natgillin/translations-raw huggingface dataset:
Sagsøgeren har anført, at i forhold til toldværdireglerne har spørgsmålet kun relevans, såfremt der ud over købsprisen på maskinen skal erlægges en pris for fremgangsmådepatent(erne) (ved overdragelse af retten til den patenterede proces) eller betales licensafgifter (ved overdragelse af licens til udnyttelse af retten til den patenterede proces).
This restriction of the field of application which already follows from the clear wording of Article 3 (1) (a) seems appropriate. In fact, for the purposes of determining the value of the goods for customs purposes it is important to calculate the economic value of the imported goods, that is, the value of the goods in the state in which they have been imported.
Bemærkningerne under 1 og 2 gælder analogt for den del af de på fremgangsmådepatentet faldende licensafgifter, som vedrører den del af arbejdsgangen, der kan udføres og faktisk udføres med den patenterede maskine.
In this case the special process does not form part of the goods themselves but constitutes at most an additional condition for the economic use of the goods.
Men det vil være yderst vanskeligt at bestemme omtalte del af afgifterne.
Any royalty paid for such a process must not therefore be included in the value for customs purposes.
Endvidere opstår afgiftsbyrden for licensen til processen kun, hvis licenstageren udfører alle arbejds gange i henhold til den patenterede proces og først, når den sidste arbejdsgang er gennemført.
'Although it is impossible to base the inclusion in the value for customs purposes of patents for processes used within the context of the user of the imported goods on Article 3 (1) (a) of Regulation No 803/68, the problem of the 'embodiment' of such patents in the goods is not finally resolved for all that.
Det forekommer derfor i dette tilfælde ikke berettiget at tilføre toldværdien afgifter, der er betalt for frem gangsmådepatentet.
If there are cases in which the possibility of or the necessity for using a patented process is inherent in the goods themselves, it would be necessary to examine whether it is not already necessary to include the value of that process in the value for customs purposes under the basic rule laid down in Article 1 of Regulation No 803/68.
Den patenterede proces er ikke »knyttet til« maskinen på en sådan måde, at den,
However, in the case of an appliance whose function, determined by its design, is to carry out a process protected by a patent, it is possible to accept that the process is inherent (embodied) in the design of the article.
Der må sondres mellem følgende til fælde: 1.
If the process is embodied in the appliance it seems logical to include in the value for customs purposes of the appliance the consideration paid for the use of the process.
Den indførte, patenterede maskine er konstrueret sådan, at den, der benytter den i henhold til brugsanvisningen, automatisk gennemfører den patentret ligt beskyttede proces.
In order to accept physical incorporation it is not sufficient for the person using the imported machine to be able to carry out the patented process with that machine.
Teknisk er der ingen mulighed for at gennemføre den patenterede proces uden den pa tenterede maskine. 2. Som under 1.
It is possible to imagine that the machine might be used in another way which is just as profitable.
Den patenterede proces kan imidlertid gennemføres også på en anden måde f.eks. ved håndkraft eller med andre maskiner. 3. Som under 1 eller 2. Imidlertid kan kun en del af den patenterede proces gennemføres med maskinen, den resterende del skal gennemføres ved håndkraft eller med andre maskiner. 4.
The normal price' on which the value for customs purposes is based varies according to the economically relevant and measurable characteristics of the goods.
artikel 3, stk. 1, litra a) også omfatter fremgangsmådepatenter. Men af denne bestemmelses formulering fremgår dog klart, at den kun finder anvendelse på sådanne patenterede processer, der anvendes ved fremstilling af den indførte vare.
CASE 1/77 consideration for the purpose of the determination of the normal price only in cases in which a separate payment is required for the first part of the process.
Denne begrænsning i anvendelsesområdet, som allerede følger af den entydige formulering af artikel 13, stk. 1, litra a), forekommer hensigtsmæssig.
In the case of a lump-sum payment it is normally necessary to apportion it.
Det er ikke klart, om og eventuelt hvor megen tid den indførte maskine bruges til at udnytte den patentretligt beskyttede proces.
of an article also includes the purchase of the right to use it for its purpose.
Denne usikkerhed er af de under punkt 24 anførte grunde principielt til hinder for, at afgifter, der erlægges for fremgangsmådepatentet, medregnes i toldværdien.
If separate consideration is required for the right of use, it is necessary to consider that the purchase price has been divided and to take that into account accordingly when the value for customs purposes is determined.
