natgillin/translations-raw huggingface dataset:
Som anført af Kommissionen opstår de problemer, som er forbundet med indførelsen af præmieordningen, kun for de på tidspunktet for forordningernes ikrafttræden bestående kontraktforhold. Hvis kontrakterne er blevet indgået på et senere tidspunkt, har parterne nemlig kunnet tage hensyn til det tilfælde, hvor præmierettighederne er overdraget, uden at der er sket nogen overdragelse af bedriften.
First, Article 5a(4)(f) of Regulation No 3013/89 and Article 4e(5) of Regulation No 805/68 concern only the special problems linked to the transfer of premium rights by producers who do not own the land on which their holdings are situated and not those linked, in a more general way, to the reduction in the value of their land
Hverken artikel 13 og 15 i Kommissionens forordning (EØF) nr. 3567/92 af 10. december 1992 om gennemførelsesbestemmelser for individuelle lofter, nationale reserver og overdragelse af de rettigheder, som er fastsat i Rådets forordning (EØF) nr. 3013/89 om den fælles markedsordning for fåre- og gedekød, eller artikel 39 og 55 i Kommissionens forordning (EØF) nr. 3886/92 af 23. december 1992 om gennemførelsesbestemmelser for de præmieordninger, der er fastsat i Rådets forordning (EØF) nr. 805/68 om den fælles markedsordning for oksekød, og om ophævelse af forordning (EØF) nr. 1244/82 og (EØF) nr. 714/89, eller noget generelt fællesskabsretligt princip medfører pligt f or medlemsstaterne til at indføre en ordning for godtgørelse af det tab, som forvoldes ejere af landbrugsjord ved indførelse af en ordning for præmierettigheder, der er knyttet til producenterne af fåre-, gede- eller oksekød, selv ikke når retten til præmien overføres af de producenter, som ikke er ejere af den jord, hvorpå de udøver deres bedrift
Neither Articles 13 and 15 of Commission Regulation (EEC) No 3567/92 of 10 December 1992 laying down detailed rules for the application of the individual limits, national reserves and transfer of rights provided for in Council Regulation (EEC) No 3013/89 on the common organization of the market in sheepmeat and goat meat nor Articles 39 and 55 of Commission Regulation (EEC) No 3886/92 of 23 December 1992 laying down detailed rules for the application of the premium schemes provided for in Council Regulation (EEC) No 805/68 on the common organization of the market in beef and repealing Regulations (EEC) No 1244/82 and (EEC) No 714/89, nor any general principle of Community law require Member States to introduce a mechanism for compensating detriment caused to owners of agricultural land by the introduction of a system of premium rights linked to producers of sheepmeat, goatmeat or beef and veal, even where premium rights are transferred by producers who do not own the land on which they farm.
Gennemgangen af artikel 13 og 15 i førnævnte forordning nr. 3567/92 samt artikel 39 og 55 i førnævnte forordning nr. 3886/92 har intet frembragt, der kan anfægte disse bestemmelsers gyldighed«
Consideration of Articles 13 and 15 of Regulation No 3567/92, cited above, and of Articles 39 and 55 of Regulation No 3886/92, cited above, has disclosed no factor of such a kind as to affect their validity.'
Generaladvokat G. Cosmas fremsatte forslag til afgørelse i retsmødet (Tredje Afdeling) den 15. juni 1995.
Advocate General G. Cosmas delivered his Opinion at the sitting of the Third Chamber on 15 June 1995.
»Godtgørelse af told — (Første Afdeling)
Nor do the latter provisions in any way affect the interpretation and/or validity of Article 15 and Article 55 of the above Regulations Nos 3567/92 and 3886/92 respectively.
Sagsøgeren, hvis virksomhed i det væsentlige består i at vedligeholde lette fly til civil eller militær brug, har siden 1980 indført flyreservedele til Frankrig. I relation til den fælles toldtarif henhører de indførte varer under forskellige underpositioner afhængigt af, om de er bestemt til civil brug (fritaget for told) eller militær brug (pålægges told).
