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69. According to settled case-law (see, in particular, Brasserie du Pêcheur and Factortame , paragraph 51; Hedley Lomas , paragraph 25; Case C-424/97 Haim [2000] ECR I‑5123, paragraph 36; and Case C-63/01 Evans [2003] ECR I‑14447, paragraph 83), for a Member State to incur liability for damage caused to individuals by a breach of Community law it is necessary that: – the rule of law infringed should be intended to confer rights on individuals; – the breach should be sufficiently serious; – there should be a direct causal link between the breach of the obligation incumbent on the State and the damage sustained by the injured parties.

43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC.

108. It is to be observed in that regard that the effects within the Community of provisions of an agreement concluded by the Community with non-member States may not be determined without taking account of the international origin of the provisions in question. In conformity with the principles of public international law, Community institutions which have power to negotiate and conclude such an agreement are free to agree with the non-member States concerned what effect the provisions of the agreement are to have in the internal legal order of the contracting parties. If that question has not been expressly dealt with in the agreement, it is the courts having jurisdiction in the matter and in particular the Court of Justice within the framework of its jurisdiction under the EC Treaty that have the task of deciding it, in the same manner as any other question of interpretation relating to the application of the agreement in question in the Community (see, in particular, Case 104/81 Kupferberg [1982] ECR 3641, paragraph 17, and Portugal v Council , paragraph 34), on the basis in particular of the agreement’s spirit, general scheme or terms (see, to this effect, Case C‑280/93 Germany v Council [1994] ECR I‑4973, paragraph 110).

41. As the Commission essentially contends, if the objective of Regulation No 1260/2001 had been to base the calculation of production levies on the budgetary costs of refunds, it would have sufficed to calculate those levies from the total loss based on export and production refunds.

35. Compliance with the reasonable time requirement in the conduct of administrative procedures relating to competition policy constitutes a general principle of Community law whose observance the Community judicature ensures (Case C-282/95 P Guérin automobiles v Commission [1997] ECR I-1503, paragraphs 36 and 37, and also Limburgse Vinyl Maatschappij and Others v Commission , paragraphs 167 to 171).

35. The completeness of that system of conflict rules has the effect of divesting the legislature of each Member State of the power to determine at its discretion the ambit and the conditions for the application of its national legislation so far as the persons who are subject thereto and the territory within which the provisions of national law take effect are concerned (judgments in Luijten , 60/85, EU:C:1986:307, paragraph 14, and Somova , C‑103/13, EU:C:2014:2334, paragraph 54).

70. That system is based on a division of responsibilities together with mutual trust between the authorities of the Member State concerned and those of the Republic of Hungary (see, to that effect, Sfakianakis , paragraph 21).

30. Furthermore, it should be borne in mind that the existence of an internal armed conflict can be a cause for granting subsidiary protection only where confrontations between a State’s armed forces and one or more armed groups or between two or more armed groups are exceptionally considered to create a serious and individual threat to the life or person of an applicant for subsidiary protection for the purposes of Article 15(c) of Directive 2004/83 because the degree of indiscriminate violence which characterises those confrontations reaches such a high level that substantial grounds are shown for believing that a civilian, if returned to the relevant country or, as the case may be, to the relevant region, would – solely on account of his presence in the territory of that country or region – face a real risk of being subject to that threat (see, to that effect, Elgafaji , paragraph 43).

41 As regards individual marks, the essential function is to guarantee the identity of origin of the marked goods or services to the consumer or end user by enabling him, without any possibility of confusion, to distinguish the goods or services from others which have another origin. For the trade mark to be able to fulfil its essential role in the system of undistorted competition which the Treaty seeks to establish and maintain, it must offer a guarantee that all the goods or services bearing it have been manufactured or supplied under the control of a single undertaking which is responsible for their quality (see, inter alia, judgments of 29 September 1998, Canon, C‑39/97, EU:C:1998:442, paragraph 28; of 12 November 2002, Arsenal Football Club, C‑206/01, EU:C:2002:651, paragraph 48; and of 6 March 2014, Backaldrin Österreich The Kornspitz Company, C‑409/12, EU:C:2014:130, paragraph 20).

42 More specifically, this means that the award criteria must be formulated, in the contract documents or the contract notice, in such a way as to allow all reasonably well-informed and normally diligent tenderers to interpret them in the same way.

39. In that regard, the Court has repeatedly held that it cannot be inferred from Article 6(1) of Directive 2000/78 that the lack of precision in the legislation at issue as regards the aim pursued automatically excludes the possibility that it may be justified under that provision. In the absence of such precision, it is important that other elements, taken from the general context of the measure concerned, enable the underlying aim of that measure to be identified for the purposes of review by the courts of whether it is legitimate and whether the means put in place to achieve it are appropriate and necessary (Case C‑411/05 Palacios de la Villa [2007] ECR I‑8531, paragraphs 56 and 57; Case C‑341/08 Petersen [2010] ECR I‑0000, paragraph 40; and Case C‑45/09 Rosenbladt [2010] ECR I‑0000, paragraph 58).

23. It follows from the foregoing that the recognition of a ‘pyramid promotional scheme’ within the meaning of Annex I, point 14 of Directive 2005/29 requires, first, the members of such a scheme to give financial consideration.

38. According to settled-case-law, classification as ‘waste’, within the meaning of Directive 75/442, is to be inferred primarily from the holder’s actions and the meaning of the term ‘discard’, referred to in the first subparagraph of Article 1(a) of the directive (see, inter alia, Case C‑194/05 Commission v Italy , paragraph 32, and Case C‑188/07 Commune de Mesquer [2008] ECR I‑4501, paragraph 53).

Lorsque des éléments de preuve considérés pertinents aux fins d’établir l’usage de la marque antérieure ont été produits dans le délai imparti par l’EUIPO en vertu de la règle 22, paragraphe 2, du règlement no 2868/95, la production de preuves supplémentaires d’un tel usage demeure possible après l’expiration dudit délai. En pareil cas, l’EUIPO peut tenir compte des preuves ainsi tardivement produites en faisant usage du pouvoir d’appréciation dont l’investit l’article 76, paragraphe 2, du règlement no 207/2009 (voir, en ce sens, arrêts du 18 juillet 2013, New Yorker SHK Jeans/OHMI, C‑621/11 P, EU:C:2013:484, point 30, et du 21 juillet 2016, EUIPO/Grau Ferrer, C‑597/14 P, EU:C:2016:579, point 26).

72. In that regard, it must be pointed out, first, that compliance with the principle of equality and non-discrimination requires that comparable situations must not be treated differently and that different situations must not be treated in the same way unless such treatment is objectively justified (see, in particular, Case C-44/94 Fishermen’s Organisations and Others [1995] ECR I‑3115, paragraph 46, and Joined Cases C‑87/03 and C‑100/03 Spain v Council [2006] ECR I‑2915, paragraph 48) and, second, that the second subparagraph of Article 40(3) of the Treaty, which prohibits all discrimination in the context of the common agricultural policy, is merely a specific expression of that principle (see, inter alia, Case C‑292/97 Karlsson and Others [2000] ECR I‑2737, paragraph 39).

39 The second subparagraph of Article 40(3) of the Treaty, which prohibits all discrimination in the context of the common agricultural policy, is merely a specific expression of the general principle of equal treatment, which requires that comparable situations not be treated differently and different situations not be treated alike unless such treatment is objectively justified (Case 203/86 Spain v Council [1988] ECR 4563, paragraph 25, and Case C-15/95 EARL de Kerlast [1997] ECR I-1961, paragraph 35). Calculation based on the average quantities delivered between 1991 and 1993

43 It must be recalled that the Treaty provisions concerning freedom of movement for persons do not prevent the adoption of rules or practices excluding foreign players from certain matches for reasons which are not of an economic nature, which relate to the particular nature and context of such matches and are thus of sporting interest only, such as, for example, matches between national teams from different countries. The Court stressed, however, that that restriction on the scope of the provisions in question must remain limited to its proper objective and cannot be relied upon to exclude the whole of a sporting activity (see Case 13/76 Donà v Mantero [1976] ECR 1333, paragraphs 14 and 15, and Bosman, paragraphs 76 and 127).

49. That obligation reinforces the high level of confidence between Member States and the principle of mutual recognition on which the mechanism of the European arrest warrant is based, and justifies the wording of recital 10 in the preamble to the Framework Decision, according to which the implementation of the European arrest warrant may be suspended only in the event of a serious and persistent breach by one of the Member States of the principles set out in Article 6(1) EU, determined by the Council pursuant to Article 7(1) EU with the consequences set out in Article 7(2) EU.

22. In that regard it must be borne in mind that, in order to determine whether a dispute falls within the scope of Regulation No 44/2001, reference must be made solely to the subject-matter of the proceedings ( Rich , paragraph 26). More specifically, its place in the scope of Regulation No 44/2001 is determined by the nature of the rights which the proceedings in question serve to protect ( Van Uden , paragraph 33).

52. Toutefois, même si la juridiction de renvoi devait parvenir à la conclusion selon laquelle, compte tenu de ses caractéristiques et des circonstances dans lesquelles sont effectués les travaux socialement utiles par des personnes telles que le requérant au principal, la relation entre celui-ci et l’administration publique italienne qui l’a employé constitue, en réalité, une relation de travail au sens du droit national, il convient, en tout état de cause, de rappeler que la clause 2, point 2, de l’accord-cadre confère aux États membres une marge d’appréciation quant à l’application de l’accord-cadre à certaines catégories de contrats ou de relations de travail.

67. Next, the wording of Article 13B(d)(6) of the Sixth Directive does not in principle preclude the management of special investment funds from being broken down into a number of separate services which may come within the meaning of ‘management of special investment funds’ in that provision, and which may benefit from the exemption under it, even where they are provided by a third-party manager (see, to that effect, as regards Article 13B(d)(3) of the Sixth Directive, SDC , paragraph 64, and, as regards Article 13B(d)(5) of that directive, Case C‑235/00 CSC Financial Services [2001] ECR I‑10237, paragraph 23).

23 It is important to note that the wording of Article 13B(d)(5) of the Sixth Directive does not in principle preclude a transaction in securities from being broken down into a number of separate services which may together amount to a transaction in securities within the meaning of that provision and which may benefit from the exemption laid down therein (see, to that effect, with regard to transactions concerning transfers, within the meaning of Article 13B(d)(3) of the Sixth Directive, paragraph 64 of the judgment in SDC).

49. Les termes employés pour désigner lesdites exonérations sont d’interprétation stricte, étant donné qu’elles constituent des dérogations au principe général selon lequel la TVA est perçue sur chaque prestation de services effectuée à titre onéreux par un assujetti. Toutefois, l’interprétation de ces termes doit être conforme aux objectifs poursuivis par lesdites exonérations et respecter les exigences du principe de neutralité fiscale inhérent au système commun de TVA. Ainsi, cette règle d’interprétation stricte ne signifie pas que les termes utilisés pour définir les exonérations visées à l’article 132 de la directive 2006/112 doivent être interprétés d’une manière qui priverait celles‑ci de leurs effets (voir, en ce sens, arrêts Horizon College, précité, point 16 et jurisprudence citée; du 19 novembre 2009, Don Bosco Onroerend Goed, C‑461/08, non encore publié au Recueil, point 25, ainsi que Eulitz, précité, point 27).

