ( British American Tobacco (Investments) and Imperial Tobacco , cited above, paragraph 166).
47. That is  a fortiori  the case where the Member State concerned has been closely associated with the process of drafting the contested measure and is thus aware of the reasons underlying the measure (see, as regards the clearance of the EAGGF accounts, Case C-27/94  Netherlands  v  Commission  [1998] ECR I-5581, paragraph 36, and, as regards total allowable catches of fish, Case C-120/99  Italy  v  Council  [2001] ECR I-7997, paragraph 29).
Elliniko Dimosio v Maria Karageorgou (C-78/02), Katina Petrova (C-79/02) and Loukas Vlachos (C-80/02).
Date: 2003-11-06
35. Article 4 of the Sixth Directive defines   " taxable person"  for the purposes of the directive. Article 4(1) thereof defines   " taxable person"  as any person who   " independently"  carries out an economic activity. Article 4(4) thereof states that the word   " independently"  excludes from the tax not only employed persons but also persons   " bound to an employer by a contract of employment or by any other legal ties creating the relationship of employer and employee as regards working conditions, remuneration and the employer ' s liability."
38. In that connection it should be noted that under Article 234 EC, which is based on a clear separation of functions between the national courts and the Court of Justice, when ruling on the interpretation or validity of Community provisions, the Court is empowered to do so only on the basis of the facts which the national court puts before it (see Case C-435/97 WWF and Others  [1999] ECR I-5613, paragraph 31, and  judgments cited).
49. The Sixth Directive does not make express provision for the case where the VAT is mentioned in error on an invoice where it is not due. Accordingly, so long as this lacuna has not been filled by the Community legislature, it is for the Member States to provide a solution in that regard (Case C-454/98  Schmeink & Cofreth and Strobel  [2000] ECR I-6973, paragraphs 48 and 49).
50. In that connection the Court has held that, in order to ensure VAT neutrality, it is for the Member States to provide in their internal legal systems for the possibility of correcting any tax improperly invoiced where the issuer of the invoice shows that he acted in good faith (Case C-342/87  Genius Holding  [1989] ECR 4227, paragraph 18). However, where the issuer of the invoice has in sufficient time wholly eliminated the risk of any loss of tax revenues, VAT which has been improperly invoiced can be adjusted without such adjustment being made conditional upon the issuer of the relevant invoice having acted in good faith ( Schmeink & Cofreth and Strobel , cited above, paragraphs 60 and 63).
51. As is clear from paragraphs 40 and 41 hereof, the services at issue in the main proceedings are not subject to VAT and the amount mentioned in error by way of VAT on the invoices relating to those services cannot therefore be classified as VAT.
53. It follows that the reply to the second question must be that Article 21(1)(c) of the Sixth Directive does not preclude reimbursement of an amount mentioned in error by way of VAT on an invoice or other document serving as invoice where the services at issue are not subject to VAT and the amount invoiced cannot therefore be classified as VAT.
Granarolo SpA v Comune di Bologna.
Date: 2003-11-13
31. It is for the Court to take account, under the division of jurisdiction between the Community courts and the national courts, of the factual and legislative context, as described in the order for reference, in which the question put to it is set (Case C-475/99  Ambulanz Glöckner  [2001] ECR I-8089, paragraph 10).
34. The Court has consistently held that, in interpreting a provision of Community law, it is necessary to consider not only its wording but also the context in which it occurs and the objects of the rules of which it forms part (Case C-223/98  Adidas  [1999] ECR I-7081, paragraph 23; Case C-301/98  KVS International  [2000] ECR I-3583, paragraph 21; Case C-156/98  Germany  v  Commission  [2000] ECR I-6857, paragraph 50; Case C-191/99  Kvaerner  [2001] ECR I-4447, paragraph 30, and Case C-491/01  British American Tobacco and Imperial Tobacco (Investments)  [2002] ECR I-11453, paragraph 203).
45. Although the Member States are generally responsible for fixing the use-by date of products covered by Directive 92/46, they must refrain from taking any measures liable seriously to compromise achievement of the result prescribed by the directive.
Diana Elisabeth Lindman.
Date: 2003-11-13
18. As a preliminary point, it must be noted that,  although direct taxation falls within the competence of the Member States, they must none the less exercise that competence consistently with Community law (Case C-80/94  Wielockx  [1995] ECR I-2493, paragraph 16; Case C-264/96  ICI  [1998] ECR I-4695, paragraph 19; Case C-311/97  Royal Bank of Scotland  [1999] ECR I-2651, paragraph 19; Case C-35/98  Verkooijen  [2000] ECR I-4071, paragraph 32, and Case C-136/00  Danner  [2002] ECR I-8147, paragraph 28).
19. With regard to the provisions of the EC Treaty relating to freedom to provide services, they apply, as the Court has already held concerning the organisation of lotteries, to an activity which consists in enabling users to participate, for a payment, in gambling (see  Schindler , cited above, paragraph 19).  Therefore, such an activity falls within the scope of Article 49 EC, provided that at least one of the providers is established in a Member State other than that in which the service is offered.  It is therefore necessary to examine the case from the viewpoint of freedom to provide services.
20. According to settled case-law, Article 49 EC prohibits not only any discrimination, on grounds of nationality, against a provider of services established in another Member State, but also any restriction on or obstacle to freedom to provide services, even if they apply to national providers of services and to those established in other Member States alike (see Case C-131/01  Commission  v  Italy  [2003] ECR I-1659, paragraph 26).
22. Contrary to that Government ' s submission, the fact that gaming providers established in Finland are subject to tax as organisers of gambling does not rid the Finnish legislation of its manifestly discriminatory character, since that tax is not analogous to the income tax charged on winnings from taxpayers ' participation in lotteries held in other Member States.