If a Member State, availing itself of the relevant power conferred upon it by Article 13 of Commission Regulation (EEC) No 3567/92 of 10 December 1992 and Article 39 of Commission Regulation (EEC) No 3886/92 of 23 December 1992, introduces a scheme providing for compensation for any losses suffered by a landowner by reason of the transfer of premium rights by the producer who farms the former's land, the rules of that scheme must be of a purely transitional nature, observe the principle that the premium right is linked to the person of the producer and be enacted within the bounds set by the general principles of Community law and, in particular, the principle of equality.'
En sådan bevilling er en betingelse for, at de af sagsøgeren anvendte reservedele på grund af deres anvendelse til »civile« formål kan indføres toldfrit.
Case T-346/94 France-aviation ν Commission of the European Communities Free movement of goods
De franske toldmyndigheder accepterede derfor i første omgang, at alle de af sagsøgeren indførte reservedele blev angivet som »civile«, uanset hvad de endeligt skulle bruges til, og der blev
(Repayment of customs duty — Audi alteram partem — Special situation) (First Chamber)
Direction générale meddelte endvidere sagsøgeren, at den under hensyn til sagens omstændigheder havde besluttet at forelægge ansøgningen om godtgørelse for Kommissionen for De Europæiske Fællesskaber, jf. artikel 13, stk. 1, i Rådets forordning (EØF) nr. 1430/79 af 2. juli 1979 om godtgørelse af eller fritagelse for import- eller eksportafgifter.
The imported goods come under various subheadings of the Common Customs Tariff depending on whether they are intended for civil use (in which case they are exempt from customs duty) or military use (in which case they are subject thereto).
Det fremgår af sagen, at de franske toldmyndigheder i 1988 meddelte sagsøgeren, at fremgangsmåden med at indføre reservedelene toldfrit og efterfølgende betale den skyldige afgift ikke var tilfredsstillende. Myndighederne henviste til det tilsagn, sagsøgeren havde givet ved årets begyndelse, om at oprette et edb-styret privat toldoplag, således at selskabet, når reservedele forlader dette toldoplag, kan angives til civil eller militær brug.
Previously, by letter dated 12 June 1990, the competent customs office had informed the applicant that the preferential customs treatment hitherto granted to it would be withdrawn from 1 July 1990 on the ground that it had not complied with its undertakings to set up the aforementioned customs warehouse in 1990.
Toldoplaget begyndte først at fungere fra 1. januar 1993, og ifølge sagsøgeren skyldes denne forsinkelse den »langsommelige sagsbehandling«.
As a result, the applicant was obliged to conduct all its import operations in free circulation and to pay the relevant customs duty immediately, including that on components which would ultimately be put to 'civil' use.
Forinden havde det pågældende toldkontor ved skrivelse af 12. juni 1990 meddelt sagsøgeren, at den særlige toldbehandling, der havde været gældende for selskabet, ikke længere fandt anvendelse fra 1. juli 1990, idet det ikke havde overholdt forpligtelsen til fra 1990 at etablere det nævnte toldoplag.
Following an initial application for repayment lodged by the applicant in October 1991, the regional director of customs responded by letter of 23 December 1991 by stating that 'repayment is authorized in principle', while specifying that some documentary evidence had still to be lodged for the purposes of verification by the competent department.
Sagsøgeren måtte derfor lade samtlige importerede varer overgå til fri omsætning og straks betale tolden for disse, herunder for de reservedele, der senere blev anvendt til civilt formål.
Subsequently, by letter dated 12 July 1993, the applicant applied to the customs administration for the repayment of the customs duty which it had paid in respect of imports carried out in 1990, 1991 and 1992 of components which had ultimately been fitted to civil aircraft.
Bestemmelsen findes i et kapitel omhandlende en række særlige rypetilfælde, hvor betingelserne for godtgørelse anses for opfyldt, eller hvor godtgørelse ikke kan ske.
It is common ground that when most of the components in question are imported it is impossible for the applicant to tell in advance to what use they will be put, that is to say, to indicate whether they will be fitted to civil or military aircraft.
Når der foreligger et af disse tilfælde, kan de nationale myndigheder træffe afgørelse om, hvorvidt der skal gives godtgørelse.
