larimo/cjeu-paragraph-retrieval huggingface dataset:
Commission of the European Communities v Stahlwerke Peine-Salzgitter AG.
Date: 1993-05-18
21 The Court of Justice points out that the ECSC Treaty has provided two legal remedies enabling the Community' s liability to be put in issue and that it had already held that the existence of the specific provisions of Article 34 cannot debar an undertaking which regards itself as having suffered direct harm by reason of a Community decision which has not been declared void from seeking a declaration that the Community is liable on the basis of the first paragraph of Article 40. Nothing in the wording of that provision or in its general structure makes it possible to restrict its field of application solely to cases in which the issue does not relate to the illegality of decisions (judgment in Joined Cases C-363/88 and 364/88 Finsider and Falck v Commission [1992] ECR I-359, paragraphs 15 and 16).
22 Furthermore, by virtue of the actual wording of Article 34 and the first paragraph of Article 40 of the ECSC Treaty the two legal remedies provided by those provisions make it possible to seek to have the Community declared liable on the basis of the same requirement, which is that of the existence of a fault (see the judgment in Joined Cases C-363/88 and 364/88 Finsider and Falck v Commission, previously cited, paragraph 20).
29 According to the case-law of the Court of Justice, in order to appraise the nature of the fault required to render the Community liable, whether on the basis of Article 34 or of Article 40 of the ECSC Treaty, neither of which gives any details in that connection, reference should be made to the areas and conditions in which the Community institution acts. In that respect, it is necessary to take into account in particular the complexity of the situations which the institution must regulate, the difficulties of applying the legislation and the discretion available to the institution thereunder (judgment in Joined Cases C-363/88 and 364/88 Finsider and Falck v Commission, cited above, paragraph 24).
44 In the second place the Court of First Instance observed that the Commission had itself considered in Case 119/81 Kloeckner-Werke v Commission [1982] ECR 2627 that, according to the wording of paragraph 4 of that judgment, "the requirement of assent laid down in Article 58 is therefore satisfied once the Council has approved in principle the introduction of a quota system" and that "it is not necessary, however, for the Council to give its assent to the details of the system" (paragraph 113).
Société Générale d'Entreprises Electro-Mécaniques and Roland Etroy v European Investment Bank.
Date: 1993-05-25
26 It must first of all be pointed out that, as the Court has consistently held (see, inter alia, Case C-55/90 Cato v Commission [1992] ECR I-2533, paragraph 18), it follows from the second paragraph of Article 215 of the Treaty that the Community may incur non-contractual liability and the right to compensation for damage suffered may arise only if a series of conditions regarding the illegality of the alleged conduct of the Community institutions, the reality of the damage and the existence of a causal link between the conduct of the institution and the alleged damage have first been met.
The illegality of the conduct alleged against the Bank
29 It is settled case-law that, whereas under Articles 192(2) and 225(3) of the Convention it is for the authorities of each ACP State to prepare, negotiate and conclude public works contracts financed by the Community within the framework of the financial and technical cooperation set up by the Convention, any intervention by the Community bodies responsible for taking, on the Community' s behalf, financing decisions on such contracts within the meaning of Article 192(4) of the Convention is intended solely to determine whether the conditions for Community financing are met or not. It is not intended to interfere with the principle that the contracts in question remain national contracts and cannot have that effect (see, inter alia, Case 267/82 Développement SA and Clemessy v Commission [1986] ECR 1907, paragraph 25).
31 Finally, the Community bodies have not only the right but also the duty to obtain the information necessary to ensure the economical administration of Community resources in fulfilment of the responsibilities conferred upon them in the interest of the Community (see Case 118/83 CMC v Commission [1985] ECR 2325, paragraph 47).
Finanzamt München III v Gerhard Mohsche.
Date: 1993-05-25
8 The Court has held that it follows from the structure of the Sixth Directive that Article 6(2)(a) is designed to prevent the non-taxation of business goods used for private purposes and therefore requires the taxation of the private use of such goods only where the tax paid on their acquisition was deductible (see Case 50/88 Kuehne v Finanzamt Muenchen III [1989] ECR 1925, paragraph 8).
9 The taxation of business goods on which the residual tax was not deductible would lead to double taxation contrary to the principle of fiscal neutrality which is inherent in the common system of value added tax, of which the Sixth Directive forms part (see the Kuehne judgment, paragraph 10).
13 Such a view, however, would be incompatible with the purpose of Article 6(2)(a) of the Sixth Directive. Unlike normal services, which are taxable in principle, whether or not the input tax on the goods and services used for their implementation is deductible, the private use of goods is taxable only exceptionally.
14 Consequently, the words "use of goods" must be interpreted strictly, including only the use of the goods themselves. Thus the ancillary services relating to that use do not come under Article 6(2)(a) of the Sixth Directive.
