larimo/cjeu-paragraph-retrieval huggingface dataset:
Commission of the European Communities v French Republic.
Date: 1990-03-13
16 The specific attachment rule for transport services, which constitutes a derogation from the general rules for determining the place where a service is supplied laid down in Article 9(1 ) of the Sixth Directive, is thus intended to ensure that each Member State taxes transport services as regards the parts of the journey carried out in its territory .
17 On the other hand, the Sixth Directive contains no rule requiring the Member States to subject to VAT the parts of the journey constituting a transport service which take place beyond the territorial limits of the Member States in international space . More particularly, no provision in the directive requires Member States to subject to VAT transport services corresponding to the distances covered in international space where the transport takes place without a stop in another Member State between two points in the same national territory .
18 Although, as the Court held in the judgment of 23 January 1986 in Case 283/84 Trans Tirreno Express v Ufficio Provinciale IVA (( 1986 )) ECR 231, paragraph 21, the Sixth Directive, in particular Article 9(2)(b ), does not prohibit a Member State from charging to VAT a transport service effected between two points within its national territory, even where a part of the journey is made outside its national territory, provided that it does not encroach on the tax jurisdiction of other States, it may not be inferred from that ruling that the Sixth Directive has the effect of requiring the Member States to subject to VAT transport operations carried out within their territory in respect of that part of the journey occurring in or above international waters . The only consequence which may be inferred from the general aim of the Sixth Directive is that Member States who make use of their freedom to extend the scope of their tax legislation beyond their strict territorial limits are bound, when taxing such operations, to observe the common rules laid down by the directive .
23 In addition, it must be remembered that the Court has repeatedly held that certainty and foreseeability are requirements which must be observed all the more strictly in the case of rules liable to entail financial consequences ( see the judgments of 15 December 1987 in Case 326/85 Netherlands v Commission (( 1987 )) ECR 5091, paragraph 24, and of 22 February 1989 in Joined Cases 92/87 and 93/87 Commission v France and the United Kingdom (( 1989 )) ECR 405, paragraph 22 ). Owing to the obligation on the Member States to make available to the Community as own resources a proportion of the amounts collected as VAT, the Community rules on VAT have important financial consequences for the Member States .
Du Pont de Nemours Italiana SpA v Unità sanitaria locale Nº 2 di Carrara.
Date: 1990-03-20
8 It must be stated in limine that, as the Court has consistently held since the judgment in Dassonville ( judgment of 11 July 1974 in Case 8/74 Procureur du Roi v Dassonville (( 1974 )) ECR 837, paragraph 5 ), Article 30, by prohibiting as between Member States measures having an effect equivalent to quantitative restrictions on imports, applies to all trading rules which are capable of hindering, directly or indirectly, actually or potentially, intra-Community trade .
11 It must be pointed out in that regard that such a system, which favours goods processed in a particular region of a Member State, prevents the authorities and public bodies concerned from procuring some of the supplies they need from undertakings situated in other Member States . Accordingly, it must be held that products originating in other Member States suffer discrimination in comparison with products manufactured in the Member State in question, with the result that the normal course of intra-Community trade is hindered .
19 In its second question, the national court seeks to establish whether in the event that the rules in question might be regarded as aid within the meaning of Article 92 that might exempt them from the prohibition set out in Article 30 .
20 In that regard, it is sufficient to recall that, as the Court has consistently held ( see, in particular, the judgment of 5 June 1986 in Case 103/84 Commission v Italy (( 1986 )) ECR 1759 ), Article 92 may in no case be used to frustrate the rules of the Treaty on the free movement of goods . It is clear from the relevant case-law that those rules and the Treaty provisions relating to State aid have a common purpose, namely to ensure the free movement of goods between Member States under normal conditions of competition . As the Court made clear in the judgment cited above, the fact that a national measure might be regarded as aid within the meaning of Article 92 is therefore not a sufficient reason to exempt it from the prohibition contained in Article 30 .
21 In the light of that case-law - there being no need to consider whether the rules in question are in the nature of aid - it must be stated in answer to the national court' s second question that the fact that national rules might be regarded as aid within the meaning of Article 92 cannot exempt them from the prohibition set out in Article 30 .
C - Third question
Giovanni Cabras v Institut national d'assurance maladie-invalidité.