For that reason, it never obtained or applied for in respect of the components in question the written authorization prescribed by Article 3(1) of Commission Regulation (EEC) No 4142/87 of 9 December 1987 determining the conditions under which certain goods are eligible on import for a favourable tariff arrangement by reason of their end-use, on which the importation free of customs duty of components used by the applicant by reason of their 'civil' use is alleged to be dependent.
Når de nationale myndigheder derimod ikke er i stand til at træffe en sådan beslutning, og ansøgningen indeholder begrundelser, der kan gøre en godtgørelse berettiget, skal de forelægge sagen for Kommissionen til afgørelse. De sagsakter, der fremsendes til Kommissionen, skal indeholde alle de oplysninger, som er nødvendige for en fyldestgørende behandling af den forelagte sag.
In these circumstances, the French customs administration initially tolerated all components imported by the applicant, irrespective of their end-use, being declared as 'civil' subject to the periodical regularization ex post of the situation of components used for military purposes and hence subject to customs duty.
Sagsøgeren indgav den første ansøgning om godtgørelse i oktober 1991, og direktøren for den regionale toldmyndighed svarede herefter ved skrivelse af 23. december 1991, at »godtgørelse principielt kan finde sted«, men at der måtte fremsendes visse dokumenter med henblik på, at den kompetente tjenestegren kunne foretage kontrol.
By letter dated 4 January 1994, the Directorate-General of Customs and Indirect Taxes drew the applicant's attention to the fact that, at the time when the imports in question were entered for consumption, it did not have authorization qualifying it for the favourable end-use tariff arrangement with the result that the customs duty which it had paid was legally due under the provisions of Regulation No 4142/87.
Dernæst fremsatte sagsøgeren ved skrivelse af 12. juli 1993 over for toldmyndighederne ansøgning om godtgørelse af de afgifter, selskabet havde betalt for de reservedele, som var indført i 1990,1991 og 1992, og som efterfølgende var blevet monteret på civile fly.
The Directorate-General also informed the applicant that, in view of the particular circumstances of the case, it had decided to forward the application for repayment to the Commission of the European Communities pursuant to Article 13(1) of Council Regulation (EEC) No 1430/79 of 2 July 1979 on the repayment or remission of import or export duties.
Viser det sig, at de oplysninger, som medlemsstaten har fremsendt, er utilstrækkelige, kan Kommissionen anmode om supplerende oplysninger.
It appears from the case file that in 1988 the French customs administration informed the applicant that the practice of duty-free importation and paying the duty due by subsequent settlement did not appear satisfactory.
Beslutningen meddeles den pågældende medlemsstat, og på grundlag af denne beslutning træffer de nationale myndigheder afgørelse om ansøgningen (artikel 908).
It pointed out that the applicant had undertaken in early 1988 to set up a computerized private customs warehouse which would enable it to declare each component as being intended for civil or military use when it was taken out of store.
Den 18. juli 1994 vedtog Kommissionen beslutning REM 4/94, hvorefter der ikke i del
It was not until 1 January 1993 that the customs warehouse was set up, the slowness being attributed by the applicant to the 'administrative delays' described above.
Ved skrivelse af 4. januar 1994 meddelte direction générale des douanes et droits indirects sagsøgeren, at da de omhandlede varer overgik til fri omsætning, havde selskabet ikke den bevilling, som kræves som betingelse for adgang til toldlempelse ved indførsel af varer med et særligt
By letter dated 4 February 1994, the French Ministry for the Budget transmitted the applicant's case to the Commission in accordance with the procedural rule set out in Article 905 of Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code. That provision
foreliggende tilfælde kan ske godtgørelse af indførselsafgifterne:
When faced with one of those situations, the national authorities are competent to decide whether or not to grant repayment.
Kommissionen meddelte beslutningen til de franske myndigheder, som ved skrivelse af 13. august 1994 orienterede sagsøgeren herom og om de væsentlige begrundelser, der er anført i beslutningen.
In this connection, the Commission maintains that the applicant's right to be heard was complied with in so far as the procedure at issue enabled the applicant to put all its arguments to the French authorities and its case, which was transmitted by those authorities, was available both to the group of experts and to the Commission.
Påstanden om annullation af beslutningen tager hensyn til de oplysninger, som de nationale myndigheder har fremsendt.
Should it be found that the information supplied by the Member State to the Commission is insufficient, the Commission may ask for additional information to be supplied.
