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CELEX 62011CC0197

Opinion of Advocate General Mazák delivered on 4 October 2012.#Eric Libert and Others v Gouvernement flamand (C‑197/11) and All Projects & Developments NV and Others v Vlaamse Regering (C‑203/11).#Request for a preliminary ruling from the Cour constitutionnelle (Belgium).#Fundamental freedoms — Restriction — Justification — State aid — Concept of ‘public works contract’ — Land and buildings located in certain communes — National legislation making the transfer of land and buildings subject to the condition that there exists a ‘sufficient connection’ between the prospective buyer or tenant and the target commune — Social obligation on subdividers and developers — Tax incentives and subsidy mechanisms.#Joined Cases C‑197/11 and C‑203/11.

decidedEuropean Union· Court of Justice of the European Union· EN

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4 October 2012

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4 October 2012 · Decided

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decided

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Taxation

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4 October 2012

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Official report CELEX 62011CC0197 from European Union at Court of Justice of the European Union. Dated 4 October 2012. Status: decided.

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  1. 4 October 2012

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23 official files

Mišljenje nezavisnog odvjetnika Mazák iznesen 04. listopada 2012.#Eric Libert i drugi protiv Gouvernement flamand i Vlaamse Regering.#Zahtjevi za prethodnu odluku podnesene po Cour constitutionnelle i Grondwettelijk Hof.#Spojeni predmeti C-197/11 i C-203/11.

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  • Mišljenje nezavisnog odvjetnika Mazák iznesen 04. listopada 2012.#Eric Libert i drugi protiv Gouvernement flamand i Vlaamse Regering.#Zahtjevi za prethodnu odluku podnesene po Cour constitutionnelle i Grondwettelijk Hof.#Spojeni predmeti C-197/11 i C-203/11.

    judgment · HR · 4 October 2012

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  • Заключение на генералния адвокат J. Mazák, представено на 4 октомври 2012 г.#Eric Libert и др. срещу Gouvernement flamand (C‑197/11) и All Projects & Developments NV и др. срещу Vlaamse Regering (C‑203/11).#Преюдициални запитвания, отправени от Cour constitutionnelle (Белгия.#Основни свободи — Ограничаване — Обосноваване — Държавни помощи — Понятие „обществена поръчка за строителство“ — Поземлени имоти и сгради в определени общини — Регионална правна уредба, съгласно която потенциалният купувач или наемател на съответния недвижим имот е длъжен при прехвърлянето да докаже, че има „достатъчна връзка“ с целевата община — Социални задължения, наложени на възложителите и на инвеститорите — Данъчни стимули и механизми за субсидиране.#Съединени дела C‑197/11 и C‑203/11.

    judgment · BG · 4 October 2012

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  • Conclusões do advogado‑geral J. Mazák apresentadas em 4 de outubro de 2012.#Eric Libert e o. contra Gouvernement flamand (C‑197/11) e All Projects & Developments NV e o. contra Vlaamse Regering (C‑203/11).#Pedidos de decisão prejudicial apresentados pela Cour constitutionnelle (Bélgica).#Liberdades fundamentais ― Restrição ― Justificação ― Auxílios de Estado ― Conceito de ‘contrato de empreitada de obras públicas’ ― Terrenos e construções situados em determinados municípios ― Regulamentação regional que subordina a transmissão destes à existência de uma ‘conexão suficiente’ do adquirente e do arrendatário potencial com o município‑alvo ― Encargo social imposto aos construtores e aos loteadores ― Incentivos fiscais e mecanismos de subvenção.#Processos apensos C‑197/11 e C‑203/11.

