natgillin/translations-raw huggingface dataset:
Er denne betingelse opfyldt, kan en medlemsstat ikke nægte den på­gældende afgiftslettelse under påberåbelse af andre i lovgivningen fastsatte betingel­ser, som en virksomhed i en anden medlemsstat, enten på grund af sin geografiske beliggenhed eller på grund af den pågældende medlemsstats lovgivning om fremstil­ling af alkoholprodukter, ikke er i stand til at opfylde.«
If that condition is fulfilled a Member State may not refuse that tax advantage on the basis of supplementary conditions derived from its legislation which a production unit situated in another Member State cannot fulfil by reason of its geographical situation or of the legislation on the production of spir­its in force in that State."
Dom af 7. maj 1981: sag 153/80, Rumhaus Hansen/Hauptzollamt Flensburg, Sml.
Judgment of 7 May 1981, Case 153/80, Rumhaus Hansen ν Hauptzollamt Flensburg, [1981] ECR 1165, 1181 (Opinion: Reischl, p. 1183).
Dom af 27. februar 1980: sag 170/78, Kommissionen/Det forenede Kongerige, Sml.
Judgment of 27 February 1980, Case 170/78, Commission ν United Kingdom, [1980] ECR 417, 434 (Opinion: Reischl, p.439). See also:
Jfr. tilsvarende: Dom af 27. februar 1980: sag 168/78, Kommissionen/Frankrig, Sml. 1980, s. 347, 368 f.
Judgment of 27 February 1980, Case 168/78, Commission ν France, [1980] ECR 347, 368 (Opinion: Reischl, p. 371).
Anvendelsen af en afgiftsordning, hvorefter denatureret syntetisk alkohol belæg­ges med en højere afgift end denatureret alkohol fremstillet ved gæring kan ikke anses for at være en indirekte beskyttelse af den indenlandske produktion af alkohol frem­stillet ved gæring, jfr. EØF­traktatens artikel 95, stk. 2, alene fordi den medfører, at det produkt, der pålægges den højeste afgift, faktisk er et produkt, der udelukkende indføres fra de øvrige medlemsstater i Fællesskabet, idet en rentabel produktion af dette produkt, syntetisk alkohol, ikke har kunnet udvikles på det nationale område på grund af beskatningen af syntetisk alkohol.
The application of tax rules which impose heavier charges on denatured synthetic alcohol than on denatured alcohol obtained by fermentation cannot be regarded as constituting indirect protection of national production, within the meaning of the second paragraph of Article 95, on the sole ground that, as a result of such rules, the heavier taxation applies to a product exclusively imported from other Member States, if, because of the taxation of synthetic alcohol, it has been impossible to produce that type of alcohol on national territory profitably.
Domme af 14. januar 1981 : — sag 140/79, Chemial Farmaceutici/DAF, Sml. 1981, s. 1, jfr. s. 16 (Forslag: Mayras, s. 17) — sag 46/80, Vinal/Orbat, Sml. 1981, s. 77, jfr. s. 94 f.
Judgments of 14 January 1981 : — Case 140/79, Chemial Farmaceutici ν DAF, [1981] ECR 1, cf. p. 16 (Opinion: Mayras, p.
»... en medlemsstat har indført en ordning, som nævnt i det andet direktivs bi­lag A, pkt. 2, 4. afsn., ad artikel 4, når den, efter at have gennemført den i direktivets artikel 16 foreskrevne konsultation, ved lov har bestemt, at der opkræves omsæt­ningsafgift for bl. a. virksomheders levering af varer og erlæggelse af tjenesteydelser, selv om den blot har defineret begrebet virksomhed som 'enhver, der udøver selv­stændig virksomhed'.«
"Article 16 [of the second directive on value­added tax] does not lay down any particular procedure from the point of view of the form of the reference to the Com­mission, but it does require that such reference should be made 'in good time', that is to say that the Commission should be given a reasonable period of time to examine the documents sent to it, that it should know the purpose for which the Member State has sent them to it and that they should contain complete information enabling the Commission — in accordance with Article 101 of the Treaty — to find that a differ­ence between the provisions laid down by law, regulation or administrative action in Member States is distorting the conditions of competition in the common market and that the resultant distortion needs to be eliminated."