Den omstændighed, at den indførte maskine ikke er patentretligt beskyttet, har ikke nogen indvirkning på vurderingen efter reglerne om toldværdi.
It is therefore for the national court to examine and settle the question whether and to what extent the use of the machine necessarily involves the use of a patent for a process.
Selv om fremgangsmådepatenter, hvorefter den importerede vare kan benyttes, således ikke kan medregnes i toldværdien i medfør af artikel 3, stk. 1, litra a) i for ordning nr. 803/68, så er problemet med sådanne patenters »tilknytning til« varen ikke hermed endeligt løst.
The Commission suggests that the question referred for a preliminary ruling' should be answered as follows.
Hvis der nemlig forekommer tilfælde, hvor muligheden for eller nødvendigheden af at be nytte en patenteret proces er indeholdt i varen selv, må det undersøges, om ikke værdien af denne proces allerede i henhold til hovedreglen i artikel 1 fra forordning nr. 803/68 skal medregnes i toldværdien. dien.
(1) Article 3 (1) (a) of Regulation No 803/68 of the Council provides no legal basis for taking into consideration for the purposes of the determination of the value for customs purposes of certain machines manufactured in accordance with a patented invention patents for processes concerning the use of those machines after their importation.
Kommissionen har anført, at det præjudicielle spørgsmål skal ses som et spørgsmål om, under hvilke betingelser det efter fallesskabsretten skal antages, at et fremgangsmådepatent er »knyttet til« en genstand.
In conclusion, in order to be able to include the value of the process in the value for customs purposes, it is necessary for the use of the appliance always and necessarily to involve the implementation of the patented process.
Ved løsningen af dette spørgsmål skal artikel 1 i forordning nr. 803/68 tages i betragtning foruden den bestemmelse, den nationale ret har henvist til.
In fact, a process carried out by means of an appliance can only be embodied in this appliance if it concerns the operations carried out directly by the appliance itself.
Kommissionen har derefter behandlet betegnelsen »indførte varer« i sidstnævnte bestemmelse.
In that case, the condition of the essential identity between the right of use of the article for its purpose (as part of the article) and the exercise of the patent for the process is fulfilled.
Dette er altså til fældet, når varen som sådan er omfattet af et såkaldt genstandspatent, således — og uanset hvordan — at varen kun kan fremstilles af patentindehaveren.
The Commission however considers that it is unlikely, at least in German patent law, that such a case would arise when the machine itself is protected by a product patent.
En vare er ligeledes »fremstillet på grundlag af et patent«, når den hidrører direkte fra an vendelsen af en patenteret fremgangsmåde. For så vidt kunne det hævdes, at
(2) When, in addition to the purchase price paid for the imported machine, the use of such a patent for a process gives rise to the payment of consideration, the latter must only be taken into account for the purpose of the determination of the value for customs purposes of the imported machine if the imported machine may only be used by carrying out that process and the patent for the process relates exclusively to the operations carried out by the machine itself.
Forordning nr. 803/68 bygger på princippet om »varetold«: tolden hviler på varerne, dvs. på fysiske genstande, men ikke på immaterielle økonomiske goder. »Normalprisen«, som toldværdien er baseret på, retter sig efter varens økonomisk relevante og målelige egenskaber.
The plaintiff in the main action, represented by Messrs Schneider and Uhi, and the Commission of the European Communities, represented by its Legal Adviser, Jean Amphoux, assisted by Manfred Beschel, presented oral argument at the hearing on 26 May 1977.
Hvis der ud over den »rene« købspris på en vare skal erlægges et veder-
The Advocate General delivered his opinion at the hearing on 22 June 1977.
Skal værdien af processen inddrages i toldværdien, er det derfor tvingende nødvendigt, at driften af indretningen al tid og nødvendigvis forudsætter, at den patenterede proces anvendes. Men selv om dette skulle være tilfældet, kan det ikke allerede af den grund antages, at det drejer sig om en proces, der er knyttet til maskinen.
By order of 5 November 1976, which was received at the Court Registry on 3 January 1977, the Finanzgericht Hamburg referred to the Court of Justice under Article 177 of the EEC Treaty a preliminary question on the interpretation of Regulation No 803/68 of the Council of 27 June 1968 on the valuation of goods for customs purposes (OJ English Special Edition 1968 (I), p.
I dette tilfælde er kravet om den nødvendige identitet mellem brugsretten efter maskinens formål (som en del af varen) og udnyttelsen af fremgangsmådepatentet opfyldt.
