natgillin/translations-raw huggingface dataset:
Den græske regering har ikke bestridt, at direktivet ikke er blevet gennemført inden for den fastsatte frist. Den forklarer, at forsinkelsen hovedsagelig skyldes, at det efter regeringens opfattelse var umuligt at gennemføre direktivet, før der var udstedt overordnede regler til regulering af telekommunikationssektoren, og at vedtagelsen af de nødvendige foranstaltninger til at gennemføre direktivet er umiddelbart forestående.
By application lodged on 20 September 1994, the Commission of the European Communities brought an action under Article 169 of the EC Treaty for a declaration that, by omitting to bring into force and, in the alternative, to notify to the Commission within the period prescribed the legislation, regulations and administrative measures necessary to comply in full with Council Directive 92/44/EEC on the application of open network provision to leased lines, the Hellenic Republic has failed to fulfil its
Den Hellenske Republik har tilsidesat sine forpligtelser efter EF-traktaten, idet den ikke inden for den fastsatte frist har truffet de lov- og forvaltningstiltag, der er nødvendige for fuldt ud at efterkomme Rådets direktiv 92/44/EØF af 5. juni 1992 om etablering af ONP-vilkår for f aste kredsløb.
By omitting to bring into force within the period prescribed the legislation, regulations and administrative measures necessary to comply in frill with Council Directive 92/44/EEC of 5 June 1992 on the application of open network provision to leased lines, the Hellenic Republic has faded to fulfil its obligations under the EC Treaty.
Den Hellenske Republik betaler sagens omkostninger.«
The Hellenic Republic is ordered to pay the costs. '
Generaladvokat B. Elmer fremsatte forslag til afgørelse i retsmødet (Femte Afdeling) den 17. maj 1995.
Advocate General Elmer delivered his Opinion at the sitting of the Fifth Chamber on 17 May 1995.
» - Den Hellenske Republik har tilsidesat de forpligtelser, der påhviler den i medfør af EF-traktaten, ved ikke inden udløbet af den fastsatte frist at have truffet de nødvendige foranstaltninger til gennemførelse af Rådets direktiv 92/44/EØF af 5. juni 1992 om etablering af ONP-vilkår for faste kredsløb.
By omitting to adopt within the period prescribed the measures necessary to implement Council Directive 92/44/EEC of 5 June 1992 on the application of open network provision to leased lines, the Hellenic Republic has failed to fulfil its obligations under the EC Treaty.
- Den Hellenske Republik skal betale sagens omkostninger.«
The Hellenic Republic is ordered to pay the costs.'
Sag C-62/93 BP Supergaz Anónimos Etairia Geniki Emporiki-Viomichaniki kai Antiprossopeion / den græske stat Fiskale bestemmelser
(Interpretation of Articles 11, 17 and 27 of the Sixth VAT Directive Greek system for the taxation of petroleum products Taxable amount Right to deduct — Exemption) (Sixth Chamber) permitted only in the cases expressly provided for in the directive.
Ved dom af 7. april 1992 indgået til Domstolen den 11. marts 1993 har Diikitiko Protodikio, Athen, forelagt en række præjudicielle spørgsmål vedrørende fortolkningen af artikel 11, 17 og 27 i Rådets sjette direktiv 77/388/EØF.
By judgment of 7 April 1992, received at the Court on 11 March 1993, the Dioikitiko Protodikeio Athinas (Administrative Court of First Instance, Athens) referred to the Court for a preliminary ruling a number of questions on the interpretation of Articles 11, 17 and 27 of the Sixth Council Directive 77/388/EEC.
Punkt a) i det første spørgsmål
Question 1(a)
Fradragsretten i henhold til artikel 17 ff. i det sjette direktiv udgør en integrerende del af momsordningen og kan som udgangspunkt ikke begrænses.
The national court asks in substance whether the provisions of the Sixth Directive should be interpreted as meaning that they preclude exemption from VAT of transport and storage services of petroleum products that are unconnected with the transport of those products from their first destination to another named destination.
Det fremgår af Domstolens faste praksis, at denne ret umiddelbart omfatter hele det afgiftsbeløb, der er blevet betalt i forbindelse med transaktioner i tidligere omsætningsled.
A general exemption from VAT on all 'transport and storage of petroleum products', as laid down in Article 37(6) of Law No 1642/1986, goes beyond the exemption provided for in Article 14 of the Sixth Directive.
Enhver begrænsning i fradragsretten har betydning for afgiftsbyrdens højde og må finde ensartet anvendelse i samtlige medlemsstater.
