natgillin/translations-raw huggingface dataset:
Med udstedelsen af direktiverne 80/217 og 80/1095 har fællesskabslovgiver blot villet fastsætte de sundhedsmæssige og forebyggende foranstaltninger, som medlemsstaterne er forpligtet til at træffe for at forebygge og for at udrydde klassisk svinepest på deres område.
Nor can the principle of compensating owners whose animals have been slaughtered in the context of measures to control classical swine fever be inferred from Article 2(l)(f) of Decision 80/1097, referred to by the national court in its questions, or from comparable provisions in the Community rules on control of animal diseases.
Flip og Verdegem har heroverfor anført, at den kongelige anordning af 10. september 1981 skal fortolkes i lyset af fællesskabsbestemmelserne om bekæmpelse af svinepest, navnlig i lyset af bestemmelserne i artikel 2, stk. 2, litra f), i Rådets beslutning 80/1097/EØF af 11. november 1980 om en finansiel aktion fra Fællesskabets side med henblik på udryddelse af afrikansk svinepest på Sardinien, hvorefter planer for udryddelse af svinepest skal omfatte »øjeblikkelig og fuldstændig erstatning til ejere, hvis svin er blevet slagtet i forbindelse med gennemførelse af planen«.
Those rules do not provide for a system of compensation which differs according to the nationality of the owners whose animals have been slaughtered since, as has been stated above, they do not regulate the compensation of those owners. Neither can the fact that certain Member States, in the context of the competence they retain, have adopted a system of compensation for those owners whereas other Member States have not done so constitute infringement of the rules of the Treaty.
Ved beslutning 80/1096 indføres der ganske vist en økonomisk støtte fra Fællesskabet til medlemsstater, som bl.a. har haft udgifter til erstatning til ejere, hvis dyr er blevet slået ned og destrueret som led i foranstaltninger til bekæmpelse af klassisk svinepest.
Finally, the fact that the Community has prescribed total or partial compensation for owners of animals slaughtered in order to control animal diseases other than classical swine fever breaches neither the principle of non discrimination nor even the principle of equal treatment laid down in Article 40(3) of the Treaty, since the situations at issue are objectively different.
De har anført, at denne bestemmelse må anses for at være stiltiende indeholdt i den nævnte beslutning 88/529, og at den nationale ret skal tage hensyn til den ved fortolkningen og anvendelsen i det foreliggende tilfælde af den kongelige anordning af 10. september 1981.
Furthermore, as is apparent from the second and third recitals of its preamble, it is designed to reinforce national measures taken against that disease in a particular region of the Community in order to ensure its total and urgent eradication.
De har gjort gældende, at såfremt erstatningsprincippet i artikel 2 i beslutning
In that context, immediate and total compensation for owners whose pigs are slaughtered or destroyed may be seen as an important or even decisive element in controlling the disease because it encourages the elimination
Et princip om erstatning til ejere, hvis dyr er blevet slået ned som led i foranstaltninger til bekæmpelse af klassisk svinepest, kan heller ikke udledes af bestemmelserne i artikel 2, stk. 1, litra f), i beslutning 80/1097, som nævnes af den forelæggende ret i dens spørgsmål, eller af tilsvarende bestemmelser i fællesskabslovgivningen om bekæmpelse af husdyrsygdomme.
The applicable Community rules on control of classical swine fever must be interpreted as not requiring Member States to provide for a system of compensation for owners whose pigs have been slaughtered by order of the national authorities.
Fællesskabsbestemmelserne om bekæmpelse af klassisk svinepest er ikke i strid med forbuddet mod forskelsbehandling i den nævnte artikel.
Examination of the Community rules on the matter has not revealed any factor of such a kind as to affect their validity.'
I mangel af fællesskabsbestemmelser herom henhører spørgsmål om erstatning til ejere, hvis svin er blevet slået ned efter de nationale myndigheders bestemmelse som led i
'Commission Decision 88/529/EEC of 7 October 1988 approving the plan for the eradication of classical swine fever presented by the Kingdom of Belgium must be interpreted as meaning that the Belgian State is not obliged to provide total and immediate compensation in every case to owners of pigs slaughtered under that plan;
Endelig er den omstændighed, at Fællesskabet har foreskrevet, at der skal betales fuld eller delvis erstatning til ejere af dyr, der slås ned for at bekæmpe andre husdyrsygdomme end klassisk svinepest, heller ikke en tilsidesættelse af forbuddet mod forskelsbehandling eller af ligebehandlingsprincippet i traktatens artikel 40, stk. 3, da de pågældende situationer er objektivt forskellige.