    judgment · PT · 4 October 2012

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  • Conclusioni dell’avvocato generale J. Mazák, presentate il 4 ottobre 2012.#Eric Libert e altri contro Gouvernement flamand (C‑197/11) e All Projects & Developments NV e altri contro Vlaamse Regering (C‑203/11).#Domande di pronuncia pregiudiziale proposte dalla Cour constitutionnelle (Belgio).#Libertà fondamentali – Restrizione – Giustificazione – Aiuti di Stato – Nozione di “appalto pubblico di lavori” – Terreni e costruzioni siti in determinati comuni – Normativa regionale che subordina il loro trasferimento all’esistenza di un “legame sufficiente” del potenziale acquirente o locatario con il comune bersaglio – Onere sociale imposto ai committenti e ai lottizzanti – Incentivi fiscali e meccanismi di sovvenzionamento.#Cause riunite C‑197/11 e C‑203/11.

    judgment · IT · 4 October 2012

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  • Προτάσεις του γενικού εισαγγελέα J. Mazák της 4ης Οκτωβρίου 2012.#Eric Libert κ.λπ. κατά Gouvernement flamand (C‑197/11) και All Projects & Developments NV κ.λπ. κατά Vlaamse Regering (C‑203/11).#Αιτήσεις του Cour constitutionnelle (Βέλγιο) για την έκδοση προδικαστικής αποφάσεως.#Θεμελιώδεις ελευθερίες — Περιορισμός — Δικαιολόγηση — Κρατικές ενισχύσεις — Έννοια του όρου «σύμβαση δημοσίων έργων» — Οικόπεδα και κτίρια ευρισκόμενα εντός ορισμένων δήμων — Ρύθμιση θεσπισθείσα από περιφέρεια η οποία θέτει ως προϋπόθεση της μεταβιβάσεως των ως άνω την ύπαρξη «επαρκούς συνδέσμου» μεταξύ του υποψήφιου αγοραστή ή μισθωτή και του καταλαμβανόμενου από τη ρύθμιση δήμου — Επιβάρυνση κοινωνικού σκοπού επιβαλλόμενη στους εργολάβους και στους κυρίους του έργου — Φορολογικά κίνητρα και μηχανισμοί επιδοτήσεως.#Συνεκδικασθείσες υποθέσεις C‑197/11 και C‑203/11.

    judgment · EL · 4 October 2012

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  • Forslag til afgørelse fra generaladvokat J. Mazák fremsat den 4. oktober 2012.#Eric Libert m.fl. mod Gouvernement flamand (sag C-197/11) og All Projects & Developments NV m.fl. mod Vlaamse Regering (sag C-203/11).#Anmodninger om præjudiciel afgørelse indgivet af Cour constitutionnelle (Belgien).#Grundlæggende frihedsrettigheder – restriktion – begrundelse – statsstøtte – begrebet »offentlig bygge- og anlægskontrakt« – grunde og bygninger, der er beliggende i visse kommuner – en regional ordning, der betinger overdragelsen af disse af, at den potentielle erhverver eller lejer har en »tilstrækkelig tilknytning« til målkommunen – socialt pålæg til bygherrer og grundejere – skatteincitamenter og støttemekanismer.#Forenede sager C-197/11 og C-203/11.

    judgment · DA · 4 October 2012

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  • Conclusiones del Abogado General Sr. J. Mazák, presentadas el 4 octubre 2012.#Eric Libert y otros contra Gouvernement flamand (C‑197/11) y All Projects & Developments NV y otros contra Vlaamse Regering (C‑203/11).#Peticiones de decisión prejudicial planteadas por la Cour constitutionnelle (Bélgica).#Libertades fundamentales — Restricción — Justificación — Ayudas de Estado — Concepto de “contrato público de obras” — Terrenos y construcciones situados en determinados municipios — Normativa nacional que subordina su transmisión a la existencia de un “vinculo suficiente” del adquirente o arrendatario potenciales con el municipio destinatario — Carga social impuesta a los promotores y a los parceladores — Incentivos fiscales y mecanismos de subvención.#Asuntos acumulados C‑197/11 y C‑203/11.