170) and in particular Article 3 thereof.
Når udnyttelsen af maskinen i denne be tydning og hele udnyttelsen af den patenterede proces fuldstændig dækker hinanden, skal den fulde værdi af patentretten til processen følgelig medregnes i toldværdien. Kommissionen anser imidlertid et sådant tilfælde for lidet sandsynligt — i det mindste ifølge den tyske patentret —, når maskinen selv er beskyttet ved et genstandspatent.
The question has arisen in the context of a dispute concerning the valuation for customs purposes of a COS (cast-on strap) machine protected by an invention patent called a product patent (Sachpatent) while, on the other hand, the process enabling the machine to be used for the manufacture of terminal bridges for lead-acid batteries is also protected by another invention patent called a process patent (Verfahrenspatent).
Det vil kun være i de tilfælde, hvor der kræves en særlig godtgørelse for den første del af processen, at denne godtgørelse bør tages i betragtning ved fastsættelsen af normal prisen. I tilfælde af et samlet vederlag bør der normalt foretages en deling.
The abovementioned judgment of the Bundesfinanzhof was given in application of national rules and case-law relevant at that time which have meanwhile been replaced by Community rules and it is therefore necessary to examine the problem solely in the light of the rules of Community law which are applicable.
Det forholder sig anderledes, hvis det er umuligt at benytte en maskine rentabelt uden samtidig at anvende en patenteret proces, for man må principielt anerkende, at erhvervelsen af en vare også omfatter erhvervelsen af retten til at ud nytte denne vare i overensstemmelse med dens bestemmelse.
Article 1 of Regulation 803/68 provides that: 'For the purpose of applying the Common Customs Tariff, the value for customs purposes of the goods imported shall be taken to be the normal price, that is to say, the price which they would fetch ... on a sale in the open market between a buyer and a seller independent of each other'.
Hvis en særskilt ydelse afkræves for brugsretten, må dette bedømmes som en opdeling af købsprisen, og ved fastsættelsen af toldværdien skal der følgelig tages hensyn hertil.
The following articles lay down how that basic provision is to be applied in detail so as to take into account various factors which are capable of influencing the price of the goods.
Det tilkommer altså den nationale ret at undersøge og afgøre spørgsmålet, om og i hvilket omfang brugen af maskinen nødvendigvis medfører brug af et frem gangsmådepatent.
Article 3(1) (a) provides that: 'When the goods to be valued are manufactured in accordance with any patented invention or are goods to which any protected design has been applied ... the normal price shall be determined on the assumption that it includes the value of the right to use the patent ... [or]
1977 - SAG 1/77 nemførelse af denne fremgangsmåde, og fremgangsmådepatentet udelukkende omfatter de af maskinen selv udførte funktioner,
1977 - CASE 1/77 design ... in respect of the goods.
Sagsøgeren, repræsenteret af Schneider og Uhi, og Kommissionen for De europæiske Fællesskaber, repræsenteret ved sin juridiske konsulent Jean Amphoux, bistået af Manfred Beschel, har givet mundtlige indlæg i retsmødet den 26. maj 1977.
The Common Customs Tariff by its nature concerns only the importation of goods, that is, tangible property, and does not apply to the importation of incorporeal property such as processes, services or know-how, which are, owing to their nature, already difficult for the customs mechanisms to cover.
Kommissionen har foreslået at besvare det præjudicielle spørgsmål på følgende måde: 1) Artikel 3, stk. 1, litra a) i Rådets forord- ning nr. 803/68 indeholder ikke hjemmel til, at fremgangsmådepatenter, der vedrører anvendelsen efter importen af visse maskiner, der er fremstillet i henhold til en patenteret opfindelse, inddrages ved beregningen af disse va- rers toldværdi.
By only mentioning patented inventions in accordance with which goods are manufactured, Article 3 seems to exclude patented inventions which relate to the process of use of the article. However, this distinction loses its meaning in cases in which the manufactured article and the process of use thereof are so closely linked that the manufactured article and the process of use are embodied in one and the same article.
2) Skal der ud over prisen på den impor- terede maskine erlægges et vederlag for udnyttelse af fremgangsmådepaten- tet, skal dette vederlag kun medtages ved beregningen af den indførte maskines toldværdi i det omfang, den ind- førte maskine kun kan bruges ved gen-
In fact the result of an interpretation of Article 3 in accordance with the objectives of the basic provision laid down by Article 1 of the regulation is that a patented process, the carrying out of which constitutes the only economically viable use of the goods and which is only put into effect by the use of those goods, is regarded as embodied in the imported goods.