Consideration of Council Directive 80/1095/EEC of 11 November 1980 laying down conditions designed to render and keep the territory of the Community free from classical swine fever and of Commission Decision 88/529/EEC of 7 October 1988 has disclosed no factor of such a kind as to affect their validity.'
Domstolen besvarede de forelagte spørgsmål således :
Case C-4/94 BLP Groupe Pic ν Commissioners of Customs & Excise Tax 6 April 1995
Fællesskabsbestemmelserne om bekæmpelse af klassisk svinepest skal fortolkes således, at de ikke pålægger medlemsstaterne at indføre en erstatningsordning for ejere, hvis svin er blevet slået ned efter de nationale myndigheders bestemmelse.
Preliminary ruling (Value added tax - Interpretation of Article 2 of Directive 671227¡EEC and Article 17(2) of Directive 77/388/EEC — Deduction of input tax on goods or services relating to exempt transactions) (Fifth Chamber) harmonization of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment.
Gennemgangen af disse fællesskabsbestemmelser frembragt, der kan rejse tvivl om deres gyldighed*
Those questions were raised in proceedings between BLP Group pic and the Commissioners of Customs and Excise,
»Kommissionens beslutning 88/529/EØF af 7. oktober 1988 om godkendelse af den af Kongeriget Belgien forelagte plan for udryddelse af klassisk svinepest skal fortolkes således, at den belgiske stat ikke er forpligtet til i alle tilfælde at sikre, at der ydes en øjeblikkelig og fuldstændig erstatning til ejere, hvis svin er blevet slagtet som led i planen.
'Member States shall also grant to every taxable person the right to a deduction or refund of the value added tax referred to in paragraph 2 in so far as the goods and services are used for the purposes of:
Præjudiciel »Merværdiafgift —fortolkning af artikel 2 i direktiv 67 1227I EØF og artikel 17, stk 2, i direktiv 77/388/EØF —fradrag for indgående afgift betalt for goder eller tjenesteydelser med tilknytning til fritagne transaktioner* (Femte Afdeling)
In its VAT return for the period ending on 30 September 1991, BLP claimed to deduct the VAT paid on three invoices for professional services supplied to it by merchant bankers, solicitors and accountants respectively, in connection with the sale of the shares in Berg.
Indtægterne fra salget anvendtes til at afvikle BLP's gæld.
BLP appealed against that decision to the London Value Added Tax Tribunal, relying inter alia on Articles 17 and 19 of the Sixth Directive.
Ved beslutning af 14. december 1993 indgået til Domstolen den 6. januar 1994 har High Court of Justice, Queen's Bench Division, forelagt tre præjudicielle spørgsmål vedrørendefortolkningen af artikel 2 i Rådets første direktiv 67/227/EØF af 11. april 1967 om harmonisering af medlemsstaternes lovgivning om omsætningsafgifter og af artikel 17, stk. 2, i Rådets sjette direktiv 77/388/EØF af 17. maj 1977 om harmonisering af medlemsstaternes lovgivning om omsætningsafgifter — Det fælles merværdiafgiftssystem: ensartet beregningsgrundlag.
Moreover, if BLP's interpretation were accepted, the authorities, when confronted with supplies which, as in the present case, are not objectively linked to taxable transactions, would have to carry out inquiries to determine the intention of the taxable person. Such an obligation would be contrary to the VAT system's objectives of ensuring legal certainty and facilitating application of the tax by having regard, save in exceptional cases, to the objective character of the transaction in question.
Spørgsmålene er blevet rejst i forbindelse med en retssag mellem BLP Group plc og Commissioners of Customs and Excise.
The use in that provision of the words 'for transactions' shows that to give the right to deduct under paragraph 2 the goods or services in question must have a direct and immediate link with the taxable transactions and that the ultimate aim pursued by the taxable person is irrelevant in this respect.
Commissioners afslog anmodningen om fradrag, stort 39 845 UKL, med den begrundelse, at denne afhændelse af andele ifølge lovgivningen om omsætningsafgift udgjorde en fritagen transaktion.
However, that is a consequence of the fact that those services, whose costs form part of the undertaking's overheads and hence of the cost components of the products, are used by the taxable person for taxable transactions.
BLP anlagde sag ved London Value Added Tax Tribunal til prøvelse af denne afgørelse og påberåbte sig i den forbindelse især sjette direktivs artikel 17 og 19.
That interpretation is confirmed both by Article 2 of the First Directive and by Article 17(3)(c) of the Sixth Directive.
