natgillin/translations-raw huggingface dataset:
I brev (SG(99) 3364) af 10.5.1999 angiver Kommissionen, at skønt de belgiske bestemmelser forekommer at være fornuftige og have et rimeligt omfang, har Kommissionen modtaget flere klager, hvoraf det fremgår, at specielt når køber selv transporterer den erhvervede vare, kræver skattemyndighederne en række dokumenter, som sælger ikke har mulighed for at fremlægge, særlig transportdokumenter.
In its letter (SG(99) 3364) of 10 May 1999, the Commission indicated that, although the Belgian provisions appear reasonable and proportionate, the Commission had received a number of complaints from which it was apparent, in particular, that if the purchaser transports the goods acquired itself, the authorities require documents that the vendor cannot provide, inter alia, the freight papers.
I den forbindelse minder Belgien om, at ifølge belgisk retspraksis skal beskatning ske ud fra de faktiske forhold og princippet om sund offentlig forvaltning.
In this respect, Belgium refers to Belgian case law according to which taxation must be based on the facts of the case and the principle of sound administration.
På grundlag af disse principper er det de belgiske skattemyndigheders vurdering, at de bør tages hensyn til dokumentation fra et andet lands myndigheder med henblik på en eventuel momsfritagelse for leverancer inden for Fællesskabet.
On the basis of these principles, the tax authorities believe that they must take account of evidence furnished by the authorities of other countries in granting any exemption from VAT for intra-Community supplies.
I det foreliggende tilfælde havde det schweiziske selskab, der havde erhvervet varerne, udnævnt en repræsentant i Det Forenede Konge, hvor den pågældende var momsregisteret og opfyldte alle skattemæssige krav.
In this instance, the Swiss company which purchased the goods had appointed a representative in the United Kingdom, who was registered for VAT and discharged his tax obligations in the United Kingdom.
Momslovens artikel 70, stk. 2, skulle i øvrigt finde anvendelse, når fakturaer, som det er påbudt at udstede i henhold til momslovens artikel 53, 53g og 54, ikke er udstedt eller ikke er udstedt korrekt.
Article 70(2) of the VAT Code would thus apply when invoices which are required to be issued under Articles 53, 53 octies and 54 of the Code, have not been drawn up or have not been drawn up correctly.
Se Commentaires TVA nr. 70/60-70/62.
See VAT comment No 70/60 to 70/62.
Se pressemeddelelse af 9.7.2004, IP/04/882.
See press release of 9 July 2004, IP/04/882.
Jf. betragtning 55 i beslutningen om at indlede proceduren.
See paragraph 55 of the opening decision.
Se generaladvokatens forslag til afgørelse i sag C-353/95 P, Sml. I 1997, s. 7007, præmis 30.
See the Opinion of the Advocate-General in Case C-353/95 Schmid [1997] ECR I-7007, paragraph 30.
Umicore nævner, at ifølge SET's statistikker er 22 % af de ekstra momsbetalinger på grund af omsætningsstigninger i perioden 2000-2002 fastlagt ved et forlig med den afgiftspligtige.
Umicore mentions statistical data from the Special Tax Inspectorate according to which 22 % of the additional VAT charged for increases in turnover in the period 2000-02 was determined pursuant to an agreement concluded with the taxable person.
Trib. Numur, 10.1.91, FJ.F, 91/204: »Skattemyndighederne og den afgiftspligtige kan gyldigt indgå forlig om momsgrundlaget.
In its judgment of 10 January 1991, in case FJ.F 91/204, the Namur General Court stated that ‘tax authorities and the taxpayer may validly compromise on the VAT taxable base.
Ifølge gældende forskrifter ansøger den afgiftspligtige, der indgår forlig om afgiftsgrundlaget, automatisk om bødenedsættelse.
Under the applicable legal and regulatory provisions, by accepting the transaction concerning the taxable base, the taxpayer also requests the benefit of a reduction in fines.
Der er derved tale om en disposition, som i sin essens er et forlig, som netop basalt set defineres ved, at parterne giver gensidige indrømmelser.
