natgillin/translations-raw huggingface dataset:
(i) afsnit I og II, der ligesom de tilsvarende afsnit i skadesforsikringsdirektivet indeholder bestemmelser, der ændrer og supplerer det første direktiv, således at der tilvejebringes et mere sikkert retsgrundlag for udveksling af tjenesteydelser
(iii) life insurance premiums to finance employee benefits may be treated as an addition to the employee's taxable income, under different national rules;
(ii) i dele af afsnit III (særlige bestemmelser vedrørende fri udveksling af tjenesteydelser), som indeholder en beskrivelse af de procedurer, der skal følges i henholdsvis de tilfælde, hvor der gælder hjemlandstilsyn (forsikringsselskabet skal ikke søge om tilladelse i forsikringstagerens hjemland), og i de tilfælde, hvor forsikringstagerens hjemland kræver en tilladelse.
(iv) the taxation of life insurers themselves has different degrees of impact, depending on the Member State in question, on the investment return included in benefits;
Disse dele af forslaget er ikke blevet ændret nævneværdigt under de efterfølgende drøftelser.
(v) the taxation of the benefits (lump sums, annuities, pensions, etc.) varies from one State to another.
Andre dele har imidlertid undergået betydelige ændringer, og det vil være på sin plads at give nogle historiske oplysninger.
But there are many differences and incompatibilities between national legislations which cannot be dealt with in this way.
Forslaget blev som bekendt fremsat i slutningen af 1988.
The ideal solution would be to bring national laws into line through Community legislation.
Europa-Parlamentet blev straks anmodet om at afgive en udtalelse, men det skete ikke så hurtigt, som de på hinanden følgende rådsformandskaber gerne havde set det.
The great difficulty in this approach, however, is the need to have the unanimous agreement of all Member States (qualified majority voting does not apply to taxation questions).
Rådet ventede ikke, men fortsatte sit arbejde og gennemgik forslaget i detaljer på en række møder.
So far, little has been achieved by the Community in harmonizing direct taxation.
Udfaldet heraf var en såkaldt politisk aftale, som blev nået den 21. december 1989 på et møde for ministrene selv.
It must be concluded that some of these tax problems will remain for a long time.
Aftaleteksten adskilte sig på en række vigtige punkter fra Kommissionens oprindelige forslag, som Parlamentet endnu ikke havde taget endelig stilling til.
They will prevent a true common market from coming completely into being even after the regulatory difficulties have been eliminated. Nevertheless there are grounds for hoping that their importance will progressively diminish.
Den politiske aftale havde ingen proceduremæssig gyldighed, da Rådet i henhold til Traktaten ikke kan vedtage en gyldig »fælles holdning«, før det har modtaget Parlamentets udtalelse.
In order to understand how they have come about and what still remains to be done, it is necessary to make an excursion into history, going back even before the creation of the Community.
Parlamentet, som havde erfaret, hvad der foregik i Rådet, besluttede, at der ikke var nogen grund til at tage stilling til det oprindelige forslag.
From the earliest days of motor vehicles, their use on public highways has led to accidents causing death or injury to other road users and damage to property, including of course other vehicles.
Kommissionen fremlagde derfor et ændret forslag den 1. marts 1990, hvori den i vidt omfang — men ikke fuldt og helt — gentog ordlyden af den »politiske aftale«, som Rådet havde vedtaget i december måned. Det er denne tekst, som vi nu i korthed vil gennemgå.
Under the rules of liability of the country where the accident took place, a person held responsible for causing an accident had to pay compensation to the victim.
Et afgørende punkt i forslaget er spørgsmålet om »eget initiativ«, som tidligere er blevet omtalt.
Because the amount of such compensation might be large, drivers of vehicles found it prudent to insure themselves against this risk.
Hvis en køber af en livsforsikring på eget initiativ retter henvendelse til et forsikringsselskab i en anden medlemsstat, frasiger han sig sit eget lands tilsynsregler.
Well before the Second World War, the use of motor vehicles had increased to an extent that the number of accidents they caused had become a matter of public concern.
Hvis forsikringsselskabet til gengæld aktivt markedsfører livsforsikringer i en anden medlemsstat, underkastes det tilsynsreglerne i dette land og må søge tilladelse.
This led to an increasing tendency to make the ownership or use of road vehicles conditional upon the possession of adequate insurance.