BLP er et selskab, som forvalter kapitalandele, og som leverer tjenesteydelser til en række handelsselskaber, der fremstiller varer til møbelog »gør-det-selv«-industrien.
In that respect it should be noted that a trader's choice between exempt transactions and taxable transactions may be based on a range of factors, including tax considerations relating to the VAT system. The principle of the neutrality of VAT,
I 1989 erhvervede BLP selskabskapitalen i det tyske selskab Berg Mantelprofilwerk GmbH (herefter benævnt
Article 2 of the First Directive states that only the amount of tax borne directly by the various cost components of a taxable transaction may be deducted.
Det bemærkes for det første, at sjette direktivs artikel 17, stk. 5, skal fortolkes i lyset af samme artikels stykke 5.
as defined in the case­law of the Court, does not have the scope attributed to it by BLP.
En sådan forpligtelse ville stride mod merværdiafgiftssystemets formål, som er at sikre retssikkerheden og at lette de handlinger, som er forbundet med afgiftens anvendelse, ved — bortset fra undtagelsestilfælde — at lægge vægt på den pågældende transaktions objektive karakter.
That the common system of VAT ensures that all economic activities, whatever their purpose or results, are taxed in a wholly neutral way, presupposes that those activities are themselves subject to VAT.
transaktioner, der ikke giver ret til fradrag I denne bestemmelse viser brugen af udtrykket »benyttes til«, at fradragsretten efter stk. 2 forudsætter, at de omhandlede goder eller tjenesteydelser har en direkte og umiddelbar tilknytning til de afgiftspligtige transaktioner, og at det endelige mål, som den afgiftspligtige søger at opnå, er uden betydning.
Sixth Directive applies, that provision presupposes that the goods or services have been used by the taxable person both for transactions in respect of which there is a right to deduct and for transactions where there is no such right. In the present case, however, the services in question were used for an exempt transaction.
Det er korrekt, at en virksomhed, hvis aktiviteter er momspligtige, har fradragsret for afgiften på tjenesteydelser ydet af revisorer eller juridiske rådgivere i forbindelse med den afgiftspligtige persons afgiftspligtige transaktioner, og at BLP, hvis selskabet havde besluttet af optage et banklån for at tilgodese samme formål, ville have haft fradragsret for momsen af de tjenesteydelser fra en økonomisk rådgiver, som ville være nødvendige på grund af lånet. Dette er imidlertid en følge af den omstændighed, at sidstnævnte tjenesteydelser — hvis omkostninger indgår i virksomhedens generelle udgifter og således i produkternes priselementer - af den afgiftspligtige person benyttes til gennemførelse af afgiftspligtige transaktioner.
'Article 2 of the First Council Directive 671227¡EEC of 11 April 1967 on the harmonization o f legislation of Member States concerning turnover taxes and Article 17 of the Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment, must be interpreted as meaning that, except in the cases expressly provided for by those directives, where a taxable person supplies services to another taxable person who uses them for an exempt transaction, the latter person is not entitled to deduct the input VAT paid, even if the ultimate purpose of the transaction is the carrying out of a taxable transaction.'
Det fremgår af denne bestemmelse, at direktivet kun undtagelsesvist tillader fradrag af moms for goder eller tjenesteydelser, der er anvendt til fritagne transaktioner.
That applies even if the exempt transaction was treated as an "incidental financial transaction" and its purpose and result were to raise money for the discharge of the entire indebtedness of the other taxable person.'
Imidlertid er de omhandlede tjenesteydelser i den foreliggende sag blevet benyttet til en fritagen transaktion.
Case C-310/93 Ρ BPB Industries pic and British Gypsum Ltd ν Commission of the European Communities Competition
»Artikel 2 i Rådets første direktiv 67/227/EØF af 11. april 1967 om harmonisering af medlemsstaternes lovgivning om omsætningsafgifter og artikel 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 — bortset fra de i direktiverne udtrykkeligt fastsatte tilfælde — at når en afgiftspligtig person leverer tjenesteydelser til en anden afgiftspligtig person, der benytter disse til en fritagen transaktion, har sidstnævnte ikke fradragsret for indgående moms, heller ikke når den fritagne transaktions endelige formål er gennemførelsen af en afgiftspligtig transaktion.*
By application lodged at the Registry of the Court of Justice on 8 June 1993, BPB and British Gypsum ('BG') brought an appeal against the judgment of 1 April 1993 in Case T-65/89 in which the Court of First Instance dismissed their application for annulment of Commission Decision 89/22/EEC of 5 December 1988 relating to a proceeding under Article 86 of the EEC Treaty.