17 According to the case-law of the Court (see, in particular, Case 8/81 Becker v Finanzamt Muenster-Innenstadt [1982] ECR 53), where the provisions of a directive appear, as far as their subject-matter is concerned, to be unconditional and sufficiently precise, those provisions may be relied upon by individuals as against any national provision which is incompatible with the directive.
Frutticoltori Associati Cuneesi SARL v Associazione tra Produttori Ortofrutticoli Piemontesi and Azienda di Stato per gli Interventi sul Mercato Agricolo.
Date: 1993-05-25
16 According to settled case-law (see the judgments in Case 327/85 Netherlands v Commission [1988] ECR 1065, paragraph 24, and Case C-197/90 Italy v Commission [1992] ECR I-1, paragraph 38), Articles 2 and 3 of Regulation No 729/70 enable the Commission to charge to the EAGGF only sums paid in accordance with the Community rules. Consequently, where those Community rules authorize payment of aid only on condition that certain checking procedures are observed, the payment of aid in breach of that condition is not in conformity with Community law. Article 8(1) of the regulation requires the Member States to check that no irregularity or negligence has been committed in that respect.
17 Having found that the Republic of Italy had not fulfilled its Community obligations in that it failed to carry out the checks required, the Commission, by the contested decisions, reduced by 5% the financial compensation declared by Italy. According to the case-law (judgment in Italy v Commission, cited above, paragraph 39) a flat-rate reduction is justified in cases where the national authorities have failed to carry out adequate checks.
Foyer culturel du Sart-Tilman ASBL v Commission of the European Communities.
Date: 1993-05-25
17 In reviewing legality under Article 173 of the Treaty, the Court may only annul the measure in dispute or dismiss the application and cannot therefore order an institution to pay a sum of money. It is incumbent on the Commission, by virtue of Article 176 of the Treaty, to take the necessary measures to comply with a judgment granting annulment (see, in particular, the judgment in Case 53/85 AKZO v Commission [1986] ECR 1965, paragraph 23).
22 The legal nature of that decision is entirely unaffected by the fact that it was brought directly to Sart-Tilman' s notice by the Commission and not by the Member State concerned, the Fund' s sole interlocutor (see the judgment in Case 310/81 EISS v Commission [1984] ECR 1341, paragraph 15). It is undisputed that that decision is not in issue before the Court.
24 Consequently, the present action must be declared partially inadmissible in so far as it is directed against a measure which merely confirms a previous decision (see, in particular, the judgment in Joined Cases 166/86 and 220/86 Irish Cement Limited v Commission [1988] ECR 6473, paragraph 16).
Substance
Alleged failure to consult the Member State concerned
34 In view of the central role of, and the importance of the responsibilities assumed by, the relevant Member State regarding the presentation and monitoring of financing in respect of training operations, its opportunity to comment before the adoption of a final decision reducing the aid constitutes an essential procedural requirement the infringement of which renders the contested decisions void (see the judgments in Case C-291/89 Interhotel v Commission [1991] ECR I-2257, paragraph 17, Case C-304/89 Oliveira v Commission [1991] ECR I-2283, paragraph 21, and Case C-157/90 Infortec v Commission [1992] ECR I-3525, paragraph 20).
Niels Kristoffersen v Skatteministeriet.
Date: 1993-05-25
9 To answer the first question, it should be observed that Articles 13 and 14 of the Protocol establish a division of fiscal powers between the Community and the State in which the official had his domicile for tax purposes prior to entering the service of the Communities.
10 Pursuant to Article 13 of the Protocol, officials and other servants of the Communities are liable to a tax for the benefit of the Communities on salaries, wages and emoluments paid to them by the Communities and are exempt from national taxes on such salaries, wages and emoluments.
11 Article 14 of the Protocol provides that in the application of, inter alia, income tax, officials and other servants of the Communities who, solely by reason of the performance of their duties in the service of the Communities, establish their residence in the territory of a Member State other than their country of domicile for tax purposes at the time of entering the service of the Communities, are to be considered, both in the country of their actual residence and in the country of domicile for tax purposes, as having maintained their domicile in the latter country provided that it is a member of the Communities.
12 With regard to income tax, it must be observed that what constitutes income tax for the purpose of Article 14 must be determined according to the criteria of the national law applicable.
14 With regard to the second question, it must be observed that the prohibition in Article 13 of the Protocol is interpreted by the Court as precluding any national tax, regardless of its nature and the manner in which it is levied, which is imposed directly or indirectly on officials or other servants of the Communities by reason of the fact that they are in receipt of remuneration paid by the Communities, even if the tax in question is not calculated by reference to the amount of that remuneration (Case 260/86 Commission v Belgium [1988] ECR 955, paragraph 10).
