natgillin/translations-raw huggingface dataset:
I afsnit IV i Rådets forordning (EØF) nr. 404/93 af 13. februar 1993 om den fælles markedsordning for bananer (herefter »Rådets forordning«) er der indført en fælles ordning for samhandelen med tredjelande i stedet for de forskellige nationale ordninger, der gjaldt før.
Article 149 subjects the measures for which it provides to a single condition - need to facilitate the transition from the existing regime in the new Member States to that resulting from application of the common organization of the markets in those countries.
Med henblik på spørgsmålet, om der kan gives medhold i dette anbringende, skal det bemærkes, at tiltrædelsesaktens artikel 149, stk. 1, tildeler Kommissionen beføjelse til efter den såkaldte forvaltningskomitéprocedure at vedtage de overgangsforanstaltninger, der er nødvendige, i en periode, der udløber den 31. december 1997.
The contested regulations, which are based on the Act of Accession, specifically Article 149(1) thereof, are justified by the fact that, to facilitate the transition from the arrangements existing in the new Member States before their accession to those resulting from the application of the common organization of the market in bananas, operators established in those countries should be authorized to import in the relevant quarter of 1995, as a transitional measure, a specific quantity of bananas originating in third countries.
Kongeriget Belgien har anført, at betragtningerne til de anfægtede forordninger ikke indeholder en tilstrækkelig begrundelse, og at Kommissionen følgelig har tilsidesat EF-traktatens artikel 190.
Regulations do not contain an adequate statement of reasons and that the Commission has therefore infringed Article 190 of the EC Treaty.
Ifølge artikel 149 er de heri hjemlede foranstaltninger kun betinget af en enkelt omstændighed, nemlig at det er nødvendigt at lette overgangen fra den ordning, der består i de nye medlemsstater, til den ordning, der følger af anvendelsen af den fælles markedsordning i disse lande.
It follows from the foregoing that the Commission could properly adopt the contested Regulations on the basis of Article 149 of the Act of Accession and that the first plea in law must therefore be dismissed.
Det skal bemærkes, at forordning nr. 3303/94 og nr. 479/95 ifølge den anden, henholdsvis den tredje betragtning, skal lette overgangen fra den ordning, der var gældende i de nye medlemsstater inden tiltrædelsen afFællesskabet, til den ordning, der følger af bestemmelserne om den fælles markedsordning.
The aim of Regulations Nos 3303/94 and 479/95 is, according to, respectively, the second and third recitals in their preambles, to facilitate the transition from the arrangements existing in the new Member States before their accession to the Community to those resulting from the application of the common organization of the markets.
De særlige foranstaltninger, som Kommissionen kan vedtage i henhold til artikel 149, udløber den 31. december 1997.
It alleges that this difference in treatment is not objectively justified and is therefore contrary to the principle of nondiscrimination laid down in Article 40(3) of the EC Treaty.
Det følger af det anførte, at Kommissionen lovligt kunne vedtage de anfægtede forordninger på grundlag af tiltrædelsesaktens artikel 149, og det første anbringende må derfor forkastes.
It must be held that the factual and legal situation in the new Member States was different from that prevailing in the Member States of the Community of Twelve and that that difference justified the adoption by the Commission of the contested Regulations.
I en situation, hvor Rådet ikke havde tilpasset toldkontingentet for det udvidede Fællesskab, måtte det stå klart for de berørte, navnlig Fællesskabets gamle medlemsstater, dels at Kommissionen som en overgangsordning var nødt til at fastsætte særlige kontingenter for de nye medlemsstater, dels at den ikke kunne anvende fordelingsnøglen på disse kontingenter.
Failing adaptation by the Council of the tariff quota for the enlarged Community, the interested parties, in particular the Member States of the Community of Twelve, clearly had to accept the necessity for the Commission to fix, on a transitional basis, specific quotas for the new Member States as well as the impossibility for the Commission to apply the allocation formula to those quotas.
Det andet anbringende
The third plea
Kongeriget Belgien har anført, at de anfægtede
In the circumstances the third plea in law must be dismissed.
Kongeriget Belgien betaler sagens omkostninger.
The Kingdom of Belgium is ordered to pay the costs;
Intervenienten, Den Franske Republik, bærer sine egne omkostninger.·
The French Republic, which intervened, is ordered to bear its own costs.'
Generaladvokat Michael B. Elmer fremsatte forslag til afgørelse i retsmødet (Domstolens plenum) den 15. oktober 1996.
Advocate General M.B. Elmer delivered his Opinion at the sitting of the Full Court on 15 October 19%.
