natgillin/translations-raw huggingface dataset:
Ved kendelse af 18. december 1997 har Verwaltungsgerichtshof forelagt to præjudicielle spørgsmål vedrørende fortolkningen af EF-traktatens artikel 73 Β og 73 D (nu artikel 56 EF og 58 EF) og af artikel 1 og 4 i Rådets direktiv 88/361/EØF af 24. juni 1988.
Article 6(1), second paragraph, of Council Regulation (EC) No 3295/94 of 22 December 1994 laying down measures to prohibit the release for free circulation, export, re­export or entry for a suspensive procedure of counterfeit and pirated goods precludes national legislation which in principle prohibits, or authorises solely in wholly exceptional cases, the release to the owner of a trade mark of the name and address of the declarant or of the consignee of goods under customs investigation of information which would enable the trade­mark owner to call upon the competent national authorities to determine whether those goods are counterfeit or pirated.
En sådan foranstaltning kan derfor afholde sådanne hjemmehørende fra at optage lån hos personer, der er etableret i andre medlemsstater.
Stamp duty — Rules governing imposition — Discrimination)
Der blev ikke oprettet noget dokument vedrørende lånet, men Sandoz opførte det i sine regnskaber.
Niederösterreich und Burgenland concerning the compatibility with Community law of Austrian legislation under which the tax authority may levy duty of 0.8% on the value of loans contracted by resident borrowers with non­resident lenders.
Det følger heraf, at en sådan lovgivning udgør en restriktion for kapitalbevægelser, som omhandlet i traktatens artikel 73 B, stk. 1.
By order of 18 December 1997, the Verwaltungsgerichtshof (Administrative Court), Austria, referred to the Court for a preliminary ruling two questions on the interpretation of Articles 73b and 73d of the EC Treaty (now Articles 56 EC and 58 EC) and of Articles 1 and 4 of Council Directive 88/361/EEC of 24 June 1988.
Det skal herefter undersøges, om en lovgivning som den i hovedsagen omhandlede kan betragtes som en nødvendig foranstaltning, som omhandlet i traktatens artikel 73 D, stk. 1, litra b).
No deed was drawn up in respect of that loan, but Sandoz entered it in its books of account.
Sandoz gør bl.a. gældende, at den nævnte bestemmelse udgør en hindring for frie kapitalbevægelser mellem en låntager, der er hjemmehørende i indlandet, og en långiver, der
Those questions were raised in proceedings between Sandoz GmbH, established in Vienna, and the Finanzlandesdirektion für Wien,
såfremt en fysisk eller juridisk person, der er hjemmehørende i Østrig, optager et lån i udlandet, og der ikke oprettes et dokument, idet lånet opføres i låntagerens regnskaber og registre, skal der betales afgift efter § 33, TP 8, stk. 1, i GebG.
that at issue in the main proceedings is therefore essential in order to prevent infringements of national tax law and regulations, as provided for in Article 73d(l)(b) of the Treaty.
Som det fremgår af sagens akter og den østrigske regerings bemærkninger under retsmødet, skal der derimod ikke betales afgift efter i § 33, TP 8, stk. 1, i GebG i forbindelse med et sådant lån.
The Finanzlandesdirektion für Wien, Niederösterreich und Burgenland (Regional Finance Office for Vienna, Lower Austria and Burgenland) requested Sandoz to pay stamp duty at the rate of 0.8% of the amount of the loan.
Det skal blot bemærkes, at den indførte afgift gælder uden forskel for alle låntagere, der er hjemmehørende i Østrig, uden hensyn til deres nationalitet eller det sted, hvor lånekontrakten er indgået.
Sandoz argues, inter alia, that the provision of Austrian law relied upon constitutes an obstacle to the free movement of capital between a borrower residing in Austria and a lender established in another Member State which is likely to deter the borrower from turning to such a lender.