Medlemsstaterne har altså bevaret en vidtgående beføjelse for så vidt angår midlerti­dige indførsler, netop for at de kan forhindre skattesvig. Heraf følger, at foranstalt­ninger, der træffes med dette formål, er forenelige med princippet om de frie varebe­vægelser, såfremt de ikke er uforholdsmæssige.«
"... a Member State has adopted a system such as that referred to in the fourth pa­ragraph of Point 2 'Regarding Article 4' of Annex A to the second directive if it has laid down in its legislation that turnover tax shall be levied inter alia on the supply of goods and services by undertakings, after entering into the consultations to which reference is made in Article 16 of the directive, even though it has not defined the con­cept of an undertaking otherwise than as 'any person who independently carries on business'."
Dom af 9. oktober 1980: sag 823/79, Cardati, Sml. 1980, s. 2773, 2780 (Forslag: Capotorti, s. 2782).
Judgment of 12 June 1979, Joined Cases 181 and 229/78, Van Paassen ν Staatssecre­taris van Financiën,[1979] ECR2063,2080(Opinion: Reischl, p. 2081).
En tjenesteydelse kan beskattes i henhold til det andet direktiv om harmonisering af medlemsstaternes lovgivning om omsætningsafgifter, når tjenesteydelsen, jfr. di­
"Article 14 of the sixth council directive [on value­added tax1] provides that, with­out prejudice to other Community provisions, Member States are to exempt, under conditions to be laid down by them for the purpose of ensuring the correct and straightforward application of such exemption and of preventing any possible eva­
') Rådets sjette direktiv 77/388/EØF af 17. maj 1977 om harmonisering af medlemsstaternes lovgivning om om­sætningsafgifter — det fælles merværdiafgiftssystem: ensartet beregningsgrundlag (EFT 1977 L 145, s. 1).
Council Directive No 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States re­lating to turnover taxes — Common system of value­added tax: uniform basis of assessment (Official Journal 1977, L 145, p. 1).
EØF ­ FISKALE BESTEMMELSER ­ HARMONISERING rektivets artikel 2, er foretaget mod vederlag, hvorved beskatningsgrundlaget for en sådan ydelse i henhold til artikel 8, litra a), som præciseret i bilag A, punkt 13, udgø­res af alt, hvad der modtages som modydelse for tjenesteydelsen.
A provision of services is taxable within the meaning of the Second Directive on the harmonization of legislation of Member States concerning turnover taxes, when the service, in the terms of Article 2 of that instrument, is provided against payment and the basis of assessment for such a service consists, in the terms of Article 8 (a) as amplified by point 13 of Annex A, of everything received in return for the provi­sion of the service.
Der skal altså fore­ligge direkte sammenhæng mellem den udførte tjenesteydelse og den modtagne mod­værdi ; denne skal kunne opgøres i penge og have en konkret værdi, idet beskatnings­grundlaget for tjenesteydelser er den faktisk modtagne modydelse og ikke en værdi ansat efter objektive kriterier.
There must therefore be a direct link between the service provided and the consideration received. Such consideration must be capable of being ex­pressed in money and have a subjective value since the basis of assessment for the provision of services is the consideration actually received and not a value assessed according to objective criteria.
Følgelig kan der ikke være tale om en modværdi, jfr. direktivets artikel 8, litra a), i det tilfælde, hvor et andelsselskab, som driver et varelager, ikke opkræver nogen lagerafgift af sine medlemmer, for den erlagte ydelse.
Therefore there can be no question of any consideration within the meaning of Arti­cle 8 (a) of the directive in the case of a cooperative association running a warehouse for the storage of goods which does not impose any storage charge on its members for the service provided.
