natgillin/translations-raw huggingface dataset:
Selv om afskaffelse af dobbeltbeskatning inden for Fællesskabet er el af traktatens mål, må det dog fastslås, at der hidtil, når bortses fra konventionen af 23. juli 1990 om ophævelse af dobbeltbeskatning i forbindelse med regulering af forbundne foretagenders overskud, ikke på fællesskabsplan er truffet foranstaltninger med henblik på forening eller harmonisering af bestemmelserne om afskaffelse af dobbeltbeskatning, og at medlemsstaterne ikke i medfør af traktatens artikel 220 har indgået nogen multilateral overenskomst herom.
By its third question, the national court wishes to know whether, on a proper construction, Article 7 of the EEC Treaty, now Article 6 of the EC Treaty, precludes the application of a provision such as that contained in the second sentence of Article 14(1) of the Convention, under which the tax regime applicable to frontier workers employed in the public sector in a Member State differs depending on whether they have the nationality of that State or not.
De er nemlig, da der ikke og navnlig ikke i medfør af traktatens artikel 220, andet led, på fællesskabsplan er truffet foranstaltninger med henblik på at forene eller harmonisere reglerne, et udtryk for de kontraherende parters kompetence til med henblik på at undgå dobbeltbeskatning at fastlægge kriterierne for deres respektive beskatningsbeføjelser.
In the field of freedom of movement for workers, the prohibition of discrimination has been specifically implemented and embodied in Article 48 of the Treaty and by acts of secondary legislation including, in particular, Regulation (EEC) No 1612/68 of the Council of 15 October 1968 on freedom of movement for workers within the Community (OJ, English Special Edition 1968 (II), p. 475).
Medlemsstaterne, der er kompetente til at fastlægge kriterierne for indkomst- og formuebeskatning med henblik på eventuelt gennem indgåelsen af overenskomster at afskaffe dobbeltbeskatning, har afsluttet en række bilaterale overenskomster.
In the submission of the applicants in the main proceedings, the tax credit mechanism in issue penalises those who have exercised their freedom of movement in that it allows a degree of double taxation to remain.
Udbetalerstatsprincippet er begrundet i »reglerne for korrekt adfærd i mellemfolkelige forhold og gensidig respekt i forholdet mellem suveræne stater«, og princippet kan nu siges at være internationalt anerkendt.
Moreover, because Mrs Gilly's personal and family circumstances are not taken into account in Germany, whereas they are taken into account in France when calculating the tax on the total income, the tax credit accorded in the State of residence is lower than the amount of tax actually paid in the State of employment, taking account of the rebates and reductions accorded in the first State.
Endvidere er det ikke i det foreliggende tilfælde blevet godtgjort, at alene den omstændighed, at det her er udbetalerstaten, der har fået tillagt kompetencen med hensyn til beskatningen af indtægter, der stammer fra den offentlige sektor, i og for sig kan få negative følger for de berørte skattepligtige personer.
Here, it must be stressed that the object of a convention such as that in issue is simply to prevent the same income from being taxed in each of the two States.
Den skattemæssigt mere eller mindre gunstige stilling beror for de pågældende skattepligtige personer ikke i snæver forstand på det tilknytningselement, der vælges, men på beskatningsprocenten i den kompetente
It is not to ensure that the tax to which the taxpayer is subject in one State is no higher than that to which he or she would be subject in the other.
den franske skal, der udgør skatten for disse indtægter. Denne del svarer forholdsmæssigt til den andel af den samlede skattepligtige nettoindtægt i Frankrig, som den skattepligtige nettoindtægt i Tyskland udgør.
However, it is common ground that any unfavourable consequences entailed in the present case by the tax credit mechanism set up by the bilateral convention, as implemented in the context of the tax system of the State of residence, are the result in the first place of the differences between the tax scales of the Member States concerned, and, in the absence of any Community legislation in the field, the determination of those scales is a matter for the
Den nationale ret ønsker med sit tredje spørgsmål oplyst, om EØF-traktatens artikel 7, det vil nu sige EF-traktatens artikel 6, skal fortolkes således, at den er lil hinder for at anvende en sådan bestemmelse som overenskomstens artikel 14, stk. 1, andet punktum, hvorefter grænsearbejdcre, der er ansat i den offentlige sektor i en medlemsstat, er omfattet af forskellige beskatningsregler afhængigt af, om de er statsborgere i denne stat.
