Reports of Cases

published in the electronic Reports of Cases (Court Reports - general)

Subject-matter

Information not available

Systematic classification scheme

Citations of case-law or legislation

References in grounds of judgment

• TFEU, Article 35 : paragraphs 31, 35 - 57
• TFEU, Article 45 : paragraphs 1, 21
• TFEU, Article 267 : paragraph 28
• Directive 2006/112 -A226 : paragraphs 3, 34, 44
• Directive 2006/112 -A248BIS : paragraphs 4, 34
• Court of Justice - Judgment C -120/78 -N8 : paragraph 51
• Court of Justice - Judgment C -379/87 -N19 : paragraph 50
• Court of Justice - Judgment C -69/88 -N10 : paragraph 45
• Court of Justice - Judgment C -69/88 -N11 : paragraph 45
• Court of Justice - Judgment C -93/92 -N10 : paragraph 45
• Court of Justice - Judgment C -93/92 -N11 : paragraph 45
• Court of Justice - Judgment C -93/92 -N12 : paragraph 45
• Court of Justice - Judgment C -250/95 -N31 : paragraph 51
• Court of Justice - Judgment C -212/06 -N51 : paragraph 46
• Court of Justice - Judgment C -212/06 -N52 : paragraph 37
• Court of Justice - Judgment C -205/07 -N40 : paragraph 36
• Court of Justice - Judgment C -205/07 -N41 : paragraph 36
• Court of Justice - Judgment C -205/07 -N42 : paragraph 36
• Court of Justice - Judgment C -205/07 -N43 : paragraph 36
• Court of Justice - Judgment C -63/08 -N38 : paragraph 25
• Court of Justice - Judgment C -391/09 -N85 : paragraph 50
• Court of Justice - Judgment C -202/11 : paragraphs 20, 39
• Court of Justice - Judgment C -202/11 -N25 : paragraph 50
• Court of Justice - Judgment C -202/11 -N26 : paragraph 50
• Court of Justice - Judgment C -202/11 -N27 : paragraph 50
• Court of Justice - Judgment C -202/11 -N32 : paragraph 54
• Court of Justice - Judgment C -144/13 -N60 : paragraph 33
• Court of Justice - Judgment C -49/14 -N27 : paragraph 23
• Court of Justice - Judgment C -330/14 -N30 : paragraph 28
• Court of Justice - Judgment C -330/14 -N31 : paragraph 29
• Court of Justice - Judgment C -340/14 -N70 : paragraph 48
• Court of Justice - Opinion C -15/15 -N25 : paragraph 23
• Court of Justice - Opinion C -15/15 -N26 : paragraph 23
• Court of Justice - Opinion C -15/15 -N27 : paragraph 23
• Court of Justice - Opinion C -15/15 -N28 : paragraph 23
• Court of Justice - Opinion C -15/15 -N45 : paragraph 34
• Court of Justice - Opinion C -15/15 -N46 : paragraph 34
• Court of Justice - Opinion C -15/15 -N47 : paragraph 34
• Court of Justice - Opinion C -15/15 -N48 : paragraph 34
• Court of Justice - Opinion C -15/15 -N61 : paragraph 43
• Court of Justice - Opinion C -15/15 -N62 : paragraph 43
• Court of Justice - Opinion C -15/15 -N63 : paragraph 43
• Court of Justice - Opinion C -15/15 -N64 : paragraph 43
• Court of Justice - Opinion C -15/15 -N65 : paragraph 43
• Court of Justice - Opinion C -15/15 -N66 : paragraph 43
• Court of Justice - Opinion C -15/15 -N67 : paragraph 43
• Court of Justice - Opinion C -15/15 -N68 : paragraph 43
