natgillin/translations-raw huggingface dataset:
sammenligning med prisen for iden tiske, eller i mangel heraf lignende varer, solgt på det frie marked, på samme tidspunkt og i tilsvarende
Comparison with the price of identical or, failing this, similar goods
1980 — SAG 111/79 et om, at fællesskabsbestemmelserne fortolkes ensartet, udelukker, at én emsstats lovgivning alene kan være rende for denne fortolkning.
1980 — CASE 111/79
I foreelsesdommen nævnes det, at filialen r sagsøgerne i hovedsagen ifølge sk skattelovgivning betragtes som stabil virksomhed«, men denne ændighed er følgelig ikke afgørende begrebet køber, der er bosat i isskabets toldområde.
The fact referred to in the judgment making the reference that from the point of view of Belgian tax law the branch of the plaintiff in the main action is to be regarded as a "permanent establishment" is therefore not decisive with regard to the concept of buyer established in the customs territory of the Community.
toldområde bosat køber«.
established in the customs territory of the Community".
Dette begreb er dog forklaret i forordningens næstsidste betragtning: »som en sådan kan en køber anses, som dér har sin bopæl eller sit forretningssted«, dvs., et firma, der udfolder en virksomhed, der kunne udøves af et uafhængigt firma inden for samme sektor, og som til stadighed råder over de bilag og bevisdokumenter, der er nødvendige for toldvæsenets kontrol.
That concept is however explained in the penultimate recital to the regulation: "a buyer should be so regarded if he had his residence or place of business therein", that is to say, an establishment transacting business capable of being carried· on by an independent undertaking in the same sector and having permanently available the necessary documents and vouchers for checking by the customs authorities.
Derfor bør man fra dette begreb undtage de fiktive virksomheder, eller virksomheder, der fungerer som en simpel forlængelse af moderselskabets salgsafdelinger, når dette har sæde uden for Fællesskabets toldområde.
That concept does not, therefore, include fictitious establishments or establishments acting as a simple extension of the commercial activities of the parent company the registered office of which is outside the customs territory of the Community.
missionen mener, at en filial uden s som juridisk person i intet tilfælde kan betragtes som køber i henhold rtikel 1 i forordning nr. 603/72. ¡et den i Belgien etablerede filials stning, kan der mellem sagsøgerne i dsagen og dennes filial kun være om overførsel af varer fra én afdetil en anden inden for samme virkïed.
The Commission considers that a branch without any legal personality can in any event not itself be regarded as a buyer within the meaning of Article 1 of Regulation No 603/72. Irrespective of the volume of business conducted by the branch established in Belgium all that takes place between the plaintiff in the main action and the branch are transfers of goods from one section to another of the same undertaking.
Kommissionen anfører, at den definition af udtrykket »filial«, som Domstolen har givet i dommen af 22. november 1978 i sag 33/78, (Somafer-Saar Femgas, Sml. 1978. s, 2183) kun er givet henhold til artikel 5 i Konventionen af 1968.
The Commission observes that the definition of "branch" which the Court of Justice gave in its judgment of 22 November 1978 (the aforementioned Case 33/78 Somafer-Saar Ferngas [1978] ECR 2183) was given only in the context of Article 5 of the Convention of 1968.
Den kan ikke anvendes i forbindelse med den rolle, som begrebet filial spiller i Fælles skabets toldlovgivning.
In conclusion the Commission proposes that 1 (b) (as re-worded) of the specific questions should be answered as follows:
Endelig foreslår Kommissionen, at det første spørgsmål (omformuleret) under punkt, b) besvares således: at gentage den af Domstolen ndte formulering i dommen af 22. mber 1978 i sag 33/78, (nævnt for) kan der indgås aftaler på filiasæde, men den retlige forbindelse ir med hovedvirksomheden.
To adopt the words used by the Court of Justice in its judgment of 22 November 1978 (the aforementioned Case 33/78) business may be transacted at the branch but any legal link will be with the parent body. If for the resale to the distributors the legal link is with the plaintiff in the main action it is not possible to see how, from the legal point of view, it can be the branch which acts as buyer of the goods intended for resale.
Men den retlige forbindelse ved videretil forhandlerne opstår med sagsø; i hovedsagen, ses det ikke, dan det retligt kan være filialen, der erer som køber af varer til videre- gsmålet drejer sig altså om, hvorvidt rpillar Overseas kan betragtes som u i Fællesskabet«
The question, therefore, is whether Caterpillar Overseas can be regarded as being "established in the Community".