Furthermore, if the State of residence were required to accord a tax credit greater than the fraction of its national tax corresponding to the income from abroad, it would have to reduce its tax in respect of the remaining income, which would entail a loss of tax revenue for it and would thus be such as to encroach on its sovereignty in matters of direct taxation.
Det findes derfor ufornødent at tage stilling til fortolkningen af traktatens artikel 6.
The second indent of Article 220 of the EC Treaty does not have direct effect.
Det må i denne forbindelse fremhæves, at formålet med en overenskomst som den i sagen omhandlede kun er at undgå, at samme indtægter beskattes i begge stater. Det er derimod ikke at sikre, at den beskatning, som den skattepligtige er underlagt i den ene stat, ikke er højere end beskatningen i den anden stat.
On a proper construction, Article 48 of the EC Treaty does not preclude the application of provisions such as those in Articles 13 (5)(a), 14(1) and 16 of the Convention signed in Paris on 21 July 1959 between the French Republic and the Federal Republic of Germany for the avoidance of double taxation, as amended by the protocols signed in Bonn on 9 June 1969 and 28 September 1989, under which the tax regime applicable to frontier workers differs depending on whether they work in the private sector or the public sector and, where they work in the public sector, on whether or not they have only the nationality of the State of the authority employing them, and the regime applicable to teachers differs depending on whether their residence in the State in which they are teaching is for a short period or not.
»I) EF-traktatens artikel 220, andet led, har ikke direkte gyldighed.
Consequently, they brought an action before the Polimeles Protodikio (Court of First Instance), Athens, which dismissed their application.
EF-traktatens artikel 48 skal fortolkes således, at den ikke er til hinder for at anvende sådanne bestemmeber som artikel 13, stk 5, litra a), artikel 14, stk 1, og artikel 16, i den i Paris den 21. juli 1959 undertegnede overenskomst mellem Den Franske Republik og Forbundsrepublikken Tyskland til undgåelse af dobbeltbeskatning som ændret ved tillæg undertegnet i Bonn den 9. juni 1969 og den 28. september 1989, hvorefter der gælder forskellige beskatningsreglerdelsjorgrænsearbejdere, afhængigt af om de arbejder i den private eller den offentlige sektor, og såfremt sidstnævnte er tilfældet, afhængigt af om de er statsborgere i den stat, som den forvaltning, de er ansat i, henhører under, og dels for lærere, afhængigt af om de opholder sig midlertidigt i den stat, hvor de er erhvervsmæssigt beskæftiget.
The Greek State considered that the plaintiffs' application for a declaration of invalidity was abusive, and raised an objection of abuse of rights based on Article 281 of the Civil Code, which provides that 'the exercise of a right is prohibited where it manifestly exceeds the bounds of good faith, morality or the economic or social purpose of that right'.
Traktatens artikel 48 skal fortolkes således, at den ikke er til hinder for at anvende en skattegodtgørelsesregel som i overenskomstens artikel 20, stk 2, litra a), cc).*
In its judgment making the reference, the national court considers that Article 281 of the Civil Code may be applied in order to preclude the exercise of rights arising from provisions of Community law where such exercise would be abusive.
Generaladvokat D. Ruiz-Jarabo Colomer fremsatte forslag til afgørelse i retsmødet (Domstolens plenum) den 20. november 1997.
In the present case, the national court considers that to allow the plaintiffs' claim under Article 25(1) of the Second Directive for a declaration that the OAE's decision authorising an increase in capital was invalid would manifestly exceed the bounds of good faith, morality and the economic or social purpose of the right.
»A) at afvise det fjerde præjudicielle spørgsmål fra Tribunal administratif de Strasbourg fra realitetsbehandling
That increase was approved, in accordance with Article 8(8) of Law No 1386/1983, by Decision of the Minister for Industry, Research and Technology.
B) og at besvare de øvrige spørgsmål således:
The plaintiffs in the main proceedings did not avail themselves of that right.
EF-traktatens artikel 220, andet led, har ingen umiddelbare retsvirkninger.
In the plaintiffs' view, the increase in capital decided upon by the OAE is contrary to Article 25(1) of the Second Directive, which provides
Præjudiciel »Selskabsret aktieselskab i økonomiske vanskeligheder administrativ forhøjelse selskabskapitalen - misbrug af rettighed i henhold til fællesskabsbestemmelse* (Domstolens plenum)
Although the Court cannot substitute its assessment for that of a national court, which is the only forum competent to establish the facts of the case before it, it must be pointed out that the application of such a national rule must not prejudice the full effect and uniform application of Community law in the Member States.