20. À titre liminaire, il convient de relever qu’une taxe prélevée par un État membre lors de l’immatriculation de véhicules automobiles sur son territoire en vue d’une mise en circulation constitue une imposition intérieure et doit donc être examinée au regard de l’article 110 TFUE (voir, en ce sens, arrêt du 7 avril 2011, Tatu, C‑402/09, Rec. p. I‑2711, point 32 et jurisprudence citée).

41. According to those provisions, this harmonisation at Community level in relation to the organisation of working time is intended to guarantee better protection of the safety and health of workers by ensuring that they are entitled to minimum rest periods – particularly daily and weekly – and adequate breaks and by providing for a ceiling of 48 hours on the average duration of the working week, a maximum limit which is expressly stated to include overtime (see Simap , paragraph 49, BECTU , paragraph 38, Jaeger , paragraph 46, Pfeiffer and Others , paragraph 92, and Case C‑313/02 Wippel [2004] ECR I‑9483, paragraph 47).

65. The Court has already held that the second subparagraph of Article 22(2) of Regulation No 1408/71 must be interpreted as meaning that the authorisation to which that provision refers cannot be refused when it appears that the first condition set out therein is met and that the same or equally effective treatment cannot be given without undue delay in the Member State of residence of the insured person (see, to that effect, Inizan , paragraphs 45, 59 and 60, and Watts , paragraphs 59 to 61).

23. That case-law also applies where, exceptionally, the European Union legislature decides, as in the case in the main proceedings, to harmonise procedural rules governing requests for repayment of taxes wrongly levied. A reasonable time-limit, irrespective of whether it is imposed by national law or European Union law, is in the interests of legal certainty which protects both the taxpayer and the administration concerned and does not preclude the individual from exercising rights conferred by European Union law (see, to that effect, Aprile , paragraph 19; Danske Slagterier , paragraph 32; and Barth , paragraph 28).

51. Consequently, the answer to the second question is that the hiring-out of workers, within the meaning of Article 1(3)(c) of Directive 96/71, is a service provided for remuneration in respect of which the worker who has been hired out remains in the employ of the undertaking providing the service, no contract of employment being entered into with the user undertaking. It is characterised by the fact that the movement of the worker to the host Member State constitutes the very purpose of the provision of services effected by the undertaking providing the services and that that worker carries out his tasks under the control and direction of the user undertaking. Costs

26. In that regard, first, it is immaterial whether that operator is itself a contracting authority (see, to that effect, Case C-107/98 Teckal [1999] ECR I-8121, paragraph 51). It is also immaterial whether the body concerned is primarily profit-making, whether it is structured as an undertaking or whether it has a continuous presence on the market (see, to that effect, CoNISMa , paragraphs 30 and 45).

25 However, the Court has stated that, where a State measure must be regarded as compensation for the services provided by the recipient undertakings in order to discharge public service obligations, so that those undertakings do not enjoy a real financial advantage and the measure thus does not have the effect of putting them in a more favourable competitive position than the undertakings competing with them, such a measure is not caught by Article 107(1) TFEU (see judgment of 24 July 2003, Altmark Trans and Regierungspräsidium Magdeburg, C‑280/00, EU:C:2003:415, paragraph 87).

37. It is common ground that, as regards the supervision of Member States’ compliance with their obligations under Articles 87 EC and 88 EC, the national courts and the Commission fulfil complementary and separate roles (see Case C‑39/94 SFEI and Others [1996] ECR I‑3547, paragraph 41, and van Calster and Others , cited above, paragraph 74).

43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC.

72. Furthermore, since Article 36 of the Treaty provides for an exception, to be interpreted strictly, to the rule of free movement of goods within the Community, it is for the national authorities which invoke it to show in each case, in the light of national nutritional habits and in the light of the results of international scientific research, that their rules are necessary to give effective protection to the interests referred to in that provision and, in particular, that the marketing of the products in question poses a real risk to public health ( Sandoz , paragraph 22; Van Bennekom , paragraph 40; Commission v Denmark , paragraph 46; and Commission v France , paragraph 53, all cited above).

39. The fact that the services provided are neither defined in advance nor personalised and that the payment is made in the form of a lump sum is also not such as to affect the direct link between the supply of services made and the consideration received, the amount of which is determined in advance on the basis of well-established criteria (judgment in Le Rayon d’Or , C‑151/13, EU:C:2014:185, paragraph 37).

122. In that regard, it should be observed that considerations such as those set out by the Court of First Instance at paragraphs 56 to 64 of the judgment in HFB and Others v Commission , which seek to establish the existence of an economic unit, are based on a series of findings of fact which are not amenable to discussion on appeal, unless the relevant facts or evidence adduced before the Court of First Instance have been distorted or the material inaccuracy of the findings of the Court of First Instance is apparent from the documents placed on the case-file (see, to that effect, in particular, Metsä-Serla and Others v Commission , paragraph 37, and Mag Instrument v OHIM , paragraphs 39 and 76).

32. The same reasoning may be applied to the exemption laid down in Article 8(1)(a) of Directive 92/81.

28 Where a holding company makes capital available to its subsidiaries, that activity may of itself be considered an economic activity, consisting in exploiting that capital with a view to obtaining income by way of interest therefrom on a continuing basis, provided that it is not carried out merely on an occasional basis and is not confined to managing an investment portfolio in the same way as a private investor (see, to that effect, Case C-155/94 Wellcome Trust v Commissioners for Customs and Excise [1996] ECR I-3013, at paragraph 36; and Case C-230/94 Enkler v Finanzamt Homburg [1996] ECR I-4517, paragraph 20) and provided that it is carried out with a business or commercial purpose characterised by, in particular, a concern to maximise returns on capital investment.

48. The principle of legal certainty, which forms part of the Community legal order, must be observed both by the Community institutions and by the Member States when they exercise the powers conferred on them by Community directives (see Case C‑376/02 ‘ Goed Wonen ’ [2005] ECR I‑3445, paragraph 32).

21 In that regard, it should be noted that, according to the Court’s settled case-law, the Council of the European Union has conferred upon the Commission, acting in cooperation with the customs experts of the Member States, broad discretion to define the subject matter of tariff headings falling to be considered for the classification of particular goods. However, the Commission’s power to adopt the measures mentioned in Article 9(1)(a), (b), (d) and (e) of Regulation No 2658/87, like drafting additional notes, does not authorise it to alter the subject matter of the tariff headings which have been defined on the basis of the HS established by the International HS Convention whose scope the European Union has undertaken, under Article 3 thereof, not to modify (see, to that effect, judgment of 12 February 2015, Raytek and Fluke Europe, C‑134/13, EU:C:2015:82, paragraph 29 and the case-law cited).

30. It must be observed, first, that the prohibition which arises from Swedish legislation on narcotic drugs, on the cultivation and possession of industrial hemp covered by the common organisation of the market in the hemp sector directly undermines that common organisation.

68. It is true that the right to good administration, enshrined in that provision, reflects a general principle of EU law (judgment in HN , C‑604/12, EU:C:2014:302, paragraph 49). However, by their questions in the present cases, the referring courts are not seeking an interpretation of that general principle, but ask whether Article 41 of the Charter may, in itself, apply to the Member States of the European Union.

76. As the Court held at paragraph 21 of the judgment in Régie dauphinoise, if all receipts from a taxable person’s financial transactions linked to a taxable activity were to be included in that denominator, even where the creation of such receipts did not entail the use of goods or services subject to VAT, or at least entailed only their very limited use, calculation of the deduction would be distorted.

64. According to settled case-law, the adoption of rules essential to the subject-matter envisaged is reserved to the legislature of the European Union (see, to that effect, Germany v Commission , paragraph 36; Case C-104/97 P Atlanta v European Community [1999] ECR I-6983, paragraph 76; and C-356/97 Molkereigenossenschaft Wiedergeltingen [2000] ECR I-5461, paragraph 21). The essential rules governing the matter in question must be laid down in the basic legislation and may not be delegated (see, to that effect, Case C-156/93 Parliament v Commission [1995] ECR I-2019, paragraph 18; Parliament v Council , paragraph 23; Case C-48/98 Söhl & Söhlke [1999] ECR I-7877, paragraph 34; and Case C-133/06 Parliament v Council [2008] ECR I-3189, paragraph 45).

20 THE ANSWER TO THE FIRST QUESTION MUST THEREFORE BE THAT THE NATIONAL COURTS HAVE NO JURISDICTION THEMSELVES TO DECLARE THAT ACTS OF COMMUNITY INSTITUTIONS ARE INVALID . THE SECOND QUESTION

34 According to settled case-law, the purpose of the pre-litigation procedure is to give the Member State concerned an opportunity, on the one hand, to comply with its obligations under Community law and, on the other, to avail itself of its right to defend itself against the complaints made by the Commission. The subject-matter of an action brought under Article 169 of the Treaty is therefore delimited by the pre-litigation procedure provided for by that article. Consequently, the action cannot be founded on any complaints other than those formulated in the reasoned opinion (Case C-206/96 Commission v Luxembourg [1998] ECR I-3401, paragraph 13).

84 It follows that a sectoral pension fund of the kind at issue in the main proceedings engages in an economic activity in competition with insurance companies.

37 It has been consistently held by the Court (see, in particular, the judgment in Case 31/87 Beentjes [1988] ECR 4635, paragraph 40) that only those provisions of a directive which appear, as far as their subject-matter is concerned, to be unconditional and sufficiently precise may be relied on by individuals against the State.

56. Among the rights which Article 48 of the Treaty confers on nationals of the Member States is the right to move freely within the territory of the other Member States and to stay there for the purposes of seeking employment ( Antonissen , cited above, paragraph 13).

48 However, the effect of Article 88(1) and (2) EC and Articles 17 to 19 of the regulation on the procedure in State aid cases is that, if the Commission considers that there is existing aid whose compatibility with the common market it wishes to re-examine, it cannot require the Member State concerned to suspend that aid before a negative final decision holding it incompatible with the common market. For its part, the Member State is not under any obligation to suspend existing aid before such a negative final decision (Spain v Commission, paragraph 17; Italy v Commission, paragraph 25).

44. Or, les conditions d’application établies à ladite disposition sont exhaustives et, partant, une législation nationale ne peut prévoir, sur le fondement de cette même disposition, que la base d’imposition est la valeur normale de l’opération dans des cas autres que ceux qui y sont énumérés (arrêts du 26 avril 2012, Balkan and Sea Properties et Provadinvest, C‑621/10 et C‑129/11, non encore publié au Recueil, point 51, ainsi que Orfey Balgaria, précité, point 47).