EØF ­ FISKALE BESTEMMELSER ­ AFGIFTSFRITAGELSE
EEC - TAX PROVISIONS - EXEMPTIONS
Med hensyn til trafikken inden for Fællesskabet skal den rejsende i tilfælde af, at rej­sen fra et medlemsland til et andet sker ved transit via et tredjelands område eller fra en del af en anden medlemsstats område, hvor de afgifter, som ovennævnte direktiv angår, ikke finder anvendelse på varer, som forbruges dér, kunne godtgøre, at de va­rer, der medbringes i hans bagage, er blevet købt under almindelige skatte­ og afgifts­betingelser på en af medlemsstaternes indenlandske marked og ikke giver ret til nogen godtgørelse af omsætningsafgifter eller punktafgifter.
In the case of travel within the Community, where the journey from one Member State to another involves transit through the territory of a nonmember country or begins in a part of the territory of the other Member State in which the taxes to which the directive refers are not chargeable on goods which are consumed within that ter­ritory, the traveller must be able to establish that the goods transported in his luggage were acquired subject to the general conditions governing taxation on the domestic market of a Member State and do not qualify for any refund of turnover tax or excise duty.
Hvis den rejsende ikke kan bevise ovennævnte forhold, kan han kun opnå den mere begrænsede afgiftsfrita­gelse, som gælder for rejsetrafikken mellem tredjelande og Fællesskabet.
If the traveller is unable to provide the aforementioned proof he may enjoy on­ly the more restricted exemption provided for in the case of travel between nonmember countries and the Community.
Rådet har ved udstedelsen af direktiv 69/169 som ændret ved direktiverne 72/230 og 78/1032 gradvis villet indføre en fuldstændig ordning vedrørende fritagelse for omsætningsafgifter og punktafgifter for varer i rejsendes personlige bagage; med­lemsstaterne beholder som følge heraf på dette område alene den begrænsede kom­petence, som direktiverne tillægger dem med hensyn til at indrømme afgiftsfritagel­ser, der er forskellige fra de i direktiverne fastlagte.
In adopting Directive No 69/169, and Directives Nos 72/230 and 78/1032 which supplement it, the Council intended gradually to establish a complete system of ex­emptions from turnover tax and excise duty for goods contained in travellers' person­al luggage. Consequently in this field the Member States are left with only the restrict­ed power given to them by the directives to grant exemptions other than those speci­fied in the directives.
') Rådets direktiv 69/169/EØF af 28. maj 1969 om harmonisering af de administrativt eller ved lov fastsatte be­stemmelser om fritagelse for omsætningsafgifter og punktafgifter ved indførsel i den internationale rejsetrafik (EFT 1969 1, s. 218).
Council Directive No 69/169/EEC of 28 May 1969 on the harmonization of provisions laid down by law, reg­ulation or administrative action relating to exemption from turnover tax and excise duty on imports in interna­tional travel (Official Journal, English Special Edition 1969 (I), p. 232).
Jfr. tilsvarende: — dom af 5. oktober 1977: sag 5/77, Tedeschi/Denkavit, Sml.
­ Judgment of 5 October 1977, Case 5/77, Tedeschi ν Denkavit, [1977] ECR 1555, 1576 (Opinion: Mayras, p. 1582)
Fjernelse af tekniske hindringer for samhandelen med industrivarer, der følger af forskelle mellem medlemsstaternes administrativt eller ved lov fastsatte bestemmel­ser, kan ske ved hjælp af direktiver med hjemmel i traktatens artikel 100.
The elimination of technical barriers to trade which result from disparities be­tween provisions laid down by law, regulation or administrative action in Member States, may be attained through directives founded upon Article 100.
Domme af 18. marts 1980: — sag 91/79, Kommissionen/Italien, Sml. 1980, s. 1099, jfr. s. 1106 — sag 92/79, Kommissionen/1 talien, Sml. 1980, s. 1115, jfr. s. 1122 (Forslag: Mayras, s. 1108).
Judgments of 18 March 1980: ­ Case 91/79, Commission ν ¡taly, [1980] ECR 1099, cf. p.
»... iøvrigt er det overhovedet ikke udelukket, at miljøbestemmelser kan have hjemmel i traktatens artikel 100.
3. "... it is by no means ruled out that provisions on the environment may be based upon Article 100 of the Treaty.