25. In that regard, the reasons which may be invoked by a Member State by way of justification must be accompanied by an analysis of the appropriateness and proportionality of the restrictive measure adopted by that State (see, to that effect, Case C-55/94  Gebhard  [1995] ECR I-4165, and Case C-100/01  Oteiza Olazabal  [2002] ECR I-10981).
Valentina Neri v European School of Economics (ESE Insight World Education System Ltd).
Date: 2003-11-13
14. Ms Neri enrolled at Nottingham Trent University (NTU) with a view to acquiring a BA Honours degree in International Political Studies on completion of a four-year course of studies.
34. It is to be remembered in this regard that it is not for the Court of Justice to rule on the interpretation and applicability of provisions of national law or to establish the facts relevant to the decision in the main proceedings.
35. The Court must take account, under the division of jurisdiction between the Community Courts and the national courts, of the factual and legislative context, as described in the order for reference, in which the question put to it is set (Case C-475/99 Ambulanz Glöckner  [2001] ECR I-8089, paragraph 10).
39. The organisation for remuneration of university courses is an economic activity falling within the chapter of the Treaty dealing with the right of establishment when that activity is carried on by a national of one Member State in another Member State on a stable and continuous basis from a principal or secondary establishment in the latter Member State (see, to that effect, Case C-439/99 Commission  v Italy  [2002] ECR I-305, paragraph 21).
41. Article 43 EC requires the elimination of restrictions on freedom of establishment. All measures which prohibit, impede or render less attractive the exercise of this freedom must be regarded as constituting such restrictions (see Case C-145/99 Commission  v Italy  [2002] ECR I-2235, paragraph 22).
46. However whilst the aim of ensuring high standards of university education appears legitimate to justify restrictions on fundamental freedoms, such restrictions must be suitable for securing the attainment of the objective which they pursue and must not go beyond what is necessary in order to attain it (see Case C-439/99 Commission  v Italy  cited above, paragraph 23).
Kyocera Electronics Europe GmbH v Hauptzollamt Krefeld.
Date: 2003-11-20
32. As the Court has consistently held,  inter alia  in Case C-296/95  EMU Tabac and Others  [1998] ECR I-1605, paragraph 36, and Case C-257/00  Givane and Others  [2003] ECR I-345, paragraph 36, all the language versions of a Community provision must, in principle, be recognised as having the same weight and this cannot vary according to the size of the population of the Member States using the language in question.
33. In order to maintain a uniform interpretation of Community law, in the case of divergence between those versions the provision in question must therefore be interpreted by reference to the purpose and general scheme of the rules of which it forms part (see,  inter alia , to that effect, Case C-236/97  Codan  [1998] ECR I-8679, paragraph 26; Case C-420/98  W.N.  [2000] ECR I-2847, paragraph 21, and  Givane and Others , cited above, paragraph 37).
41. Similarly, in Case C-299/90  Hepp  [1991] ECR I-4301, paragraph 20, which concerned a situation in which the customs authorities had included in the customs value of imported goods the buying commission paid by the importer on the basis of a separate invoice, not referred to in the declaration of customs value, the Court held that the net price alone declared by the importer constituted the customs value for the purposes of Article 3(1) of Regulation No 1224/80 and that the buying commission was not to be included in that value.
Margarande Unterpertinger v Pensionsversicherungsanstalt der Arbeiter.
Date: 2003-11-20
34. According to the Court ' s case-law, the exemptions envisaged in Article 13 of the Sixth Directive are to be interpreted strictly since they constitute exceptions to the general principle that VAT is to be levied on all services supplied for consideration by a taxable person (see, in particular,  SDC , cited above, paragraph 20, and  Kügler , cited above, paragraph 28). Those exemptions constitute independent concepts of Community law whose purpose is to avoid divergences in the application of the VAT system from one Member State to another ( CPP , cited above, paragraph 15, and  Commission  v  France , paragraph 21).
36. Even if other services provided by doctors may share the characteristics of activities in the public interest, it follows from the Court ' s case-law that Article 13A of the Sixth Directive does not exempt from VAT every activity performed in the public interest, but only those which are listed and described in great detail ( Institute of the Motor Industry , cited above, paragraph 18, and  D.  v  W. , paragraph 20).
39. In relation to the concept of   " provision of medical care" , the Court has already held in paragraph 18 of its judgment in  D.  v  W. , and restated in paragraph 38 of its judgment in  Kügler , that that concept does not lend itself to an interpretation which includes medical interventions carried out for a purpose other than that of diagnosing, treating and, in so far as possible, curing diseases or health disorders.
40. While it follows from that case-law that the   " provision of medical care"  must have a therapeutic aim, it does not necessarily follow therefrom that the therapeutic purpose of a service must be confined within an especially narrow compass (see, to that effect,  Commission  v  France , paragraph 23).  Paragraph 40 of the judgment in  Kügler  shows that medical services effected for prophylactic purposes may benefit from the exemption under Article 13A(1)(c).  Even in cases where it is clear that the persons who are the subject of examinations or other medical interventions of a prophylactic nature are not suffering from any disease or health disorder, the inclusion of those services within the meaning of   " provision of medical care"  is consistent with the objective of reducing the cost of health care, which is common to both the exemption under Article 13A(1)(b) and that under (c) of that paragraph (see  Commission  v  France , paragraph 23, and  Kügler , paragraph 29).
41. On the other hand, medical services effected for a purpose other than that of protecting, including maintaining or restoring, human health may not, according to that same case-law, benefit from the exemption under Article 13A(1)(c) of the Sixth Directive.  Having regard to their purpose, to make those services subject to VAT is not contrary to the objective of reducing the cost of health care and of making it more accessible to individuals.