Den i hovedsagen omhandlede regel er i strid med den forfulgte målsætning om at sikre en ensartet afgiftsbelastning af fysiske og juridiske personer, der er hjemmehørende i Østrig, uden hensyn til det sted, hvor lånekontrakten indgås, idet reglen indebærer en forskellig behandling af personer, der er hjemmehørende i Østrig, alt efter om de, uden at oprette et dokument, optager et lån i Østrig eller i en anden medlemsstat.
That provision provides in substance that, where a natural or legal person resident in Austria concludes outside Austria a contract for a loan not set down in a written instrument and the existence of the loan is recorded by an entry in the borrower's books of account, he is liable to pay the duty provided for in the first subparagraph of that provision.
Med det første spørgsmål ønsker den nationale ret nærmere bestemt oplyst, om traktatens artikel 73 B, stk. 1, og artikel 73 D, stk. 3, samt direktivets artikel 1, stk. 1, og artikel 4 skal fortolkes således, at de er til hinder for en national regel som § 33, TP 8, stk. 4, 1. pkL, i GebG.
Legislation such as that at issue in the main proceedings deprives residents of a Member State of the possibility of benefiting from the absence of taxation which may be associated with loans obtained outside the national territory. Accordingly, such a measure is likely to deter such residents from obtaining loans from persons established in other Member States.
Det følger heraf, at en regel som § 33, TP 8, stk. 4,1. pkt., i GebG ikke kan være begrundet efter traktatens artikel 73 D, stk. 1, litra b).
It follows that such legislation constitutes an obstacle to the movement of capital within the meaning of Article 73b(l) of the Treaty.
Den nævnte regel går i det væsentlige ud på, at
In the case of a loan contracted in Austria without being set down in a written instrument, Austrian legislation requires such a loan to be entered in the books of account.
•1) EF-traktatens artikel 73 B, stk 1, og artikel 73 D, stk l,Utrab), ogstk 3 (nu artikel 56, stk 1, EF og artikel 58, stk 1, titra b), ogstk 3, EF), skal fontolkes således, at de ikke er ta hinder for, at der i henhold til en national regel som § 33, Tarifpost 8, stk 1, i Gebührengesetz lægges en afgift på lån, der er optaget i en anden medlemsstat.
It follows that that provision discriminates according to the place where the loan is contracted. Discrimination of that nature is likely to deter residents from contracting loans with persons established in other Member States and therefore constitutes a restriction on the movement of capital within the meaning of Article 73b(l) of the Treaty.
EF-traktatens artikel 73 B, stk 1, og artikel 73 D, stk 1, litra b), er til hinder for en national regel som § 33, Tarifpost 8, stk 4,1. pkt, i Gebührengesetz.*
Inasmuch as it discriminates between Austrian residents according to whether they take out a loan without its being recorded in any written instrument in Austria or they do so in another Member State, the provision at issue in the main proceedings runs counter to the objective pursued, which is to ensure equal tax treatment
Generaladvokat P. Léger fremsatte forslag til afgørelse i retsmødet (Sjette Afdeling) den 20. maj 1999.
of natural and legal persons resident in Austria, irrespective of the place where they contract loans.
Præjudiciel »Tjenestemænd og øvrige ansatte i De Europæiske Fællesskaber — jysiske personers indkomstskat — beskatning af EF-tjenestemands ægtefælle* (Sjette Afdeling)
Articles 73b(l) and 73d(l)(b) of the Treaty preclude a provision of national law such as the first sentence of the fourth subparagraph of Article 33 Tarifpost 8 of the Gebührengesetz.' '
Dansk tekst foreligger endnu ikke.
Not available.
Generaladvokat D. Ruiz-Jarabo Colomer fremsatte forslag til afgørelse i retsmødet (Sjette Afdeling') den 25. marts 1999.