De bestemmelser, som er nødvendige af sundheds­og miljømæssige hensyn, kan skade de virksomheder, de gælder for, og såfremt med­lemsstaternes lovgivning herom ikke tilnærmes, kan konkurrencen blive mærkbart fordrejet.«
Provisions which are made necessary by considera­tions relating to the environment and health may be a burden upon the undertakings to which they apply and if there is no harmonization of national provisions on the matter competition may be appreciably distorted."
Domme af 18. marts 1980: — sag 91/79, Kommissionen/Italien, Sml. 1980, s. 1099, 1106 ­ sag 92/79, Kommissionen/Italien, Sml. 1980, s. 1115, 1122 (Forslag: Mayras, s. 1108).
Judgments of 18 March 1980: ­ Case 91/79, Commission ν ¡taly, [1980] ECR 1099, 1106 ­ Case 92/79, Commission ν ¡taly, [1980] ECR 1115, 1122 (Opinion: Mayras, p. 1108).
Et direktiv, der er udstedt i henhold til traktatens artikel 100 og tilsigter en harmo­nisering af medlemsstaternes ved lov eller administrativt fastsatte bestemmelser i det omfang, disse kan skabe tekniske handelshindringer, vil blive indholdsløst, hvis de kompetente myndigheder ved udøvelsen af den beføjelse, som de har med hensyn til at bestemme form og midler for direktivets gennemførelse, ikke overholder de skøns­mæssige grænser, som er fastsat ved direktivet, idet enhver overskridelse af disse grænser kan skabe nye forskelle og derved nye hindringer for samhandelen, hvilket følgelig forhindrer de frie varebevægelser på et område, hvor fællesskabslovgiveren har udstedt bestemmelser for at sikre disse.
A directive, which was adopted on the basis of Article 100 and which aims to se­cure the approximation of provisions laid down by law, regulation or administrative action of the Member States to the extent to which such provisions are likely to form technical obstacles to trade would be frustrated if the competent national authorities in the exercise of the powers reserved to them relating to the form and method of im­plementing the directive did not keep within the limits of the discretion outlined thereby, because any overstepping of those limits might create new disparities and therefore fresh barriers to trade and as a result prevent the free movement of goods in a field in which the Community legislature had adopted provisions in order to ensure such freedom.
Dom af 2. december 1980: sag 815/79, Cremonini og Vrankovich, Sml. 1980, s. 3583, jfr. s. 3607 (Forslag: Warner, s.3614).
Judgment of 2 December 1980, Case 815/79, Cremonini and Vrankovich, [1980] ECR 3583, cf. p.3607 (Opinion: Warner, p.3614).
Direktiv 73/173/EØF — klassificering, emballering og etikettering af opløsningsmidler nr. 6­8
Directive No 72/166/E EC — insurance against civil liability in re­spect of the use of motor vehicles
Direktiv 75/106/EØF — færdigpakning af væsker i bestemte volu­menstørrelser nr. 9 nr. 11
Directive No 74/ 63/EEC — undesirable substances in feeding­stuffs
Direktiv 75/439/EØF — bortskaffelse af spildolie
Directive No 75/106/EEC — making-up by volume of liquids Directive No 75/439/EEC — disposal of waste oils
1. »Rådets direktiv nr. 72/166/EØF af 24. april 1972, Kommissionens henstilling nr. 73/185/EØF af 15. maj 1973 og Kommissionens beslutning nr. 74/166/EØF af 6. februar 1974') om afskaffelse af kontrollen med det grønne kort ved grænserne mellem medlemsstaterne kan ikke fortolkes således, at de tillader sådanne nationale bestemmelser eller aftaler mellem nationale forsikringsbureauer eller disses med­lemmer, som er uforenelige med traktatens bestemmelser om konkurrence, etable­ringsret og fri udveksling af tjenesteydelser.«
"Council Directive No 72/166/EEC' of 24 April 1972, Commission Recommen­dation No 73/185/EEC2of 15 May 1973 and Commission Decision No 74/166/ EEC3 of 6 February 1974, which seek to abolish checks on the green card at frontiers between Member States, cannot be regarded as authorizing the existence of national provisions or agreements between national insurance bureaux or their members which are incompatible with the provisions of the Treaty relating to competition, the right of establishment and the freedom to provide services."