    judgment · ES · 4 October 2012

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  • Julkisasiamies J. Mazákin ratkaisuehdotus 4.10.2012.#Eric Libert ym. vastaan Gouvernement flamand (C-197/11) ja All Projects & Developments NV ym. vastaan Vlaamse Regering (C-203/11).#Cour constitutionnellen esittämät ennakkoratkaisupyynnöt (Belgia).#Perusvapaudet – Rajoitus – Oikeuttaminen – Valtiontuki – Julkisen rakennusurakan käsite – Tietyissä kunnissa sijaitsevat maa-alueet ja rakennukset – Alueellinen säännöstö, jossa maa-alueiden ja rakennusten luovutuksen edellytykseksi asetetaan mahdollisen ostajan tai vuokraajan ”riittävä side” kohdekuntaan – Rakennuttajille ja tonttijaon hakijoille asetettu sosiaalinen velvoite – Verokannustimet ja tukimekanismit.#Yhdistetyt asiat C-197/11 ja C-203/11.

    judgment · FI · 4 October 2012

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  • Stanovisko generálního advokáta J. Mazáka přednesené dne 4. října 2012.#Eric Libert a další v. Gouvernement flamand (C‑197/11) a All Projects & Developments NV a další v. Vlaamse Regering (C‑203/11).#Žádosti o rozhodnutí o předběžné otázce podané Cour constitutionnelle (Belgie).#Základní svobody – Omezení – Odůvodnění – Státní podpory – Pojem ‚veřejná zakázka na stavební práce‘ – Pozemky a stavby nacházející se v určitých obcích – Regionální právní úprava podmiňující převod těchto pozemků a staveb existencí dostatečné vazby potenciálního nabyvatele či nájemce k cílové obci – Sociální povinnost uložená stavebníkům a developerům – Daňové pobídky a dotační mechanismy.#Spojené věci C‑197/11 a C‑203/11.

    judgment · CS · 4 October 2012

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  • Návrhy prednesené 4. októbra 2012 – generálny advokát J. Mazák.#Eric Libert a i. proti Vlaamse Regering (C‑197/11) a All Projects & Developments NV a i. proti Vlaamse Regering (C‑203/11).#Návrhy na začatie prejudiciálneho konania podané Cour constitutionnelle (Belgicko).#Základné slobody – Obmedzenie – Odôvodnenie – Štátna pomoc – Pojem ‚verejná zákazka na práce‘ – Pozemky a stavby nachádzajúce sa v určitých obciach – Regionálna právna úprava podmieňujúca prevod týchto pozemkov a stavieb existenciou ,dostatočnej väzby‘ kupujúceho alebo potenciálneho nájomcu s cieľovou obcou – Sociálna povinnosť uložená stavebníkom a developerom – Daňové stimuly a dotačné mechanizmy.#Spojené veci C‑197/11 a C‑203/11.

    judgment · SK · 4 October 2012

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  • Concluziile avocatului general J. Mazák prezentate la 4 octombrie 2012.#Eric Libert ș.a. împotriva Gouvernement flamand (C-197/11) și All Projects & Developments NV ș.a. împotriva Vlaamse Regering (C-203/11).#Cereri de decizie preliminară formulate de Cour constitutionnelle (Belgia).#Libertăți fundamentale – Restricție – Justificare – Ajutoare de stat – Noțiunea „contract de achiziții publice de lucrări” – Terenuri și construcții situate în anumite comune – Reglementare regională care condiționează cesionarea acestora de existența unei „legături suficiente” a potențialului cumpărător sau chiriaș cu comuna țintă – Obligație socială impusă beneficiarilor construcțiilor și persoanelor care efectuează parcelări – Stimulente fiscale și mecanisme de subvenționare.#Cauzele conexate C-197/11 și C-203/11.