OAE er et offentligretligt organ. Det drives i aktieselskabsform og handler i almenhedens interesse under slatens kontrol.
Consequently, to require a shareholder, as a condition of his being able to rely on that provision, to participate in an increase in capital adopted without the approval of the general meeting would be to alter the scope of Article 25(1).
Ved dom af 6. juni 1996 har Efetio, Athen, forelagt to præjudicielle spørgsmål vedrørende fortolkningen af artikel 25 i Rådets andet direktiv 77/91/EØF af 13. december 1976 (herefter »det andet direktiv«) og vedrørende misbrug af en rettighed i henhold til en fællesskabsbestemmelse,
In the present case, the uniform application and full effect of Community law would be prejudiced if a shareholder relying on Article 25(1) of the Second Directive were deemed to be abusing his right on the ground that the increase in capital contested by him resolved the financial difficulties threatening the existence of the company concerned and clearly enured to his economic benefit.
Efter at Chartopiia var blevet underlagt ordningen i lov nr. 1386/1883, overtog OAE forvaltningen af dette selskab og besluttede den 28. maj 1986 at forhøje selskabskapitalen med 940 millioner DR. Denne forhøjelse blev godkendt af statssekretæren for industri, energi og teknologi ved beslutning, jf. artikel 8, stk. 8, i lov nr. 1386/1983.
Since an increase in capital is, by its very nature, designed to improve the economic situation of the company, to characterise an action based on Article 25(1) as abusive on the ground mentioned would be tantamount to a declaration that the mere exercise of the right arising from that provision is improper.
De har navnlig gjort gældende, at de af OAE besluttede forhøjelser er i strid med det andet direktivs artikel 25, stk. 1, hvorefter »Enhver kapitalforhøjelse skal vedtages af generalforsamlingen«.
It would mean that, in the event that the company found itself in a financial crisis, a shareholder could never rely on Article 25(1) of the Second Directive.
På denne baggrund anlagde de sag ved Polimeles Protodikio, Athen, som imidlertid frifandt sagsøgte.
Consequently, the scope of that provision would be altered, whereas, the
Disse spørgsmål er blevet rejst i en sag, som Kefalas m.fl., der er aktionærer i aktieselskabet Atheniki Chartopiia AE (herefter »Chartopiia«), har anlagt mod den græske stat og Organismos Oikovomikos Anasugkrottis Epicherisseon AE. (organisation til finansiel sanering af virksomheder, herefter benævnt »OAE«), hvori sagsøgeren i hovedsagen anfægter gyldigheden af forhøjelsen af selskabskapitalen foretaget i henhold lil en ordning, som er hjemlet ved den græske lov nr. 1386/1983 af 5. august 1983, og som Chartopiia blev undergivet ved økonomiministerens beslutning af 30. marts 1984.
'Community law does not preclude national courts from applying a provision of national law in order to assess whether a right arising from a provision of Community law is being exercised abusively. However, where such an assessment is made, a shareholder relying on Article 25(1) of the Second Council Directive 77/91/EEC of 13 December 1976 on coordination of safeguards which, for the protection of the interests of members and others, are required by Member States of compames within the meaning of the second paragraph of
hvori der forekommer en rettighed i henhold til fællesskabsretten, ændre bestemmelsens rækkevidde eller fortolke den i strid med de formål, den forfølger.
Artide 58 of the Treaty, in respect of the formation of public limited liability companies and the maintenance and alteration of their capital, with a view to making such safeguards equivalent, cannot be deemed to be abusing the right arising from that provision merely because the increase in capital contested by him has resolved the financial difficulties threatening the existence of the company concerned and has clearly enured to his economic benefit, or because he has not exercised his preferential right under Article 29(1) of that directive to acquire new shares issued on the increase in capital at issue. '
Da en kapitalforhøjelse således efter sin natur skal forbedre selskabets formuesituation, ville betegnelsen af el søgsmål baseret på artikel 25, stk. 1, med det ovenfor nævnte formål som misbrug svare til at forbyde den blotte udøvelse af retten ifølge denne bestemmelse.
Case C-366/95 Landbrugsministeriet — EF-Direktoratet v Steff-Houlberg Export I/S and Others Community own resources
Herefter ville rækkevidden af denne bestemmelse, som burde have fundet anvendelse, blive begrænset.