Dom af 9. juni 1977: sag 90/76, Van Ameyde/UCI, Sml. 1977, s. 1091, 1126 (For­slag: Reischl, s. 1127).
Judgment of 9 June 1977, Case 90/76, Van Ameyde ν UCI.
), der begge vedrører foderstoffers sammensætning, [sondrer dog] med hensyn til deres re­spektive anvendelsesområde... mellem på den ene side visse stoffer, som bevidst til­sættes disse stoffer for at ændre deres beskaffenhed i gunstig retning, og på den anden side uønskede stoffer, som uundgåeligt forekommer i disse foderstoffer,
Council Directive No 72/166/EEC of 24 April 1972 on the approximation of the laws of Member States relat­ing to insurance against civil liability in respect of the use of motor vehicles, and to the enforcement of the obliga­tion to insure against such liability (Official Journal.
Kommissionens henstilling nr. 73/185/EØF af 15. maj 1973 vedrørende de oprindelige medlemsstaters anven­delse af Rådet* direktiv af 24. april 1972 (EFT 1973 L 194, s. 13).
Commission Recommendation No 73/185/EEC of 15 May 1973 relating to the implementation by the origi­nal Member States of the Council Directive of 24 April 1972 (Official Journal 1973, L 194, p. 13).
3. »... også efter ikrafttrædelsen af harmoniseringsdirektiv 74/63 er [medlemssta­terne] beføjede til inden for rammerne af dette direktivs artikel 5 og under iagttagelse af de materielle og formelle betingelser, som direktivet angiver, midlertidigt at be­stemme, at visse stoffer, som, skønt de var kendt på direktivets udstedelsestids­punkt, ikke er opført på listen i bilaget til direktivet, skal anses for uønskede, så­fremt de foranstaltninger, der træffes, gælder for såvel nationale produkter som for produkter, der indføres fra andre medlemsstater.«
3. "... even after the entry into force of the harmonizing directive, Directive No 74/63, the Member States have, within the context of Article 5 of that directive and subject to the material and procedural requirements laid down therein, the pow­er provisionally to consider as undesirable certain substances which although known when that directive was adopted, do not appear in the list annexed thereto, provided that the measures adopted apply on identical terms to both national prod­ucts and to products imported from other Member States."
Dom af 8. november 1979: sag 251/78, Denkavit Futtermittel/Ernærings­, landbrugs­og skovbrugsministeren, Sml. 1979, s. 3369, 3389 (Forslag: Warner, s. 3397).
11.1 hand, the judicial authority of a Member State does not have that power in other circumstances in which Community law and procedures apply.
I artikel 6 i direktiv 64/54 om en tilnærmelse af medlemsstaternes lovgivning om konserveringsstoffer, som må anvendes i levnedsmidler, er det bestemt, at det ikke berører de nationale retsforskrifter om nisin, og det tillades således indirekte, at medlemsstaterne på det pågældende område bevarer muligheden for at udøve et skøn inden for de grænser, der fremgår af de generelle bestemmelser i traktatens arti­kel 36.
By providing, in Article 6, that it is not to affect national provisions concerning nisin, Council Directive No 64/54/EEC on the approximation of the laws of the Member States concerning the preservatives authorized for foodstuffs intended for human consumption allows the Member States by implication to retain a certain dis­cretion in the matter, to be exercised within the limits laid down by the general provi­sions of Article 36 of the Treaty.
Dom af 5. februar 1981 : sag 53/80, Anklagemyndigheden/Kaasfabriek Eyssen, Sml. 1981, s. 409, jfr. s. 422 (Forslag: Warner, s. 424).
Judgment of 5 February 1981, Case 53/80, Officier van Justitie ν Kaasfabriek Eyssen, [1981] ECR 409, cf. p.422 (Opinion: Warner, p. 424).