35 It should be recalled, first, that, according to Article 168a of the EC Treaty (now Article 225 EC) and the first paragraph of Article 51 of the EC Statute of the Court of Justice, an appeal is to be limited to points of law. The latter provision states that such an appeal must be based on grounds of lack of competence of the Court of First Instance, breach of procedure before it which adversely affects the interests of the appellant and infringement of Community law by that Court (Case C-7/95 P Deere v Commission [1998] ECR I-3111, paragraph 18, and Case C-8/95 P New Holland Ford v Commission [1998] ECR I-3175, paragraph 22).

23. An analysis of those definitions shows that the scope of the term economic activities is very wide, and that the term is objective in character, in the sense that the activity is considered per se and without regard to its purpose or results (see Commission v Netherlands , paragraph 8; Commission v Greece , paragraph 26; and Commission v Spain , paragraph 89).

20. It is important at the outset to bear in mind that Directive 2008/115 concerns only the return of illegally staying third-country nationals and is thus not designed to harmonise in their entirety Member State rules on the stay of foreign nationals. Therefore, that directive does not preclude, in principle, the law of a Member State from classifying the unlawful re-entry of a third-country national in breach of an entry ban as an offence and laying down criminal law sanctions to deter and penalise such an infringement (see, by analogy, judgments in Achughbabian , C‑329/11, EU:C:2011:807, paragraph 28, and Sagor , C‑430/11, EU:C:2012:777, paragraph 31).

31. Directive 2008/115 concerns only the return of illegally staying third-country nationals and is thus not designed to harmonise in their entirety the rules of the Member States on the stay of foreign nationals. Therefore, that directive does not preclude the law of a Member State from classifying an illegal stay as an offence and laying down criminal sanctions to deter and penalise such an infringement ( Achughbabian , paragraph 28).

48 As is apparent from the third recital of the Parent-Subsidiary Directive, that directive seeks, by the introduction of a common tax system, to eliminate any disadvantage to cooperation between companies of different Member States as compared with cooperation between companies of the same Member State and thereby to facilitate the grouping together of companies at EU level. That directive thus seeks to ensure the neutrality, from the tax point of view, of the distribution of profits by a company established in one Member State to its parent company established in another Member State (judgment of 8 March 2017, Wereldhave Belgium and Others, C‑448/15, EU:C:2017:180, paragraph 25 and the case-law cited).

10 NOTHING PREVENTED IT AT THE TIME OF THE PROCEEDINGS BEFORE THE COURT FROM TAKING THE STEPS WHICH RESULTED IN THE COMMUNICATION OF THAT REPORT ON 16 JULY 1970 .

23. With respect to the transfer of a totality of assets, the Court has held that, where the taxable person no longer effects transactions after using services provided for that purpose, the costs of those services must be regarded as part of the economic activity of his business as a whole before the transfer and that he must be recognised as being entitled to deduct. Any other interpretation would amount to drawing an arbitrary distinction between, on the one hand, expenditure incurred for the purposes of a business before it is actually operated and that incurred during its operation and, on the other hand, the expenditure incurred in order to terminate its operation (see Case C‑408/98 Abbey National [2001] ECR I‑1361, paragraph 35, and Case C‑137/02 Faxworld [2004] ECR I‑0000, paragraph 39).

41. En effet, conformément au principe de hiérarchie des normes, un acte établi d’un commun accord par les institutions de l’Union, tel que la réglementation commune, ne saurait fonder une interprétation contra legem de l’article 263, dernier alinéa, TFUE (voir, par analogie, arrêt Italie et Donnici/Parlement, C-393/07 et C-9/08, EU:C:2009:275, point 47).

48. The members of a migrant worker’s family are the indirect recipients of the equal treatment granted to the worker under Article 7(2) of Regulation No 1612/68. Since the grant of funding for studies to a child of a migrant worker constitutes a social advantage for the migrant worker, the child may himself rely on that provision in order to obtain the funding if, under national law, such funding is granted directly to the student. For the migrant worker, however, that benefit constitutes a social advantage for the purposes of that provision only inasmuch as he continues to support his descendant (Case 316/85 Lebon [1987] ECR 2811, paragraphs 12 and 13, and Bernini , paragraphs 25 and 26).

103 Consequently, the ban on the export of live bovine animals cannot be regarded as a manifestly inappropriate measure.

16 It is thus clear both from the terms and the structure of Article 95a(4) that application of the provisions of the amending Regulation to pension rights acquired before 1 June 1992 is subject to an express application being made by the person concerned. The competent institution is not therefore entitled to substitute itself for an insured person, especially where review by that institution of its own motion would operate to the detriment of the person concerned (see Case 32/76 Saieva [1976] ECR 1523, paragraphs 15 to 17).

56. That situation is a consequence of the particular nature of the contested measures, which at the same time resemble both measures of general application in that they impose on a category of addressees determined in a general and abstract manner a prohibition on, inter alia, making available funds and economic resources to persons and entities named in the lists contained in their annexes and also a bundle of individual decisions affecting those persons and entities (see, to that effect, Joined Cases C‑402/05 P and C‑415/05 P Kadi and Al Barakaat International Foundation v Council and Commission [2008] ECR I‑6351, paragraphs 241 to 244).

56. Consequently, and by analogy with what applies in relation to the choice of the legal basis of a Community act, it must be concluded that in a situation such as that at issue in the present case the classification of a Community act as a proposal or initiative to build upon the Schengen acquis within the meaning of the first subparagraph of Article 5(1) of the Schengen Protocol must rest on objective factors which are amenable to judicial review, including in particular the aim and the content of the act (see Case C‑300/89 Commission v Council [1991] ECR I‑2867 (‘ Titanium dioxide’ ), paragraph 10; Case C‑176/03 Commission v Council [2005] ECR I‑7879, paragraph 45; and Case C‑440/05 Commission v Council [2007] ECR I‑0000, paragraph 61).

38. But above all, if the construction set out by the national court meant that a substance or object which is discarded otherwise than as mentioned in Annexes II A and II B to Directive 75/442 is not ‘waste’, it would restrict the meaning of ‘waste’ arising from the first subparagraph of Article 1(a) of that directive. Thus, a substance or object not subject to a disposal or recovery requirement whose holder discards it by simple abandonment, without subjecting it to such an operation, would not be classified as ‘waste’ although it would be such within the meaning of Directive 75/442.

60. In that regard, it must be observed that to ignore the value of sales made to independent third parties on the ground that the undertaking participating in the infringement has particular structural links with those third parties would give an unjustified advantage to such an undertaking by allowing it to avoid the imposition of a fine proportionate to its importance on the product market to which the infringement relates (see, by analogy, judgment in Guardian Industries and Guardian Europe v Commission , C‑580/12 P, EU:C:2014:2363, paragraphs 59 and 63).

17 THAT QUESTION MUST BE ANSWERED IN THE NEGATIVE . WHILST THE REPORT DATED 21 DECEMBER 1981 DOES NOT USE THE TERM ' ' OCCUPATIONAL DISEASE ' ' , IT DOES RECOGNIZE THE EXISTENCE OF A CAUSAL RELATIONSHIP BETWEEN THE WORK OR WORKING CONDITIONS AND THE DETERIORATION IN THE APPLICANT ' S STATE OF HEALTH , AS DOES , MOREOVER , THE FIRST VERSION OF THE REPORT OF 25 JANUARY 1982 . ALTHOUGH , ON THE OTHER HAND , THE DEFINITIVE VERSION OF THE LATTER REPORT INDICATES THAT TWO DOCTORS , THAT IS TO SAY A MAJORITY , CONCLUDED THAT THE APPLICANT ' S INVALIDITY DID NOT RESULT FROM AN OCCUPATIONAL DISEASE , IT REMAINS TO BE SAID THAT THAT VERSION CONTAINS NO REASONS ENABLING THE READER TO ASSESS THE CONSIDERATIONS ON WHICH THAT CONCLUSION WAS BASED NOR ANY EXPLANATION AS TO THE INCONSISTENCY BETWEEN THAT CONCLUSION AND THE CONCLUSION SET OUT IN THE SECOND REPORT AND IN THE FIRST VERSION OF THE THIRD REPORT .

39. In paragraph 40 of British Agrochemicals Association , the Court ruled that where the competent authority of a Member State finds that a plant protection product imported from a State party to the Agreement on the European Economic Area in which it is already covered by a marketing authorisation granted in accordance with the Directive, if not identical in all respects to a product already authorised within the Member State of importation, at least, – shares a common origin with that product in that it has been manufactured by the same company or by an associated undertaking or under licence according to the same formulation, – was manufactured using the same active ingredient, and – also has the same effect with due regard to differences which may exist in conditions relating to agriculture, plant health and the environment, in particular climatic conditions, relevant to the use of the product, that product must be able to benefit from the marketing authorisation already granted in the Member State of importation, unless that is precluded by considerations concerning the protection of human and animal health and of the environment.

40 Accordingly, it must be held, on the same grounds as those mentioned at paragraph 33 above, that, where the competent authority of a Member State finds that a plant protection product imported from an EEA State in which it is already covered by marketing authorisation granted in accordance with the Directive, if not identical in all respects to a product already authorised within the Member State of importation, at least - shares a common origin with that product in that it has been manufactured by the same company or by an associated undertaking or under licence according to the same formulation, - was manufactured using the same active ingredient, and - also has the same effect with due regard to differences which may exist in conditions relating to agriculture, plant health and the environment, in particular climatic conditions, relevant to the use of the product, that product must be able to benefit from the marketing authorisation already granted in the Member State of importation, unless that is precluded by considerations concerning the protection of human and animal health and of the environment.

60. As the Court has held, the competent authorities called on to apply and interpret the relevant national law must do so, as far as possible, in the light of the wording and the purpose of the Directive so as to achieve the result it has in view and thereby comply with the third paragraph of Article 249 EC (Joined Cases C-71/94 to C-73/94 Eurim-Pharm [1996] ECR I-3603, paragraph 26, and Case C-63/97 BMW [1999] ECR I-905, paragraph 22).

81. The choice as to the number of comparisons which the advertiser wishes to make between the products which he is offering and those offered by his competitors falls within the exercise of his economic freedom. Any obligation to restrict each price comparison to the average prices of the products offered by the advertiser and those of rival products would be contrary to the objectives of the Community legislature.

56. Moreover, as regards the application of Article 13B(d)(6) of the Sixth Directive to transactions effected between undertakings for collective investment and their participants, any other interpretation of that provision, exempting from VAT the management of undertakings for collective investment constituted under the law of contract or under trust law, and not those constituted under statute, would be contrary to the principle of fiscal neutrality on which, in particular, the common system of VAT established by the Sixth Directive is based, and which precludes economic operators carrying out the same transactions being treated differently in relation to the levying of VAT (see Case C-382/02 Cimber Air [2004] ECR I‑8379, paragraphs 23 and 24, and Case C‑280/04 Jyske Finans [2005] ECR I‑0000, paragraph 39).