Date: 1990-03-21
17 As the Court reiterated in its judgment of 17 December 1987 in Case 323/86 Collini v ONPTS (( 1987 )) ECR 5489, it is apparent from Article 40(1 ) of Regulation No 1408/71 that the provisions of Article 46, including the anti-overlapping rule contained in paragraph 3 thereof, are applicable by analogy to invalidity benefits where a worker has been subject to the legislation of two or more Member States and the legislation of at least one of those States makes the amount of the benefits dependent on the length of the insurance periods .
30 That conclusion cannot be altered by the fact set out by the plaintiff in the main proceedings in his observations to the Court, namely that the migrant worker nevertheless finds himself in a less favourable position than the national worker because he has to bear the disadvantages of the splitting of benefits and the legal uncertainty entailed by the possibility that they may be adjusted .
31 It should be noted that those disadvantages, which are in any case limited as far as possible by certain provisions of Regulations Nos 1408/71 and 574/72, are inherent in the fact that Article 51 of the Treaty is not designed to organize a common social security system but merely to lay down rules for the coordination of the social security schemes of the Member States .
Maria Ravida v Office national des pensions.
Date: 1990-03-21
18 When calculating the amount of the old-age benefits payable to a worker who has been subject to the legislation of two or more Member States, the competent institution in each Member State must draw a comparison between the amount payable under the national legislation alone, including any rules against overlapping, and the amount resulting from the application of Article 46 of Regulation No 1408/71 . For the calculation of each benefit, the worker must enjoy the benefit of whichever system is most favourable to him .
Triveneta Zuccheri SpA and others v Commission of the European Communities.
Date: 1990-03-22
14 At the hearing, the applicant undertakings further explained that the Italian measure in issue must be regarded as consisting of the reimbursement of a sum withheld from Italian sugar traders under national rules contrary to Community law, and in this connection they rely on the judgment of 10 July 1980 in Case 811/79 Amministrazione delle finanze dello Stato v Ariete (( 1980 )) ECR 2545, paragraph 15, in order to argue that that measure cannot therefore be treated as aid incompatible with the common market . In particular, they base their reasoning on the maxim nemini licet venire contra factum proprium, asserting that the Commission, having failed to obtain a declaration by the Court that the Italian rules on maximum sugar prices are incompatible with Community law, is not entitled to seek to prevent the refund decided upon by the Italian authorities .
16 The Court has consistently held, however, that, except in the an action for a declaration of a failure to fulfil obligations, it is not for the Court to rule on the compatibility of a national provision with Community law . That competence belongs to the national courts, if necessary, after obtaining from the Court, by way of a reference for a preliminary ruling, such clarification as may be necessary on the scope and interpretation of Community law .
Peter John Krier Tither v Commissioners of Inland Revenue.
Date: 1990-03-22
12 As regards the interpretation of that provision in relation to financial arrangements such as the scheme at issue in the present case, the judgment of the Court of 24 February 1988 in Case 260/86 Commission v Belgium (( 1988 )) ECR 955 should be borne in mind . In that judgment, the Court held that Article 13 of the Protocol provides for an exemption from all direct and indirect national taxes on the salaries, wages and emoluments in question, and that it precludes 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 .
15 In the light of that situation, the Court considers that Article 13 of the Protocol does not require Member States to grant officials and other servants of the Community the same subsidies that are paid to beneficiaries determined in accordance with the relevant national provisions . Article 13 merely requires that, whenever such persons are subject to certain taxes, they are able to enjoy any tax advantage normally available to taxable persons, so as to prevent those persons from being subject to a greater tax burden .
Openbaar Ministerie and the Minister for Finance v Vincent Houben.
Date: 1990-03-22
17 Thus Regulation Nos 222/77 and 223/77 establish the rule that proof of the Community status of goods is to be provided exclusively, where no exception is provided for, by a form T2 or T2 L .
Alfredo Grifoni v European Atomic Energy Community.
Date: 1990-03-27
6 The Court has consistently held that the Community' s non-contractual liability and the right to compensation for damage suffered depend on the coincidence of a set of conditions as regards the unlawfulness of the acts alleged against the institution, the fact of damage, and the existence of a direct link in the chain of causality between the wrongful act and the damage complained of ( see, in particular, the judgment of 4 March 1980 in Case 49/79 Pool v Council (( 1980 )) ECR 569 ).
Cargill BV and others v Commission of the European Communities.