The operation thus corresponds, by its very nature, to the definition of a transaction whose main feature is the existence of mutual concessions between the parties.
Den afgiftspligtiges indrømmelse består i dette tilfælde i, at han accepterer momsgrundlaget ud fra den betalingsanmodning, kontrollen har afstedkommet.
In the case in question, the concession made by the taxpayer is the acceptance of the taxable base resulting from the adjustment notice following the check.
Skattemyndighedernes indrømmelse består i nedsættelsen af bøden som følge af forliget om fastsættelsen af momsgrundlaget«.
The concession made by the tax authorities is the reduction in the legal fines linked to the agreement on the taxable base.’
I henhold til belgisk lov er den arbejdsgiver, der ikke indbetaler bidrag rettidigt, hjemfalden til bl.a. forhøjelser og strafferetlige sanktioner.
Under Belgian law, an employer that does not pay the contributions in time is subject, among other things, to surcharges and criminal penalties.
Office national de sécurité sociale belge har dog mulighed for at give henstandsperioder.
It is recognised, however, that the NOSS may grant grace periods.
I betragtning af at betalingslettelserne satte den insolvente virksomhed i stand til at holde sig kunstigt i live, rettede domstolen Tribunal de commerce de Bruxelles et præjudicielt spørgsmål til Domstolen med henblik på at få afgjort, om sådanne betalingslettelser kan udgøre statsstøtte.
Considering that the payment facilities enabled the insolvent company to survive in an artificial manner, the Brussels Commercial Court made a referral for a preliminary ruling to the Court with a view to establishing whether such payment facilities could constitute State aid.
Det belgiske offentlige kontor for social sikring.
National Office for Social Security in Belgium.
Dom af af 6.3.2002 i sag T-127/99, Diputación Forai de Álava m.fl., Sml. 2002 II, s. 1275, præmis 164-166.
Judgment in Case T-127/99 Diputación Foral de Álava and Others v Commission of the European Communities [2002] ECR II-1275, paragraphs 164-166.
Umicore henviser til punkt 26 i Kommissionens meddelelse om anvendelsen af statsstøttereglerne på foranstaltninger vedrørende direkte beskatning af virksomhederne (EUT C 384 af 10.12.1998, s. 3), hvoraf det fremgår, at »skattesystemets eksistensberettigelse er at indsamle indtægter til finansiering af statens udgifter«.
In this respect, Umicore refers to paragraph 26 of the Commission notice on the application of the State aid rules to measures relating to direct business taxation (OJ C 384, 10.12.1998, p. 3), according to which the purpose of a tax system is ‘to collect revenue to finance State expenditure’.
Se f.eks. Domstolens dom af 15.3.1994 i sag C-387/92, Banco Exterior de España, Sml. 1994 I, s. 877, præmis 13, dom af 8.11.2001 i sag C- 143/99, Adria Wien Pipeline GmbH, Sml. 2001 I, s. 8365, præmis 38, dom af 22.11.2001 i sag C-53/00, Ferring, Sml. 2001 I, s. 9067, præmis 15, dom af 3.3.2005, sag C-172/03, Heiser, Sml. 2005 I, s. 1627, præmis 36, og dom af 22.6.2006 i de forenede sager C-182/03 og C-217/03, Forum 187 ASBL, Sml. 2003 I, s. 6887, præmis 86.
See, for instance, judgment of the Court of Justice in Case C-387/92 Banco de Crédito Industrial, now Banco Exterior de España SA v Ayuntamiento de Valencia [1994] ECR I-877, paragraph 13; judgment in Case C-143/99 Adria Wien Pipeline GmbH and Wietersdorfer & Peggauer Zementwerke GmbH v Finanzlandesdirektion für Kärnten [2001] ECR I-8365, paragraph 38; judgment in Case C-53/00 Ferring SA v Agence centrale des organismes de sécurité sociale (ACOSS) [2001] ECR I-9067, paragraph 15; judgment in Case C-172/03 Wolfgang Heiser v Finanzamt Innsbruck [2005] ECR I-1627, paragraph 36; judgment in Joined Cases C-182/03 and C-217/03 Kingdom of Belgium and Forum 187 ASBL v Commission of the European Communities [2003] ECR I-6887, paragraph 86.