15 Second, any pecuniary charge which is imposed unilaterally on domestic or foreign goods by reason of the fact that they cross a frontier, and which is not a customs duty in the strict sense, constitutes a charge having equivalent effect, within the meaning of Articles 9, 12, 13 and 16 of the Treaty, even if it is not imposed for the benefit of the State and is not discriminatory or protective in effect (Commission v Italy, paragraph 9).

280. It is to be added that the prohibitions laid down by the Directive on using certain means of capture when hunting must result from legislative provisions. In view of the principle of legal certainty the relevant prohibitions must be reproduced in mandatory legal instruments (see, to this effect, Case C-339/87 Commission v Netherlands [1990] ECR I‑851, paragraph 22).

21 In that respect, it is sufficient to note, as the Court declared in Case C-44/89 von Deetzen v Hauptzollamt Oldenburg [1991] ECR I-5119, paragraph 21, that whilst producers who had entered into a non-marketing or conversion undertaking under Regulation No 1078/77 were legitimately entitled to expect to be able to resume the marketing of milk at the end of their non-marketing or conversion period and to carry on that activity under conditions that involved no discrimination between them and other milk producers, they could not thereby expect a common organization of the market to confer on them a commercial advantage which did not derive from their farming activity.

42. However, as the Court has already held, although the claims as stated in the application cannot as a rule be extended beyond the infringements alleged in the operative part of the reasoned opinion and in the letter of formal notice, the fact nevertheless remains that the Commission has standing to seek a declaration that a Member State has failed to fulfil obligations which were created in the original version of a European Union measure, subsequently amended or repealed, and which were maintained in force under the provisions of a new European Union measure. Conversely, the subject‑matter of the dispute cannot be extended to obligations arising under new provisions which do not correspond to those arising under the original version of the measure concerned, for otherwise it would constitute a breach of the essential procedural requirements of infringement proceedings (see, in that regard, Case C‑365/97 Commission v Italy [1999] ECR I‑7773, paragraph 36; Case C‑363/00 Commission v Italy [2003] ECR I‑5767, paragraph 22, and Case C‑416/07 Commission v Greece , cited above, paragraph 28).

45 As regards the instant case, which concerns prestigious, luxury goods, the reseller must not act unfairly in relation to the legitimate interests of the trade mark owner. He must therefore endeavour to prevent his advertising from affecting the value of the trade mark by detracting from the allure and prestigious image of the goods in question and from their aura of luxury.

25 In the second place, it should be pointed out that a possible error by the General Court in the assessment of the severability of a provision of an act of EU law is an error of law which is subject to review by the Court of Justice (for such a review, see, inter alia, judgment of 29 March 2012, Commission v Estonia, C‑505/09 P, EU:C:2012:179, paragraphs 110 to 122).

13 That power to raise of its own motion a question of Community law presupposes that the national court considers either that Community law must be applied and, if necessary, national law disapplied, or that national law must be interpreted in a way that conforms with Community law.

17. It is settled case-law that where Community legislation does not specifically provide for any penalty for an infringement or refers for that purpose to national legislation, Article 10 EC requires the Member States to take all the measures necessary to guarantee the application and effectiveness of Community law. For that purpose, while the choice of penalty remains within their discretion, they must ensure in particular that infringements of Community law are penalised under conditions, both procedural and substantive, which are analogous to those applicable to infringements of national law of a similar nature and importance and which, in any event, make the penalty effective, proportionate and dissuasive (Case C-213/99 De Andrade [2000] ECR I-11083, paragraph 19).

26 The various language versions of the Directive use somewhat different terms to convey the concept in question: the Danish version has "virksomhed", the Dutch version "plaatselijke eenheid", the English version "establishment", the Finnish version "yritys", the French version "établissement", the German version "Betrieb", the Greek version "**********", the Italian version "stabilimento", the Portuguese version "estabelecimento", the Spanish version "centro de trabajo" and the Swedish version "arbetsplats".

26. As is clear from the explanatory memorandum to the Commission Proposal of 10 December 1997 (COM(97) 628), which led to the adoption of Directive 2001/29, confirmed by recital 25 in the preamble to that directive, ‘making available to the public’, for the purposes of Article 3 of the directive, is intended to refer to ‘interactive on-demand transmissions’ characterised by the fact that members of the public may access them from a place and at a time individually chosen by them (see, to that effect, judgment in SCF , C‑135/10, EU:C:2012:140, paragraph 59).

84. Nevertheless, observance of the rights of the defence is a general principle of EU law which applies where the authorities are minded to adopt in respect of a person a measure which will adversely affect him. In accordance with that principle, the addressees of decisions which significantly affect their interests must be placed in a position in which they can effectively make known their views as regards the information on which the authorities intend to base their decision. The authorities of the Member States are subject to that obligation when they take decisions which come within the scope of EU law, even if the EU legislation applicable does not expressly provide for such a procedural requirement (judgment in Sabou , C‑276/12, EU:C:2013:678, paragraph 38 and the case-law cited).

94 Such a transitional system of protection for existing designations of origin and geographical indications would be pointless if the system of protection for such names which is provided for by Regulation No 1234/2007 were not exhaustive in nature, implying that the Member States retained in any event the ability to maintain them for an indefinite period (see, by analogy, judgment of 8 September 2009, Budějovický Budvar, C‑478/07, EU:C:2009:521, paragraph 128).

128. Those particular systems and, especially, the express authorisation granted, on certain conditions, to the Member States to maintain, on a transitional basis, the national protection of existing qualified geographical indications would be difficult to understand if the Community system of protection of such indications were not exhaustive in nature, implying that the Member States retained in any event an unlimited capacity to maintain such national rights.

32. According to the case-law of the Court, liability in tort, delict or quasi-delict can only arise provided that a causal connection can be established between the damage and the event in which that damage originates (Case 21/76 Bier ( " Mines de Potasse d ' Alsace " ) [1976] ECR 1735, paragraph 16). It cannot but be noted that in a situation such as that at issue in the main proceedings, a causal link could be established between the harm allegedly suffered by DFDS and SEKO ' s notice of industrial action.

27. It is also apparent from the European Commission’s written observations that the authorisation to use public property which constitutes a scarce resource enables the holder of that authorisation to make significant economic gains and grants that holder advantages as compared with other operators who are also seeking to use and exploit that resource, which justifies imposing a charge which reflects, inter alia, the value of the use of the scarce resource at issue.

22 It follows from settled case‑law of the Court that the obligation of the General Court to state reasons requires it to disclose its reasoning clearly and unequivocally, in such a way as to enable the persons concerned to ascertain the reasons for the decision taken and the Court of Justice to exercise its power of review (see, inter alia, judgment of 7 January 2004, Aalborg Portland and Others v Commission, C‑204/00 P, C‑205/00 P, C‑211/00 P, C‑213/00 P, C‑217/00 P and C‑219/00 P, EU:C:2004:6, paragraph 372, and order of 1 June 2017, Universidad Internacional de la Rioja v EUIPO, C‑50/17 P, not published, EU:C:2017:415, paragraph 12).

33 Second, it should be noted that under Article 8(1) of Regulation No 338/97 all commercial use of specimens of the species listed in Annex A to that regulation is prohibited.

24 Furthermore, the Court has consistently held ( see in particular judgments in Joined Cases 140, 146, 221 and 226/82 Walzstahl-Vereinigung and Thyssen v Commission [1984] ECR 951, paragraph 27, and Case 69/83 Lux v Court of Auditors [1984] ECR 2447, paragraph 30 ) that a decision may amount to a misuse of powers only if it appears, on the basis of objective, relevant and consistent factors, to have been taken with the exclusive purpose, or at any rate the main purpose, of achieving an end other than that stated or evading a procedure specifically prescribed by the Treaty for dealing with the circumstances of the case .

35. Next, the request must relate to all sections of the tender which require clarification (see, to that effect, SAG ELV Slovensko and Others , paragraph 44).

54. In the first place, it should be recalled that, according to settled case‑law, the relatively small amount of aid or the relatively small size of the undertaking which receives it do not as such exclude the possibility that intra-Community trade might be affected (see Case C-142/87 Belgium v Commission [1990] ECR I-959, ‘ Tubemeuse ’, paragraph 43; Joined Cases C‑278/92 to C‑280/92 Spain v Commission [1994] ECR I‑4103, paragraph 42, and Case C‑280/00 Altmark Trans and Regierungspräsidium Magdeburg [2003] ECR I‑7747, paragraph 81). Aid of a relatively small amount is liable to affect competition and trade between Member States where there is strong competition in the sector in which the undertakings which receive it operate (see Case 259/85 France v Commission [1987] ECR 4393, paragraph 24, and Case C‑351/98 Spain v Commission [2002] ECR I‑8031, paragraph 63).

53 Last, the requirement of legal certainty means that the binding nature of any act intended to have legal effects must be derived from a provision of EU law which prescribes the legal form to be taken by that act and which must be expressly indicated therein as its legal basis (judgment of 14 June 2016, Commission v McBride and Others, C‑361/14 P, EU:C:2016:434, paragraph 47).

34. Furthermore, although the wording of the second subparagraph of Article 4(4) of the Sixth Directive was repeated in similar terms in the majority of the language versions of Article 11 of the VAT Directive, in the English-language version of that article the word ‘any’ was added, with the result that the relevant passage of that provision reads as follows: ‘each Member State may regard as a single taxable person any persons established in the territory of that Member State’ ( Commission v Ireland , paragraph 38).

38. Furthermore, although the wording of the second subparagraph of Article 4(4) of the Sixth Directive was repeated in similar terms in the majority of the language versions of Article 11 of the VAT Directive, in the English-language version of that article the word ‘any’ was added, with the result that the relevant passage of that provision reads as follows: ‘each Member State may regard as a single taxable person any persons established in the territory of that Member State’.

32. On the other hand, it is apparent from Article 18(1)(a), read in conjunction with Article 22(3) of the Sixth Directive, that the exercise of the right to deduct referred to in Article 17(2)(a) of that directive is normally dependent on possession of the original of the invoice or of the document which, under the criteria determined by the Member State in question, may be considered to serve as an invoice ( Reisdorf , cited above, paragraph 22).

Par ailleurs, aucune disposition du traité FUE ne prévoit que la sixième partie de celui-ci, relative aux dispositions institutionnelles et financières, ne serait pas applicable en matière de mesures restrictives. Le recours à l’article 291, paragraphe 2, TFUE, selon lequel, « [l]orsque des conditions uniformes d’exécution des actes juridiquement contraignants de l’Union sont nécessaires, ces actes confèrent des compétences d’exécution à la Commission ou, dans des cas spécifiques dûment justifiés et dans les cas prévus aux articles 24 et 26 du traité sur l’Union européenne, au Conseil », n’était donc pas exclu, pour autant que les conditions prévues à cette disposition étaient remplies (arrêt du 1er mars 2016, National Iranian Oil Company/Conseil, C‑440/14 P, EU:C:2016:128, point 35).