Date: 1990-03-27
17 It must be borne in mind, as the Court held in its judgment of 21 November 1989 in Case C-244/88 Usines coopératives de déshydration du Vexin and Others v Commission (( 1989 )) ECR 3811, paragraph 12 of the decision, that a regulation suspending advance fixing affects both applications pending when the suspension comes into operation and those lodged during the period of suspension . Similarly, in the present case, the contested regulation affects all the applications for advance fixing lodged during the period of suspension .
Criminal proceedings against Angelo Bagli Pennacchiotti.
Date: 1990-03-27
10 However, in order to provide a satisfactory answer to a national court which has referred a question to it, the Court of Justice may deem it necessary to consider provisions of Community law to which the national court has not referred in its question ( judgment of 20 March 1986 in Case 35/85 Procureur de la République v Tissier (( 1986 )) ECR 1207 ). It is for the national court, however, to decide whether or not the rule of Community law, as interpreted by the Court of Justice pursuant to Article 177, is applicable in the case brought before it .
Milk Marketing Board of England and Wales v Cricket St. Thomas Estate.
Date: 1990-03-27
18 In any event, the English version of Article 25(1)(a ) of Regulation No 804/68 cannot serve as the sole basis for the interpretation of that provision, or be made to override the other language versions in this regard . Such an approach would be incompatible with the requirement for the uniform application of Community law .
19 As the Court stated in its judgment of 5 December 1967 in Case 19/67 Sociale Verzekeringsbank v Van der Vecht (( 1967 )) ECR 345, the need for a uniform interpretation of Community regulations means that a particular provision should not be considered in isolation but in cases of doubt should be interpreted and applied in the light of the other languages . In its judgment of 27 October 1977 in Case 30/77 Regina v Bouchereau (( 1977 )) ECR 1999, the Court also stated that the different language versions of a Community text must be given a uniform interpretation and hence, in the case of divergence between the language versions, the provision in question must be interpreted by reference to the purpose and general scheme of the rules of which it forms a part .
21 It is clear from those considerations that the distinguishing criterion established by the Community rules as regards the scope of the Board' s exclusive right to buy milk is based on the main characteristics of the product in question and its intended commercial use . The question is therefore whether the product concerned may still be regarded as milk or whether it is a different product, derived from milk .
Kingdom of Spain v Council of the European Communities.
Date: 1990-03-27
10 Regulation No 2241/87 therefore imposes a joint responsibility on Member States to monitor the system of catch limitations . In the same vein, Article 1(3 ) of the regulation requires Member States to coordinate their control activities and to introduce "measures whereby their competent authorities and the Commission may be regularly informed on a reciprocal basis of the experience acquired ". Article 9a merely adds further details concerning those obligations to provide information .
16 A licensing system introduced by the Member State of registration represents therefore one of the methods available to Member States to ensure compliance with catch limitations imposed under the Community conservation system . The Council was thus entitled to strengthen compliance with the licensing system by requiring the cooperation of Member States other than that of registration, without thereby infringing any rule under the Treaty or any principle of law .
28 Next, it must be noted that the exceeding of quotas, which the control system seeks to preclude, is caused, not by catching certain types of fish, but rather by landing or transhipping excess catches . Article 1 of Regulation No 2241/87 makes it clear that the control measures and inspections imposed by provisions of Community law are directed at "the activities of landing, selling and storing fish and recording landings and sales ". Articles 6 and 7 of that regulation set out the obligations which are imposed on the skipper of a fishing vessel flying the flag of a Member State or registered in a Member State . In particular, those obligations entail the provision by the skipper of declarations and information relating to catches when any fish of a stock or group of stocks subject to a catch limitation are landed or transhipped .
29 The infringements of the quota system which must be penalized by the Member State of landing or transhipment under Article 11c are consequently those which take place when catches are landed or transhipped in a port of that Member State or within the maritime waters under its sovereignty or jurisdiction . The complaint made by the Spanish Government must therefore be rejected .
Waldrich Siegen Werkzeugmaschinen GmbH v Finanzamt Hagen.
Date: 1990-03-28
12 A company' s assets include all the property which the shareholders have contributed, together with any increase in its value . A company which realizes a profit and adds it to its reserves thereby increases its assets . Conversely, the assets of a company which incurs losses will decline .
13 That being so, when a company has incurred losses and one of its shareholders agrees to absorb those losses, that shareholder makes a contribution which increases the assets of the company . He restores the assets to the level which they had reached before the losses were sustained . It is a different matter when the shareholder absorbs the losses by virtue of an undertaking which he entered into before those losses were sustained . The undertaking means that any losses which the company may subsequently incur will have no effect on the level of its assets .