The national court asks in substance whether Articles 2, 11 and 17 of the Sixth Directive are to be interpreted as precluding national rules which make the importation of finished petroleum products subject to VAT calculated on the basis of a basic price different from that provided for in Article 11 of that directive, and which, by exempting traders in the petroleum sector from the obligation to submit returns, deprives them of the right to deduct the VAT levied directly on input transactions.
Undtagelser er derfor kun lovlige i de tilfælde, som direktivet udtrykkeligt indeholder bestemmelse om.
Moreover, such a general exemption deprives the trader of the right to deduct VAT charged on services in respect of transport and storage after the transport of petroleum products to a second place of destination.
Punkt b) i det første spørgsmål
Question 2, first part
Ved dette spørgsmål ønsker den nationale retsinstans i det væsentlige oplyst, hvorvidt artikel 2, 11 og 17 i det sjette direktiv skal fortolkes således, at de er til hinder for en national ordning, som pålægger indførslen af færdige mineralolieprodukter moms beregnet på grundlag af en basispris, der afviger fra den pris, der er fastsat i direktivets artikel 11, og som ved at fritage de erhvervsdrivende inden for mineraloliesektoren fra angivelsespligten ophæver disse erhvervsdrivendes ret til at fradrage den moms, der umiddelbart har ramt de tidligere omsætningsled.
The fundamental principle which underlies the VAT system, and which follows from Article 2 of the First and Sixth Directives, is that VAT applies to each transaction by way of production or distribution after deduction has been made of the VAT which has been levied directly on transactions relating to inputs.
Det er et grundlæggende princip i momsordningen, jf. herved artikel 2 i det første og det sjette direktiv, at der skal pålægges moms alle fremstillings- eller omsætningsled, med fradrag af den moms, der umiddelbart har ramt de tidligere led.
That provision is intended inter alia to ensure that VAT is applied at each marketing stage on the price or value of the goods at that stage. It therefore precludes the application of taxation arrangements such as those at issue in the main proceedings, in which VAT is determined, once only, on the price at the first marketing stage.
Ved dette spørgsmål ønsker den forelæggende retsinstans i det væsentlige oplyst, hvorvidt bestemmelserne i det sjette momsdirektiv skal fortolkes således, at de er til hinder for en momsfritagelse for tjenesteydelser i form af transport og oplagring af mineralolieprodukter, som ikke er knyttet til transporten af produkterne fra disses første bestemmelsessted til et andet kendt sted.
Despite the relatively wide discretion enjoyed by the Member States in implementing certain provisions of the Sixth Directive, individuals may effectively plead before national courts the provisions of the directive which are sufficiently clear, precise and unconditional.
Artikel 11 i det sjette direktiv fastlægger de nærmere regler om momsbeskatningsgrundlaget.
The right of deduction provided for in Article 17 et seq. of the Sixth Directive is an integral part of the VAT scheme and in principle may not be limited.
Formålet med denne bestemmelse er navnlig at sikre, at der betales moms i alle omsætningsled på grundlag af varernes pris eller værdi i det pågældende led.
The Court has consistently held that the right of deduction must be exercised immediately in respect of all the taxes charged on transactions relating to inputs.
Artikel 11 er derfor til hinder for en anvendelse af en afgiftsordning som den i
Any limitation on the right of deduction affects the level of the tax burden and must be applied in a similar manner in all the Member States.
En generel momsfritagelse for alle »tjenesteydelser i form af transport og oplagring af mineralolieprodukter« som den i artikel 37, stk. 6, i lov nr. 1642/1986 fastlagte går ud over rammerne for den fritagelse, der er fastsat i artikel 14 i det sjette direktiv.
The provisions of Article 11A(1) and B(l) and (2) specify the rules for determining the taxable amount whilst Article 17(1) and (2) specify the conditions giving rise to the right to deduct and the extent of that right. They do not leave the Member States any discretion as regards their implementation.
Det sjette direktiv indeholder ingen bestemmelser vedrørende anmodninger om tilbagebetaling af moms, som afgiftspligtige har erlagt med urette.
before a national court in order to challenge national rules which are incompatible with those provisions.
Det bemærkes herved, at en sådan generel fritagelse ophæver de erhvervsdrivendes ret til at fradrage den moms, der rammer transport og oplagring af mineralolieprodukter, som ligger ud over den sidste af de ovenfor nævnte transporter.
Question 2, second part arising and established before delivery of the judgment ruling on the request for interpretation, provided that in other respects the conditions under which an action relating to the application of that rule may be brought before the courts having jurisdiction are satisfied.