Han foreslog følgende afgørelse:
He proposed that the Court should dismiss the action and order the Kingdom of Belgium to pay the costs.
Sag C-205/96 Kommissionen for De Europæiske Fællesskaber / Kongeriget Belgien Tilnærmelse af lovgivningerne
Case C-205/96 Commission of the European Communities ν Kingdom of Belgium Approximation of laws
»Direktiv 92/42/EØF om krav til virkningsgrad i nye varmtvandskedler, der anvender flydende eller luftformigt brændsel — manglende gennemførelse· (Femte Afdeling)
(Directive 92/42/EEC or gaseous fuels — (Fifth Chamber) in their entry into force are attributable to the complexity of the applicable institutional rules.
Kongeriget Belgien har i svarskriftet anført, at teksterne til forslag om kongelig bekendtgørelse og ministeriel bekendtgørelse til gennemførelse af direktivet er færdigredigeret, men at forsinkelsen med iværksættelsen heraf skyldes de indviklede institutionelle bestemmelser, der finder anvendelse på området.
By application lodged at the Court on 18 June 1996, the Commission of the European Communities brought an action for a declaration that, by failing to adopt within the prescribed period the laws, regulations and administrative provisions necessary to comply with Council Directive 92/42/EEC of 21 May 1992, the Kingdom of Belgium had failed to fulfil its obligations under the EC Treaty.
Visse af direktivet omfattede forhold henhører således under regionernes kompetence, mens andre henhører under forbundsstatens kompetence.
It is noted in the first place that the Belgian Government docs not dispute that the measures necessary to transpose the directive into national law have not yet entered into force.
Det bemærkes først, at den belgiske regering ikke har bestridt, at de bestemmelser, der er nødvendige for at gennemføre direktivet i national ret, endnu ikke er trådt i kraft.
Secondly, the Court has consistently held that a State may not plead provisions, practices or circumstances existing in its internal legal system in order to justify a failure to comply with the obligations and time-limits laid down by a directive.
Medlemsstaterne skulle inden den 1. januar 1993 vedtage de bestemmelser, der er nødvendige for at efterkomme direktivet. De skulle straks underrette Kommissionen herom og anvende disse bestemmelser fra den 1. januar 1994.
In its defence, the Kingdom of Belgium points out that the texts of the draft Royal and Ministerial Decrees are ready but that the delays
På baggrund heraf skal Kommissionens påstand tages til følge.
He proposed that the Court should:
Det bemærkes dernæst, at en medlemsstat ikke ifølge Domstolens praksis kan påberåbe sig bestemmelser, fremgangsmåder eller forhold i sin nationale retsorden til støtte for ikke at overholde de i et direktiv fastsatte forpligtelser
'1 declare that, by failing to adopt within the prescribed period the provisions necessary to comply with Council Directive 92/42/EEC of 21 May 1992 on efficiency requirements for new hot-water boilers fired with liquid or gaseous fuels, the Kingdom of Belgium has failed to fulfil its obligations under the Treaty;
Det hedder i domskonklusionen:
2 order the Kingdom of Belgium to pay the costs.'
»1) at fastslå, at Kongeriget Belgien har tilsidesat sine forpligtelser i henhold til traktaten ved ikke inden for den fastsatte frist at have udstedt de ved lov eller administrativt fastsatte bestemmelser, der er nødvendige for at efterkomme Rådets direktiv 92/42/EØF af 21. maj 1992 om krav til virkningsgrad i nye varmtvandskedler, der anvender flydende eller luftformigt brændsel
By judgment of 15 March 1995, received at the Court on 17 March 1995, the Hoge Raad der Nederlanden (Supreme Court of the Netherlands) referred to the Court for a preliminary ruling a number of questions on the interpretation of Articles 4(2), 13B(d)(5) and 17(3)(c) of the Sixth Council Directive 77/388/EEC of 17 May 1977 (hereinafter 'the Sixth Directive'), seeking more specific guidance on the concepts of economic activity and the right to deduct within the meaning of the Sixth Directive.
2) at tilpligte Kongeriget Belgien at betale sagens omkostninger.«
It must first be noted that, under Article 4(2) of the Sixth Directive, economic activity includes, inter alia, the exploitation of tangible or intangible property for the purpose of obtaining income therefrom on a continuing basis.
Præjudiciel »Moms -fortolkning af artikel 4,13 og 17 i sjette direktiv 77/388/EØF - afgiftspligtig person erhvervelse og besiddelse af obligationer· (Sjette Afdeling)
The national court essentially asks whether Article 4(2) of the Sixth Directive is to be
der omfatter udnyttelse af materielle eller immaterielle goder med henblik på opnåelse af indtægter af en vis varig karakter.