Se punkt 9 i den i fodnote 46 citerede meddelelse fra 1998.
See paragraph 9 of the 1998 notice cited in footnote 46.
»B« dækker over to forskellige italienske selskaber.
‘Company B’ is actually a reference to two separate Italian companies.
Se afsnit II.2.
See Section II.2.
Kassationsretten, ovenfor citerede domme af 12.9.2009.
Cassation, judgments of 12.9.2009, cited above.
Domstolen har bekræftet, at en bøde på 200 % var uforholdsmæssig stor i betragtning af sagens omstændigheder, og i betragtning af at appelretten med føje havde nedsat bødebeløbet til 50 %.
The Court confirmed that a fine of 200 % was disproportionate given the circumstances and that the Court of Appeal had quite rightly reduced it to 50 %.
»B« dækker over to forskellige selskaber, der begge er hjemmehørende i Schweiz.
‘Company B’ actually refers to two companies established in Switzerland.
»C« dækker i virkeligheden over de samme selskaber som »B« i det tredje scenario, som beskrives i næste punkt.
‘C’ in fact refers to the same companies as ‘B’ in the third example described in the next recital.
1488611396 BEF x 21 % = 312608393 BEF.
21 % of BEF 1488611396 = BEF 312608393.
I de tilfælde, hvor artikel 70, stk. 1, finder anvendelse, er 10 %-satsen den mindste, som skattemyndighederne gør brug af.
In the cases to which Article 70(1) applies, the 10 % rate is the minimum applied by the tax authorities.
C dækker i virkeligheden over de samme schweiziske selskaber, som figurerede i det andet scenario.
Company C in fact refers to the same Swiss companies as were involved in the second example.
Umicores proformafakturaer nævner under beskrivelsen af varerne navnet på selskab C i dets egenskab af »ejer«.
On the pro forma invoices drawn up by Umicore, company C is given as the ‘owner’ in the description of the goods.
For så vidt angår transportdokumenterne er de i første omgang stilet til det schweiziske selskab C og nævner generelt, at varerne skal transporteres til et bestemmelsessted i Italien for det schweiziske selskab C ' s regning.
The waybills were initially addressed to Swiss company C and generally state that the goods were being transported to Italy on behalf of Swiss company C.
21 % af de fakturerede beløb: (29595944 + 34744972 + 32355113 + 73803950 + 130531237 BEF) × 21 % = 63216555 BEF.
21 % of the amounts invoiced: (29595944 + 34744972 + 32355113 + 73803950 + 130531237) × 21 % = BEF 63216555.
Gældende selskabsskattesats ved forligets indgåelse.
Rate of corporate tax applicable when the agreement was concluded.
Se artikel 218 i indkomstskatteloven af 1992 sammenholdt med artikel 157-168 i indkomstskatteloven af 1992.
See Article 218 CIR92 in conjunction with Articles 157 to 168 CIR92.
De belgiske skattemyndigheders gældendes sats ved beregning af morarenter.
Rate applied by the Belgian tax authorities to calculate interest on late payments.
Datoen er fastsat i betalingsanmodningen på grundlag af skattemyndighedernes gængse praksis.
Date set down in the adjustment notice in accordance with the tax authorities’ usual practice.
(3×12 måneder) + 11 måneder = 47 måneder x 0,8 % = 37,6 %.
(3 × 12 months) + 11 months = 47 months × 0,8 % = 37,6 %.
Kommissionens beslutning om at indlede proceduren blev offentliggjort i Den Europæiske Unions Tidende [3] den 7. september 2004.
The Commission’s decision to initiate the procedure was published in the Official Journal of the European Union [3] on 7 September 2004.
Kommissionen opfordrede interesserede parter til at fremsætte bemærkninger til den omhandlede støtte.
The Commission called on interested parties to submit their comments on the aid in question.