S’agissant de la première branche du présent moyen, il y a lieu de rappeler que, conformément à la jurisprudence de la Cour, dans le domaine du droit de la concurrence, en cas de litige sur l’existence d’une infraction, il appartient à la Commission de rapporter la preuve des infractions qu’elle constate et d’établir les éléments de preuve propres à démontrer, à suffisance de droit, l’existence des faits constitutifs d’une infraction (arrêt du 22 novembre 2012, E.ON Energie/Commission, C‑89/11 P, EU:C:2012:738, point 71).

35. So far as products such as those at issue in the main proceedings are concerned, a number of objective characteristics and properties may be taken into account in determining their essential character. Thus, first of all, it must be established that distilled alcohol accounts for not only more of their total volume but also more of their alcohol content than fermented alcohol.

20 In answering that question it should be observed that in its judgment in McDermott and Cotter the Court held that until such time as the Member State had adopted the necessary implementing measures women were entitled to have the same rules applied to them as were applied to men in the same situation, since in such circumstances those rules remained the only valid point of reference.

28. Since none of the measures necessary to recover the aid referred to in Decision 2000/128 from the recipient undertakings have been taken by the Italian Government, it cannot validly rely on an alleged lack of cooperation on the part of the Commission in its defence.

48. However, those justifications, which are based on the increase in financial burdens and possible administrative difficulties, must be rejected. Grounds of that kind cannot, in any event, justify the failure to comply with the obligations arising out of the prohibition of discrimination based on nationality set out in Article 45 TFEU (see, to that effect, inter alia, Merida , paragraph 30), as neither the scope nor the content of those grounds of justification is in any way affected by the public or private nature of the disputed provisions (see, to that effect, inter alia, Case C-415/93 Bosman [1995] ECR I-4921, paragraph 86).

41. Second, with regard to the interpretation of the terms ‘staying’ and ‘resident’, it should be pointed out that, contrary to the argument of the Czech and Netherlands Governments, the definition of those two terms cannot be left to the assessment of each Member State.

61 The latter case related to private undertakings that had not been appointed by the State to administer a State resource, but were bound by an obligation to purchase by means of their own financial resources (see judgments of 17 July 2008, Essent Netwerk Noord and Others, C‑206/06, EU:C:2008:413, paragraph 74; of 19 December 2013, Association Vent De Colère! and Others, C‑262/12, EU:C:2013:851, paragraph 35; and order of 22 October 2014, Elcogás, C‑275/13, not published, EU:C:2014:2314, paragraph 32).

24 More particularly, the inclusion, challenged by the defendant in the main proceedings, of phonogram producers among the beneficiaries of the exclusive rental right appears justified by the protection of the extremely high and risky investments which are required for the production of phonograms and are essential if authors are to go on creating new works. As the Advocate General has explained in point 26 of his Opinion, the grant of an exclusive right to producers certainly constitutes the most effective form of protection, having regard in particular to the development of new technologies and the increasing threat of piracy, which is favoured by the extreme ease with which recordings can be copied. In the absence of such a right, it is likely that the remuneration of those who invest in the creation of those products would cease to be properly guaranteed, with inevitable repercussions for the creation of new works.

75. Viewed against that background, the termination by operation of law of an employment contract as a result of a measure such as Paragraph 19(8) of the RTV does not have the automatic effect of forcing the persons concerned to withdraw definitively from the labour market. It follows that that provision does not establish a mandatory scheme of automatic retirement (see, to that effect, Age Concern England , paragraph 27). It does not prevent a worker who wishes to do so, for example, for financial reasons, from continuing to work beyond retirement age. It does not deprive employees who have reached retirement age of protection from discrimination on grounds of age where they wish to continue to work and seek a new job.

43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC.

46. According to the case-law, the control exercised over the concessionaire by a concession-granting public authority must be similar to that which the authority exercises over its own departments, but not identical in every respect (see, to that effect, Parking Brixen , paragraph 62). The control exercised over the concessionaire must be effective, but it is not essential that it be exercised individually.

26 In order to assess the ability of a word used to designate a product to evoke a protected name for the purposes of Article 16(b) of Regulation No 110/2008, it is likewise necessary to apply such a criterion, which is based on the principle of proportionality (see, to that effect, judgment in Estée Lauder, C‑220/98, EU:C:2000:8, paragraph 28).

89. It is clear that conduct which directly affects the prices of products manufactured in the Community – in the present case, the payment of royalties – may be capable of casting doubt, first, on the causal link between the subsidised imports and the injury (see, to that effect, AGST Draht- und Biegetechnik , paragraphs 45 to 54) and, second, on the assessment of the injury suffered by the Community industry by reason of the undercutting prices of those imports.

322. Indeed, such immunity, constituting a significant derogation from the scheme of judicial protection of fundamental rights laid down by the EC Treaty, appears unjustified, for clearly that re-examination procedure does not offer the guarantees of judicial protection.

82. That finding cannot be called into question by the objective of Article 14(1)(a) of Regulation No 1408/71, which, according to the case-law of the Court, and as the referring court has stated, consists in encouraging the freedom to provide services by preventing an undertaking established in one Member State from being obliged to register its workers, who are normally subject to the social security legislation of that State, with the social security system of another Member State to which they are sent to perform work of short duration, which would complicate exercise by such an undertaking of that fundamental freedom (see, to that effect, inter alia, Case C-202/97 FTS [2000] ECR I-883, paragraphs 28 and 29).

39. As regards the second criterion, it must be ascertained whether the purpose of the penalty imposed on the farmer is punitive.

46. Furthermore, since a measure adopted by a Member State, such as the measure at issue in the main proceedings, applies to public television operators, it does not appear that the advantage in question is dependent on the control exercised by the public authorities over such operators (see, by analogy, Joined Cases 67/85, 68/85 and 70/85 Kwekerij van der Kooy and Others v Commission [1988] ECR 219, paragraph 37).

45. Moreover, as the Court stated in paragraph 43 of Teckal , the only permitted exceptions to the application of Directive 93/36 are those which are exhaustively and expressly mentioned therein.

S’agissant de l’exercice de ce pouvoir d’appréciation aux fins de la prise en compte éventuelle de preuves produites tardivement, la Cour a jugé qu’une telle prise en compte par l’EUIPO, lorsqu’il est appelé à statuer dans le cadre d’une procédure d’opposition est, en particulier, susceptible de se justifier lorsque celui-ci considère que, d’une part, les éléments tardivement produits sont de prime abord susceptibles de revêtir une réelle pertinence en ce qui concerne le sort de l’opposition formée devant lui et, d’autre part, le stade de la procédure auquel intervient cette production tardive et les circonstances qui l’entourent ne s’opposent pas à cette prise en compte (arrêts du 13 mars 2007, OHMI/Kaul, C‑29/05 P, EU:C:2007:162, point 44, et du 18 juillet 2013, New Yorker SHK Jeans/OHMI, C‑621/11 P, EU:C:2013:484, point 33).

15 IT FOLLOWS FROM THE FOREGOING CONSIDERATIONS THAT NEITHER THE COPYRIGHT OWNER OR HIS LICENSEE , NOR A COPYRIGHT MANAGEMENT SOCIETY ACTING IN THE OWNER ' S OR LICENSEE ' S NAME , MAY RELY ON THE EXCLUSIVE EXPLOITATION RIGHT CONFERRED BY COPYRIGHT TO PREVENT OR RESTRICT THE IMPORTATION OF SOUND RECORDINGS WHICH HAVE BEEN LAWFULLY MARKETED IN ANOTHER MEMBER STATE BY THE OWNER HIMSELF OR WITH HIS CONSENT .

24. It should also be recalled that it is settled case-law that the provisions relating to the rules on jurisdiction must be interpreted independently, by reference, first, to the objectives and scheme of the regulation under consideration and, secondly, to the general principles which stem from the corpus of the national legal systems (see, by analogy, judgments in Cartier parfums-lunettes and Axa Corporate Solutions assurances , C‑1/13, EU:C:2014:109, paragraph 32 and the case-law cited, and flyLAL-Lithuanian Airlines , C‑302/13, EU:C:2014:2319, paragraph 24 and the case-law cited).

21 Moreover, there is nothing in the documents before the Court to show that the regime established by the three decrees for protecting the biotope is insufficient in relation to the conservation requirements of any of the bird species present in the areas covered by those decrees.

38. In paragraph 42 of the judgment in Abler and Others , the Court held that the fact that the tangible assets taken over by the new contractor did not belong to its predecessor but were provided by the contracting authority cannot preclude the existence of a transfer of an undertaking or business within the meaning of Directive 77/187.

35. The reply, therefore, to the second question is that the national court is required to examine, of its own motion, the unfairness of a contractual term where it has available to it the legal and factual elements necessary for that task. Where it considers such a term to be unfair, it must not apply it, except if the consumer opposes that non-application. That duty is also incumbent on the national court when it is ascertaining its own territorial jurisdiction. The third question

29. A resale of shares to the issuing company such as that made by Ms Bouanich constitutes a capital movement as referred to in Article 1 of Council Directive 88/361/EEC of 24 June 1988 for the implementation of Article 67 of the Treaty (article repealed by the Treaty of Amsterdam) (OJ 1988 L 178, p. 5) and in the nomenclature of capital movements set out in Annex I to that directive. This nomenclature still has the same indicative value for the purposes of defining the notion of capital movements (see Case C-452/01 Ospelt and Schlössle Weissenberg [2003] ECR I-9743, paragraph 7, and Case C-376/03 D . [2005] ECR I-0000, paragraph 24). A transaction of that kind therefore falls within the scope of the Community rules relating to the free movement of capital.

39. Accordingly, a contracting authority may request the correction or amplification of details of such an application, on a limited and specific basis, so long as that request relates to particulars or information, such as a published balance sheet, which can be objectively shown to pre-date the deadline for applying to take part in the tendering procedure concerned.

30. In the absence of any unifying or harmonising Community measures, Member States retain the power to define, by treaty or unilaterally, the criteria for allocating their powers of taxation, particularly with a view to eliminating double taxation (see Gilly , paragraphs 24 and 30; Case C‑307/97 Saint-Gobain ZN [1999] ECR I‑6161, paragraph 57; Amurta , paragraph 17; and Orange European Smallcap Fund , paragraph 32). It is for the Member States to take the measures necessary to prevent situations of double taxation by applying, in particular, the criteria followed in international tax practice (see Kerckhaert and Morres , paragraph 23).

36. Accordingly, the fuel management agreement is not a contract for the supply of fuel, but rather a contract to finance its purchase. Auto Lease does not purchase the fuel in order subsequently to resell it to the lessee; the lessee purchases the fuel, having a free choice as to its quality and quantity, as well as the time of purchase. Auto Lease acts, in fact, as a supplier of credit vis-à-vis the lessee.