The Court has further held that, in accordance with the requirements of the principle that the common system of VAT should be neutral, the concept of 'exploitation' within the meaning of Article 4(2) refers to all transactions, whatever may be their legal form, by which it is sought to obtain income from the property in question on a continuing basis.
Ved dom af 15. marts 1995 indgået til Domstolen den 17. marts 1995 har Nederlandenes Hoge Raad forelagt en række præjudicielle spørgsmål vedrørende fortolkningen af artikel 4, stk. 2, artikel 13, punkt B, litra d), nr. 5, og artikel 17, stk. 3, litra c), i Rådets sjette direktiv 77/388/EØF af 17. maj 1977 (herefter »sjette direktiv«) med henblik på en præcisering af begreberne økonomisk virksomhed og fradragsret i nævnte direktivs forstand.
conferring on the holder the status of a taxable person (Case C-60/90 Pofysar Investments Netherlands ν Inspecteur der Invoerrechten en Accijnzen [1991] ECR 1-3111).
Dernæst bemærkes, således som Domstolen flere gange har fastslået, at der ved det sjette direktivs artikel 4 er givet merværdiafgiften et meget vidt anvendelsesområde, som omfatter alle former for økonomisk virksomhed som producent, handlende eller tjenesteyder.
The mere acquisition of financial holdings in other undertakings does not amount to the exploitation of property for the purpose of obtaining income therefrom on a continuing basis because any dividend yielded by that holding is merely the result of ownership of the property.
Spørgsmålene er blevet rejst under en retssag mellem kommanditselskabet Harnas & Helm og Staatssecretaris van Financien angående en efteropkrævning af merværdiafgift (herefter »moms«) rettet til Harnas. Det fremgår endvidere af Domstolens praksis, at begrebet »udnyttelse« i artikel 4, stk. 2's forstand, i overensstemmelse med de krav, der følger af princippet om det fælles merværdiafgiftssystems neutralitet, omfatter samtlige transaktioner, uanset disses retlige form, hvorved der tilsigtes opnået varige indtægter af det pågældende gode.
However, the Court has specified that the mere acquisition and holding of shares in a company is not to be regarded as an economic activity, within the meaning of the Sixth Directive,
Det bemærkes indledningsvis, at begrebet økonomisk virksomhed ifølge sjette direktivs artikel 4, stk. 2, bl.a. indbefatter transaktioner,
'Article 4(2) of the Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment is to be interpreted as meaning that the mere acquisition of ownership in and the holding of bonds, activâtes which are not subservient to any other business activity, and the receipt of income therefrom are not to be regarded as economic activities conferring on the person concerned the status of a taxable person.'
Domstolen har dog fremhævet, at erhvervelse eller indehavelse af selskabsandele ikke skal betragtes som en — i sjette direktivs forstand økonomisk virksomhed, som indebærer, at den, der udøver virksomheden, bliver afgiftspligtig.
Advocate General N. Fennelly delivered his Opinion at the sitting of the Sixth Chamber on 7 November 1996.
»1) Den blotte erhvervelse og besiddelse af obligationer og oppebørsel af indtægter herfra — såfremt der ikke er tale om et permanent og nødvendigt led i en anden virksomhedsaktivitet eller handelsaktivitet - kan ikke anses for økonomisk virksomhed som omhandlet i artikel 4, stk. 2, i Rådets sjette direktiv
Article 17(3)(c) of the Sixth Council Directive confers a right on a taxable person to deduct VAT inputs incurred on services provided to him in so far as they are used by that person for the purposes of acquiring ownership in and holding bonds, and obtaining income therefrom, so long as those bonds are issued by public bodies or companies who are established outside the Community.
77/388/EØF af 17. maj 1977 om harmonisering af medlemsstaternes lovgivning om omsætningsafgifter — Det fælles merværdiafgiftssystem: ensartet beregningsgrundlag.«
Case C-247/95 Finanzamt Augsburg-Stadt ν Marktgemeinde Welden Taxation
6. februar 1997 udlejning af fast ejendom — offentlig myndighed·
The questions were raised in proceedings between Finanzamt Augsburg-Stadt and Marktgemeinde Welden, a German municipality (hereinafter 'the municipality1), concerning its status as a VAT taxable person.
Præjudiciel »Sjette momsdirektiv (Sjette Afdeling) person i kommunen er en afgiftspligtig momsbestemmelsernes forstand.