Ved e-mail af 21. januar 2009 bad Kommissionen de belgiske myndigheder om at redegøre for, hvorledes de havde reageret på brevet af 17. oktober 2008.
By e-mail dated 21 January 2009 the Commission asked the Belgian authorities to keep it informed of the action taken in response to its letter dated 17 October 2008.
Ved brev af 29. januar 2009 svarede de belgiske myndigheder, at SET arbejdede på at besvare Kommissionens spørgsmål.
By letter dated 29 January 2009 the Belgian authorities replied that the Special Tax Directorate was taking steps to answer the Commission’s questions.
Inden for rammerne af de undersøgelser skattemyndighederne i flere medlemsstater foretog af ædelmetaltransaktioner, udførte SET's regionalkontor i Bruxelles kontrol hos Umicore S.A. vedrørende årene 1995-1999.
As part of investigations by tax authorities in several Member States into transactions involving precious metals, the Brussels Regional Directorate of the Special Tax Inspectorate carried out checks on Umicore SA covering the period 1995 to 1999.
Efter kontrollerne sendte SET Umicore to betalingsanmodninger (af henholdsvis 30. november 1998 og 30. april 1999), som viste uregelmæssigheder i anvendelsen af momsfritagelser i forbindelse med salg af sølvkorn til selskaber hjemmehørende i Italien, Schweiz og Spanien.
Following these checks the Special Tax Inspectorate addressed to Umicore, on 30 November 1998 and 30 April 1999 respectively, two adjustment notices concerning the irregular application of VAT exemptions to sales of silver granules to undertakings established in Italy, Switzerland and Spain.
Ifølge den belgiske domstol Cour d'Arbitrages [16] kendelse af 24. februar 1999 [17] skal en dommer kunne efterprøve, om »beslutningen om en sanktion er berettiget af faktiske og retlige grunde, og om den overholder samtlige de ved lov fastsatte bestemmelser og generelle principper for forvaltning, herunder proportionalitetsprincippet«.
In a judgment of 24 February 1999 [16] the Belgian Court of Arbitration [17] decided that a judge must be able to verify whether ‘a decision of a punitive nature is justified by fact and by law and respects all legislative provisions and general principles incumbent on the authorities, including the principle of proportionality.’
Ved samme lejlighed vurderede Cour d'Arbitrage desuden, at administrative bøder på momsområdet havde karakter af sanktion.
In the same judgment, the Court of Arbitration also found that administrative fines in the field of VAT are punitive in nature.
Den 21. december 2000 godkendte SET Umicores forslag til et forlig om virksomhedens momsafregning for årene 1995-1998.
On 21 December 2000 the Special Tax Inspectorate accepted a proposal for an agreement submitted by Umicore regarding its VAT liabilities for the years 1995 to 1998.
I forslaget til forlig angives det, at Umicore anfægter berettigelsen af SET's betalingsanmodninger, men accepterer den foreslåede løsning ud fra et ønske om at finde en mindelig løsning.
In the proposed agreement it was indicated that Umicore disputed the validity of the adjustments claimed by the Special Tax Inspectorate but accepted the settlement put forward in the interests of conciliation.
I betragtning af at selskabet Umicore på sin vis ønskede at foregribe dette fradrag med henblik på fuldstændigt at bilægge tvisten med SET inden udgangen af regnskabsåret 2000, accepterede skattemyndighederne angiveligt, at der blev taget hensyn hertil i forliget af 21. december 2000.
Given the fact that Umicore wished to bring this deduction forward, so to speak, in order to put an end to its dispute with the Special Tax Inspectorate before the end of the 2000 financial year, the authorities reportedly accepted to included the effect of bringing the deduction forward in the settlement of 21 December 2000.
Derefter præciserer Belgien, at det lå helt inden for ministeriets kompetence inden for bødenedsættelse og -eftergivelse at efterkomme dette ønske.