Generaladvokaten har fremsat forslag til afgørelse i retsmødet den 22. juni 1977.
It is therefore necessary to reply that Article 3 (1) (a) of Regulation No 803/68 of the Council is to be interpreted as meaning that the normal price of goods includes the value of a patented process where the protected process is inseparably embodied in and constitutes the only economically viable use of the goods.
Idet den anførte dom fra Bundesfinanzhof er blevet afsagt under anvendelse af nationale regler og retspraksis, som dengang fandt anvendelse, men som i
The costs incurred by the Commission of the European Communities, which submitted observations to the Court, are not recoverable. Since the
BOSCH / HAUPTZOL1.AMT HILDESHEIM mellemtiden er blevet erstattet af fællesskabsregler, vil problemet være at be dømme alene ud fra de fællesskabsregler, der finder anvendelse.
BOSCH ν HAUFi ZOLLAMT HILDESHEIM proceedings are, so far as the parties to the main action are concerned, a step in the action pending before the Finanzgericht Hamburg, the decision on costs is a matter for that court.
Forordning nr. 803/68 bestemmer i artikel 1 : »Ved anvendelsen af den fælles toldtarif er toldværdien af indførte varer normalprisen, dvs. den pris, varerne ville indbringe ... ved et salg i det åbne marked mellem en køber og en sælger, der er indbyrdes uafhængige«; i de følgende artikler beskrives nærmere, hvorledes denne principbestemmelse skal anvendes, således at der kan tages hensyn til de forskellige momenter, der er egnede til at påvirke varens pris; artikel 3, stk. 1, litra a) bestemmer: »Når de varer, der skal værdiansættes, frem stilles på grundlag af et patent eller er mønsterbeskyttede ... skal normalprisen bestemmes under forudsætning af, at den omfatter værdien af retten til at benytte patentet, mønsteret ... for de pågældende varer.
Article 3 (1) (a) of Regulation No 803/68 of the Council is to be interpreted as meaning that the normal price of goods includes the value of a patented process where the protected process is inseparably embodied in and constitutes the only economically viable use of the goods.
Dette gælder også med hensyn til ophavsret eller enhver anden ret i forbindelse med ejendomsret til åndsværker samt industriel ejendomsret«.
Delivered in open court in Luxembourg on 14 July 1977.
Det forelagte spørgsmål skal derfor besvares med, at artikel 3, stk. 1, litra a) i Rådets forordning 803/68 skal fortolkes således, at en vares normalpris omfatter værdien af et fremgangsmådepatent, når denne beskyttede fremgangsmåde er uadskilleligt knyttet til varen og udgør den eneste, økonomisk meningsfulde anvendelse af varen.
I do not pause to consider whether the obligation thus imposed on G-U O was legally enforceable, although it appears to have been (by virtue of paragraph 9.3 of J the Agreement) governed by English law" and the general principle of English law is that an agreement to make an agreement is unenforceable.
DOMSTOLEN (første afdeling) vedrørende det spørgsmål, der er forelagt den af Finanzgericht Hamburg ved kendelse af 5. november 1976, for ret:
Those services were, by virtue of paragraph 5.7, to be charged for on the basis of the actual expense incurred by G-U O or Globe in their provision.
Artikel 3, stk. 1, litra a) i Rådets forordning 803/68 skal fortolkes således, at en vares normalpris omfatter værdien af et fremgangsmådepatent, når den beskyttede fremgangsmåde er uadskilleligt
Paragraph 2.1 of the Agreement provided that G-U O should, within 90 days.
I denne sag skal Domstolen endnu en gang beskæftige sig med fortolkningen af Rådets forordning (EØF) nr. 803/68 om varers toldværdi.
The defendant provisionally valued the machine at DM 271 107-25 and, on that basis, assessed the customs duty at DM 20 333, which sum Bosch paid.
Det foreliggende spørgsmål, der nu skal afgøres, er dog nyt.
The defendant also assessed Bosch to German 'import turnover tax' (Einfuhrumsatzsteuer) of DM 32 058-40, but with that this Court is not concerned.
Det drejer sig om, hvorvidt værdien af retten til at udnytte et patent på va­rerne kan medregnes i disses toldværdi.