Forslaget forudser, at forsikringstageren kan udøve sit eget initiativ gennem en selvstændig mægler i sit eget land.
Each country made third-party liability insurance compulsory for the purpose of protecting its own residents in the event of their becoming the victims of road accidents occurring within the national territory.
Nogle medlemsstater har af flere grunde svært ved at acceptere dette.
A motorist complying with those requirements would find himself in difficulties as soon as he left that territory to enter another country.
Derfor er det nu fastsat, at medlemsstaterne ikke behøver at gennemføre denne del af forslaget før tre år efter, at direktivet som sådant er trådt i kraft.
The cover afforded by his local insurance would normally not extend beyond the national boundaries, and even if it did, it would probably not be in accordance with the requirements of the country being visited, since there was no coordination of the national rules.
Hvis direktivet træder i kraft den 1. juli 1993, vil denne bestemmelse vedrørende mæglere således først blive lovpligtig den 1. juli 1996.
In the event that the motorist did possess insurance, issued in his own country, which complied in general with the rules of the visited country, it might still offend against a requirement that the insurance had to be taken out with an insurer established within that territory.
En af begrundelserne for denne tidsforskydning skal være, at den giver de medlemsstater, der har brug for det, lejlighed til at træffe de forholdsregler, der er nødvendige for at sikre mæglernes selvstændighed.
Furthermore, the insurance would in any case have to be documented in a form which would satisfy the frontier officials of its validity.
En anden grund kan tænkes at have været troen på, at hvis gennemførelse af denne bestemmelse blev udsat længe nok, vil den blive overhalet af rammedirektivet for livsforsikring — hvorom mere senere — hvilket vil gøre bestemmelsen irrelevant.
If these obstacles could not be overcome, the hapless motorist would be obliged to buy insurance for the visited country at the frontier before he would be permitted to take his vehicle any further.
Det var ikke nemt at afgøre, hvor meget et forsikringsselskab må reklamere i forsikringstagerens hjemland uden at ryge ind i kategorien »aktiv markedsføring«.
It was in order to overcome these difficulties, felt more and more acutely in the immediate post-war years, that the green card system was set up.
I henhold til det ændrede forslag må det reklamere så meget det ønsker, forudsat at det ikke henvender sig direkte til den potentielle forsikringstager personligt, og forudsat at det pågældende lands regler vedrørende misvisende reklamer altid overholdes.
It was based on a Recommendation adopted on 25 January 1949 by the Road Transport Subcommittee of the Internal Transport Committee of the Economic Commission for Europe of the United Nations Organization.
Man mente, at enhver strammere regel ville løbe ind i uovervindelige praktiske vanskeligheder.
The essential features of this system are the following:
Forsikringstageren, der handler på eget initiativ, vil kunne vælge et hvilket som helst produkt, der udbydes til salg på forsikringsmarkederne i samtlige medlemsstater, dog på én betingelse — den pågældende tekst lyder som følger:
(i) the insurance undertakings authorized within a given country to carry on third-party motor liability insurance business join together in a motor insurers' bureau;
Formålet med denne henvisning til ordre public-bestemmelserne er at sikre, at f.eks. en indbygger i Italien, hvor det er forbudt at forsikre sig mod kidnapning og løsepenge, ikke skal kunne tegne en sådan forsikring i Storbritannien, hvor det ikke er forbudt.
(iii) a motorist having a vehicle normally based in one of the countries concerned, and who wishes to travel with it to one or more of the other countries within the arrangement, may approach his own insurer for the insurance cover needed to comply with the law of the visited countries;
Men nogle internationale jurister mener, at spørgsmålet om ordre public vil kunne føre til stor usikkerhed, og at denne bestemmelse bør tages op til ny overvejelse. Dens skæbne er ikke blot vigtig for selve direktivet, men også som en ledetråd for, hvad der kan fastsættes i de kommende rammedirektiver.
(iv) the insurer will issue the requested cover and will provide documentary evidence in the form of a green card, issued by the national bureau of which he is a member, this green card being an internationally recognized insurance certificate prepared in a standard form, which indicates the country or countries for which statutory cover is provided and the duration of such cover;
Med hensyn til valg af aftaleret generelt er der fastsat den grundlæggende regel, at det er lovgivningen i det land, hvor forsikringstageren har sin sædvanlige bopæl, der finder anvendelse, men der tillades visse afvigelser.