Belgium further emphasises that accepting this request fell entirely within the Ministry’s powers to reduce or waive fines.
oplysningerne fra de italienske skattemyndigheder i det store og hele viste, at selskab B kunne anses for at være et stråmandsselskab (eller »missing trader«), hvis rolle begrænsede sig til at udarbejde fakturaer med momsbeløb for derefter at forsvinde uden at opfylde sine skattemæssige forpligtelser, herunder momsbetaling til de italienske skattemyndigheder
For instance: the information communicated by the Italian tax authorities appeared to indicate that company B could be regarded as a ‘missing trader’, the role of which was confined to producing invoices charging VAT and then disappearing without fulfilling its tax obligations, including the payment of the VAT to the Italian tax authorities,
10 % kan anses for at være et acceptabelt bødeniveau med henvisning til den 10 %-sats, der er fastsat i bilag G til KA nr. 41 for de overtrædelser, som momslovens artikel 70, stk. 1, er møntet på, og med henvisning til den bøde på 10 %, som omtales i betalingsanmodningen af 30. november 1998.
A 10 % rate can be regarded as acceptable with reference to the 10 % rate provided for in table G of the annex to Royal Decree No 41 for infringements covered by Article 70(1) of the VAT Code and with reference to the 10 % fine referred to in the adjustment notice of 30 November 1998.
Omvendt kan 50 % anses for at være den højeste gældende sats, når der skal tages hensyn til proportionalitetsprincippet og til det forhold, at der indgås et forlig.
In addition, the 50 % rate could be regarded as the maximum rate applicable in line with the principle of proportionality and the context of a settlement agreement.
Dom af 29.6.1999 i sag C-256/97, DM Transport, Sml. 1999 I, s. 3913.
Case C-256/97 DM Transport [1999] ECR I-3913.
DM Transport skyldte 18,1 mio. BEF til Office national de sécurité sociale belge i form af lønmodtager- og arbejdsgiverbidrag.
DM Transport was liable to pay BEF 18,1 million to the Belgian National Office for Social Security (NOSS) as amounts withheld from salaries and as employer’s contributions.
Den 28. juli 2008 afholdtes et møde mellem repræsentanter for SET og Kommissionen.
On 28 July 2008 a meeting took place between representatives of the Special Tax Inspectorate and the Commission.
I forlængelse af mødet opstilledes en liste over spørgsmål med de vigtigste punkter, som Kommissionens repræsentanter havde rejst ved mødet. Listen tilgik de belgiske myndigheder pr. e-mail.
After the meeting a list of questions containing the points raised by the Commission at the meeting was sent by e-mail to the Belgian authorities.
Bøder i henhold til artikel 70, stk. 2, straffer i øvrigt ikke manglende betaling af afgiften — straffen herfor er fastsat i momslovens artikel 70, stk. 1 — men det, at det gøres muligt for de næste omsætningsled at unddrage sig afgiften.
The fine provided for under Article 70(2) of the VAT Code is not, moreover, a punishment for failing to pay the tax, which is punished under Article 70(1) of the Code, but for making it possible to evade tax due at subsequent stages of the marketing of the goods concerned. By disguising the true identity of the purchaser of the goods, the authorities would lose track of them and would not be able to secure payment of either VAT or even the direct taxes due as result of the subsequent transactions involving the goods supplied.
Umicore accepterede at betale en betragtelig bøde, hvorimod virksomhedens konkurrenter hverken har betalt moms eller administrative bøder.
Because it accepted to pay a significant fine, while its competitors paid neither VAT nor any administrative fines, Umicore was certainly not an aid recipient, but the object of a measure that affected its competitive position in the relevant market.
Dermed har Umicore på ingen måde modtaget støtte, men er snarere genstand for en foranstaltning, der fordrejer virksomhedens konkurrencemæssige stilling på det pågældende marked, og hvis der skulle være tale om påvirkning af samhandelen, er det i så fald til ugunst for virksomheden.
If there was any distortion of trade, it was to its disadvantage.
Ifølge Umicore forudsætter Kommissionen, at dommeren, hvis den administrative afgørelse i skattetvisten var blevet indanket for en belgisk domstol, nødvendigvis ville have dømt Umicore til at betale et større beløb end det, forliget mellem SET og Umicore resulterede i. Men for at nå frem til en sådan konklusion må Kommissionen lade sin egen vurdering finde anvendelse i stedet for de nationale myndigheders eller endog, i givet fald, de nationale domstoles.