»Når en afgiftspligtig person udfører tjenesteydelser for en anden afgiftspligtig person, som benytter dem til en afgiftsfri transaktion, således at de indgår i prisen for denne transaktion, må indgående afgift på disse tjenesteydelser anses for anvendt til en transaktion, som er fritaget for afgift, jf. sjette direktivs artikel 17, og kan - med forbehold af undtagelserne i det fælles merværdiafgiftssystem — ikke fradrages.
The appellants do not deny that the Court of First Instance could, without infringing the principle of observance of the rights of the defence, hold that the Commission is not obliged to disclose internal documents and other confidential information.
Det samme gælder, hvis den afgiftsfri transaktion er blevet behandlet som en 'finansiel bitransaktion', og transaktionens formål eller resultat var at rejse penge til dækning af hele den anden afgiftspligtiges gæld.«
They merely allege that the Court of First Instance misapplied that principle when it considered that the documents referred to fell within the specified categories of documents not to be disclosed or, at the very least, failed to give sufficient reasons for that finding.
Sag C-310/93 Ρ BPB Industries plc og British Gypsum Ltd / Kommissionen for De Europæiske Fællesskaber Konkurrence
The appellants maintained before the Court of First Instance that the Decision should be annulled since the Commission had failed to disclose to them all the relevant documents which were in its possession, to their considerable detriment.
»Konkurrence — misbrug af dominerende stilling — eksklusive indkøbsaftaler — bonus for loyalitet —påvirkning af samhandelen mellem medlemsstater — ansvar for overtrædelsen*
In support of their plea the appellants state, first, that the Court of First Instance wrongly held that the Commission complied with its obligation to make available all documents, whether in their favour or otherwise, in its files which were not of a confidential nature.
(Sjette Afdeling) deres påstand om annullation af Kommissionens beslutning 89/22/EØF af 5. december 1988 angående en procedure om anvendelse af EØF-traktatens artikel 86.
It must therefore be determined whether the Court of First Instance was entitled to find that the documents not disclosed fell within the categories of documents which the Commission may legitimately refuse to disclose by reason of their confidential nature.
Ved appelskrift indleveret til Domstolens Justitskontor den 8. juni 1993 har BPB Industries plc og British Gypsum Ltd (herefter benævnt »BPB« og »BG«) iværksat appel af den af Retten i Første Instans afsagte dom af 1. april 1993 (sag T/65/89), hvori Retten underkendte
Thirdly, the appellants criticize the Court of First Instance for having upheld the Commission's non-disclosure of certain documents on the sole and inadequate ground that if they had been disclosed, retaliatory measures might have been taken against the supplier of the information.
kategorier, som der ikke kan gives indsigt i, eller i hvert fald for derved, at den ikke gav en tilstrækkelig begrundelse for denne opfattelse.
refuse access to such documents on the ground that they were confidential.
Appellanterne foreholder under dette anbringende Retten, at den fandt, at Kommissionen under den administrative procedure havde overholdt retten til kontradiktion.
against competitors, suppliers or customers who have collaborated in the investigation carried out by the Commission.
Appellanterne havde for Retten gjort gældende, at beslutningen burde annulleres, eftersom Kommissionen ikke havde tilsendt dem samtlige relevante dokumenter, der var i dens besiddelse, og at denne undladelse havde skadet dem alvorligt.
That being so, it is clear that third-party undertakings which submit documents to the Commission in the course of its investigations and consider that reprisals might be taken against them as a result can do so only if they know that account will be taken of their request for confidentiality.
Appellanterne har endelig ikke for Retten beklaget sig over ikke at have fået tilsendt et dokument vedrørende klagepunkterne, men over, at de dokumenter, som de ikke har fået indsigt i, havde kunnet være nyttige for deres argumentation. De har hævdet, at kriteriet for ikke at give adgang til et dokument må være dets fortrolige karakter og ikke det forhold, at Kommissionen eventuelt kunne anvende det.
Finally, the appellants have acknowledged in their appeal that the reports of verifications relate to inspections carried out in third-party undertakings.
Appellanterne har dernæst anført, at Retten selv burde have efterprøvet de dokumenter, som indeholdtes i sagsmappen.
Advocate General Léger delivered his Opinion at the sitting of the Sixth Chamber on 13 December 1994.