Case C-229/98 Georges Vander Zwalmen and Elisabeth Massart ν Belgian State Privileges and immunities
Retten
14 October 1999
Sag T-216/96 Conserve Italia Soc.Coop.arl (tidligere Massalombarda Colombani) / Kommissionen for De Europæiske Fællesskaber Landbrug
By judgment of 12 June 1998, the Cour D'Appel (Court of Appeal), Brussels, referred to the Court for a preliminary ruling a question on the interpretation of Article 13 of the Protocol on
•Landbrug — Den Europæiske Udviklings- og Garantifond for Landbruget — ophævelse af finansiel støtte —forordning (EØF) nr. 355/77—forordning (EØF) nr. 4253/88 —forordning (EØF) nr. 4256/88 —forordning (EF, Euratom) nr. 2988/95 — princippet om, at sanktioner skal have hjemmel — berettigetforventning — magtfordrejning —proportionalitetsprincippet — begrundelse* (Tredje Afdeling)
income and those with two incomes, the second of which is less than the indexlinked sum of BEF 270 000, from refusing that benefit to households in which one spouse is an official or other servant of the European Communities where his salary exceeds that amount.
Sagens faktiske omstændigheder fiskerivarer, kød, færdigretter og fødevarer i almindelighed.
Mr Vander Zwalmen is subject in Belgium to personal income tax.
Kommissionen anmodede Fedita om en nærmere redegørelse for henholdsvis arten af, omkostningerne ved og begyndelses- og afsluntingstidspunkterne for det arbejde, der skulle finansieres, og om at oplyse, om dette var blevet igangsat før tidspunktet for Kommissionens modtagelse af ansøgningen.
His wife is an official at the Commission of the European Communities and is resident for tax purposes in Belgium.
Endvidere anmodede Kommissionen om at få tilsendt et regnskab for 1988 samt kopier af salgskontrakterne vedrørende visse af selskabets anskaffelser.
It is not disputed that her earned income is, under Article 13 of the Protocol, entirely exempt in Belgium from income tax, without reservation as to progressive tax rates.
Den 27. oktober 1988 modtog Kommissionen en ansøgning om støtte fra EUGFL, fra den italienske regering i henhold til forordning nr. 355/77.
First, it is clear from the case-file in the main proceedings that the benefit of the marital allowance was not refused to the spouse who is an official, who has not been subjected to any direct levy on her exempted income, but to her spouse, who is not an official, whose subjection to Belgian tax law has not been questioned.
Denne ansøgning var indgivet af Federazione Italiana dei Consorzo Agrari — en sammenslutning af landbrugskollektiver, som indtil dens opløsning i maj 1991 forvaltede en væsentlig del af sektoren for landbrug og fødevarer — på vegne af Fedital SpA (herefter »Fedital«).
For the tax years 1991 and 1992, the benefit of the marital allowance was not granted to the spouses Vander Zwalmen on the ground that, under the fiscal provisions of the Law of 28 December 1990, they could no longer be regarded as spouses, but had to be treated as separate taxpayers.
Formålet med ansøgningen var at opnå støtte til et projekt med henblik på udvikling, rationalisering og teknisk modernisering af en virksomhed tilhørende Fedital, som var beliggende i Massa Lombarda kommune.
Two separate assessments were therefore made and the tax was determined, for each of them, on the basis of their own income and of that of the children which was available to them by operation of law.
Massalombarda Colombani svarede, at arbejdet var blevet igangsat den 31. oktober 1988 og var blevet afsluttet inden den 30. juni 1990, idet den vedlagde kopier afkontrakterne.
It should be borne in mind that exemption under Article 13 of the Protocol is not restricted to national taxes based directly on the salaries, wages and emoluments paid by the Communities to their officials and other servants, but also covers any indirect taxes.
En af disse, som var underskrevet den 22. december 1988, omhandlede salget af en emballagemaskine af mærket Tetra Pak
It is necessary to examine the scope of the notion 'exempt from national taxes', as laid down in Article 13 of the Protocol.
Ansøgningen blev ikke efterkommet i forbindelse med budgettet for 1989, idet den fandtes at være mindre hastende i forhold til de midler, der var til rådighed.