The valuation of DM 271 107-25 was, as I understand it, made up of a sum of DM 228 476-25 representing the price paid by Bosch for the machine (US $84 254-95) and a sum of DM 42 631 described as a supplement in respect of royalties payable by Bosch under the Agreement of 20 May 1965 (as amended).
Sagen er indbragt for Domstolen i form af en anmodning om præjudiciel af­gørelse fra Finanzgericht Hamburg.
The valuation was challenged by Bosch.
Sag­søger ved denne domstol er Robert Bosch GmbH, som jeg herefter kalder »Bosch«.
I need not take up Your Lordships time with a detailed account of the administrative processes that followed.
De faktiske omstændigheder er følgende.
information made available to Bosch under the Agreement or any feature or features covered by the patent rights in respect of the COS process or machine and (ii) to use and sell batteries so manufactured in Great Britain and Ireland, and in all countries of Africa and Asia, with certain exceptions.
kel 1.1.a. i en aftale, som jeg vil omtale mere udførligt om et øjeblik) ud på, at »satser af gitterplader og separatorer hol­des sammen; visse dele heraf bliver i denne tilstand overhældt med et smelte­middel og renset; smeltet metal hældes i en støbeform, hvor det stivner og fasthol­der visse af de nævnte plader, idet det for­binder dem elektrisk«.
By various provisions of the Agreement (in particular paragraphs 2.5, 3.2 and 4.3) Bosch undertook countervailing obliga­tions as to secrecy and as to the disclosure to G-U O of improvements, whether patented or not, found by Bosch concerning the use of the COS machine or process.
Metoden kaldes »C.O.S.­processen«, idet bogstaverne »C.O.S.« står for »cast­on strap«.
By clause 5.1 Bosch was to pay to G-U O an initial sum of US$10 000 within one month of the date of the Agreement.
Globe er også fabrikant og patentindehaver af en maskine, som (i artikel 1.1.b. i ovennævnte aftale) beskrives som »kon­strueret til det udtrykkelige formål at ud­føre C.O.S.­processen«.
By clause 5.2, as amended by a supplemental Agreement made on 12 December 1968, Bosch was, for the first five years of the life of the Agreement, to pay to G-U O a royalty for each battery sold under the licence, the rates being US $1-15 for each 6-volt battery and US$230 for each 12-voIt battery, with a minimum annual royalty of US $7 000.
I Forbundsrepu­blikken Tyskland er der to patenter på maskinen og et på fremgangsmåden.
Under paragraph 5-3, Bosch was, from the beginning of the sixth year, to pay royalties at half those rates and then only for batteries in the manufacture of which any of the licensed patent rights had been used.
Jeg er ikke blevet informeret om, hvilke pa­tentrettigheder der eventuelt findes for dem i andre lande.
Against that decision Bosch now appeals to the Finanzgericht, claiming that there should be no supplement at all and, in the alternative, that, if there should be one, the defendant's computation of it is still excessive.
Den aftale, jeg har omtalt, blev indgået den 26. maj 1965 mellem Bosch og G­U Overseas Ltd., et engelsk datterselskab af Globe, som jeg herefter vil benævne »G­U O«. I aftalen stod der blandt andet,
The Finanzgericht has found as a fact that the technical information to be given by G-U O to Bosch under the Agreement included data as to the preparation of the flux, as to the temperature of the lead baths and as to the composition of the lead alloys to be used in the COS process.
Et amerikansk selskab, Globe­Union Inc., fra Milwaukee, som jeg herefter vil be­nævne »Globe«, er patentindehaver af en proces til fremstilling af elementer til elektriske batterier. Processen går (for at citere fra den beskrivelse som gives i arti­
The machine was entered under Heading 85.11 Β of the Common Customs Tariff, which comprises 'Electric welding, brazing and soldering machines and apparatus and similar electric machines and apparatus for cutting, for any material'.
Artikel 2.1. i aftalen bestemte, at G-U O inden 90 dage skulle forsyne Bosch med visse tekniske og andre oplysninger for at sætte Bosch i stand til at fremstille batterier ved hjælp af C.O.S.-processen og -maskinen.
The Convention on the Valuation of Goods contains in Annex I the 'Definition of Value' which, by Article II of the Convention, each Contracting Party undertook to introduce into its domestic law and, in Annex II, the 'Interpretative Notes' which, by Article III, each Contracting Party undertook to introduce into its domestic law and, in Annex II, the 'Interpretative Notes' which, by Article III, eachi Contracting Party undertook to conform" to in applying the Definition of Value.