Ved dette spørgsmål ønsker den forelæggende retsinstans oplyst, hvorvidt bestemmelserne i artikel 11, punkt A, stk. 1, og punkt B, stk. 1 og 2, og i artikel 17, stk. 1 og 2, i det sjette direktiv tillægger borgerne rettigheder, som disse kan påberåbe sig ved de nationale domstole.
The national court's question seeks to establish whether a taxable person may claim, with retroactive effect from the date on which the national legislation contrary to the Sixth Directive came into force, a refund of the VAT paid without being due.
Herefter kan og skal den således fortolkede regel anvendes af den pågældende nationale retsinstans endog i forbindelse med retsforhold, der er stiftet og består, før der afsiges dom vedrørende fortolkningsanmodningen, såfremt betingelserne for at forelægge en tvist for domstolene om anvendelsen af reglen i øvrigt er opfyldt.
It follows more particularly that the right to obtain a refund of amounts charged by a Member State in breach of rules of Community law is the consequence and complement of the rights conferred on individuals by the Community provisions as interpreted by the Court.
Uanset det relativt vide skøn, som medlemsstaterne råder over ved gennemførelsen af visse bestemmelser i det sjette direktiv, kan borgerne ved de nationale domstole påberåbe sig de bestemmelser i direktivet, der er tilstrækkeligt klare, præcise og ubetingede.
The Sixth Directive does not contain any provisions applicable to claims for refund of VAT unduly paid by taxable persons.
Det følger nærmere bestemt heraf, at retten til at få tilbagebetalt beløb, som en medlemsstat har opkrævet i strid med fællesskabsrettens bestemmelser, består som en konsekvens af og i tilslutning til de rettigheder, som borgerne er tillagt ved fællesskabsrettens bestemmelser efter den fortolkning, som Domstolen har givet af disse.
While it is true that such a refund may be sought only in the framework of the substantive and procedural conditions laid down by the various relevant national laws, the Court has consistently held that those conditions and the procedural conditions and rules governing actions at law for protecting the rights which individuals derive from the direct effect of Community law may not be less favourable than those relating to similar, domestic actions nor be framed in a way such as to render virtually impossible the exercise of rights conferred by Community law.
Det bemærkes herved, at bestemmelserne i artikel 11, punkt A stk. 1, og punkt B, stk. 1 og 2, og i artikel 17, stk. 1 og 2, indeholder præcise regler om henholdsvis fastlæggelsen af beskatningsgrundlaget og vilkårene for og omfanget af fradragsretten. Disse bestemmelser overlader ikke noget skøn for medlemsstaterne med hensyn til deres gennemførelse.
Nevertheless, the Court has held that the interpretation which, in the exercise of the jurisdiction conferred upon it by Article 177, the Court of Justice gives to a rule of Community law clarifies and defines, where necessary, the meaning and scope of that rule as it must be or ought to have been understood and applied from the time of its coming into force.
De opfylder derfor de ovenfor nævnte kriterier og tillægger dermed borgerne rettigheder, som disse kan påberåbe sig ved de nationale domstole over for en national ordning, der strider mod bestemmelserne.
It follows that the rule as thus interpreted may, and must, be applied by the courts even to legal relationships
Ved dette spørgsmål ønsker den nationale retsinstans oplyst, hvorvidt en afgiftspligtig har krav på med tilbagevirkende gyldighed fra tidspunktet for ikrafttrædelsen af en mod det sjette direktiv stridende national lovgivning at få tilbagebetalt moms, der er erlagt med urette.
Articles 2, 11 and 17 of the Sixth CouncU Directive (771388/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 precluding national rules which make the importation of finished petroleum products subject to VAT calculated on the basis of a basic price different from that provided for in Article 11 of that directive and which, by exempting traders in the petroleum sector from the obligation to submit returns, deprive them of the right to deduct VAT charged directly on transactions relating to inputs.
Artikel 2, 11 og 17 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 de er til
The provisions of Article 1L4(1) and B(l) and (2) and of Article 17(1) and (2) of the Sixth Directive confer right's on individuals on which they may rely before a national court.