In 1992 and 1993, Mr Vander Zwalmen lodged a complaint against the amounts assessed as payable in respect of personal income tax and additional taxes.
Ansøgningen blev udskudt til behandling i forbindelse med det følgende budgetår.
On 22 May 1995, the Regional Director for direct taxation, Brussels II, dismissed his complaint.
Ved beslutning af 29. juni 1990 ydede Kommissionen Massalombarda Colombani støtte med et beløb på 2 002 932 326 ITL, for en samlet investering på 8 036 600 000 ITL (herefter »beslutningen om støtte«).
That article merely requires that, whenever such persons are subject to certain taxes, they are able to enjoy any tax advantage normally available to taxable persons, so as to prevent those persons from being subject to a greater tax burden without thereby requiring special treatment.
Ved beslutning af 18. november 1991 tildelte den italienske regering Massalombarda Colombani et støttebeløb på 2 008 000 000 ITL oven i EUGFL's finansielle støtte.
It follows that the conditions of entitlement to a tax advantage must apply without discrimination between persons entitled under Community officials and other taxpayers.
De italienske myndigheder gennemførte en endelig kontrol af arbejdet og godkendte dette med henvisning til, at det overordnet set opfyldte de betingelser, der var fastsat i beslutningen om støtte.
Before that court, the applicants claimed that, by treating spouses — one of whom is an official of the European Communities with earned income in excess of BEF 270 000 which is exempt under a convention and is not taken into account for the calculation of the tax on the other income of the household — as separate taxpayers and by imposing a distinct levy on each of them on the basis of their own income and any income of their children that is available to them by operation of law, the legislature was imposing taxation, under Article 21 of the Law of 28 December 1990, on a part of the income exempted by convention and was thus infringing Article 13 of the Protocol.
Det overtagende selskabs firmanavn blev senere ændret til »Massalombarda Colombani SpA« (herefter »Massalombarda Colombani«).
By the first part of its question, the national court is asking in substance whether Article 13 of the Protocol precludes a Member State, which grants tax relief to households with a single
Dette selskab blev solgt til Frabi SpA (senere Finconserve SpA), som var et finansieringsselskab i koncernen Conserve Italia Soc Coop, ari (herefter »Conserve Italia«), som er sagsøgeren i den foreliggende sag.
It is clear, however, from the provisions applicable in the main proceedings that Belgian fiscal legislation makes the grant of the benefit of the marital allowance subject to the objective condition that the spouse of the taxable person has no earned income, or a low earned income, subject to an indexlinked maximum of BEF 270 000.
Sidstnævnte er specialiseret inden for forarbejdning, konservering og markedsføring af fødevarer såsom frugter og grøntsager, landbrugsprodukter,
In the case of higher earned income, the
Desuden var der på adskillige følgesedler vedrørende maskiner, som var anskaffet i forbindelse med projektet, påført en dato, der lå forud for datoen for modtagelsen af ansøgningen, hvorimod der på andre helt manglende en angivelse af en dato.
Even though the Belgian legislature introduced in 1990 a fiction according to which spouses must be treated as separate taxpayers where one of them receives earned income exempted under the Protocol which is in excess of BEF 270 000, that does not, as such, amount to introducing an additional condition contrary to Article 13 of the Protocol.
Ved telefax til Kommissionen erklærede de italienske myndigheder, at de under hensyn til de alvorlige uregelmæssigheder, der var konstateret, kunne tilslutte sig iværksættelsen af en procedure for ophævelse af støtten fra EUGFL.
The reason for exclusion from the benefit is not the fact of being a Community official in receipt of an income in excess of BEF 270 000, but stems from the general condition, which applies without discrimination to spouses, one of whom is an official, as it does to any other taxpayer, regarding the amount of income giving entitlement to the benefit at issue.