(v) when the vehicle crosses a frontier into one of the countries covered by the certificate, it is sufficient for the driver to present the green card as proof of the validity of the insurance;
En vigtig afvigelse angår gruppeforsikringer, som vi nu skal se på. Gruppeforsikringer som sådan er nu omfattet af direktivets anvendelsesområde, og bestemmelserne om »eget initiativ« vil finde anvendelse på disse.
(vi) in the event of a vehicle causing an accident in the visited country, the insurer in the home country will ensure the payment of whatever compensation is due to the victim under local rules, the performance of this obligation being guaranteed by the national bureau to which the insurer belongs, which is in turn bound by its agreement with the national bureau of the visited country;
Spørgsmålet om behov for beskyttelse er tydeligvis mere kompliceret for gruppeforsikringer end for individuelle forsikringer, ikke blot fordi forsikringstageren og de forsikrede kan have forskellige interesser, men også af helt praktiske årsager, da de endda kan være etableret eller bosiddende i forskellige lande (hvilket for eksempel vil være tilfældet for en multinational virksomhed, der tegner en gruppeforsikring for medarbejdere, der er bosiddende i en række forskellige medlemsstater).
(vii) although the green card agreement in which the national motor bureaux participate is of a private nature, its validity must be recognized by the States in which the bureaux are situated, so that the arrangements may be regarded under national law as fulfilling the insurance requirements of the visited country and so that the green card itself may be regarded as valid and sufficient evidence of the existence of this cover.
Selv om gruppeforsikring nu er blevet bragt ind i forslaget, er det stadig et ømtåleligt område.
The first motor insurance Directive
Det foreskrives, at medlemsstaterne ikke behøver at gennemføre bestemmelserne om »eget initiativ« inden for arbejdsrelaterede gruppeforsikringer før den 31. december 1994 (en fast dato, uanset hvornår direktivet træder i kraft).
The green card system worked well, but it was not long before it was felt to be insufficient.
Dette er i høj grad et politisk kompromis, og det sidste ord er sikkert ikke sagt i denne sag.
There were two main reasons for this.
Efter den 31. december 1994 vil en multinational virksomhed kunne tegne en gruppeforsikring for alle sine ansatte, uanset hvor i Fællesskabet de befinder sig.
In the first place, car ownership, and with it the number of frontier crossings, increased dramatically.
Virksomheden vil endda på et givet sted kunne etablere sit eget forsikringsselskab til dette formål.
Every time a car crossed a frontier, the green card had to be shown.
Hvorvidt denne fremgangsmåde vil være anbefalelsesværdig, vil uden tvivl bero på primært beskatningsmæssige overvejelser, som vi vil vende tilbage til senere.
In rush periods, as, for example, at the height of summer holiday traffic, this could lead to long and exasperating queues at frontiers.
Med hensyn til behandlingen af kombineret forsikringsvirksomhed (forsikringsselskaber, der kombinerer skades- og livsforsikring) er det ændrede forslag udtryk for en mere liberal holdning end der måske kunne forventes på grundlag af den skarpe opsplitning, der var blevet pålagt ved 1. direktiv af 1979.
The second reason was particular to the Member States of the European Community, at that time six in number.
Forsikringsselskaber, der tilbyder kombinerede forsikringer, kan acceptere forretninger fra andre medlemsstater, når det sker på forsikringstagerens initiativ.
Although much had still to be done before all frontier controls could be abolished, nevertheless it was felt that the presentation of the green card every time a vehicle crossed a frontier from one Member State to another was in sharp visible contradiction with the Community ideal.
Hvis et forsikringsselskab med hjemsted i en anden medlemsstat ønsker at indlede en aktiv markedsføring, skal det indhente tilladelse dertil fra den berørte medlemsstat og overholde betingelser, som ikke vil adskille sig synderligt fra dem, der ville gælde, hvis det var etableret i den pågældende medlemsstat — på samme måde som for masserisici under 2. skadesforsikringsdirektiv.
The way forward was found by building upon the green card system, in a way that once again combined, on the one hand, the private law area of the agreements between national motor insurers' bureaux and, on the other hand, the public domain of national laws, coordinated this time by means of a Community Directive (the first motor insurance Directive, 72/166/EEC, of 24 April 1972). The structure that has resulted from this combination has proved remarkably effective, but is often misunderstood because of its twin base.