33. In respect of the function of advertising, the Court held in that judgment that use of a sign identical with another person’s trade mark, in a referencing service such as ‘AdWords’, is not liable to have an adverse effect on that function of the trade mark ( Google France and Google , paragraph 98).

16. It is settled case-law that, although direct taxation falls within their competence, the Member States must none the less exercise that competence consistently with Community law (Case C‑446/03 Marks & Spencer [2005] ECR I‑10837, paragraph 29; Case C‑345/05 Commission v Portugal [2006] ECR I‑10633, paragraph 10; and Case C‑104/66 Commission v Sweden [2007] ECR I‑671, paragraph 12).

40 In accordance with the Court’s settled case-law, a classification as ‘aid’, within the meaning of Article 107(1) TFEU, requires that all the conditions set out in that provision are fulfilled (see judgment of 17 July 2008, Essent Netwerk Noord and Others, C‑206/06, EU:C:2008:413, paragraph 63 and the case-law cited).

10 Such 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 .

29. Those preliminary points having been made, it is to be emphasised that, in the absence of harmonisation at European Union level, it is for the legislation of each Member State to determine, in particular, the conditions for the grant of social security benefits covering treatment such as that concerned by the first head of claim. The fact remains, nevertheless, that when exercising that power the Member States must comply with European Union law, in particular, with the provisions on freedom to provide services (see, to that effect, Case C‑211/08 Commission v Spain [2010] ECR I‑0000, paragraph 53 and the case-law cited).

58. This is all the more so given that the exemption must be interpreted in the light of Article 5(5) of Directive 2001/29, under which that exemption is to be applied only in certain special cases which do not conflict with a normal exploitation of the work or other subject-matter and do not unreasonably prejudice the legitimate interests of the rightholder.

33. According to settled case-law, in interpreting a provision of Community law it is necessary to consider not only its wording and context but also the objectives pursued by the rules of which it forms part (see, to that effect, inter alia, Case C‑301/98 KVS International [2000] ECR I‑3583, paragraph 21; Case C‑300/05 ZVK [2006] ECR I‑11169, paragraph 15; and Case C‑301/08 Bogiatzki, married name Ventouras [2009] ECR I‑0000, paragraph 39).

15. First of all, it must be borne in mind that, according to settled case-law, 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 objective pursued by the rules of which it is part (see, inter alia, 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; and Case C‑53/05 Commission v Portugal [2006] ECR I-0000, paragraph 20).

24 Article 10(c) of the Directive prohibits, in addition to capital duty, taxes in respect of registration or any other formality required before the commencement of business, to which a company may be subject by reason of its legal form. That prohibition is justified by the fact that even though the taxes in question are not levied on capital contributions as such, they are nevertheless levied on account of formalities connected with the company's legal form, that is to say, on account of the instrument employed for raising capital, so that their continued existence would similarly risk frustrating the aims of the Directive (Case C-2/94 Denkavit Internationaal and Others [1996] ECR I-2827, paragraph 23).

54. Aux fins de la fixation du montant de l’astreinte, les critères de base qui doivent être pris en considération pour assurer la nature coercitive de cette dernière, en vue d’une application uniforme et effective du droit de l’Union, sont, en principe, la gravité de l’infraction, sa durée et la capacité de paiement de l’État membre en cause. Pour l’application de ces critères, il y a lieu de tenir compte, en particulier, des conséquences du défaut d’exécution sur les intérêts privés et publics ainsi que de l’urgence qu’il y a à ce que l’État membre concerné se conforme à ses obligations (voir, en ce sens, arrêts Commission/Grèce, C‑378/13, EU:C:2014:2405, point 53, et Commission/Suède, C‑243/13, EU:C:2014:2413, point 51).

19. In relation to direct taxation, the Court has accepted, in cases relating to taxation of the income of natural persons, that the situation of residents and the situation of non-residents in a given State are not generally comparable, since there are objective differences between them, both from the point of view of the source of the income and from the point of view of their ability to pay tax or the possibility of taking account of their personal and family circumstances ( Schumacker , paragraphs 31 to 34, Case C-80/94 Wielockx [1995] ECR I‑2493, paragraph 18; and Case C‑107/94 Asscher [1996] ECR I‑3089, paragraph 41). The Court has made it clear, however, that, in the case of a tax advantage which is not available to a non-resident, a difference in treatment as between the two categories of taxpayer may constitute discrimination within the meaning of the Treaty where there is no objective difference between the situations of the two such as to justify different treatment in that regard ( Schumacker , paragraphs 36 to 38, and Asscher , paragraph 42).

49. If, on the other hand, the verifications to be carried out do not require presentation of the goods, for example where the application for revision envisages only the examination of accounting or contractual documents, a revision is possible in principle.

72. In whatever form it is given, information which is precise, unconditional and consistent and comes from authorised and reliable sources constitutes such assurances (see Case C‑537/08 P Kahla Thüringen Porzellan v Commission [2010] ECR I‑0000, paragraph 63). However, a person may not plead breach of that principle unless he has been given precise assurances by the administration (see Joined Cases C‑182/03 and C‑217/03 Belgium and Forum 187 v Commission [2006] ECR I‑5479, paragraph 147, and judgment of 25 October 2007 in Case C‑167/06 P Komninou and Others v Commission , paragraph 63).

26 As the Court held in Case 7/75 Mr and Mrs F. v Belgian State [1975] ECR 679, at paragraph 16, it follows from Article 2(1) of Regulation No 1408/71, defining the persons covered by the regulation, read in conjunction with Article 3(1), which sets out the fundamental principle of equal treatment, that the members of a worker's family who have not worked and do not work in an employed capacity, whether professionally or otherwise, as referred to in Title II of that regulation, must be allowed the benefit of the social security legislation of the Member State in which they reside under the same conditions as the nationals of that State.

55. Accordingly, the risk that the public might believe that the goods or services in question come from the same undertaking or, as the case may be, from economically-linked undertakings, constitutes a likelihood of confusion within the meaning of Article 8(1)(b) of Regulation No 40/94 (see, to that effect, Canon , paragraph 29, and Case C‑342/97 Lloyd Schuhfabrik Meyer [1999] ECR I‑3819, paragraph 17).

32. Il en va tout particulièrement ainsi de la méthode de détermination par les États membres du montant du capital représentant les droits à pension acquis dans le régime national et destinés à être pris en compte par le régime de pension de l’Union, cette méthode devant toutefois être établie conformément à la nature des principes et des règles régissant leur système de pension.

63. It should be recalled that, according to the Court’s case-law, the explanatory notes drawn up, as regards the CN, by the Commission and, as regards the HS, by the World Customs Organisation may be an important aid to the interpretation of the scope of the various headings but do not have legally binding force (see Case C-35/93 Develop Dr Eisbein [1994] ECR I‑2655, paragraph 21; Case C‑400/05 B.A.S. Trucks [2007] ECR I‑311, paragraph 28; and Case C‑403/07 Metherma [2008] ECR I‑8921, paragraph 48).

47. In addition, pursuant to the principle of the hierarchy of norms, the Parliament may not rely on a provision of its Rules of Procedure and its alleged practice in this area to interpret Article 6 of the 1976 Act in a manner which is contra legem (see, to that effect, the order in Occhetto and Parliament v Donnici , paragraph 45).

38. On the other hand, the context of the measure in question may be relevant to the choice of its legal basis. Thus, where the measure seeks to amend the rules adopted in the context of an existing agreement, it is necessary also to take account of that context and, in particular, of the objective and content of the agreement (see, to that effect, judgments in United Kingdom v Council , EU:C:2013:589, paragraph 48, and United Kingdom v Council , EU:C:2014:97, paragraph 50).

38. Therefore, irrespective of the criticism expressed by the Luxembourg Government in regard to the interpretation of national law adopted by the referring court, the present reference for a preliminary ruling must be examined in the light of that court’s interpretation of that law (see, by analogy, Pontin , paragraph 38).

4 AS TO THIS OBJECTION , IT IS SUFFICIENT TO NOTE THAT , IN A CONSISTENT LINE OF DECISIONS , THE COURT HAS HELD THAT THE ACTION FOR DAMAGES UNDER ARTICLE 178 AND THE SECOND PARAGRAPH OF ARTICLE 215 OF THE TREATY WAS ESTABLISHED AS AN AUTONOMOUS FORM OF ACTION WITH A PARTICULAR PURPOSE TO FULFIL WITHIN THE SYSTEM OF ACTIONS AND THE EXERCISE OF IT IS SUBJECT TO CONDITIONS IMPOSED IN VIEW OF THE SPECIFIC OBJECTIVE THEREOF . THAT FORM OF ACTION IS DIFFERENT FROM AN ACTION FOR ANNULMENT IN THAT IT DOES NOT SEEK THE CANCELLATION OF A SPECIFIED MEASURE BUT COMPENSATION FOR DAMAGE CAUSED BY THE INSTITUTIONS IN THE EXERCISE OF THEIR FUNCTIONS ; THE CONDITIONS FOR ACTIONS FOR DAMAGES ARE LAID DOWN WITH THAT OBJECTIVE IN MIND AND ACCORDINGLY ARE DIFFERENT FORM THOSE FOR AN ACTION FOR ANNULMENT ( SEE JUDGMENT OF 2 JULY 1974 IN CASE 153/73 HOLTZ & WILLEMSEN ( 1974 ) ECR 675 , PARAGRAPHS 2 TO 5 OF THE DECISION ).

12 According to the same judgment, that concept must be defined in accordance with objective criteria which distinguish the employment relationship by reference to the rights and duties of the persons concerned, and the essential feature of an employment relationship is that for a certain period of time a person performs services for and under the direction of another person in return for which he receives remuneration .

84. In particular, there is nothing to exclude the possibility that compliance with certain rules of national law protecting a public or private interest, opposing disclosure of a document and relied on by the Member State for that purpose, could be regarded as an interest deserving of protection on the basis of the exceptions laid down by that regulation (see, with respect to the legislation prior to Regulation No 1049/2001, Netherlands and van der Wal v Commission , paragraph 26). The procedural implications of the decision-making process established by Article 4(5) of Regulation No 1049/2001

49. Or, en vertu d’une jurisprudence constante de la Cour relative à la charge de la preuve dans le cadre d’une procédure en manquement au titre de l’article 258 TFUE, il incombe à la Commission d’établir l’existence du manquement allégué. C’est donc elle qui doit apporter à la Cour les éléments nécessaires à la vérification par celle-ci de l’existence de ce manquement (voir, en ce sens, arrêts Commission/Finlande, C-335/07, EU:C:2009:612, point 46, et Commission/Royaume-Uni, EU:C:2012:633, point 70).

43. It is true, first, that, in accordance with Article 21 TFEU, citizenship of the Union confers on each Union citizen a primary and individual right to move and reside freely within the territory of the Member States, subject to the limitations and restrictions laid down by the Treaties and the measures adopted for their implementation (Case C-162/09 Lassal [2010] ECR I-9217, paragraph 29, and Case C-434/09 McCarthy [2011] ECR I-3375, paragraph 27).