Proportionalitetsprincippet, som er fastsat i stk. 3 i EF-traktatens artikel 3 B (nu artikel 5 EF), kræver ifølge fast retspraksis, at fællesskabsinstitutionernes retsakter ikke går ud over, hvad der er egnet til og nødvendigt for at opfylde det tilsigtede mål.
If that condition were fulfilled, the spouse of the Community official could, therefore, where appropriate, just like any other person subject to Belgian tax law, benefit from that tax advantage.
Den 22. maj 1995 meddelte Kommissionen Massalombarda Colombani og de italienske myndigheder, at den agtede at indlede en sådan procedure og at tilbagesøge de beløb, der var udbetalt med urette, og anmodede selskabet om at fremsætte dets bemærkninger hertil.
By the second part of its question, the national court is asking in substance whether the tax implications of the status of separate taxpayer, on the one hand, and of that of spouse, on the other, must be compared when examining the lawful or unlawful nature of the classification as a separate taxpayer in the present case.
Den 3. august og den 22. september 1995 afgav Massalombarda Colombani sine bemærkninger.
In the light of the answer given to the first part of the question, it is no longer necessary to answer this part of the question.
Sagsøgeren har nedlagt følgende påstande:
The Court ruled:
for kunstigt at forhøje den investering, som kunne finansieres, med henblik på at opnå en højere finansiel støtte fra Fællesskabet, idet de alene ville løbe den risiko, at støtten blev nedsat med den del af investeringen, som ikke opfyldte en betingelse for tildeling af støtte.
Article 13 of the Protocol on the Privileges and Immunities of the European Communities, which provides that officials and other servants of the Communities are to be exempt from national taxes on salaries, wages and emoluments paid by the Communities, precludes a rule of national law which deprives officials or other servants, or their spouses, of tax relief or a tax advantage solely because they are in receipt of such income or a fixed portion of such income.
Desuden kan sagsøgerens argumentation om, at ophævelsen af støtten er uforholdsmæssig, idet de bebrejdede uregelmæssigheder skal tilskrives Fedital og ikke sagsøgeren selv, ikke tages til følge. I denne forbindelse har sagsøgeren overtaget rettigheder og forpligtelser fra Fedital som følge af de på hinanden følgende køb.
This applies to a tax provision which, in order to arrive at the same result, treats couples as separate taxpayers rather than as spouses where one partner is in receipt of such income; the incompatibility of such legislation with Community law is not diminished by virtue of the fact that separate taxation means that in certain cases the amount of tax ultimately due will be less.
I givet fald tilkommer det sagsøgeren for de nationale domstole at påberåbe sig en eventuel tilsidesættelse af proportionalitetsprincippet som følge af kumulationen af fællesskabssanktionerne med de nationale sanktioner.
Case T-216/96 Conserve Italia Soc.Coop.arl (formerly Massalom barda Colombani) ν Commission of the European Communities Agriculture
På denne baggrund har sagsøgeren ikke godtgjort, at ophævelsen af støtten var uforholdsmæssig under hensyn til de kritiserede overtrædelser og målsætningen bag den pågældende ordning.
(Agriculture — European Agricultural Guidance and Guarantee Fund — Discontinuation of financial aid — Regulation (EEC) No 355/77 — Regulation (EEC) No 4253/88 — Regulation (EEC) No 4256/88 - Regulation (EC, Euratom) No 2988/95 - Principle of legality of penalties — Legitimate expectations — Misuse of powers — Principle of proportionality — Statement of reasons) (Third Chamber)
Det hedder i domskonklusionen:
Facts underlying the dispute
•1) Kommissionen for De Europæiske Fællesskaber frifindes.
It was carried forward for consideration in the next financial year.
Sagsøgeren betaler sine egne samt Kommissionens omkostninger.*
On 27 October 1988 the Commission received an application for the grant of aid from the EAGGF lodged by the Italian Government under Regulation No 355/77.