Der findes imidlertid én meget interessant bestemmelse vedrørende udstedelsen af tilladelsen til aktiv markedsføring. Den lyder således:
This in turn was necessary in order to make certain that victims of road accidents in that State would receive the compensation to which they were legally entitled, regardless of the financial position of the person causing the accident.
»Tilladelsen kan ikke nægtes med den begrundelse, at visse forsikringsaktiviteter i driftsplanen, som i den medlemsstat, hvor virksomheden er etableret, er underlagt de kompetente myndigheders kontrol for så vidt angår tilsyn med forsikrings virksomheder, ikke er det i den medlemsstat, hvor tjenesteydelsen skal præsteres.«
In order to secure the abolition of the frontier controls, a mechanism was needed which would guarantee that victims would receive compensation even though the vehicle causing the accident might not have been properly insured when it entered the country.
Endelig er det værd at bemærke, at den politiske aftale indeholder en bestemmelse om, at Spanien, Grækenland og Portugal skal have en længere frist til at gennemføre mange af de vigtigere bestemmelser, og ikke kun dem, der vedrører gruppeforsikringer og mæglere.
(i) the use of every vehicle (subject to specific exceptions) normally based in a Member State is to be subject to a requirement of compulsory liability insurance imposed by that State;
Beslutningen om at medtage gruppeforsikringer i 2. livsforsikringsdirektiv betyder, at de holdes adskilte fra de andre metoder, der anvendes til at sikre private, arbejdsrelaterede pensionsordninger og andre medarbejdergoder. Der er derfor igen risiko for konkurrencefordrejninger på dette område.
(iii) the nature and extent of the compulsory cover provided for use in each State shall be that laid down by the law of that State, with the consequence that in default of harmonization of such rules the cover provided by the contract may vary every time a frontier is crossed;
Faktisk findes der mange former for pensionsfonde i Fællesskabet, som anvendes til at tilvejebringe tilsvarende ydelser. I mange men ikke alle henseender opererer de på samme måde som forsikringsselskaber, og i mange medlemsstater er de underkastet i hvert fald en del af den lovgivning, der gælder for livsforsikringsselskaber.
(iv) in the event of its being established that the use of the vehicle has caused an accident in a visited State, by virtue of which compensation is payable to a victim, the motor insurers' bureau of the visited State shall guarantee that payment is made to the victim and shall where appropriate or necessary act in relations with the victim as if it were itself the insurer;
Kommissionen har indset problemet. I slutningen af 1989, hvor den havde accepteret at medtage gruppeforsikringer i 2. livsforsikringsdirektiv, bebudede den, at den agtede at fremsætte et forslag vedrørende specifikt pensionsfonde.
(v) where the bureau of the visited State has incurred expense in compensating the victim, it shall be reimbursed by the bureau of the State in which the vehicle is normally based and in which it ought, in accordance with the rule in (i) above, to be insured;
(i) pensionsfonde, der etableres i én medlemsstat, skal kunne optage medlemmer (arbejdstagere eller arbejdsgivere), der er bosiddende i en anden medlemsstat
This scheme, like the original green card system, rests upon the assumption that a motorist complying with the compulsory insurance requirement laid down by the State where his vehicle is normally based will take out cover with an insurer who is authorized in that country, and therefore a member of that country's bureau.
(ii) restriktionerne på grænseoverskridende investering (inden for Fællesskabet) af pensionsfondes aktiver skal begrænses til det absolutte minimum, der er nødvendigt af tilsynsmæssige årsager
The novel feature of the system, however, is that from the point of view of a victim in a visited country it does not matter whether the insurance requirement has been met or not, since the motor insurers' bureau in the visited country will ensure that any legally due compensation is paid in any case.
(iii) forvalterne af investeringsfonde skal have frihed til at tilbyde deres ydelser på tværs af grænserne (i det omfang livsforsikringsselskaber må tilbyde denne ydelse, vil denne virksomhed være omfattet af direktivet om pensionsfonde og ikke af livsforsikringsdirektiverne).
For this to work, it is essential that the bureau in the State where the accident occurs can be quite sure that any money it pays in settlement of a claim will be fully reimbursed without quibble by the bureau of the country from which the vehicle came.
Opfyldes disse målsætninger, skulle der være mulighed for at etablere en »europæisk pensionsfond«, således at en arbejdsgiver eller en gruppe af arbejdsgivere vil kunne oprette en fond hvor som helst i Fællesskabet og anvende den til at sikre alle deres medarbejdere forskellige goder (navnlig pensioner), uanset hvor de måtte bo eller arbejde i Fællesskabet.