Artikel 1 i forordning nr. 603/72 skal fortolkes således, at »en i Fællesskabets toldområde bosat køber« er den fysiske eller juridiske person, der optræder som køber, og som i Fællesskabets toldom råde bar sin bopæl eller sit forretningssted, og som udfolder en virksomhed, der kan udøves af et uafhængigt firma inden for samme sektor, der til stadighed æl 1 i forordning nr. 603/72 iser kun til »en i Fællesskabets
Article 1 of Regulation No 603/72 must be interpreted as meaning that "a buyer established in the customs territory of the Community" is a natural or legal person acting as buyer and having in the customs territory of the Community a residence or place of business and conducting business capable of being carried on in the same sector by an independent undertaking and having
CATERPILLAR OVERSEAS / BELGIEN råder over de bilag og bevisdokumenter, der gør det muligt for toldvæsenet at kontrollere den pris, der er betalt eller skal betales, som angivet af køberen.
CATERPILLAR OVERSEAS ν BELGIUM permanently available the necessary documents and vouchers allowing the customs authority to check the price paid or payable as declared by the buyer.
Følgelig kan de belgiske myndig ikke anerkende fradrag for omkostninger, udgifter og fortje end fradrag for de omkostninger, ι forbundet med, at filialen i Grimb oplægger og bevarer varerne.
As a result the Belgian administration does not accept that there should be deducted any costs, expenses and profits other than the costs which the branch in Grimbergen incurs by storing and keeping the goods.
Vedrørende det andet og tredje specielle spørgsmål
Second and third specific questions
Kommissionen omformulerer det og tredje specielle spørgsmål på føl måde:
The Commission re-words the second and third specific questions as follows:
Caterpillar Overseas anfører subsidiært, at ! det andet spørgsmål tilsigter en løsning, hvorefter Grimbergen's købere i virkeligheden anses som de første impor­tører til fællesmarkedet.
Caterpillar Overseas observes in the alter­native that the second question means regarding the buyers in Grimbergen as in fact being the first importers into the Common Market.
I så fald bør den af køberne betalte pris reguleres for at tage hensyn til samtlige de transaktioner, der har fundet sted, efter at varen er kommet ind i toldområdet, og før den leveres til køberne.
In that case the price paid by the buyers must be adjusted to take account of all the transactions carried out subsequent to the entry of the goods into the customs territory and prior to the delivery to the buyers.
Skal der — i et sådant tilfælde ­beregningen foretages de i forelå sesdommen nævnte fradrag?
In such a case must the calculation allow the deductions referred to in the judgment making the reference?
Faktisk bør denne pris fradrages omkost­ningerne ved oplæggelse og oplagring, og de øvrige udgifter i forbindelse med filialen i Grimbergen's virksomhed, idet det drejer sig om transaktioner, »før« varen indføres til Fællesskabets toldom­råde.
Since the warehousing and storage charges and other costs inherent in the activities of the branch in Grimbergen are transactions "prior" to the entry of the goods into the customs territory of the Community, they must be deducted from that price.
Kommissionen mener, at den on dighed, at forordning nr. 803/68 η den pris, der er betalt eller skal bi som muligt ansættelsesgrundlag, udelukker anvendelsen af andre m < til beregning af ansættelsesgrundlag Ifølge Caterpillar Overseas omfatter den pris, der anvendes over for kunder og forhandlere, ikke blot omkostningerne ved de af filialen i Grimbergen foretagne transaktioner, men ydermere en for­tjenstmargen.
The price charged to customers and concessionnaires incorporates in the view of Caterpillar Overseas not only the costs of the transactions carried out by the branch in Grimbergen but also a profit margin.
Denne margen bør også fradrages.
That margin should also be deducted.
Den belgiske regering gør gældende, at det eneste alternativ er at holde sig til de priser, der anvendes over for Caterpillar Overseas' kunder.
The Belgian Government maintains that there is no alternative but to refer to the prices charged ίο the customers of Caterpillar Overseas.
Princippet bag denne såkaldte ded metode er, at prisen over for uafhængige forhandler nedsættes omkostningerne ved levering inde Fællesskabets toldområde (jf· foroi nr. 803/68, artikel 1, stk. 2, og artil
Recourse to the price charged to customers by the importer is had by the customs authorities both to fix the basis of valuation and to check the basis for valuation proposed by the importer, for example, between associated companies to check to what extent links between the seller and buyer have influenced the terms of the transaction.