16 From the aforesaid judgment of 5 February 1981 it is clear firstly that the consideration must be capable of being expressed in monetary terms and, secondly, that it is a subjective value, since the basis of assessment is the consideration actually received and not a value estimated according to objective criteria .

28. À cet égard, il convient de rappeler que, selon une jurisprudence constante, l’existence d’un manquement doit être appréciée en fonction de la situation de l’État membre concerné telle qu’elle se présentait au terme du délai fixé dans l’avis motivé et que les changements intervenus par la suite ne sauraient être pris en compte par la Cour (voir, notamment, arrêts Commission/Grèce, C‑200/88, EU:C:1990:422, point 13, et Commission/Belgique, C‑317/14, EU:C:2015:63, point 34).

28. Points I and III of the nomenclature annexed to Directive 88/361 and the explanatory notes which it contains indicate that direct investment in the form of a shareholding in an undertaking and the acquisition of securities on the capital market constitute capital movements within the meaning of Article 56 EC. By virtue of those explanatory notes, direct investment, in particular, is characterised by the possibility of participating effectively in the management and control of a company.

15. As a preliminary point, it should be stated that, in order to determine the meaning of the word ‘tether’, in the absence of a definition of that word in Amended Directive 91/629 it is necessary to refer to the usual and everyday accepted meaning of that word (Case 349/85 Denmark v Commission [1988] ECR 169, paragraph 9, and Case C-164/98 P DIR International Film and Others v Commission [2000] ECR I-447, paragraph 26).

74 Since no such information is available, it has not been proved that the Hellenic Republic has failed fully to comply with the obligation to dispose of toxic and dangerous waste from the area of Chania in accordance with Article 5 of Directive 78/319.

31. Therefore, the fact that the Commission set out in detail the complaints that it had already made in more general terms in the reasoned opinion did not alter the subject-matter of the alleged infringement, and thus had no effect on the scope of the proceedings (see, to that effect, Case C‑185/00 Commission v Finland [2003] ECR I‑14189, paragraphs 84 to 87; Case C-171/08 Commission v Portugal , paragraph 29; and Case C‑543/08 Commission v Portugal [2010] ECR I‑0000, paragraph 23).

22 In that regard, it should be borne in mind that any national of the European Union who, irrespective of his place of residence and his nationality, has exercised the right to freedom of movement of workers and who has been employed in a Member State other than that of his residence comes within the scope of Article 45 TFEU (judgment of 28 February 2013 in Petersen, C‑544/11, EU:C:2013:124, paragraph 34 and the case-law cited).

33. Although, as PR Aviation states, Article 1(2) of Directive 96/9 confers a wide scope on that concept, unencumbered by considerations of a formal, technical or material nature (see to that effect judgment in Fixtures Marketing , C‑444/02, EU:C:2004:697, paragraphs 20 to 32), the fact remains that the definition in that provision applies, according to the wording of that article, ‘for the purposes of this Directive’.

56. Such conduct may, in itself, constitute an independent form of abuse distinct from that of refusal to supply.

127. Inasmuch as a citizen of the Union must be granted in all Member States the same treatment in law as that accorded to nationals of those Member States who find themselves in the same situation, it would be incompatible with the right to freedom of movement were a citizen to receive in the Member State of which he is a national treatment less favourable than he would enjoy if he had not availed himself of the opportunities offered by the Treaty in relation to freedom of movement ( D’Hoop , paragraph 30, and Pusa , paragraph 18).

40 That analysis is supported by the fact that the sale of the goods generally takes place in a different setting depending on the brands to which they belong. In that regard, the Court has already held that a brand is often, in addition to being an indication of the origin of the goods or services, an instrument of commercial strategy used for, inter alia, advertising purposes or to acquire a reputation in order to develop consumer loyalty (judgment in Interflora and Interflora British Unit, C‑323/09, EU:C:2011:604, paragraph 39).

53. Similarly, with regard to Article 3(1)(e) of the Directive, the Court has held that this provision pursues an aim which is in the public interest, namely that a shape whose essential characteristics perform a technical function and were chosen to fulfil that function may be freely used by all (Philips , paragraph 80, and Linde , paragraph 72).

107 The Court has recognized that those measures include, for the settlement of conflicts, depending on the case, written recommendations or proposals which are to be "given sympathetic consideration", investigations possibly followed by recommendations, consultations between or decisions of the contracting parties, including that of authorizing certain contracting parties to suspend the application to any others of any obligations or concessions under GATT and, finally, in the event of such suspension, the power of the party concerned to withdraw from that agreement.

62 Such an examination by the Commission of whether particular measures can be classified as State aid because the public authorities did not act in the same way as a private creditor requires a complex economic assessment (judgments of 24 January 2013, Frucona Košice v Commission, C‑73/11 P, EU:C:2013:32, paragraph 74, and of 21 March 2013, Commission v Buczek Automotive, C‑405/11 P, not published, EU:C:2013:186, paragraph 48).

44 It is evident from the wording of Article 1 of Directive 93/96 that the conditions for obtaining a right of residence do not include any requirement to have resources of a specific amount, evidenced by specific documents. The article refers merely to a declaration, or such alternative means as are at least equivalent, which enables the student to assure the national authority concerned that he has, for himself and, in appropriate cases, for his spouse and dependent children, resources to avoid becoming a burden on the social assistance system of the host Member State during their stay. However, that provision makes recognition of the right of residence conditional upon the student being enrolled at a recognised establishment for the principal purpose of following a vocational training course and being covered by sickness insurance in respect of all risks in the host Member State.

39. It is common ground that the abovementioned social plan was drawn up with a view to alleviating the social consequences of an operation to restructure the undertaking. Thus it reserves the benefit of the bridging allowance to workers who have reached an age close to the statutory retirement age at the time of their dismissal and provides that that allowance is to be paid to them for a maximum of five years, without their being required to perform any work. Consideration classified as pay specifically includes consideration paid by the employer under a contract of employment whose purpose is to ensure that workers receive income even where, in certain cases specified by the legislature, they are not performing any work provided for in their contracts of employment (see, to that effect, Case C-218/98 Abdoulaye and Others [1999] ECR I-5723, paragraph 13 and case-law cited). Moreover, the fact that such benefits are in the nature of pay cannot be called in question merely because they can also be regarded as reflecting considerations of social policy (Case C-173/91 Commission v Belgium [1993] ECR I-673, paragraph 21; and Case C-7/93 Beune [1994] ECR I‑4471, paragraph 45).

38. En outre, il incombe aux juridictions nationales d’examiner si les États membres, en imposant de telles conditions, n’ont pas méconnu les limites de leur pouvoir d’appréciation en respectant les principes du droit de l’Union, en particulier le principe d’égalité de traitement, lequel se traduit, en matière de TVA, par le principe de neutralité fiscale (voir, en ce sens, arrêts précités Kingscrest Associates et Montecello, point 52, ainsi que L.u.P., point 48).

80. As a preliminary point, it is appropriate to observe, first, that the purpose of Article 2 of the Directive is to define the types of signs of which a trade mark may consist (Case C-273/00 Sieckmann [2002] ECR I-11737, paragraph 43), irrespective of the goods or services for which protection might be sought (see to that effect Sieckmann , paragraphs 43 to 55, Libertel , paragraphs 22 to 42, and Case C-283/01 Shield Mark [2003] ECR I-0000, paragraphs 34 to 41). It provides that a trade mark may consist inter alia of " words" and " letters" , provided that they are capable of distinguishing the goods or services of one undertaking from those of other undertakings.

64. It should also be recalled that this duty of genuine cooperation is of general application and does not depend either on whether the Community competence concerned is exclusive or on any right of the Member States to enter into obligations towards non-member countries (Case C-266/03 Commission v Luxembourg , paragraph 58).

34. In that regard, it must, first, be pointed out that the Commission’s suggestions cannot bind the Court and merely constitute a useful point of reference (see Commission v Greece , paragraph 80, and Commission v Spain , paragraph 41). Similarly, guidelines such as those contained in the communications of the Commission are not binding on the Court but contribute to ensuring that that institution’s actions are transparent, foreseeable and consistent with legal certainty (see, to that effect, Case C‑304/02 Commission v France , paragraph 85, and Case C‑177/04 Commission v France , paragraph 70).

43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC.

51. In that regard, it is clear from Article 225 EC and the first paragraph of Article 58 of the Statute of the Court of Justice that the Court of First Instance has exclusive jurisdiction, first to find the facts except where the substantive inaccuracy of its findings is apparent from the documents submitted to it and, second, to assess those facts. When the Court of First Instance has found or assessed the facts, the Court of Justice has jurisdiction under Article 225 EC to review the legal characterisation of those facts by the Court of First Instance and the legal conclusions it has drawn from them (see, in particular, Case C-185/95 P Baustahlgewebe v Commission [1998] ECR I-8417, paragraph 23).

38. Investment in the creation of a database may consist in the deployment of human, financial or technical resources but it must be substantial in quantitative or qualitative terms. The quantitative assessment refers to quantifiable resources and the qualitative assessment to efforts which cannot be quantified, such as intellectual effort or energy, according to the 7th, 39th and 40th recitals of the preamble to the directive.

22. The requirement that family members obtain authorisation to join the Turkish worker is explained by the fact that the provisions concerning the Association between the European Economic Community and the Republic of Turkey (‘the EEC-Turkey Agreement’) do not encroach upon the competence retained by the Member States to regulate both the entry into their territories of Turkish nationals and the conditions under which they may take up their first employment, so that the first admission of such nationals to the territory of a Member State is, as a rule, governed exclusively by that State’s own domestic law (see, inter alia, Case C 275/02 Ayaz [2004] ECR I-0000, paragraph 35).

21. By letter of 25 June 2014, the Court Registry provided the referring court with a copy of the judgment in Specht and Others (C‑501/12 to C‑506/12, C‑540/12 and C‑541/12, EU:C:2014:2005) and invited it to indicate whether, in the light of that judgment, it wished to continue with its reference for a preliminary ruling.

31. It is also settled case-law that in applying national law, the national court called on to interpret it is required to do so, as far as possible, in the light of the wording and the purpose of the directive in question (see, inter alia, judgments in Pfeiffer and Others , C‑397/01 to C‑403/01, EU:C:2004:584, paragraph 114; Kücükdeveci , EU:C:2010:21, paragraph 48; and Dominguez , EU:C:2012:33, paragraph 24).

21. En effet, la Cour a itérativement jugé qu’un État membre ne saurait exciper de situations internes, telles les difficultés d’application apparues au stade de l’exécution d’un acte communautaire, pour justifier le non-respect des obligations et délais résultant des normes du droit communautaire (voir arrêts du 4 juillet 2000, Commission/Grèce, C-387/97, Rec. p. I-5047, point 70, ainsi que du 25 avril 2002, Commission/France, C-418/00 et C-419/00, Rec. p. I-3969, point 59).