15 As for the taxation of the rental value of the home of a European official, it should be observed that such tax has no legal connection with the salaries, wages and emoluments paid by the Communities, but is charged on an objective basis by reference to a form of investment chosen by the official concerned. The ownership of immovable property, like the ownership of other property, must be regarded as a separate source of income, irrespective of the origin of the funds used to purchase it.
The Queen v Intervention Board for Agricultural Produce, ex parte Tara Meat Packers Ltd.
Date: 1993-05-25
17 With regard to the fact that the goods perished in transit as a result of force majeure, it must be pointed out that, in the case of a differentiated refund, Article 5(3) of Regulation No 3665/87 allows payment only of part of the refund, as specified in Article 20.
18 It follows that, in circumstances such as those in the main proceedings, the taking into account of a case of force majeure cannot have any bearing on the payment of a differentiated refund.
Innovation et Reconversion Industrielle ASBL v Commission of the European Communities.
Date: 1993-05-25
24 It is settled law that the Member State is the Fund' s sole interlocutor (see the judgment in Case 310/81 EISS v Commission [1984] ECR 1341, paragraph 15); it incurs liability in so far as it certifies that the facts and accounts contained in final payment claims are correct and it may even be required to guarantee the successful completion of the training operations.
25 In view of the central role of, and the importance of the responsibilities assumed by, the relevant Member State regarding the presentation and monitoring of financing of training operations, its opportunity to comment before the adoption of a final decision reducing the aid constitutes an essential procedural requirement the infringement of which renders the contested decisions void (Case C-291/89 Interhotel v Commission [1991] ECR I-2257, paragraph 17, in Case C-304/89 Oliveira v Commission [1991] ECR I-2283, paragraph 21, and in Case C-157/90 Infortec v Commission [1992] ECR I-3525, paragraph 20).
Chaussures Bally SA v Belgian State, Minister for Finance.
Date: 1993-05-25
9 The documents submitted to the Court show that, when the purchaser pays the price of the goods by means of a credit card, there are two transactions: on the one hand the sale of the goods by the supplier, who calculates in the total price demanded the VAT which will be paid by the purchaser as the final consumer and which is charged by the supplier on behalf of the revenue authorities, and on the other hand the service performed for the supplier by the organization issuing the credit card. The latter service is that of guaranteeing payment for the goods purchased by means of the card, the promotion of the supplier' s business by enabling him to acquire new customers, possible publicity on his behalf or the like.
14 That argument cannot be upheld. The harmonization sought by Article 11A(1)(a) of the Sixth Directive could not be achieved if the taxable amount varied according to whether the calculation was for the VAT to be borne by the final consumer or for determining the sum to be paid to the revenue authorities by the taxable person. It follows that when the supplier has calculated on the full price the VAT to be paid by the purchaser so as to charge it on behalf of the revenue authorities it is the same taxable amount which must be taken into account to determine the corresponding amount of VAT which the supplier as a taxable person is to pay to the revenue authorities.
16 It should be pointed out in that respect that the fact that the purchaser did not pay the price agreed direct to the supplier but through the intermediary of the organization issuing the card, which retained a percentage calculated on the price, cannot change the taxable amount. That deduction made by the card-issuing organization represents the consideration for a service rendered by it to the supplier. That service represents an independent transaction in respect of which the purchaser is a third party.
17 It should be added that the method of payment used in the relations between the purchaser and the supplier cannot alter the taxable amount. The payment of the consideration for the delivery of goods may be made, according to Article 11A(1)(a), not only by the purchaser but also by a third party, in this case the organization issuing the card.
18 Consequently the answer to the first question should be that Article 11A(1)(a) of the Sixth Directive must be interpreted as meaning that where, in the context of a transaction of sale, the price of the goods is met by the purchaser by means of a credit card and paid to the supplier by the organization issuing the card, after deduction of a percentage as commission in payment for the service rendered by the latter to the supplier of the goods, the sum so deducted must be included in the taxable amount on which the supplier, as the taxable person, must pay tax to the revenue authorities.
Second question
Laboratoire de Prothèses Oculaires v Union Nationale des Syndicats d'Opticiens de France and Groupement d'Opticiens Lunetiers Détaillants and Syndicat des Opticiens Français Indépendants and Syndicat National des Adapteurs d'Optique de Contact.
Date: 1993-05-25
7 However, as that legislation prohibits certain forms of marketing, it must be borne in mind that the Court has held that national legislation which grants to members of a specific profession the exclusive right to distribute certain products is capable, in so far as it restricts sales to certain channels, of affecting the possibilities of marketing imported products and may accordingly constitute a measure having an effect equivalent to a quantitative restriction on imports within the meaning of Article 30 of the Treaty (Case C-369/88 Delattre [1991] ECR I-1487, paragraph 51, and Case C-60/89 Monteil [1991] ECR I-1547, paragraph 38).