Reference should, however, be made to the fourth subparagraph of Article 4(5) of the directive, which, apart from activities of bodies governed by public law which are not taxable by virtue of the first subparagraph of Article 4(5), gives Member States the option of regarding activities exempt from VAT under Article 13 of the directive as activities of a public authority and hence of excluding bodies governed by public law from treatment as taxable persons in respect of those activities.
Ved kendelse af 21. marts 1995, indgået til Domstolen den 17. juli 1995, har Bundesfinanzhof forelagt Domstolen tre præj ud icielle s pø rgsmå 1 vedrørende fortolkningen af artikel 4, stk. 1, 2 og 5, samt artikel 13, punkt Β og C, i Rådets sjette direktiv 77/388/EØF af 17. maj 1977 (herefter »det sjette direktiv«).
It should first be noted that activities pursued as public authorities within the meaning of the first subparagraph of Article 4(5) of the Sixth Directive are those engaged in by bodies governed by public law under the special legal regime applicable to them and do not include activities pursued by them under the same legal conditions as those that apply to private traders.
Det bemærkes for det første, at den virksomhed, der udøves i egenskab af offentlig myndighed i det sjette direktivs artikel 4, stk. 5, første afsnits forstand, er den, som varetages af offentligretlige organer på grundlag af deres særlige status, hvilket dog ikke omfatter den virksomhed, som de pågældende organer udøver på samme retlige vilkår som private erhvervsdrivende.
Since the fourth subparagraph of Article 4(5) of the Sixth Directive does not draw any distinction as between those activities, Member States are authorized to exclude from treatment as taxable persons bodies governed by public law which carry out activities exempted under Article 13 of the directive, even if they are performed in a similar manner to those of a private trader.
Spørgsmålene er rejst under en sag mellem Finanzamt Augsburg-Stadt og en tysk kommune Marktgemeinde Welden (herefter »kommunen«).
It does not appear from the case-file that the municipality acted as a public authority within the meaning of the first subparagraph of Article
Sagen drejer sig om, hvorvidt
The Court ruled:
afgift i henhold til direktivets artikel 13, for virksomhed udøvet i egenskab af offentlig myndighed, og dermed for at udelukke offentligretlige organer fra afgiftspligt for denne form for virksomhed.
'The fourth subparagraph of Article 4(5) of the Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment, must be interpreted as permitting Member States to consider that the activities listed in Article 13 of the directive are carried out by bodies governed by public law as public authorities, even if they are performed in a similar manner to those of a private trader.' '
I den foreliggende sag fremgår det ikke af sagens akter, at kommunen har handlet som offentlig myndighed i det sjette direktivs artikel 4, stk. 5, første afsnits forstand.
Advocate General A. La Pergola delivered his Opinion at the sitting of the Sixth Chamber on 24 October 1996.
Da der i det sjette direktivs artikel 4, stk. 5, fjerde afsnit, ikke opstilles nogen sondring hvad angår denne form for virksomhed, er medlemsstaterne berettiget til at udelukke offentligretlige organer fra afgiftspligt for den af dem udøvede virksomhed, der er afgiftsfritaget efter direktivets artikel 13, også selv om virksomheden udøves på tilsvarende måde som af en privat erhvervsdrivende.
'The fourth subparagraph of Article 4(5) of the Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment must be interpreted as permitting a Member State to exclude a body governed by public law which carries on an exempted activity under Article 13 of the directive from taxation under the system which it lays down.
Det hedder i domskonklusionen:
It is immaterial in that regard whether the activity in question is one carried on under the same conditions as a private trader.'
Generaladvokat A La Pergola fremsatte forslag til afgørelse i retsmødet (Sjette Afdeling) den 24. oktober 1996.
Case T-207/95 Maria de los Angeles Ibarra Gil ν Commission of the European Communities Staff case
»Artikel 4, stk. 5, fjerde afsnit, i Rådets sjette direktiv 77/388/EØF af 17. maj 1977 om harmonisering af medlemsstaternes lovgivning om omsætningsafgifter - Det fælles merværdiafgiftssystem: ensartet beregningsgrundlag, skal fortolkes således, at den pågældende medlemsstat kan udelukke et offentligretligt organ, der udøver en afgiftsfri virksomhed i den i samme direktivs artikel 13 forudsatte betydning, fra den ordning, som den foreskriver.