Det erhvervsmæssige niveau for filialen i Grimbergen svarer i virkeligheden til Caterpillar Overseas' eget.
The commercial status of the branch in Grimbergen is in fact that of Caterpillar Overseas itself.
Toldoplaget i Grimbergen er intet andet end en fysisk ekspeditionsafdeling.
The warehouse in Grim­bergen is nothing other than the branch and physical centre for the distribution.
Det forhold, at købernes erhverv: sige niveau kan variere, hvilk
The principle of this so-called deductive method is that the delivery charges
1980 — SAG 111/79 behandling eller lignende processer, som finder sted inden for Fællesskabets toldområde.
1980 — CASE 111/79 reduced by the items relating to handling or similar operations which take place within the customs territory of the Community.
revet i det andet specielle spørgsmål, påvirke den margen, som i givet fald ækkes den pris, der anvendes over orhandleren.
within the customs territory of the Community will be deducted from the price charged to the independent distributor (see Article 1 (2) and Article 7 of Regulation No 803/68).
så vidt angår det tredje specielle gsmål, hævder Kommissionen, at ragsprincippet især bør støttes på æl 1, stk. 2, i forordning nr. 803/68, af det fremgår:
The fact referred to in the second specific question, namely that the commercial level of the buyers may vary, affects the margin which is, if necessary, deducted from the price charged to the distributor.
ii varerne leveres til køberen på ndførselsstedet i Fællesskabets told > mråde, it sælgeren bærer alle med varernes ¡alg og levering på indførselsstedet brbundne omkostninger, og disse nedregnes følgelig i normalprisen,
Regarding the third specific question the Commission maintains that the principle of deduction must largely be looked for in Article 1 (2) of Regulation No 803/68 from which it appears: that the goods are delivered to the buyer at the place of introduction into the customs territory of the Community; that the seller bears all costs, charges and expenses incidental to the sale and to the delivery of the goods at the place of introduction, which are hence included in the normal price;
De øvrige udgifter i forbindelse med filialens virksomhed i medlemsstaten: dette spørgsmål er løst ved Rådets direktiv 71/235/EØF om harmonisering af lovgivning om de sædvanlige behandlinger, der kan foretages på toldoplag og i frizoner (EET 1971 II, s. 352), som i artikel 1 opregner de sædvanlige behandlinger, der tjener til varernes bevarelse, eller til forbedring af deres udstyr ellei handelskvajitet.
Other expenses appertaining to the activities of the branch in the Member State: this question is governed by Council Directive No 71/235/EEC of 21 June 1971 on harmonization of the provisions laid down by law, regulation or administrative action relating to the usual forms of handling which may be carried out in customs warehouses and in free zones (Official Journal, English Special Edition 1971 (II), p. 398), which in Article 1 lists the usual forms of handling needed to ensure preservation or to improve packaging or marketable quality.
it køberen bærer told og afgifter, ¡om påløber i Fællesskabets toldomåde, og disse told- og afgiftsbeløb nedregnes følgelig ikke i normal)risen.
that the buyer bears any duties or taxes applicable in the customs territory of the Community, which are hence not included in the normal price.
De hermed forbundne omkostninger kan fradrages inden for de i direktiv 69/74/ EØF, artikel 10, stk. 2, litra d), omhandlede çammer (nævnt ovenfor).
The costs relating thereto are deductible to the extent provided for in Article 10 (2) (d) of the aforesaid Directive No 69/74/EEC.
samme principper må gælde for den der er betalt eller skal betales (dom 3. 11.
The same principles must apply to the price paid or payable (Case 38/77 Enka [1977] ECR 2203, at p.
1977, sag 38/77, Enka, Sml. ', s. 2214, præmis 27), således som fremstår ved den i artikel 9 i forord; nr. 803/68 omhandlede regulering.
2214, paragraph 27) as appears from the adjustment provided for in Article 9 of Regulation No 803/68.
pris, der anvendes over for forhandeller visse andre kunder, bør følgelig ¡ættes med de beløb, der vedrører
The price charged to distributors or to certain other buyers must therefore be
I tilfælde af, at filialen, således som beskrevet i begrundelsen til spørgsmå lene, ikke kan tillægge sit moderselskab status som køber, der er bosat i Fælles skabets toldområde, kan den pris, det faktureres forhandlerne eller køberne, ikke fratrækkes nogen med denne filials virksomhed forbunden handelsmæssig margen.
Should the branch ' as described in the preamble to the questions not be able to make the parent body a buyer established within the customs territory of the Community, no profit margin connected with the activity of that branch should be deducted from the price invoiced to the distributors or to the buyers.