    judgment · RO · 4 October 2012

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  • Sklepni predlogi generalnega pravobranilca J. Mazáka, predstavljeni 4. oktobra 2012.#Eric Libert in drugi proti flamski vladi (C‑197/11) in All Projects & Developments NV in drugi proti Vlaamse Regering (C‑203/11).#Predloga za sprejetje predhodne odločbe, ki ju je vložilo Cour constitutionnelle (Belgija).#Temeljne svoboščine – Omejitev – Utemeljitev – Državne pomoči – Pojem ‚javno naročilo gradenj‘ – Zemljišča in zgradbe v nekaterih občinah – Regionalna ureditev, ki za prenos zemljišč in zgradb na njih določa pogoj, da je kandidat za kupca ali najemnika ‚zadostno povezan‘ s ciljno občino – Socialna obveznost, naložena investitorjem in nosilcem projekta – Davčne spodbude in mehanizmi subvencioniranja.#Združeni zadevi C‑197/11 in C‑203/11.

    judgment · SL · 4 October 2012

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  • Conclusions de l’avocat général M. J. Mazák, présentées le 4 octobre 2012.#Eric Libert e.a. contre Gouvernement flamand (C‑197/11) et All Projects & Developments NV e.a. contre Vlaamse Regering (C‑203/11).#Demandes de décision préjudicielle, introduites par la Cour constitutionnelle (Belgique).#Libertés fondamentales – Restriction – Justification – Aides d’État – Notion de ‘marché public de travaux’ – Terrains et constructions situés dans certaines communes – Réglementation régionale subordonnant le transfert de ceux-ci à l’existence d’un ‘lien suffisant’ de l’acquéreur ou du preneur potentiel avec la commune cible – Charge sociale imposée aux maîtres d’ouvrage et aux lotisseurs – Incitations fiscales et mécanismes de subventionnement.#Affaires jointes C‑197/11 et C‑203/11.

    judgment · FR · 4 October 2012

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  • J. Mazák főtanácsnok indítványa, az ismertetés napja: 2012. október 4.#Eric Libert és társai kontra Gouvernement flamand (C‑197/11) és All Projects & Developments NV és társai kontra Vlaamse Regering (C‑203/11).#A Cour constitutionnelle (Belgium) által benyújtott előzetes döntéshozatal iránti kérelem.#Alapvető szabadságok – Korlátozás – Igazolás – Állami támogatások – Az »építési beruházásra irányuló közbeszerzési szerződés« fogalma – Bizonyos településeken található telkek és építmények – A leendő vevőnek vagy bérlőnek a céltelepüléshez fűződő »elégséges kapcsolatát« azok átruházása feltételeként előíró regionális szabályozás – Az ingatlanfejlesztők és építtetők számára előírt szociális kötelezettség – Pénzügyi ösztönzők és támogatási mechanizmusok.#C‑197/11. és C‑203/11. sz. egyesített ügyek.

    judgment · HU · 4 October 2012

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  • Generalinio advokato J. Mazák išvada, pateikta 2012 m. spalio 4 d.#Eric Libert ir kt. prieš Gouvernement flamand (C-197/11) ir All Projects & Developments NV ir kt. prieš Vlaamse Regering (C-203/11).#Cour constitutionnelle (Belgija) prašymai priimti prejudicnį sprendimą.#Pagrindinės laisvės – Apribojimas – Pateisinimas – Valstybės pagalba – Sąvoka „viešojo darbų pirkimo sutartis“ – Žemės sklypai ir pastatai tam tikrose savivaldybėse – Regiono teisės aktai, pagal kuriuos perleidžiant nekilnojamąjį turtą taikoma galimo įgijėjo ar nuomininko „pakankamo ryšio“ su tiksline savivaldybe sąlyga – Socialinis įpareigojimas darbų užsakovams ir žemės sklypų savininkams – Mokesčių paskatos ir subsidijavimo mechanizmai.#Sujungtos bylos C-197/11 ir C-203/11.