Officials — Internal competition - Notice of competition — Condition of being a member of the temporary staff at the closing date for applications — Principle of the protection of legitimate expectation — Principle of equality of treatment - Duty to have regard for the interests of officials — Action for compensation (Fourth Chamber)
Sag T-207/95 Maria de los Angeles Ibarra Gil / Kommissionen for De Europæiske Fællesskaber Personalesag
Case T-211/95 Claudine Petit-Laurent ν Commission of the European Communities Staff case
»Tjenestemænd — intern udvælgelsesprøve — meddelelse om udvægelsesprøve — betingelse at være midlertidigt ansat ved ansøgningsfristens udløb - princippet om beskyttelse af den berettigede forventning — ligebehandlingsprincippet — omsorgspligt — erstatningssøgsmål· (Fjerde Afdeling)
Officials - Internal competition — Notice of competition — Condition of being a member of the temporary staff at the closing date for applications — Principle of the protection of legitimate expectation — Principle of equality of treatment — Duty to have regard for the interests of officials — Action for compensation (Fourth Chamber)
Sag T-211/95 Claudine Petit-Laurent / Kommissionen for De Europæiske Fællesskaber Personalesag
Annulment of the Commission decision of 14 December 1993 taken in the context of the Community control of concentrations between undertakings established by Council Regulation (EEC) No 4064189
»Tjenestemænd — intern udvælgelsesprøve — meddelelse om udvægelsesprøve — betingelse at være midlertidigt ansat ved ansøgningsfristens udløb — ligebehandlingsprincippet —princippet om beskyttelse af den berettigede forventning — omsorgspligt — erstatningssøgsmål· (Fjerde Afdeling)
Annulment of the deliberation of the European Parliament of 20 September 1995 fixing the working calendar for 1996 (in that the latter provided for only 11 sessions in Strasbourg) — Infringement of the decision concerning the fixing of the seats of the institutions, adopted in Edinburgh Infringement of essentialprocedural requirements
Annullation af Europa-Parlamentets afgørelse af 20. september 1995 om tidsplanen for arbejdet i
He proposed that the Court should dismiss the action and order the French Republic to pay the costs.
Han foreslog Domstolen at træffe følgende afgørelse:
Advocate General N. Fennellv delivered his Opinion at the sitting of the Full Court on 6 February 1997.
Delvis annulation af Kommissionens beslutning af 14. december 1993 om en procedure i henhold til Rådets forordning (EØF) nr. 4064/89 af 21. december 1989 om kontrol med fusioner og virksomhedsovertagelser (sag IV/M.308, Kali + Sak/MdK/Treuhand)
Member States are not obliged to state the reasons for enactment of legislative acts of general application, even where these potentially affect the exercise of Community-law rights;
Generaladvokat G. Tesauro fremsatte forslag til afgørelse i retsmødet (Domstolens plenum) den 5. februar 1997.
Advocate General G. Tesauro delivered his Opinion at the sitting of the Full Court on 5 February 1997.
De af selskaberne SCPA og EMC anlagte sager antages til realitetsbehandling bortset fra anbringendet om tilsagnet angående det canadiske selskab Potacan.
'(a) declare the actions brought by SCPA and EMC admissible, save for the plea concerning the undertaking in relation to the Canadian company Polacan;
Annui la t ion af Kommissionens beslutning af 14. december 1993 truffet inden for rammerne af den fællesskabskontrol med fusioner og virksomhedsovertagelser, der er indført ved Rådets forordning (EØF) nr. 4064/89 af 21. december 1989 om kontrol med fusioner og virksomhedsovertageL·er
A national provision which reserves to non-profit-making private bodies the status to conclude contracts with local social security authorities for provision of publicly funded social welfare services of a health-care character constitutes indirect discrimination on grounds of nationality, and is thus a restriction on freedom of establishment, where these non-profit-making bodies are very likely to be established in the Member State in question;
Kommissionen betaler sagens omkostninger, herunder intervenienternes omkostninger. Den franske regering bærer sine egne omkostninger.«
The applicants in the main proceedings are not entitled to rely upon the Treaty provisions on the freedom to provide services;
•a) Artikel 1 i Kommissionens beslutning nr. 94/449/EF af 14. december 1993 vedrørende en planlagt fusion mellem de tyske virksomheder Kali und Salz, MdK og Treuhand annulleres, for så vidt som fusionen kun erklæres forenelig med fællesmarkedet under forudsætning af, at de betingelser og påbud, som er nævnt i betragtning 63, opfyldes.
4 annul that part of Article 1 of Commission Decision 94/449/EC of 14 December 1993 relating to a proposed concentration between the German undertakings Kali+Salz/MdK/Treuhand in which it makes the declaration of the concentration operation's compatibility subject to compliance with the conditions and obligations referred to in recital 63;
Sagens omkostninger ophæves, idet den tyske regering betaler omkostningerne i
(c) order the Commission to pay the costs, including those incurred by the interveners, the French Government to bear its own.'