• Court of Justice - Opinion C -15/15 -N69 : paragraph 46
• Court of Justice - Opinion C -15/15 -N90 : paragraph 54
• Court of Justice - Opinion C -15/15 -N91 : paragraph 54
• Court of Justice - Opinion C -15/15 -N92 : paragraph 54
• Court of Justice - Judgment C -120/78 -N8 : paragraph 51
• Court of Justice - Judgment C -379/87 -N19 : paragraph 50
• Court of Justice - Judgment C -69/88 -N10 : paragraph 45
• Court of Justice - Judgment C -69/88 -N11 : paragraph 45
• Court of Justice - Judgment C -93/92 -N10 : paragraph 45
• Court of Justice - Judgment C -93/92 -N11 : paragraph 45
• Court of Justice - Judgment C -93/92 -N12 : paragraph 45
• Court of Justice - Judgment C -250/95 -N31 : paragraph 51
• Court of Justice - Judgment C -212/06 -N51 : paragraph 46
• Court of Justice - Judgment C -212/06 -N52 : paragraph 37
• Court of Justice - Judgment C -205/07 -N40 : paragraph 36
• Court of Justice - Judgment C -205/07 -N41 : paragraph 36
• Court of Justice - Judgment C -205/07 -N42 : paragraph 36
• Court of Justice - Judgment C -205/07 -N43 : paragraph 36
• Court of Justice - Judgment C -63/08 -N38 : paragraph 25
• Court of Justice - Judgment C -391/09 -N85 : paragraph 50
• Court of Justice - Judgment C -202/11 : paragraphs 20, 39
• Court of Justice - Judgment C -202/11 -N25 : paragraph 50
• Court of Justice - Judgment C -202/11 -N26 : paragraph 50
• Court of Justice - Judgment C -202/11 -N27 : paragraph 50
• Court of Justice - Judgment C -202/11 -N32 : paragraph 54
• Court of Justice - Judgment C -144/13 -N60 : paragraph 33
• Court of Justice - Judgment C -49/14 -N27 : paragraph 23
• Court of Justice - Judgment C -330/14 -N30 : paragraph 28
• Court of Justice - Judgment C -330/14 -N31 : paragraph 29
• Court of Justice - Judgment C -340/14 -N70 : paragraph 48
• Court of Justice - Opinion C -15/15 -N25 : paragraph 23
• Court of Justice - Opinion C -15/15 -N26 : paragraph 23
• Court of Justice - Opinion C -15/15 -N27 : paragraph 23
• Court of Justice - Opinion C -15/15 -N28 : paragraph 23
• Court of Justice - Opinion C -15/15 -N45 : paragraph 34
• Court of Justice - Opinion C -15/15 -N46 : paragraph 34
• Court of Justice - Opinion C -15/15 -N47 : paragraph 34
• Court of Justice - Opinion C -15/15 -N48 : paragraph 34
• Court of Justice - Opinion C -15/15 -N61 : paragraph 43
• Court of Justice - Opinion C -15/15 -N62 : paragraph 43
• Court of Justice - Opinion C -15/15 -N63 : paragraph 43
• Court of Justice - Opinion C -15/15 -N64 : paragraph 43
• Court of Justice - Opinion C -15/15 -N65 : paragraph 43
• Court of Justice - Opinion C -15/15 -N66 : paragraph 43
• Court of Justice - Opinion C -15/15 -N67 : paragraph 43
• Court of Justice - Opinion C -15/15 -N68 : paragraph 43
• Court of Justice - Opinion C -15/15 -N69 : paragraph 46
• Court of Justice - Opinion C -15/15 -N90 : paragraph 54
• Court of Justice - Opinion C -15/15 -N91 : paragraph 54
• Court of Justice - Opinion C -15/15 -N92 : paragraph 54