Hvis sagsøgerne i hovedsagen gennem filialen kan betragtes som »en i Fælles skabets toldområde bosat køber«, kan der fradrages en handelsmæssig margen.
Should the plaintiff in the main action fall to be regarded through its branch as a "buyer established in the customs territory of the Community" a profit margin may be deducted.
Denne skal bestemmes enten ved en henvisning til den margen, der kendes hos uafhængige handlende på samme niveau, eller til en gennemsnitsmargen.
This may be determined by reference to the margin known of independent traders of the same level or an average margin.
administreres af et uden fo område etableret datterselska fradrages de priser, der anvene for forhandlerne eller visse kunder, i det omfang dette datte gennem sin filial kan betragtes s Fællesskabets toldområde bosat henhold til artikel 1 i forordi 603/72.«
managed by a Subsidiary established outside that customs territory is deductible from the prices charged to distributors or to certain other customers to the extent to which the subsidiary can through the branch be regarded as a 'buyer established in the customs territory of the Community' within the meaning of Article 1 of Regulation No 603/72."
Ud fra disse betragtninger foreslår Kommissionen at besvare andet og tredje (omformulerede) spørgsmål på følgende måde:
In view of these observations the Commission proposes that the second and third questions (as re-worded) should be answered as follows:
I retsmødet den 17. januar 1 Caterpillar Overseas, sagsøg hovedsagen, repræsenteret af Pierre van Ommeslaghe, Bruxel belgiske stat, sagsøgte i hovi repræsenteret af advokat D. D Bruxelles, og Kommissionen europæiske Fællesskaber, repra af D. Oldekop som befuldn bistået af advokat Francis Bruxelles, afgivet mundtlige india
"Since the costs of warehousing and the usual forms of handling needed to ensure preservation of goods or to improve packaging or marketable quality are not included in the value for customs purposes, they are deductible from the price paid or payable to the extent provided for in Article 10 (2) (d) of Council Directive No 69/74/EEC of 4 March 1969 and to the extent to which they are borne by the buyer.
»Da omkostningerne ved oplæggelse og ved de sædvanlige behandlinger, der tjener til varernes bevarelse eller til forbedring af deres udstyr eller handelskvalitet ikke medregnes i toldværdien, kan de fradrages den pris, der er betalt eller skal betales, inden for de i Rådets direktiv 69/74/EØF af 4. marts 1969, artikel 10, stk. 2, litra d), omhandlede rammer, i det omfang disse omkostninger bæres af køberen.
At the sitting on 17 January 1980 Caterpillar Overseas, the plaintiff in the main action, represented by Pierre van Ommeslaghe of the Brussels Bar, the Belgian State, the defendant in the main action, represented by D. Derveaux of the Brussels Bar and the Commission of the European Communities, represented by D. Oldekop, acting as Agent, assisted by Francis Herbert of the Brussels Bar, presented oral observations.
Den handelsmæssige fortjeneste, der følger af virksomheden i en i Fællesska bets toldområde etableret filial, der
The profit margin attributable to the activities of the branch established in the customs territory of the Community and
Generaladvokaten har fremsat f < afgørelse i retsmødet den 7. 1980. Præmisser
The Advocate General delivered his opinion at the sitting on 7 February 1980.
: spørgsmål er blevet rejst under en sag, anlagt af det schweiziske ab Caterpillar Overseas mod den belgiske stat med påstand om, at e tilpligtes at tilbagebetale told, der angives at være blevet opkrævet med e ved indførsel til EØF's toldområde af reservedele til Caterpillar Liner, og som sagsøgerne i hovedsagen har betalt med forbehold for at ;å retsforfølgning.
Those questions have been raised in an action brought by Caterpillar Overseas, a Swiss company, against the Belgian State for an order that the latter refund the customs duties which it is alleged to have levied wrongly on the import into the customs territory of the Community of spare parts for Caterpillar machines and which the plaintiff in the main action paid under protest to avoid legal proceedings.
en vedrører spørgsmålet om, på grundlag af hvilken værdi tolden ved »rsel til EØF skal beregnes for reservedele, der forhandles af Caterpillar seas.
The action concerns the question of the value to be taken as basis for calcu lating the customs duties on the entry into the EEC of spare parts marketed by Caterpillar Overseas.
Dette selskab, der er et datterselskab af det amerikanske selskab rpillar Tractor Company, har hjemsted i Genève og har en filial i Grim­en in Belgien.