52. Accordingly, as regards Articles 77(2)(b)(i) and 78(2)(b)(i) of Regulation No 1408/71, the Court has already held that those provisions cannot be interpreted in such as way as to deprive the worker, or the orphan of a deceased worker, of entitlement to more favourable benefits, by the substitution of benefits granted in the Member State of the new residence for benefits previously acquired solely by reason of the legislation of another Member State (see, to that effect, in particular Case 733/79 Laterza [1980] ECR-1915, paragraphs 9 and 10; Case 807/79 Gravina [1980] ECR-2205, paragraph 8; Case 320/82 D’Amario [1983] ECR-3811, paragraph 5; Case 269/87 Ventura [1988] ECR-6411, paragraph 14; and Bastos Moriana and Others , paragraph 16).

45. It follows from paragraph 120 of the judgment in Bosman that clauses of that kind concern not the employment of professional players, on which there is no restriction, but the extent to which their clubs may field them in official matches, and that participation in such matches is the essential purpose of their activity.

48. With regard to judicial review of the conditions referred to in the previous paragraph, the Community legislature must be allowed a broad discretion in an area such as that concerned in the present case, which involves political, economic and social choices on its part, and in which it is called on to undertake complex assessments. Only if a measure adopted in this field is manifestly inappropriate in relation to the objective which the competent institutions are seeking to pursue can the lawfulness of such a measure be affected (see, to that effect, Case C-84/94 United Kingdom v Council [1996] ECR I-5755, paragraph 58; Case C-233/94 Germany v Parliament and Council [1997] ECR I-2405, paragraphs 55 and 56; Case C-157/96 National Farmers’ Union and Others [1998] ECR I-2211, paragraph 61; and British American Tobacco (Investments) and Imperial Tobacco , paragraph 123).

45. In particular, where aid is paid without prior notification to the Commission, so that it is unlawful under Article 93(3) of the Treaty, the recipient of the aid cannot have at that time a legitimate expectation that its grant is lawful (see Alcan Deutschland , cited above, paragraphs 30 and 31).

68. By using those words, the Italian legislature has reproduced word for word the conditions set out in paragraph 50 of the judgment in Teckal , and upheld in several later judgments of the Court. That national legislation is, in principle, compatible with Community law, on the understanding that the interpretation of that legislation also must comply with the requirements of Community law (see, to that effect, ANAV , paragraph 25).

23 It follows from the foregoing analysis that the main object of the award of the contracts was, first, the installation and opening of a casino and, secondly, the operation of a hotel business. It is common ground that those contracts, considered as such, do not fall within the scope of Directive 71/305.

36. In that regard, it is appropriate to recall that, as is apparent from the first and second recitals in the preamble, Directive 89/665 is intended to strengthen the existing mechanisms, both at national and Community level, to ensure the effective application of Community directives relating to public procurement, in particular at a stage when infringements can still be remedied. To that effect, Article 1(1) of that directive requires Member States to guarantee that unlawful decisions of contracting authorities can be subjected to effective review which is as swift as possible (see, in particular, Case C-81/98 Alcatel Austria and Others [1999] ECR I-7671, paragraphs 33 and 34, Case C-470/99 Universale-Bau and Others [2002] ECR I-11617, paragraph 74, and Case C-410/01 Fritsch, Chiari & Partner and Others [2003] ECR I-6413, paragraph 30).

23. As the Court has held concerning the protocols pertaining to the definition of the concept of ‘originating products’ and to methods of administrative cooperation comparable to those of the Protocol, such a division of responsibilities is justified by the fact that the authorities of the State of export are in the best position to verify directly the facts determining the origin of the product concerned. That system can function only if the customs authorities of the State of import accept the determinations legally made by the authorities of the State of export (see, to that effect, Case 218/83 Les Rapides Savoyards and Others [1984] ECR 3105, paragraphs 26 and 27).

53. The Court has held that the " reference consumer" is an average consumer who is reasonably well informed and reasonably observant and circumspect (see, with regard to foodstuffs, Case C-210/96 Gut Springenheide and Tusky [1998] ECR I-4657, paragraph 31). That test, based on the principle of proportionality, also applies in the context of the marketing of cosmetic products where a mistake as to the product ' s characteristics cannot pose any risk to public health (Case C-220/98 Estée Lauder [2000] ECR I-117, paragraph 28, and Case C-99/01 Linhart and Biffl [2002] ECR I-9375, paragraph 31).

134 First of all, it is clear from settled case-law that the exchange of sensitive information infringes Article 101(1) TFEU, in particular where it underpins another anticompetitive arrangement (see, to that effect, judgment of 7 January 2004, Aalborg Portland and Others v Commission , C‑204/00 P, C‑205/00 P, C‑211/00 P, C‑213/00 P, C‑217/00 P and C‑219/00 P, EU:C:2004:6, paragraph 281).

12. The Openbaar Ministerie takes the view that such an interpretation is dictated, first, by the need for a restrictive interpretation of the categories of waste the shipment of which is not governed by Regulation No 259/93 and, second, by the lessons to be drawn from Case C-192/96 Beside and Besselen [1998] ECR I-4029, paragraphs 32 and 34.

32 Therefore, `municipal/household waste' does not cease to be `amber waste' and therefore does not come within the green list unless it has been collected separately or properly sorted.

17. Furthermore, the reasoned opinion must contain a coherent and detailed statement of the reasons which have led the Commission to conclude that the Member State in question has failed to fulfil one of its obligations under the EC Treaty. By contrast, the letter of formal notice cannot be subject to such strict requirements of precision, since it cannot, of necessity, contain anything more than an initial brief summary of the complaints. The Commission can therefore, in the reasoned opinion, set out in detail the complaints which it has already made more generally in the letter of formal notice (see Case C-365/97 Commission v Italy [1999] ECR I-7773, paragraph 26, and Case C‑152/05 Commission v Germany , paragraph 10).

46. The Court has held that in order to determine whether a measure falls within the area of monetary policy it is appropriate to refer principally to the objectives of that measure. The instruments which the measure employs in order to attain those objectives are also relevant (see, to that effect, judgment in Pringle , C‑370/12, EU:C:2012:756, paragraphs 53 and 55).

51. In the first place, it follows from the general scheme of the Schengen Protocol, from Declaration No 45 on Article 4 of the Protocol integrating the Schengen acquis into the framework of the European Union, and from the principle of sincere cooperation that the system established in Articles 4 and 5 of the Schengen Protocol cannot be regarded as intended to require Ireland and the United Kingdom to participate in the entire Schengen acquis , excluding any form of limited cooperation with those Member States (see, to that effect, judgment in United Kingdom v Council , C‑77/05, EU:C:2007:803, paragraph 66).

31. Toutefois, les conditions que doit remplir une mesure pour relever de la notion d’«aide» au sens de l’article 107 TFUE ne sont pas satisfaites si l’entreprise bénéficiaire pouvait obtenir le même avantage que celui qui a été mis à sa disposition au moyen de ressources d’État dans des circonstances qui correspondent aux conditions normales du marché (arrêts du 5 juin 2012, Commission/EDF, C‑124/10 P, non encore publié au Recueil, point 78 et jurisprudence citée, ainsi que du 24 janvier 2013, Frucona Košice/Commission, C-73/11 P, non encore publié au Recueil, point 70).

24. National legislation which makes the receipt of dividends liable to tax, where the rate depends on whether the source of those dividends is national or otherwise, irrespective of the extent of the holding which the shareholder has in the company making the distribution, may fall within the scope of both Article 43 EC on freedom of establishment and Article 56 EC on free movement of capital (see, to that effect, Test Claimants in Class IV of the ACT Group Litigation , paragraphs 37 and 38, and Test Claimants in the FII Group Litigation , paragraphs 36, 80 and 142).

À ce sujet, la Cour a jugé qu’une dégradation de l’environnement est inhérente à la présence de déchets dans une décharge et que la nature des déchets en cause importe peu (arrêts du 10 juin 2010, Commission/Portugal, C‑37/09, non publié, EU:C:2010:331, point 37, et du 11 décembre 2014, Commission/Grèce, C‑677/13, non publié, EU:C:2014:2433, point 79).

52. The economic disadvantages suffered by the new Länder as a whole were not directly caused by the geographical division of Germany within the meaning of Article 87(2)(c) EC (Case C-156/98 Germany v Commission , cited above, paragraph 54).

31. Or, conformément à une jurisprudence constante, permettre à une partie de soulever pour la première fois devant la Cour un moyen et des arguments qu’elle n’a pas soulevés devant le Tribunal reviendrait à l’autoriser à saisir la Cour, dont la compétence en matière de pourvoi est limitée, d’un litige plus étendu que celui dont a eu à connaître le Tribunal. Dans le cadre d’un pourvoi, la compétence de la Cour est donc limitée à l’appréciation de la solution légale qui a été donnée aux moyens et arguments débattus devant les premiers juges (arrêt du 21 septembre 2010, Suède e.a./API et Commission, C‑514/07 P, C‑528/07 P et C‑532/07 P, non encore publié au Recueil, point 126 et jurisprudence citée).

55. However, the obligation to state reasons does not require the General Court to provide an account which responds exhaustively and one by one all to the arguments put forward by the parties to the case. The reasoning may therefore be implicit, on condition that it enables the persons concerned to know why the General Court has not upheld their arguments and provides the Court of Justice with sufficient material for it to exercise its power of review (see, inter alia, Case C‑439/11 P Ziegler v Commission [2013] ECR, paragraph 82).

82. However, the obligation to state reasons does not require the General Court to provide an account which responds exhaustively and one by one all to the arguments put forward by the parties to the case. The reasoning may therefore be implicit on condition that it enables the persons concerned to know why the General Court has not upheld their arguments and provides the Court of Justice with sufficient material for it to exercise its power of review (see, inter alia, Joined Cases C‑204/00 P, C‑205/00 P, C‑211/00 P, C‑213/002 P, C‑217/00 P and C‑219/00 P Aalborg Portland and Others v Commission [2004] ECR I‑123, paragraph 372).

57 As regards the question of the existence of a dominant position, the Court has repeatedly emphasised that the definition of the relevant market is of fundamental importance, as is the delimitation of the substantial part of the common market in which the undertaking may be able to engage in abuses which hinder effective competition (see, for example, Case C-242/95 GT-Link [1997] ECR I-4449, paragraph 36).

35 Consequently, it must be held that, by precluding by regulation or administrative practice on the grounds of their nationality employed or self-employed workers from other Member States and the members of their families from being attributed large-family status for the purpose of the award of special benefits for such families and from being awarded family allowances, the Hellenic Republic has failed to fulfil its obligations under Articles 48 and 52 of the EC Treaty, Article 7 of Regulation No 1612/68, Article 7 of Regulation No 1251/70, Article 7 of Directive 75/34 and Article 3 of Regulation No 1408/71.