Appellanterne har endelig kritiseret Retten for at have givet Kommissionen medhold i, at den ikke havde gjort appellanterne bekendt med visse dokumenter, blot fordi der eventuelt herefter ville blive truffet gengældelsesforanstaltninger over for dem, som havde givet oplysningerne.
'Dismiss the appeal, confirm the fines imposed and order the appellants to pay all the costs, including those of the interveners.'
Det bemærkes dernæst, at appellanterne ikke har bestridt, at Retten uden at tilsidesætte princippet om overholdelse af retten til kontradiktion har kunnet antage, at Kommissionen ikke er forpligtet til at give adgang til interne dokumenter eller andre fortrolige oplysninger. Appellanterne har alene foreholdt Retten, at denne har tilsidesat dette princip derved, at den fandt, at de dokumenter, som er angivet i den appellerede doms præmis 33, hørte til de særlige
By application lodged on 30 May 1994, the Commission of the European Communities brought an action for a declaration that, by failing to adopt and bring into force the laws, regulations or administrative provisions necessary to comply with Council Directive 90/618/EEC which concern the coordination of laws, regulations and administrative provisions relating to direct insurance other than life assurance and by not informing the Commission thereof, the Kingdom of Spain has failed to fulfil its obligations under the Treaty.
alene, at dokumenter, der kan afsløre overtrædelser begået af tredjemænd, og som i øvrigt er irrelevante for sagen, naturligvis ikke kan være tilgængelig for appellanterne.
and the draft law was going through the Parliamentary stage, the Chambers were dissolved and general elections called; the result was that the draft law was lost and the legislative procedure had to begin again and has still not been completed,
For så vidt endelig angår undersøgelsesrapporterne har appellanterne under appelsagen erkendt, at disse omhandler undersøgelser, der er foretaget hos udenforstående virksomheder.
It states merely that a 'Draft law amending the legislation concerning private insurance' had been prepared by the Directorate General for Insurance, but when the timelimit for introducing amendments in the Senate expired
Hertil bemærkes
The Court:
Appellanterne betaler sagens omkostninger, herunder intervenientens.*
Ordered the Kingdom of Spain to pay the costs.'
Generaladvokat P. Léger fremsatte forslag til afgørelse i retsmødet fSjette Afdeling) den 13. december 1994.
Advocate General Jacobs delivered his Opinion at the sitting of the Sixth Chamber on 9 March 1995.
Han foreslog følgende afgørelse :
He proposed that the Court should:
»Appellen forkastes, de pålagte bøder opretholdes, og sagsøgerne tilpligtes at betale sagens omkostninger, herunder intervenienternes.«
'(1) declare that Spain has failed to fulfil its obligations under the Treaty by not adopting and bringing into force the provisions necessary to implement Council Directive 90/618/EEC;
Sag C-147/94 Kommissionen for De Europæiske Fællesskaber / Kongeriget Spanien Fri bevægelighed for personer
Case T-141/89 Tréfileurope Sales SARL ν Commission of the European Communities Competition
Kongeriget Spanien bestrider ikke, at direktivet ikke er blevet gennemført.
(Competition - Infringement of Article 85 of the EEC Treaty)
Det hedder i domskonklusionen
It is used in almost all areas of reinforced concrete construction.
Kongeriget Spanien har ikke overholdt sine forpligtelser i henhold til EF-traktaten, idet det ikke inden for den fastsatte frist har vedtaget og sat de love og administrative bestemmelser i kraft, der ernødvendigefor at efterkomme Rådets direktiv 90/618/EØF af 8. november 1990 om ændring navnlig med hensyn til ansvarsforsikring for motorkøretøjer, af direktiv 73/239/EØF og direktiv 88/357/EØF, som begge angår samordning af love og administrative bestemmelser vedrørende direkte forsikringsvirksomhed bortset fra livsforsikring.
According to the Decision, the restrictions of competition derived from a set of agreements or concerted practices fixing prices and delivery quotas and sharing markets for welded steel mesh. Those agreements, according to the Decision, concerned different parts of the common market (the French, German or Benelux markets), but affected trade between Member States because undertakings established in various Member States participated in them.
Kongeriget Spanien betaler sagens omkostninger.*
The plea as to infringement of Article 85(1) of the Treaty
»1) fastslå, at Kongeriget Spanien ikke har overholdt sine forpligtelser i henhold til traktaten, idet det ikke har sat de bestemmelser i kraft, der er nødvendige for at efterkomme Rådets direktiv 90/618;
The applicant was fined FF 10 000 for participation in a cartel whose object and effect was to distort competition from the end of September 1983 to April 1984.