En afgiftspligtig har krav på med tilbagevirkende gyldighed fra tidspunktet for ikrafttrædelsen af en mod det sjette direktiv stridende national lovgivning at få tilbagebetalt moms, der er erlagt med urette, på grundlag af de i den pågældende medlemsstats nationale retsorden fastlagte processuelle regler, hvorved disse dog ikke må være mindre gunstige end dem, der gælder sammenlignelige krav i nationale sager, og ikke må være udformet således, at de i praksis umuliggør udøvelsen af rettigheder, som hjemles i Fællesskabets retsorden.«
A taxable person may claim, with retroactive effect from the date on which the national legislation contrary to the Sixth Directive came into force, a refund of VAT paid without being due, by following the procedural rules laid down by the domestic legal system of the Member State concerned, provided that those rules are not less favourable than those relating to similar, domestic actions nor framed in a way such as to render virtually impossible the exercise of rights conferred by Community law.'
Han foreslog heri følgende besvarelse af de forelagte spørgsmål:
He proposed that the Court should reply as follows:
»la) Det sjette momsdirektiv, jf. navnlig artikel 2, 11 og 17, opstiller et forbud mod, at en medlemsstat anvender en ordning, hvorefter der pålægges moms ved indførsel af mineralolieprodukter på grundlag af en basispris som den i forelæggelsesdommen beskrevne, og hvorefter selskaber, der handler med mineralolieprodukter, servicestationer og øvrige detailhandlere hverken skal afregne moms i forbindelse med deres leverancer af mineralolieprodukter eller kan fradrage moms i forbindelse med køb af mineralolieprodukter.
The provisions of the Sixth VAT Directive, in particular Articles 2,11 and 17, prohibit a Member State from applying rules under which VAT is imposed on the importation of petroleum products by reference to a basic price such as that defined in the order for reference and under which petroleum-marketing companies, filling stations and other retailers neither account for tax on their supplies of such products nor deduct tax on the purchase thereof.
b) Det sjette direktiv, jf. navnlig artikel 14, stk. 1, litra i), tillægger ikke en medlemsstat kompetence til at indføre afgiftsfritagelser for tjenesteydelser i forbindelse med transport og oplagring af mineralolieprodukter, som ikke er knyttet til transporten af produkterne til det første bestemmelsessted eller til et andet bestemmelsessted, der er kendt på tidspunktet for afgiftspligtens indtræden.
The Sixth Directive, in particular Article 14(l)(i), does not permit a Member State to exempt from tax services relating to the transport and storage of petroleum products unconnected with the transport of such products to the first place of destination or to another place of destination known when the chargeable event occurs.
2a) Bestemmelserne i artikel 11, punkt A, stk. 1, og punkt B, stk. 1 og 2, og i artikel 17, stk. 1 og 2, skaber umiddelbare retsvirkninger, således at en afgiftspligtig kan påberåbe sig disse bestemmelser ved en national domstol til støtte for, at nationale afgiftsmyndigheder ikke kan bringe herimod stridende nationale bestemmelser i anvendelse.
Article 11A(1) and B(l) and (2) and Article 17(1) and (2) have direct effect and may therefore be relied upon by a taxable person before a national court in order to resist the application by national tax authorities of incompatible national law.
b) I mangel af fællesskabsretlige bestemmelser herom må det på grundlag af national ret afgøres, hvorvidt en afgiftspligtig med tilbagevirkende gyldighed fra tidspunktet for ikrafttrædelsen af en mod fællesskabsretten stridende national lov kan kræve at få tilbagebetalt en afgift.
In the absence of relevant Community rules, it is for national law to determine whether a taxable person may request a refund of tax retrospectively from the date of the entry into force of a national law which is contrary to Community law.
Der må dog ikke efter de nationale bestemmelser i denne henseende gælde forskellige vilkår for henholdsvis krav baseret på national lovgivning og krav baseret på fællesskabsretten, ligesom disse nationale bestemmelser ikke må lægge
However, national procedural rules must not discriminate between claims based on national law and those based on Community law and must not render excessively difficult the protection of rights guaranteed by Community law.
uforholdsmæssige hindringer i vejen for en beskyttelse af rettigheder i henhold til fællesskabsretten.
(Officials - Posting outwith the Community — Posting back to the Commission Actions for annulment of measures — Compensation for non-material damage) (First Chamber)
Sag T-36/93 Girish Ojha / Kommissionen for De Europæiske Fællesskaber Personalesag
Case T-572/93 Odigitria AAE ν Council of the European Union and Commission of the European Communities External relations
»Tjenestemænd - tjenestested udenfor Fællesskabet omplacering til hjemsted — annullationssøgsmål — erstatning for ikke-økonomisk skade« (Første Afdeling)
Facts upheld the arbitration award. The authorities of Guinea-Bissau then decided to lodge an application on the merits before the ICJ.
Sag T-572/93 Odigitria AAE / Rådet for Den Europæiske Union og Kommissionen for De Europæiske Fællesskaber Forbindelserne udadtil
To the Commission's knowledge, those proceedings have not yet come to an end.