10 As to whether such legislation may be justified on the basis of Article 36 of the Treaty, on grounds of the protection of public health, it follows from the Court' s case-law (judgment in Joined Cases C-1/90 and C-176/90 Aragonesa [1991] ECR I-4154, paragraph 16) that in the absence of common or harmonized rules it is for the Member States to decide on the degree of protection which they wish to afford to public health and on the way in which that protection is to be achieved. They may do so, however, only within the limits set by the Treaty and must, in particular, comply with the principle of proportionality.
11 National legislation which reserves the sale of products designed to correct a defect in a human bodily function to traders holding the relevant professional qualifications is intended to protect public health. The sale of contact lenses, even if ophthalmologists are responsible for prescribing them, cannot be regarded as a commercial activity like any other, since the vendor must be able to provide users with information on the use and care of the lenses.
12 Furthermore, legislation of the kind at issue in the main proceedings does not contravene the principle of proportionality. The reservation to opticians of the sale of contact lenses and related products is appropriate for the purpose of ensuring the protection of public health. There is no evidence in the file to suggest that such legislation goes beyond what is necessary to achieve that objective.
Dimitrios Tsiotras v Landeshauptstadt Stuttgart.
Date: 1993-05-26
8 It should be noted at the outset that, in the context of freedom of movement for workers, Article 48 of the Treaty grants nationals of the Member States a right of residence in the territory of other Member States in order to pursue or to seek paid employment. As the Court indicated in Case C-292/89 The Queen v The Immigration Appeal Tribunal, ex parte Antonissen [1991] ECR 745, the right of residence which, in the latter case, is not expressly mentioned in the Treaty, is inherent in the principle of freedom of movement.
12 Moreover, there is no provision in the Act of Accession of the Hellenic Republic to the Community, or in secondary legislation, which treats a post occupied by a national of that Member State before its accession to the Community in the same way as a post occupied by a national of a Member State under the provisions of Community law on freedom of movement for workers. Consequently, a Greek national in the situation described by the court of reference has no right to stay under Article 48(3)(c) of the Treaty and Article 7 of Directive 68/360.
13 As regards the right to remain for the purpose of seeking employment, the Court observed in paragraph 16 of the Antonissen judgment, cited above, that the effectiveness of Article 48 is secured in so far as Community legislation or, in its absence, the legislation of a Member State gives persons concerned a reasonable time in which to apprise themselves, in the territory of the Member State concerned, of offers of employment corresponding to their occupational qualifications and to take, where appropriate, the necessary steps in order to be engaged. In that judgment, the Court stated that a period of six months did not appear to be insufficient for that purpose, but that if, after the expiry of that period, the person concerned provided evidence that he was continuing to seek employment and that he had genuine chances of being engaged, he could not be required to leave the territory of the host Member State (paragraph 21).
Commission of the European Communities v Portuguese Republic.
Date: 1993-05-26
9 Article 10 sets out the respective obligations of the Member States and the Commission to prevent and combat any disease likely to constitute a serious hazard to animals or to human health. In particular, it provides that it is the Commission which is to adopt the necessary measures after reviewing the situation in the Standing Veterinary Committee. A Member State of destination may, if it detects a disease in the course of a check, only take the preventive measures provided for in the Community rules and, on serious public or animal health grounds, may take strictly limited interim protective measures pending the measures to be taken by the Commission. Unlike Article 9 of Directive 64/432, therefore, this new system of precautionary measures does not allow a Member State to impose on a temporary basis a general ban on imports of pigs from another Member State.
17 The provisions laid down by Article 36 of the Treaty to protect health and human and animal life in intra-Community trade cannot be invoked to justify measures banning or restricting imports when Community directives provide for the harmonization of the measures necessary to guarantee the protection of animal and human health and when they establish procedures to check that they are observed (Case 251/78 Denkavit Futtermittel v Minister fuer Ernaehrung, Landwirtschaft und Forsten [1979] ECR 3369, paragraph 14).
18 The Court has already held that Directive 64/432 brought about complete harmonization of the animal-health measures which Member States may adopt in the field of intra-Community trade in bovine animals and swine and that, consequently, Member States of destination have no power to adopt, in the field covered by the directive, measures other than those exhaustively laid down therein (Case C-304/88 Commission v Belgium [1990] ECR I-2801, paragraphs 16 and 19).
19 Article 10 of Directive 90/425, which establishes a new system of precautionary measures implemented very rapidly in order to combat effectively the spread of diseases likely to constitute a serious hazard to animals or to human health, brings about the complete harmonization of the precautionary measures against such diseases and defines precisely the respective obligations and tasks of the Member States and of the Commission in this field. The Member States thus have no power, in the area covered by that article and by Decision 91/237, adopted in implementation of that article, to take measures other than those expressly provided for therein.