På det nuværende stadium i tilnærmelsen af lovgivningerne om konserverings­stoffer har medlemsstaterne ikke pligt til at tillade anvendelse i levnedsmidler afalle de stoffer, som er tilladt ifølge direktiv 64/54.
At the present stage in the approximation of legislation in the field of preserva­tives, Member States are not bound to authorize for use in foodstuffs all the sub­stances the use of which is permitted by Directive 64/54/EEC.
De har bevaret en vis frihed til at fast­sætte deres egne regler for tilsætning af konserveringsstoffer i levnedsmidler på to betingelser, nemlig dels at et konserveringsstof, der ikke er opført i listen i direkti­vets bilag, ikke kan tillades, dels at anvendelse af et konserveringsstof, som er op­ført heri, ikke må forbydes fuldstændigt, undtagen i særlige tilfælde af teknologisk nødvendighed.
They have retained a certain discretion to determine their own rules concerning the addition of preservatives to foodstuffs, subject to the twofold condition that no preservative may be authorized unless it appears in the list annexed to the directive and that the use of a preservative which is listed there may not be totally prohibited except in spe­cial cases where there is no technological necessity.
En privat, der retsforfølges for at have anvendt et konserveringsmiddel i visse lev­nedsmidler, kan i denne situation ikke påberåbe sig bestemmelserne om dette stofs tilladelighed i direktiv 64/54, når den gældende nationale lovgivning tillader anven­delse af dette konserveringsstof i andre levnedsmidler.
In these circumstances, an individual who is prosecuted for using sorbic acid in cer­tain foodstuffs intended for human consumption cannot rely upon the provisions of Directive 64/54/EEC authorizing the use of that preservative if the applicable na­tional legislation permits the use thereof in other foodstuffs intended for human con­sumption.
1. »...[traktatens artikler 104­109], som omhandler den globale betalingsbalance og derfor vedrører samtlige valutabevægelser, [må] anses for at have væsentlig betydning for gennemførelse af den fri udveksling af varer, tjenesteydelser og kapital, som er af grundlæggende betydning for virkeliggørelsen af det fælles marked.
The provisions of Articles 104 to 109 of the Treaty, which are concerned with the overall balance of payments and which for that reason relate to all monetary move­ments, must be considered essential for the purpose of attaining the free movement of goods, services and capital which is of fundamental importance for the attainment of the common market.
Dom af 23. november 1978: sag 7/78, Anklagemyndigheden/Thompson, Sml. 1978, s. 2247, 2273 (Forslag: Mayras, s. 2276).
Judgment of 23 November 1978, Case 7/78, R. ν Thompson, [1978] ECR 2247, cf. p.2274 (Opinion: Mayras, p. 2277).
2. »Traktatens artikler 104ff. har ikke til formål at undtage bankerne fra traktatens konkurrenceregler. Disse bestemmelser, der udgør kapital 2, 'Betalingsbalancen', i traktatens Afsnit II, angiver blot det nødvendige i, at medlemsstaterne indbyrdes samordner den økonomiske politik, og forudsætter med henblik herpå et samarbejde mellem medlemsstaternes kompetente myndigheder og centralbanker, for at lette virkeliggørelsen af traktatens mål.«
They appear in Chapter 2 of Title II of the Treaty, which concerns 'Balance of payments', and are restricted to stipulating that there must be coordination between the Member States on economic policy, and to that end they provide for collaboration between the appropriate national administra­tive departments and the central banks of the Member States in order to attain the ob­jectives of the Treaty."
Dom af 11. november 1981: sag 203/80, Casati, Sml. 1981, s. 2595, 2617 (Forslag: Capotorti, s. 2621).
Judgment of 11 November 1981, Case 203/80, Casati. [1981] ECR 2595, 2617 (Opinion: Capotorti, p.2621).
Bestemmelserne forpligter derimod ikke staterne til at tillade ind­og udførsel af pengesedler i forbindelse med erhvervsmæssige transaktioner, når så­danne overførsler ikke er påkrævet af hensyn til de frie varebevægelser. Denne form
However, those provisions do not require the Member States to authorize the importation and exportation of bank notes for the performance of commercial transactions, if such transfers are not necessary for the free movement of goods.