Operative part

• Interprets : TFEU, Article 35

Opinion

• EC Treaty (Amsterdam), Article 28 : point 41
  
• EC Treaty (Amsterdam), Article 29 : point 41
  
• EC Treaty (Amsterdam), Article 30 : points 41, 86
  
• TFEU, Article 34 : points 35, 38, 40, 69
  
• TFEU, Article 35 : points 2, 35, 37, 38, 40, 49, 50, 54, 55, 57, 59, 70, 76, 99, 100
  
• TFEU, Article 36 : points 72, 73
  
• TFEU, Article 45 : points 1, 22, 33, 53, 54
  
• TFEU, Article 267 : point 35
  
• Charter of Fundamental Rights of the EU (2007), Article 22 : point 70
  
• TFEU, Article 26 -P2 : points 38, 40
  
• TEU, Article 3 -P3L4 : point 70
  
• TEU, Article 4 -P2 : point 70
  
• Directive 77/388 : point 47
  
• Directive 77/388 -A22P3LB : point 47
  
• Directive 79/112 : point 86
  
• Directive 2006/112 : points 41, 42, 45, 47 - 49, 89
  
• Directive 2006/112 -A226 : points 30, 48
  
• Directive 2006/112 -A248BIS : points 42, 46, 47
  
• Directive 2006/112 -A273 : point 48
  
• Directive 2006/112 -CH3S4 : point 45
  
• Regulation 593/2008 -A03 : point 26
  
• Regulation 593/2008 -A09 : point 27
  
• Regulation 593/2008 -A09P2 : point 27
  
• Regulation 593/2008 -A09P3 : point 27
  
• Regulation 593/2008 -C11 : point 26
  
• Regulation 593/2008 -C37 : point 26
  
• Directive 2010/45 : point 30
  
• Regulation 1215/2012 -A25P1LC : point 8
  
• Commission - COM Document (Draft Legislation) - 52009PC0021 : point 47
  
• Court of Justice - Judgment C -120/78 -N8 : point 77
  
• Court of Justice - Judgment C -379/87 -N19 : point 76
  
• Court of Justice - Judgment C -93/92 -N12 : point 69
  
• Court of Justice - Judgment C -250/95 -N31 : point 77
  
• Court of Justice - Judgment C -33/97 -N39 : point 74
  
• Court of Justice - Judgment C -33/97 -N40 : point 74
  
• Court of Justice - Judgment C -33/97 -N41 : point 74
  
• Court of Justice - Judgment C -33/97 -N42 : point 74
  
• Court of Justice - Judgment C -33/97 -N43 : point 74
  
• Court of Justice - Judgment C -33/97 -N44 : point 74
  
• Court of Justice - Judgment C -159/97 -N18 : point 87
  
• Court of Justice - Judgment C -254/97 -N18 : point 77
  
• Court of Justice - Opinion C -366/98 -N19 : point 86
  
• Court of Justice - Judgment C -55/98 -N23 : point 77
  
• Court of Justice - Judgment C -366/98 -N25 : point 86
  
• Court of Justice - Judgment C -466/00 -N41 : point 31
  
• Court of Justice - Judgment C -322/01 -N64 : point 41
  
• Court of Justice - Judgment C -293/02 -N73 : point 55
  
• Court of Justice - Judgment C -453/04 -N29 : point 31
  
• Court of Justice - Judgment C -490/04 -N70 : point 77
  
• Court of Justice - Judgment C -212/06 -N51 : point 69
  
• Court of Justice - Judgment C -212/06 -N52 : point 69
  
• Court of Justice - Judgment C -284/06 -N39 : point 32
  
• Court of Justice - Opinion C -205/07 : point 69
  
• Court of Justice - Opinion C -205/07 -N56 : point 69
  
• Court of Justice - Opinion C -205/07 -N57 : point 56
  
• Court of Justice - Opinion C -205/07 -N58 : point 56
  
• Court of Justice - Opinion C -205/07 -N59 : point 56
  
• Court of Justice - Opinion C -205/07 -N60 : point 56
  
• Court of Justice - Opinion C -205/07 -N61 : point 56
  
• Court of Justice - Opinion C -205/07 -N62 : point 56
  
• Court of Justice - Opinion C -205/07 -N63 : point 56
  
• Court of Justice - Opinion C -205/07 -N64 : point 56
  
• Court of Justice - Opinion C -205/07 -N65 : point 56
  
• Court of Justice - Judgment C -205/07 -N40 : point 55
  
• Court of Justice - Judgment C -205/07 -N42 : point 56
  
• Court of Justice - Judgment C -205/07 -N43 : point 56
  
• Court of Justice - Judgment C -566/07 -N33 : point 47
  
• Court of Justice - Judgment C -63/08 -N38 : point 31
  
• Court of Justice - Judgment C -63/08 -N49 : point 32
  
• Court of Justice - Judgment C -447/08 -N54 : point 31
  
• Court of Justice - Judgment C -515/08 -N48 : point 77
  
• Court of Justice - Judgment C -72/09 -N33 : point 77
  
• Court of Justice - Judgment C -161/09 -N51 : point 72
  
• Court of Justice - Judgment C -291/09 -N17 : point 69
  
• Court of Justice - Judgment C -391/09 -N85 : point 76
  
• Court of Justice - Judgment C -391/09 -N86 : point 76
  
• Court of Justice - Judgment C -69/10 -N59 : point 32
  
• Court of Justice - Judgment C -87/10 -N20 : point 87
  
• Court of Justice - Opinion C -202/11 -N39 : point 70
  
• Court of Justice - Opinion C -202/11 -N50 : point 77
  
• Court of Justice - Judgment C -202/11 : points 4, 12, 33, 51, 52, 67, 75, 79, 91, 93
  