    judgment · LT · 4 October 2012

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  • Förslag till avgörande av generaladvokat J. Mazák, föredraget den 4 oktober 2012.#Eric Libert m.fl. mot Gouvernement flamand (C‑197/11) och All Projects & Developments NV m.fl. mot Vlaamse Regering (C‑203/11).#Begäran om förhandsavgörande framställda av Cour constitutionnelle (Belgien).#Grundläggande friheter – Restriktion – Skäl – Statligt stöd – Begreppet ’offentligt byggentreprenadkontrakt’ – Tomter och byggnader belägna i vissa kommuner – Nationella bestämmelser enligt vilka det för överlåtelse eller upplåtelse av sådan egendom krävs en ’tillräcklig anknytning’ mellan den potentiella köparen eller hyresgästen och målkommunen – Social skyldighet som åläggs byggherrar och markexploatörer – Skatteincitament och subventionsordningar.#Förenade målen C‑197/11 och C‑203/11.

    judgment · SV · 4 October 2012

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  • Konklużjonijiet tal-Avukat Ġenerali J. Mazák, ippreżentati fl-4 ta’ Ottubru 2012.#Eric Libert et vs Gouvernement flamand (C‑197/11) u All Projects & Developments NV et vs Vlaamse Regering (C‑203/11).#Talbiet għal deċiżjoni preliminari, imressqa mill-Cour constitutionnelle (il-Belġju).#Libertajiet fundamentali — Restrizzjoni — Ġustifikazzjoni — Għajnuna mill-Istat — Kunċett ta’ ‘kuntratt pubbliku għal xogħlijiet’ — Artijiet u bini li jinsabu f’ċerti muniċipalitajiet — Leġiżlazzjoni nazzjonali li tissuġġetta t-trasferiment tagħhom għall-eżistenza ta’ ‘rabta suffiċjenti’ tal-akkwirent jew tal-kerrej potenzjali mal-muniċipalità destinatarja — Obbligu soċjali impost fuq il-kuntratturi u l-iżviluppaturi — Inċentivi fiskali u skemi ta’ sussidju.#Kawżi magħquda C‑197/11 u C‑203/11.

    judgment · MT · 4 October 2012

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  • Opinia rzecznika generalnego J. Mazáka przedstawiona w dniu 4 października 2012 r.#Eric Libert i in. przeciwko Gouvernement flamand (C-197/11) i All Projects & Developments NV i in. przeciwko Vlaamse Regering (C-203/11).#Wnioski o wydanie orzeczenia w trybie prejudycjalnym złożone przez Cour constitutionnelle (Belgia).#Swobody podstawowe – Ograniczenia – Względy uzasadniające – Pomoc państwa – Pojęcie „zamówienia publicznego na roboty budowlane” – Grunty i budynki znajdujące się na terenie określonych gmin – Uregulowania regionalne uzależniające przeniesie prawa do tych gruntów i budynków od „wystarczającego związku” potencjalnego nabywcy lub najemcy z właściwą gminą – Zobowiązanie socjalne nałożone na inwestorów i deweloperów – Zachęty podatkowe i mechanizmy subwencjonowania.#Sprawy połączone C-197/11 i C-203/11.

    judgment · PL · 4 October 2012

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  • Ģenerāladvokāta J. Mazaka [J. Mazák] secinājumi, sniegti 2012. gada 4. oktobrī.#Eric Libert u.c. pret Gouvernement flamand (C‑197/11) un All Projects & Developments NV u.c. pret Vlaamse Regering (C‑203/11).#Cour constitutionnelle (Beļģija) lūgums sniegt prejudiciālu nolēmumu.#Pamatbrīvības – Ierobežojums – Pamatojums – Valsts atbalsts – Jēdziens “būvdarbu publiskā iepirkuma līgums” – Noteiktu pašvaldību teritorijās esošie zemes gabali un ēkas – Reģionālais tiesiskais regulējums, saskaņā ar kuru tiesību uz zemes gabaliem un ēkām pāreja ir pakļauta potenciālā pircēja vai īrnieka “pietiekamas saiknes” ar mērķa pašvaldību esamībai – Zemes gabalu īpašniekiem un attīstītājiem uzliktais sociālais pienākums – Nodokļu stimulēšana un subsidēšanas mehānismi.#Apvienotās lietas C‑197/11 un C‑203/11.