»Ansvar uden for kontraktforhold — Kommissionens undladelse — årsagsforbindelse — egen skyld hos sagsøger — pligt til diplomatisk beskyttelse« (Første Afdeling)
These proceedings arise from a dispute between the Republic of Senegal (hereafter 'Senegal') and the Republic of Guinea-Bissau (hereafter 'Guinea-Bissau') concerning the exact demarcation of their marine areas.
De to parter havde i 1985 accepteret at lade tvisten afgøre ved voldgift.
In order to resolve the dispute, the two parties agreed in 1985 to submit it to arbitration.
Den 31. juli 1989 blev der afsagt voldgiftskendelse,
An arbitration award was made on 31 July 1989.
Republikken Guinea-Bissau har den 2. august 1989 skriftligt gjort indsigelse mod
On 2 August 1989 Guinea-Bissau challenged by written notification the arbitration award and expressed its intention to bring legal proceedings.
Den foreliggende sag har udgangspunkt i en tvist mellem Republikken Senegal og Republikken Guinea-Bissau vedrørende den nøjagtige afgrænsning af deres havområder.
On 27 February 1980 the EEC also approved a fishing agreement with Guinea-Bissau which was approved by Council Regulation (EEC) No 2213/80.
voldgiftskendelsen og meddelt, at den havde til hensigt fortsat at søge sagen afgjort ad rettens vej.
No 1235/90, a Protocol to the agreement with Guinea-Bissau defining the fishing rights and financial compensation.
myndigheder ved Kommissionens mellemkomst, og licensen var blevet udstedt til sagsøgerens fartøj ligeledes via Kommissionens delegation i Dakar.
The application for a licence had been submitted to the Senegalese authorities through the Commission and the licence had been issued in respect of the applicant's vessel through the Commission's delegation at Dakar.
Føreren af Theodorus M blev ved Tribunal Popular de Bissau tiltalt for at have fisket uden at være i besiddelse af den nødvendige licens i farvande, der henhører under Guinea-Bissaus overhøjhed.
The master of the Theodoras M' was charged before the People's Court of Bissau for having fished in waters under Guinea-Bissau sovereignty without holding the necessary licence.
Ved dom af 28. maj 1990 kendte Tribunal Popular fartøjsføreren skyldig og idømte ham en bøde på 231 519 000 guineanske pesos.
By judgment of 28 May 1990 the People's Court of Bissau upheld that charge and ordered the master to pay a fine of 213 519 000 Guinean pesos.
Det udtales i dommen, at føreren havde kendskab til tvisten mellem de to republikker vedrørende det område, hvor fartøjet var blevet opbragt.
The court found that the master was aware of the existence of a dispute between the two republics concerning the zone in which the vessel was boarded.
Fartøjet blev frigivet den 25. juli 1990.
The vessel was released on 25 July 1990.
Guinea-Bissau har dernæst indbragt tvisten for den internationale domstol i Haag (herefter benævnt »ICJ«) og fremsat begæring om, at der blev truffet retssikrende foranstaltninger.
The Community institutions enjoy a wide discretion in the field of the Community's external economic relations, as in the corresponding internal field of the common agricultural policy.
Den 2. marts 1990 afsagde ICJ kendelse, hvorefter begæringen ikke blev taget til følge. I dom af 12. november 1991 har ICJ stadfæstet voldgiftskendelsen.
In concluding the agreements and protocols with the two States in question, the Council and the Commission did not go beyond the limits of the discretion which they have in this matter and did not in any case adopt a measure manifestly inappropriate in relation to the objective which they were pursuing.
Guinea-Bissaus myndigheder besluttede derefter at anlægge sag vedrørende sagens realitet for ICJ. Denne sag er, efter det for Kommissionen foreliggende, endnu ikke afgjort.
The Council and the Commission could not have asked for the zone in dispute to be excluded from those agreements without taking a position on matters forming part of the internal affairs of non-member States.
Det er i denne sammenhæng, at sagsøgeren ved stævning, indgivet til Rettens justitskontor 6. december 1993, har anlagt sag med påstand om i henhold til traktatens artikel 215, stk. 2, at få tilkendt erstatning for det tab, sagsøgeren har lidt på grund af sagsøgtes akter og undladelser.
If the Community opposed the claims of the States concerning the zones over which they claim to have jurisdiction or opposed the exercise of that jurisdiction when a dispute exists, those non-member countries would very probably refuse to conclude such agreements with the Community.