14 Accordingly, the answer to be given to the second question submitted by the national court is that the absorption of a company' s losses by a shareholder pursuant to a profit and loss transfer agreement concluded before those losses are determined does not increase the assets of that company for the purposes of Article 4(2)(b ) of the directive on the raising of capital .
Criminal proceedings against G. Vessoso and G. Zanetti.
Date: 1990-03-28
9 The answer to the first part of the question must therefore be that the concept of waste within the meaning of Article 1 of Council Directive 75/442 and Article 1 of Council Directive 78/319 is not to be understood as excluding substances and objects which are capable of economic reutilization .
11 Article 1 of each of those directives refers generally to any substance or object of which the holder disposes, and draws no distinction according to the intentions of the holder disposing thereof . Moreover, those provisions specify that waste also includes substances or objects which the holder "is required to dispose of pursuant to the provisions of national law in force ". A holder may be required by a provision of national law to dispose of something without necessarily intending to exclude all economic reutilization thereof by others .
12 The essential aim of Directives 75/442 and 78/319, set out in their preambles in the third and fourth recitals respectively, namely the protection of human health and the safeguarding of the environment, would be jeopardized if the application of those directives were dependent on whether or not the holder intended to exclude all economic reutilization by others of the substances or objects of which he disposes .
13 The answer to the second part of the question must therefore be that the concept of waste, within the meaning of Article 1 of Council Directive 75/442 and Article 1 of Council Directive 78/319, does not presume that the holder disposing of a substance or an object intends to exclude all economic reutilization of the substance or object by others .
Malt GmbH v Hauptzollamt Düsseldorf.
Date: 1990-03-28
13 It is necessary however to stress that the certificates of authenticity required for the importation of beef of high quality are appreciably different from export licences for textiles . The latter are not connected with a specific contract of sale but with a specific class of goods and may be sold independently of the goods, in which case the price payable represents consideration for the right to export which is independent of the price payable for the goods .
14 Under the system of importation applicable to beef of high quality the certificate of authenticity and the goods are, on the other hand, inseparably connected . The function of the certificate is to certify that the goods comply with the specifications laid down in Article 1 of Regulation No 263/81 . Since those specifications concern the state of the beef cattle the certificate cannot be issued without examination of the cattle by the slaughterhouse which issues the certificate . Contrary to what happens under the system for quotas applicable to textiles, certificates of authenticity cannot lawfully be traded separate from the goods to which they relate . Even in the case of an indirect transfer of quotas between slaughterhouses, the certificate of authenticity and the information contained in it relate to very specific goods .
15 It follows that the costs of the acquisition of certificates of authenticity must be regarded as an integral part of the "price paid or payable for the goods" and therefore of the customs value .
Criminal proceedings against E. Zanetti and others.
Date: 1990-03-28
12 In its judgment of 28 March 1990 in Joined Cases C-206/88 and C-207/88 Vessoso and Zanetti (( 1990 )) ECR 1461, the Court ruled that the concept of waste within the meaning of Article 1 of Council Directive 75/442 and Article 1 of Council Directive 78/319 was not to be understood as excluding substances and objects which were capable of economic reutilization .
13 The answer to the first question must therefore be that national legislation which defines waste as excluding substances and objects which are capable of economic reutilization is not compatible with Council Directives 75/442 and 78/319 .
The second question ( requirement of authorization for the transport of waste )
Commission of the European Communities v Hellenic Republic.
Date: 1990-04-05
17 It must be emphasized in this regard that Article 95 of the Treaty does not provide a basis for censuring the excessiveness of the level of taxation which the Member States might adopt for particular products in the light of considerations of social policy . As the Court held in particular in Humblot, cited above, paragraphs 12 and 13, and in the judgment of 16 December 1986 in Case 200/85 Commission v Italy (( 1986 )) ECR 3953, paragraphs 8 and 10, as Community law stands at present, the Member States are at liberty to subject products such as cars to a system of tax which increases progressively in amount according to an objective criterion, such as cylinder capacity, provided that the system of taxation is free from any discriminatory or protective effect .
18 It must be made clear that a system of taxation cannot be regarded as discriminatory solely because only imported products, in particular those from other Member States, come within the most heavily taxed category ( see judgment of 14 January 1981 in Case 140/79 Chemial Farmaceutici v DAF (( 1981 )) ECR 1, paragraph 18 ).