Der henvises herved til, at Kommissionen ifølge artikel 905, stk. 2, i forordning nr. 2454/93, kan anmode den pågældende medlemsstat om supplerende oplysninger.
After consulting a group of experts composed of representatives of all Member States meeting within the framework of the Committee on Duty Free Arrangements to consider the case in question, the Commission decides whether or not the special situation which has been considered justifies repayment (Article 907).
Det må derfor undersøges, om Kommissionen i dette tilfælde skulle have anmodet om supplerende oplysninger for at sikre, at sagsøgeren fik lejlighed til at udtale sig, på den måde, at selskabet over for de franske myndigheder fremkom med yderligere forklaringer, som herefter blev fremsendt til Kommissionen.
The decision has to be notified to the Member State concerned and it is on the basis of that decision that the national authorities are to decide on the application of the person concerned (Article 908).
Anbringendet om kontradiktionsprincippet
The Commission notified that decision to the French administration, which, by letter dated 13 August 1994, informed the applicant of the decision and its main grounds.
Det bemærkes indledningsvis, at den administrative procedure, der førte frem til vedtagelsen af den anfægtede beslutning, omfattede forskellige led, hvoraf nogle fandt sted på nationalt niveau, idet sagsøgeren til de franske myndigheder indgav ansøgningen om godtgørelse vedlagt dokumentation, mens andre fandt sted på fællesskabsniveau, idet de franske myndigheder undersøgte sagen og fremsendte denne til Kommissionen, som efter udtalelse fra en ekspertgruppe afslog ansøgningen om godtgørelse.
In this regard, the Court finds that the applicant's right to be heard in a procedure such as that to which these proceedings relate must actually be secured in the first place in the relations between the person concerned and the national administration.
Kommissionen har på denne baggrund anført, at sagsøgeren har haft lejlighed til at udtale sig, idet selskabet under proceduren har kunnet fremføre sine synspunkter over for de franske myndigheder, og de sagsakter, som disse fremsendte, var til rådighed både for ekspertgruppen og Kommissionen.
Regulation No 2454/93 provides only for contacts to take place between the person concerned and the administration, on the one hand, and between the administration and the Commission, on the other.
Det må i det foreliggende tilfælde fastslås, at de sagsakter, de franske myndigheder har fremsendt til Kommissionen, omfatter en skrivelse af 12. juli 1993 fra sagsøgeren til toldmyndighederne, hvori selskabet omtaler vanskelighederne i forbindelse med etablering af toldoplaget og »bekræftelsen« på en eventuel godtgørelse af told, der var betalt i 1990 og 1992.
Although that legislation does not provide for direct contacts between the Commission's departments and the person concerned, it does not necessarily mean that the Commission may deem itself satisfied in every case where an application for repayment has been brought before it with the information transmitted to it by the national administration.
Korrespondancen mellem sagsøgeren og de franske toldmyndigheder vedrørende disse to spørgsmål findes imidlertid ikke i sagsakterne.
Suffice it to say, in this connection, that Article 905(2) of Regulation No 2454/93 provides that the Commission may ask the Member State concerned to supply additional information.
Kommissionen har således truffet den anfægtede beslutning på et ufuldstændigt grundlag.
Consequently, the Court should consider whether in the instant case the Commission should have made such a request in order to ensure that the applicant's right to be heard was respected through the provision of additional explanations first provided by the applicant to the French administration and subsequently transmitted to the Commission.
Forordning nr. 2454/93 indeholder ikke bestemmelser om kontakt mellem den pågældende virksomhed og myndighederne eller mellem myndighederne og Kommissionen.
In this case, the applicant relies on the incompleteness of the case drawn up and
sig imod godtgørelse.
transmitted by the national authorities.
Det er hverken godtgjort eller gjort gældende, at dette medlem havde kendskab til alle sagens omstændigheder.
The applicant stated, in response to the measures of organization of procedure ordered by the Court, that it had not helped to draw up the case, did not have an opportunity of consulting it before it was transmitted and did not in fact ever consult it.
faktiske oplysninger, herunder de afgørelser, de franske myndigheder havde truffet, og de udtalelser, de var fremkommet med i forhold i sagsøgeren.