Recovery — Application of national law — Conditions and
Endvidere ville der på samme måde være fare for fællesskabsrettens ensartede anvendelse og fulde virkning, hvis en aktionær, som påberåber sig det andet direktivs artikel 25, stk. 1, måtte antages at have misbrugt sine beføjelser, alene fordi han ikke havde gjort brug af sin fortegningsret i medfør af det andet direktivs artikel 29, stk. 1, til de nye aktier, som blev tegnet i forbindelse med den omtvistede kapitalforhøjelse.
For a number of years, until 1989, the exporter undertakings purchased large amounts of ground beef from the slaughterhouse Slagtergården Bindslev A/S (hereinafter 'Slagtergården') and exported it to Arab countries.
Det er ikke i strid med fællesskabernes retsorden, når nationale retsinstanser anvender en national regel som artikel 281 i den græske retsplejelov med henblik på at vurdere, om en rettighed i henhold til en fællesskabsbestemmelse er blevet misbrugt.
By order of 22 November 1995, received at the Court on 28 November 1995, the Højesteret (Supreme Court) referred to the Court for a preliminary ruling three questions on the interpretation of Community law principles applicable to measures taken by the national authorities for the recovery of export refunds unduly paid.
Havde aktionæren udnyttet sin fortegningsret, havde han erklæret sig enig i at medvirke til gennemførelsen af beslutningen om en kapitalforhøjelse uden om generalforsamlingen.
Pursuant to the Community rules, the exporter undertakings received approximately DKR 100 million by way of refunds.
Således ville det forhold, at en aktionær blev anmodet om at medvirke til en kapitalforhøjelse uden om generalforsamlingen med henblik på påberåbe sig denne bestemmelse, ændre bestemmelsens rækkevidde.
According to the relevant legislation, the amount of the refunds depended on the proportion of beef included in the composition of the product, namely 60% in the present case.
Derimod er fællesskabsretten ikke til hinder for, at den forelæggende ret på grundlag af seriøse og tilstrækkelige indicier undersøger, om den
Those questions were raised in proceedings between the Landbrugsministeriet — EF-Direktoratet (hereinafter 'the Ministry') and the Danish companies Steff-Houlberg Export I/S, Nowaco A/S and Nowaco Holding A/S, and SMC af 31/12-1989 A/S (hereinafter 'the exporter undertakings'), concerning a demand for repayment of export refunds unduly paid.
De nationale retsinstanser kan navnlig ikke, ved vurderingen af et spørgsmål,
In 1989 the Ministry was informed that, according to tests carried out in the Middle East, beef products originating in Denmark and bound for Moslem countries contained pork.
•Fællesskabsretten er ikke til hinder for, at de nationale retsinstanser anvender en bestemmelse i national ret med henblik på at vurdere, om en rettighed i henhold til en fællesskabsbestemmelse er blevet misbrugt.
By judgment of 25 June 1992 the Østre Landsret (Eastern Regional Court), ruling at first instance, upheld the exporter undertakings' contentions and thus held that, under national law, they could not be required to repay the sums received.
I forbindelse med denne vurdering kan det derimod ikke antages, at en aktionær, som påberåber sig artikel 25, stk 1, i Rådets andet direktiv 77/91/EØF af 13. december 1976 om samordning af de garantier, der kræves i medlemsstaterne af de i artikel 58, stk 2, i traktaten nævnte selskaber til beskyttelse afsåvel selskabsdeltagernes som tredjemands interesser, for så vidt angår stiftelsen af aktieselskabet samt bevarelsen af og ændringer i dets kapital, med det formål at gøre disse garantier lige byrdefulde, har misbrugt sine beføjelser, alene fordi den anfægtede forhøjelse af selskabskapitalen har hjulpet det pågældende selskab ud af de økonomiske vanskeligheder, som det befandt sig i, og har tilført selskabet klare økonomiske fordele, eller fordi han ikke har gjort brug af sin fortegningsret i medfør af andet direktivs artikel 29, sik 1, til de nye aktier, som blev tegnet i forbindelse med den omtvistede kapitalforhøjelse.*
The next point to consider is whether, under Community law, an exporter who receives an export refund may plead good faith only when he has inspected the composition of the goods as well as the manufacturing process and the raw materials used, with a view to establishing that the goods correspond to the description given in the declaration submitted to the national supervisory authorities.
Generaladvokat G. Tesauro fremsatte forslag til afgørelse i retsmødet (Domstolens plenum) den 4. februar 1998.
The Ministry appealed against that decision to the Højesteret.