According to Umicore, the Commission presupposes that if the tax dispute had had to be brought before the Belgian courts, by way of an appeal against the administrative decision, the court seized would necessarily have sentenced Umicore to pay a larger amount than that based on the agreement concluded between the Special Tax Inspectorate and Umicore. To reach such a conclusion, the Commission would have to substitute its own assessment for that of the national authorities or even that of the national courts, as applicable.
Transporten af varerne foregik direkte fra fremstillingsstedet i Belgien til Italien og på foranledning af afgiftspligtig C. Størstedelen af de fakturaer, Umicore sendte til sin kunde B, blev betalt af afgiftspligtig C.
The goods were transported, on behalf of C, directly from the place of production in Belgium to Italy. Most of the invoices issued by Umicore for its customer B were paid for by taxable person C.
Artikel 5, stk. 2, i KA nr. 18 fastslår, at »en køber, som ikke er hjemmehørende i Belgien, og som selv tager en vare i besiddelse i Belgien, ved overdragelsen af varen skal kvittere for modtagelsen over for sælgeren, der er hjemmehørende i Belgien.
Article 5(2) of Royal Decree No 18 provides that ‘a buyer not established in Belgium who takes possession of goods in Belgium must, on taking possession of the goods, provide an acknowledgment of receipt to the vendor established in Belgium. This acknowledgment of receipt must contain the date of the transfer of the goods, a description of the goods and details of the country of destination.
Ifølge momslovens artikel 2 er leverancer af varer og tjenesteydelser mod vederlag afgiftspligtige, når de finder sted i Belgien.
Article 2 of the VAT Code stipulates that the supply of goods or services effected for consideration is subject to VAT if it takes place within Belgium.
Momslovens artikel 53, nr. 2, indeholder et krav om, at enhver leverance eller tjenesteydelse skal faktureres, uanset om den er afgiftsbelagt i Belgien eller ej.
And Article 53(2) of the VAT Code makes it compulsory to issue an invoice for the supply of any goods or services, irrespective of whether or not it is actually taxed in Belgium.
om ændring af bilag II til beslutning 93/52/EØF for så vidt angår anerkendelse af visse regioner i Italien som officielt frie for brucellose (B. melitensis) og om ændring af bilagene til beslutning 2003/467/EF for så vidt angår erklæringen om, at visse regioner i Italien, Polen og Det Forenede Kongerige er officielt frie for kvægtuberkulose, kvægbrucellose og enzootisk kvægleukose
amending Annex II to Decision 93/52/EEC as regards the recognition of certain regions in Italy as officially free of brucellosis (B. melitensis) and amending the Annexes to Decision 2003/467/EC as regards the declaration that certain regions of Italy, Poland and the United Kingdom are officially free of bovine tuberculosis, bovine brucellosis and enzootic bovine leukosis
Ved direktiv 91/68/EØF er der fastsat dyresundhedsmæssige betingelser for samhandelen med får og geder i Unionen.
Directive 91/68/EEC defines the animal health conditions governing trade in the Union in ovine and caprine animals.
Ved Kommissionens beslutning 93/52/EØF af 21. december 1992 om konstatering af, at bestemte medlemsstater eller regioner overholder betingelserne for brucellose (B. melitensis), og om anerkendelse af deres status som medlemsstat eller region, der er officielt fri for denne sygdom [3], er der i bilag II opstillet en liste over regioner i medlemsstater, som anerkendes som officielt frie for brucellose (B. melitensis) i overensstemmelse med direktiv 91/68/EØF.
Commission Decision 93/52/EEC of 21 December 1992 recording the compliance by certain Member States or regions with the requirements relating to brucellosis (B. melitensis) and according them the status of a Member State or region officially free of the disease [3] lists, in Annex II thereto, the regions of the Member States which are recognised as officially free of brucellosis (B. melitensis) in accordance with Directive 91/68/EEC.