Sag T-48/96 Acme Industry Co. Ltd / Rådet for Den Europæiske Union Handelspolitik
Coop, ari, the applicant. It specialises in the processing,
»Dumping - artikel 2, stk 3, litra b), ii), og stk 10, litra b), i forordning (EØF) nr. 2423/88 — tilbagevirkende gyldighed af forordning (EF) nr. 3283/94 - den konstruerede merværdi — fastsættelse af salgs- og administrationsomkostninger af andre generelle omkostninger og fortjenstmargener — oplysningernes pålidelighed — behandling af importafgifter og indirekte afgifter* (Femte Udvidede Afdeling)
preservation and marketing of products intended for use as food, such as fruit and vegetables, agricultural products, fishery products, meats, pre-cooked products and foodstuffs in general.
Dansk tekst foreligger endnu ikke.
Massalombarda Colombani submitted its observations on 3 August and 22 September 1995.
Forenede sager T-191/96 og T-106/97 CAS Succhi di Frutta SpA / Kommissionen for De Europæiske Fællesskaber Landbrug
One of them, signed on 22 December 1988, concerned the sale of a Tetra Pak packing machine.
»Fælles landbrugspolitik — fødevarehjælp — udbudsprocedure — betaling ved andre frugter end omhandlet i udbudsbetingelserne* (Anden Afdeling)
By decision of 18 November 1991 the Italian Government awarded Massalombarda Colombani a grant of ITL 2 008 000 000 in addition to the financial aid from the EAGGF.
Dansk tekst foreligger endnu ikke.
The applicant claims that the Court of First Instance should:
Sag T-309/97 The Bavarian Lager Company Ltd / Kommissionen for De Europæiske Fællesskaber Regler for institutionerne
— order the applicant to pay the costs.
»Åbenhed — adgang til oplysninger—Kommissionens afgørelse 94/90/EKSF, EF, Euratom om aktindsigt i Kommissionens dokumenter — rækkevidden af undtagelsen med hensyn til beskyttelsen af offentlige interesser —forslag til begrundet udtalelse i henhold til EF-traktatens artikel 169 (nu artikel 226 EF)* (Fjerde Afdeling)
The fact that the applicant failed to comply with its undertaking not to start work on the project before receipt of the application for aid by the Commission, failed to inform the Commission of this and, in response to a request for information, forwarded a copy which was not consistent with the original of the contract for the sale of a machine referred to in the subsidised project constitutes a serious breach of fundamental obligations.
Det sagsøgende selskab blev stiftet med henblik på import af tysk øl bestemt til udskænkning i pubber og barer i Det Forenede Kongerige, navnlig i det nordlige England.
It was reasonable for the Commission to take the view that any measure other than discontinuance of the aid might constitute an invitation to commit fraud.
Sagsøgeren kunne imidlertid ikke sælge sit produkt, eftersom et betydeligt antal pubber i Det Forenede Kongerige er bundet af eksklusive købsaftaler, hvorefter de er forpligtet til at aftage øl fra bestemte bryggerier.
In reviewing the legality of the exercise of such discretion, the Court must confine itself to examining whether it discloses a manifest error or constitutes a misuse of powers or whether the institution has a clearly exceeded the limits of its discretion.
For at overholde denne forpligtelse traf Kommissionen den 8. februar 1994 afgørelse 94/90/EKSF, EF, Euratom om aktindsigt i Kommissionens dokumenter (herefter »afgørelse 94/90«).
Furthermore, the applicant's argument that the discontinuance of the aid is disproportionate, on the ground that Fedital, but not the applicant itself, can be held responsible for the irregularities complained of, must be rejected since the applicant assumed Fedital's rights and obligations following the successive purchases.
»Offentligheden skal have størst mulig adgang til de dokumenter, som Kommissionen og Rådet ligger inde med ...«
Finally, the possibility of the Community penalty being applied concurrently with national administrative fines is purely hypothetical and in any event is not sufficient in itself to justify a finding that the measure contested in this case is disproportionate.