    judgment · LV · 4 October 2012

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  • Kohtujurist J. Mazáki ettepanek, esitatud 4. oktoobril 2012.#Eric Libert jt versus Gouvernement flamand (C‑197/11) ja All Projects & Developments NV jt versus Vlaamse Regering (C‑203/11).#Eelotsusetaotlused, mille on esitanud Cour constitutionnelle (Belgia).#Põhivabadused – Piirangud – Põhjendatus – Riigiabi – Mõiste „ehitustööde riigihankelepingud” – Teatud valdades asuvad kinnistud ja ehitised – Piirkondlikud õigusnormid, mis seavad nende kinnistute ja ehitiste üleandmise tingimuseks, et potentsiaalsel omandajal või üürnikul on sihtvallaga „piisav seosˮ – Ehitusettevõtjatele ja arendajatele pandud sotsiaalkohustus – Maksusoodustused ja toetusmehhanismid.#Liidetud kohtuasjad C‑197/11 ja C‑203/11.

    judgment · ET · 4 October 2012

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  • Schlussanträge des Generalanwalts J. Mazák vom 4. Oktober 2012.#Eric Libert u. a. gegen Flämische Regierung (C‑197/11) und All Projects & Developments NV u. a. gegen Flämische Regierung (C‑203/11).#Vorabentscheidungsersuchen des Verfassungsgerichtshofs (Belgien).#Grundfreiheiten – Beschränkung – Rechtfertigung – Staatliche Beihilfen – Begriff des öffentlichen Bauauftrags – In bestimmten Gemeinden belegene Grundstücke und Bauten – Regionale Regelung, die deren Übertragung vom Bestehen einer ‚ausreichenden Bindung‘ des potenziellen Käufers oder Mieters zu der Zielgemeinde abhängig macht – Soziale Auflage für die Bauherren und Parzellierer – Steuerliche Anreize und Subventionsmechanismen.#Verbundene Rechtssachen C‑197/11 und C‑203/11.

    judgment · DE · 4 October 2012

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  • Conclusie van advocaat-generaal J. Mazák van 4 oktober 2012.#Eric Libert e.a. tegen Vlaamse Regering (C‑197/11) en All Projects & Developments NV e.a. tegen Vlaamse Regering (C‑203/11).#Verzoeken van het Grondwettelijk Hof (België) om een prejudiciële beslissing.#Fundamentele vrijheden – Beperking – Rechtvaardiging – Staatssteun – Begrip ‚overheidsopdracht voor werken’ – Gronden en constructies in bepaalde gemeenten – Gewestelijke regeling die voor overdracht daarvan vereist dat kandidaat-koper of kandidaat-huurder over ‚voldoende band’ met doelgemeente beschikt – Sociale last opgelegd aan bouwheren en verkavelaars – Fiscale stimuli en subsidiemechanismen.#Gevoegde zaken C‑197/11 en C‑203/11.

    judgment · NL · 4 October 2012

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  • Opinion of Advocate General Mazák delivered on 4 October 2012.#Eric Libert and Others v Gouvernement flamand (C‑197/11) and All Projects & Developments NV and Others v Vlaamse Regering (C‑203/11).#Request for a preliminary ruling from the Cour constitutionnelle (Belgium).#Fundamental freedoms — Restriction — Justification — State aid — Concept of ‘public works contract’ — Land and buildings located in certain communes — National legislation making the transfer of land and buildings subject to the condition that there exists a ‘sufficient connection’ between the prospective buyer or tenant and the target commune — Social obligation on subdividers and developers — Tax incentives and subsidy mechanisms.#Joined Cases C‑197/11 and C‑203/11.

    judgment · EN · 4 October 2012

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