• Court of Justice - Judgment C -202/11 -N23 : point 72
  
• Court of Justice - Judgment C -202/11 -N25 : point 76
  
• Court of Justice - Judgment C -202/11 -N26 : points 70, 76
  
• Court of Justice - Judgment C -202/11 -N27 : point 76
  
• Court of Justice - Judgment C -202/11 -N28 : point 77
  
• Court of Justice - Judgment C -202/11 -N29 : point 80
  
• Court of Justice - Opinion C -184/12 -N30 : point 28
  
• Court of Justice - Judgment C -184/12 -N47 : point 28
  
• Court of Justice - Judgment C -184/12 -N50 : point 28
  
• Court of Justice - Judgment C -144/13 -N60 : point 44
  
• Court of Justice - Judgment C -49/14 -N28 : point 27
  
• Court of Justice - Judgment C -198/14 -N110 : point 72
  
• Court of Justice - Judgment C -340/14 -N70 : point 71
  
• Court of Justice - Judgment C -340/14 -N74 : point 90
  
• Court of Justice - Judgment C -402/14 -N29 : point 35
  
• Court of Justice - Judgment C -452/14 -N33 : point 36
  
• Court of Justice - Judgment C -509/14 -N22 : point 35
  
• Court of Justice - Judgment C -601/15 -N48 : point 49
  

Dates

Date of the lodging of the application initiating proceedings

• 16/01/2015

Date of the Opinion

• 21/04/2016

Date of the hearing

Information not available

Date of delivery

21/06/2016

References

Publication in the Official Journal

Judgment: OJ C 314 from 29.08.2016, p.4

Application: OJ C 118 from 13.04.2015, p.15

Name of the parties

New Valmar

Notes on Academic Writings

1. Thewis, Michiel: De taal van facturen: klare taal van het Hof van Justitie, Rechtskundig weekblad 2016 n.5 p.162 (NL)
2. Rigaux, Anne: La réglementation de la Communauté flamande de Belgique, imposant l'usage exclusif du néerlandais pour la rédaction des factures émises par les sociétés ayant leur siège dans la région de langue néerlandaise, est une mesure d'effet équivalent à l'exportation contraire à l'article 35 TFUE, Europe 2016 Septembre Comm. nº 8-9 p.26-27 (FR)
3. Gosselin, Frédéric: Le droit européen et l'emploi des langues : les sévères mises a point de la Cour de justice en ce qui concerne les relations sociales et les examens linguistiques en Belgique, Journal des tribunaux 2016 p.641-649 (FR)
4. Van der Jeught, S.: De taalkeuze is vrij voor facturen in het grensoverschrijdend handelsverkeer in de EU, maar de wetgever mag opleggen dat minstens de lokale officiële taal wordt gebruikt, S.E.W. ; Sociaal-economische wetgeving 2016 p.548-549 (NL)
5. Bergé, Jean-Sylvestre: La langue des documents contractuels et le droit de l’Union européenne, Revue des contrats 2016 p.748-749 (FR)
6. Krümmel, Thomas: Auslegung einer Norm zur Sprache bei Rechnungsstellung, IWRZ – Zeitschrift für internationales Wirtschaftsrecht 2016 p.278 (DE)
7. Keunen, Stef: Taalvereiste bij grensoverschrijdende facturen in strijd met het Unierecht, Tijdschrift voor bestuurswetenschappen en publiekrecht 2017 p.29-31 (NL)
8. Brigola, Alexander: Art. 35 AEUV von Groenveld bis New Valmar - Abschied eines Fremdkörpers im Gebäude des freien Warenverkehrs, Europäische Zeitschrift für Wirtschaftsrecht 2017 p.5-10 (DE)
9. Sibony, Anne-Lise ; Zians, Audrey: Marché intérieur (Libre circulation des marchandises, liberté d'établissement, libre prestation de services et libre circulation des capitaux), Revue trimestrielle de droit européen 2017 n°4 p.821-824 (FR)
10. Picod, Fabrice: VII. Libertés économiques - Cour de justice, gde ch., 21 juin 2016, New Valmar BVBA c/ Global Pharmacies Partner Health Srl, aff. C-15/15, ECLI:EU:C:2016:464, Jurisprudence de la CJUE 2016. Décisions et commentaires (Ed. Bruylant - Bruxelles) 2017, p. 256-268 (FR)
11. Idot, Laurence: Rapports entre l'interdiction des aides d'Etat et le principe de libre circulation des marchandises, Europe 2018 avril nº 4 p.29-30 (FR)
12. De Pierpont, Gabriela: Liberté de la preuve en matière commerciale et réglementation linguistique, Revue de droit commercial belge 2018 p.595-599 (FR)

Procedural Analysis Information

Source of the question referred for a preliminary ruling

Rechtbank van koophandel Gent - Belgium

Subject-matter

• Freedom of movement for persons
  
• - Freedom of movement for workers
  

Provisions of national law referred to

Information not available

Provisions of international law referred to

Information not available

Procedure and result

• Reference for a preliminary ruling
  

Formation of the Court

Grande chambre (Cour)

Judge-Rapporteur

Regan

Advocate General

Saugmandsgaard Øe

Language(s) of the Case

• Dutch
  

Language(s) of the Opinion

• French