It is the bureau itself that must guarantee such payment, because the vehicle may not have been insured at all (although, of course, it ought to have been under national law), or the insurer, where there is one, may make difficulties over payment which must not be allowed to interfere with the smooth operation of the system as a whole.
Det vil ligge helt uden for direktivets anvendelsesområde at ændre arten og graden af social sikring, som varierer betydeligt fra medlemsstat til medlemsstat.
How the motor insurers' bureau of the country where the vehicle ought to have been insured recovers any costs it may have to bear can be left for settlement at purely national level.
Det lader også til, at direktivet ikke vil omfatte fondsløse former for private, arbejdsrelaterede pensionsordninger (dvs. ordninger, med løbende ind- og udbetaling), som er almindelige i nogle medlemsstater.
the governmental administration in ensuring that the compulsory insurance requirements are met, may both be involved.
Endvidere vil forslaget kun omhandle de lovgivningsmæssige aspekter og ikke skattemæssige forhold.
The interaction between Community law and the private arrangements concerning the motor insurers' bureaux is revealed by the structure of the Directive.
Dets virkninger vil derfor være forholdsvis begrænsede, da det generelt er beskatningen, der afgør, om de arbejdsrelaterede goder tilvejebringes gennem en gruppeforsikring, en selvstændig pensionsfond eller andre ordninger.
Its Article 2 declares in its first paragraph that the Member States shall refrain from carrying out checks on third-party motor liability insurance in respect of vehicles normally based in another Member State (incidentally it may be noted that the ban on checks appears here to be meant to apply in all circumstances, although the preamble had spoken only of checks at frontiers).
Inden for et virkeligt indre marked må forsikringsselskaber have lige så stor mulighed for aktivt at markedsføre alle deres forsikringsprodukter i hele EF som forsikringstagerne har for — på eget initiativ — at henvende sig til dem.
(ii) from a date determined by the Commission after it has ascertained the existence of this agreement, in close collaboration with the Member States;
Ligesom inden for skadesforsikring vil dette forudsætte en harmonisering, således at hver enkelt medlemsstat kan gå ud fra, at det tilsyn med forsikringsproduktet, der udøves af en hvilken som helst anden medlemsstat, er tilstrækkeligt til at sikre den fornødne beskyttelse af statens egne borgere.
The agreement itself, usually known as the supplementary agreement, because it supplements the green card agreement, was at the time being negotiated and ratified, but this was a procedure in which the Community institutions played no formal part.
Inden for livsforsikring har tilsynet en mere indgribende virkning på de produkter, som forsikringsselskabet kan markedsføre, end inden for skadesforsikring. Dette gælder i særdeleshed med hensyn til de former for livsforsikring, hvor investerings- eller opsparingselementet et det dominerende. Visse medlemsstater anser livsforsikring som en slags finansierings- eller investeringsprodukt, der konkurrerer med anden form for investering, og der må derfor være en betydelig grad af frihed til at foretage innovative tiltag, hvis man skal tiltrække potentielle kunder.
Article 3, one of the few articles which was to apply regardless of adoption of the supplementary agreement, lays down the requirement that third-party motor insurance shall be compulsory in all Member States and shall extend to cover the statutory liability requirements laid down by national law in each of the other Member States.
I de lande, hvor tilsynet er strengest, er der på den anden side en større tilbøjelighed til at lægge vægt på beskyttelseselementet, om end der også på dette punkt er ved at ske et præferenceskifte hos kunderne.
With Article 5 we come back to those provisions which take effect only after the supplementary agreement has been concluded and the Commission has made the necessary decisions.
Vanskeligheden ved at sikre gensidig anerkendelse af standarder på baggrund af disse divergerende holdninger og metoder accentueres på grund af et andet problem, der generelt gør sig gældende for livsforsikring.
Some of these are concerned with the treatment of vehicles coming from outside the Community.
Det er således et problem, hvordan man skal forklare forsikringstageren, hvad han reelt køber, navnlig når en del af den ydelse, han med rimelighed kan forvente, består af bonus, hvis størrelse man ikke kan angive præcist.
The principle is that any such vehicle, when it enters Community territory at any point, must have insurance covering the compulsory insurance requirements for all the Member States.