As far as the instant case is concerned, the Court finds that the case transmitted to the Commission by the French authorities contains a letter sent by the applicant on 12 July 1993 to the customs administration in which it refers to the difficulties in setting up its customs warehouse and to 'confirmation' of the possible repayment of customs duty paid between 1990 and 1992.
Endvidere bemærkes, at det er uden betydning, at også det franske medlem af ekspertgruppen -som Kommissionen har fremhævet — inden vedtagelsen af den anfægtede beslutning udtalte
Yet the correspondence exchanged between the applicant and the French customs administration on those two points is not incorporated in the case.
Det hedder i domskonklusionen :
It appears therefore that the Commission took the contested decision on the basis of an incomplete case.
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 skal fortolkes således:
In so far as the Commission contemplated diverging from that position and rejecting the application for repayment on the ground that the applicant was even guilty of 'obvious negligence' — the adjective Obvious' having been expressly added by Regulation No 3069/86 -, it had a duty to arrange for the applicant to be heard by the French authorities.
Præjudiciel — Potymeles Protodikeio —fortolkning af artikel 25ff. i direktiv 77/91/EØF: Rådets andet direktiv om samordning af de garantier, der kræves i medlemsstaterne af de i artikel 58, stk. 2, i traktaten nævnte selskaber til beskyttelse af såvel 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
Such a decision on the degree of negligence involved a complex legal appraisal which could be effected only on the basis of all the relevant facts, including the decisions and statements of the national administration vis-à-vis the applicant.
Generaladvokat G. Tesauro fremsatte forslag til afgørelse i retsmødet (Domstolens plenum) den 9. november 1995.
Moreover, the fact that, as the Commission pointed out, even the French member of the group of experts consulted before the contested decision was adopted came out against repayment is irrelevant.
»Artikel 25, stk. 1, og artikel 29, stk. 3, i Rådets andet direktiv 77/91/EØF af 13. december 1976 om samordning af de garantier, der kræves i
It has not been proven or even argued that that member was aware of all the circumstances of the case.
Endvidere kan aktionærernes udnyttelse af de rettigheder, de tillægges ved direktiv, ikke af de nationale domstole anses for misbrug, idet den omhandlede bestemmelse derved ikke ville have noget indhold.
It follows that the contested decision was adopted by means of an administration procedure in which the applicant's right to be heard was infringed.
Han har foreslået spørgsmålene således:
Orders the Commission to pay the costs.)
»1) Ved anvendelsen af Rådets forordning (EØF) nr. 2051/74 af 1. august 1974 om en toldordning for visse varer med oprindelse i og indført fra Færøerne og af Kommissionens forordning (EØF) nr. 3184/74 af 6. december 1974 om definitionen af begrebet "varer med oprindelsesstatus' og om metoderne for administrativt samarbejde vedrørende anvendelse af toldordningen for visse varer med oprindelse på og indført fra Færøerne skal de fællesskabsretlige regler om bevisbyrde og beviskrav til varernes oprindelsesstatus anvendes.
Preliminary ruling — Pofymeles Protodikeio — Interpretation of Art. 25 et seq. of Directive 77/91/EEC: Second Council Directive on coordination of safeguards which, for the protection of the interests of members and others, are required by Member States of companies within the meaning of the second paragraph of Article 58 of the Treaty, in respect of the formation of public limited liability companies and the maintenance of their capital the application is precluded of national legislation which, in order to ensure the recovery and continuing activity of banks constituted in the form of public limited companies which, as a result of their indebtedness, find themselves in exceptional circumstances, allows their capital to be increased by administrative measure and without a resolution of the general meeting; and the mere exercise by shareholders of the right granted to them by Community law cannot, without those provisions being rendered nugatory, be described by the national court as abusive;
Der er tale om følgende regler:
Advocate General G. Tesauro delivered his Opinion at the sitting of the Full Court on 9 November 1995.
Bevisbyrden for varernes oprindelsesstatus påhviler i forhold til toldmyndighederne eksportøren og i forhold til importstaten den, der gennemfører importformaliteterne;
He proposed that the Court should reply as follows: publication in daily newspapers of an offer of subscription on a preemptive basis and of the time-limit for exercising that right does not amount to informing the shareholders in writing.'