Fællesskabsretten er til hinder for anvendelsen af en internretlig bestemmelse, der giver en national ret mulighed for at vurdere, om en ved en fællesskabsretlig bestemmelse tilkendt ret er blevel misbrugt, såfremt dette skaber en risiko for, at fællesskabsbestemmelsen ikke anvendes ensartet og fuldt ud kan virke efter hensigten.
In those circumstances, therefore, Community law cannot make the exporter's right to plead his good faith as regards the conformity of the goods with the description given by him in the declaration submitted in order to obtain an export refund, conditional on him supervising the manufacturing process or checking the raw materials used by his third party supplier, in order to verify the quality of those goods, unless there are specific reasons to doubt that the content of the declaration is accurate or special circumstances, such as abnormally low prices or the size of the exporter undertakings' profit margin.
Den nationale ret kan heller ikke ved en sådan vurdering lægge generelle fællesskabsretlige principper til grund.
It should be noted, first, that exporter undertakings are able to contest a demand for recovery only if they acted in good faith as regards the conformity of the goods with the declaration submitted by them in order to obtain the refund in question.
12. maj 1998 fællesskabsstøtte tilbagesøgning anvendelse af national ret
the time for the product in question and, therefore, the existence and degree of negligence, if any.
Præjudiciel »Uretmæssigt udbetalt betingelser og grænser* (Femte Afdeling)
Likewise, the identification of negligent conduct on the part of the national authorities by a Community body such as the Court of Auditors is a specific indication in that respect.
Ved beslutning af 22. november 1995, indgået til Domstolen den 28. november 1995, har Højesteret forelagt tre præjudicielle spørgsmål vedrørende fortolkningen af de fællesskabsretlige principper, der finder anvendelse i sager anlagt af nationale myndigheder med henblik på tilbagesøgning af uretmæssigt udbetalte eksportrestitutioner.
In view of all the foregoing, the answer must be that Community law does not in principle preclude a national rule from allowing nonrecovery of Community aid unduly paid, regard being had to criteria such as negligence on the part of the national authorities and the fact that a considerable period of time has elapsed since the payment of the aid in question, on condition that the good faith of the recipient is established and provided that the same conditions apply as for the recovery of purely national payments and that the interests of the Community are fully taken into account.
Ved dom af 25. juni 1992 gav Østre Landsret som førsteinstans eksportørvirksomhederne medhold. Retten fastslog, at virksomhederne efter dansk ret ikke havde pligt til at tilbagebetale de oppebårne beløb.
In this case, it follows from the explanations given by the national court that, under Danish law, the national authorities have a discretion to refuse or to grant recovery of aid unduly paid, having regard to the period of time which has
Spørgsmålene er rejst under en sag mellem Landbrugsministeriet, EF-Direktoratet (herefter »ministeriet«), og de danske selskaber Steff-Houlberg Export I/S, Nowaco A/S og Nowaco Holding A/S samt SMC af 31/12-1989 A/S (herefter »eksportørvirksomhederne«) angående et krav om tilbagebetaling af uretmæssigt udbetalte eksportrestitutioner.
'Community law does not in principle preclude a national rule from allowing nonrecovery of Community aid unduly paid, regard being had to criteria such as negligence on the part of the national authorities and the fact that a considerable period of time has elapsed since the payment of the aid in question, on condition that the good faith of the recipient is established and provided that the same conditions apply as for the recovery of purely national payments and that the interests of the Community are fully taken into account.'
Kravet om god tro som betingelse for, at der er skabt en berettiget forventning
Advocate General A. La Pergola delivered his Opinion at the sitting of the Fifth Chamber on 29 April 1997.
Højesteret har rejst det spørgsmål, om fællesskabsretten under omstændigheder som de i hovedsagen foreliggende er til hinder for, at eksportørvirksomhederne kan påberåbe sig at have været i god tro over for et krav om tilbagesøgning af restitutioner.
'Community law, in particular Commission Regulation (EEC) No 3665/87 of 27 November 1987 laying down common detailed rules for the application of the system of export refunds on agricultural products, has defined the reimbursement of export refunds unduly paid as an obligation to make restitution.
I 1989 modtog ministeriet oplysninger om, at danske oksekødsprodukter bestemt til muslimske lande ifølge laboratorieundersøgelser i Mellemøsten indeholdt svinekød.
An exporter who has obtained undue export refunds on the basis of incorrect declarations concerning the composition of the product which were made to the authorities by the exporter himself cannot be deemed to have acted in good faith.