That company, which is a subsidiary of the American Caterpillar Tractor Company, has its registered office in Switzerland and a branch in Grimbergen, Belgium.
Ifølge forelæggelsesdommen gør sagsøgerne i det væsent­gældende, at toldvæsenet længe — med rette — har anerkendt, at den ildende told skal beregnes på grundlag af de priser, der faktisk anvendes ialen i Belgien over for de selskaber, som leverer reservedele til filialen; dele bestilles gennem filialen hos Caterpillar Tractor i De forenede r, eller hos andre datterselskaber under Caterpillar Tractor eller hos aber, der er knyttet hertil.
According to the judgment making the reference it maintains in substance that the customs long accepted, and rightly so, that the customs duties in question had to be calculated on the prices actually charged to the branch in Belgium by the companies which supplied its spare parts; the spare parts were ordered through the branch from Caterpillar Tractor in the United States or from other subsidiaries of Caterpillar Tractor or even from companies associated with the latter.
Heroverfor gør det belgiske toldvæsen ende, at reservedelenes toldværdi skal ansættes ud fra et andet bereg­igrundlag, hvilket medfører, at den anvendte pris forhøjes med 20 %.
On the other hand the Belgian customs maintains that the value for customs purposes of the spare parts must be established on another basis which would lead to an increase of 20 % on the price charged.
rørende begrebet toldværdi
The concept of value for customs purposes
;n stiller først tre spørgsmål, som den betegner som »generelle«, og som årer forholdet mellem »normalprisen«, der ifølge artikel 1 i forordning ¡03/68 udgør importerede varers toldværdi, og begrebet »pris, der er t eller skal betales«, som på visse betingelser kan godkendes som told­i i medfør af artikel 9 i samme forordning.
The court first of all puts three questions which it describes as "general" and which concern the relationship between the concept of "normal price", which constitutes the value for customs purposes of imported goods according to Article 1 of Regulation No 803/68 and that of the "price paid or payable" which in certain circumstances may be accepted as the value for customs purposes according to Article 9 of the same regulation.
Det første af de generelle ;smål er affattet således :
The first of those general questions is worded as follows:
■ artikel 9 i forordning nr. 803/68 bestemmer, at 'den pris, der er betalt skal betales, kan godkendes' (på visse betingelser) 'som toldværdi', giver da en definition af toldværdien, som er uafhængig af eller forskellig fra definition af 'normalprisen', som gives i artikel 1, eller er den en undta­fra sidstnævnte artikel?«
"In so far as Article 9 of Regulation No 803/68 provides that 'the price paid or payable may be accepted' (on certain conditions) 'as the value for customs purposes', does it give a definition of the value for customs purposes that is independent of or different from the definition given in Article 1 as 'the normal price', or does it derogate from Article 1?"
Forordning nr. 803/68 skal sikre en ensartet anvendelse af den fæll· tarif. Med henblik herpå tilsigter dens bestemmelser at undgå vilkårli fiktive priser og at bestemme de importerede varers toldværdi ud fr faktiske værdi.
The aim of Regulation No 803/68 is to ensure the uniform application of the Common Customs Tariff.
Artikel 1 i forordningen afspejler denne opfattelse, ii bestemmer, at toldværdien er normalprisen, dvs., den pris, de impc varer vil kunne indbringe ved et salg på det åbne marked mellem en k en sælger, der er indbyrdes uafhængige.
Article 1 of the regulation translates that idea by providing that the value for customs purposes shall be the normal price, that is to say, the price which the goods imported would fetch on a sale in the open market between a buyer and a seller independent of each other.
Begrebet normalpris skal især, af hensyn til en retfærdig toldopkr; gøre det muligt for toldmyndighederne at fastslå varernes faktiske pri de handelsvilkår, de har været undergivet, har været påvirket af omsi heder, der krænker vilkårene mellem handelspartnere, der handler åbne marked.
The main aim of the concept of normal price is to allow the customs auth­orities to establish, in the interests of the proper levying of customs duties, the true prices of goods where the terms of the transactions to which they relate have been influenced by factors affecting the terms obtaining between contracting parties in the open market.
Når artikel 9 i forordning nr. 803/68 bestemmer, at den pris, der e eller skal betales, kan godkendes som toldværdi, godkender den metode til beregning af varens normalpris.
Although Article 9 of Regulation No 803/68 provides that the price paid or payable may be accepted as the value for customs purposes, it is merely accepting a method for calculating the normal price of the goods.