natgillin/translations-raw huggingface dataset:
Sagsøgeren ville, efter at have etableret sin centrale ledelse i Nederlandene, blive pålagt nederlandsk selskabsskat, men de påtænkte foranstaltninger ville kun medføre beskatning af eventuelle kapitalgevinster, der opstod efter overførslen af sagsøgerens skattemæssige hjemsted.
Declares that by restricting, by Order No 95 of 16 March 1984, the quantity of beer and soft drinks which may be marketed by a single producer in non-approved containers to 3 000 hectolitres a year, the Kingdom of Denmark has failed, as regards imports of those products from other Member States, to fulfil its obligations under Article 30 of the EEC Treaty;
Denne tvist foranledigede den nationale domstol til at stille en række præjudicielle spørgsmål.
He concluded as follows: 'In my view, the Commission is entitled to the declaration it seeks and to its costs of these proceedings. '
Det første spørgsmål
Free movement of goods
Det første spørgsmål gik ud på, om Traktatens artikler 52 og 58 giver et selskab, der er stiftet i henhold til lovgivningen i en medlemsstat, og som også har sit hjemsted dér, ret til at overføre sin centrale ledelse til en anden medlemsstat.
The Pretore (Magistrate) of Bolzano referred to the Court for a preliminary ruling two questions on the interpretation of Articles 30 and 36 of the Treaty with a view to determining the compatibility with Community law of domestic legislation which prohibited the sale of pasta products made from common wheat or a mixture of common wheat and durum wheat.
I bekræftende fald spurgte den nationale domstol endvidere, om oprindelsesmedlemsstaten kan gøre denne ret betinget af en national tilladelse, hvis udstedelse er afhængig af selskabets skatteforhold.
The questions were raised in proceedings between the Unità Sanitaria Locale (Local Health Authority), on the one hand, and, on the other, a German manufacturer, Drei Glocken, and an Italian retailer, Kritzinger.
Sagsøgeren gjorde gældende, at Traktatens artikel 58 udtrykkeligt giver de selskaber, den omhandler, samme ret til at have sin primære etablering i en anden medlemsstat som den, der i henhold til artikel 52 gælder for fysiske personer.
Drei Glocken exported to Italy pasta products made from a mixture of common wheat and durum wheat, which were resold by Kritzinger.
Det Forenede Kongeriges regering gjorde gældende, at Traktatens bestemmelser ikke giver selskaber en generel ret til at flytte deres centrale ledelse og kontrol fra en medlemsstat til en anden.
Article 29 of the Italian Law on pasta products required that only durum wheat should be used for the industrial production of dry pasta products. Articles 30 and
Kommissionen fremhævede, at på fællesskabsrettens nuværende stadium fastsættes de betingelser, på hvilke et selskab kan overføre sit hjemsted fra en medlemsstat til en anden, stadig i den nationale lovgivning i den medlemsstat,
The judgment of the same date in Case 90/86, Criminal proceedings against G. Zoni, is identical to that in Case 407/85.
Alle lovgivningerne giver mulighed for at opløse et selskab i en medlemsstat og genoprette dette i en anden.
Article 36 of the Law prohibited the sale in Italy of pasta products not conforming with the Law and Article 50 made that prohibition applicable to imported pasta products.
Kommissionen mente, at i de tilfælde, hvor en flytning af den centrale ledelse er mulig i henhold til den nationale lovgivning, er retten til at overføre hjemstedet til en anden medlemsstat en ret, der er beskyttet ved Traktatens artikel 52.
In support of their actions, Drei Glocken and Kritzinger claimed that the application of Article 29 of the Law on pasta products to imported pasta products was incompatible with Article 30 of the Treaty.
Domstolen bemærkede, at etableringsfriheden er et af Fællesskabets grundlæggende principper, og at de bestemmelser i Traktaten, der garanterer denne frihed, har haft direkte virkning siden overgangsperiodens udløb. Disse bestemmelser sikrer retten til at etablere sig i en anden medlemsstat, ikke blot for fællesskabsborgere, men også for de selskaber, der defineres i artikel 58.
Accordingly, the national court submitted two questions relating essentially to the compatibility with Articles 30 and 36 of the Treaty of the extension to imported products of a prohibition of the sale of pasta products made from common wheat or a mixture of common wheat and durum wheat, of the kind contained in the Law on pasta products.
Den er heller ikke til hinder for en delvis eller endog fuldstændig overførsel af et britisk selskabs virksomhed til et nyoprettet selskab i en anden medlemsstat, i givet fald efter opløsning og dermed en afvikling af det britiske selskabs skatteregnskaber.
The Court had consistently held that in the absence of common rules, obstacles to the free movement of goods resulting from disparities between national rules on the composition of products had to be accepted, provided that those national rules, applying without distinction to domestic and imported products, were necessary in order to satisfy mandatory requirements such as consumer protection and fair trading.
Den kræver kun tilladelse fra skattemyndighederne, såfremt dette selskab under bevarelse af sin status som juridisk person og sin egenskab af britisk selskab ønsker at flytte sin centrale ledelse uden for Det Forenede Kongerige.
Nevertheless, the Court pointed out that such rules had to be proportionate to the objectives pursued and that if a Member State had available to it less restrictive means enabling it to achieve the same objectives it was under an obligation to use those means.
Domstolen bemærkede, at selskaber i modsætning til fysiske personer er enheder oprettet i henhold til en retsorden, og på fællesskabsrettens nuværende stadium en national retsorden. De eksisterer kun i kraft af de forskellige nationale lovgivninger, som er bestemmende for deres stiftelse og funktion.
The Court found that the prohibition on the sale of products made from common wheat or a mixture of common wheat and durum wheat constituted an obstacle to the importation of pasta products lawfully made from common wheat or a mixture of common wheat and durum wheat in other Member States.
I Traktaten er der taget hensyn til forskellene i de nationale lovgivninger. Ved definitionen i artikel 58 af, hvilke selskaber etableringsretten gælder for, har Traktaten faktisk sidestillet et selskabs vedtægtsmæssige hjemsted, hovedkontor og hovedvirksomhed som til— knytningsfaktor.
It was therefore necessary to establish whether that obstacle might be justified for reasons relating to the protection of public health within the meaning of Article 36 of the Treaty or mandatory requirements such as those mentioned above.
Under disse omstændigheder kan Traktatens artikler 52 og 58 ikke fortolkes således, at de giver nationale selskaber en ret til at overføre deres centrale ledelse og kontrol til en anden medlemsstat under opretholdelse af deres egenskab af selskaber i den medlemsstat, ifølge hvis lovgivning de er stiftet.
A general prohibition on the marketing of imported pasta products made from common wheat or a mixture of common wheat and durum wheat was therefore, in any event, contrary to the principle of proportionality and was not justified by reasons relating to the protection of public health within the meaning of Article 36 of the Treaty.
Den nationale domstols andet spørgsmål var, om bestemmelserne i Rådets direktiv 73/148 af 21. maj 1973 om ophævelse afrejse- og opholdsbegrænsninger inden for Fællesskabet for statsborgere i medlemsstaterne med hensyn til etablering og udveksling af tjenesteydelser giver et selskab ret til at overflytte sin centrale ledelse og kontrol til en anden medlemsstat.
The view was expressed that a prohibition on the sale of pasta products made from common wheat or a mixture of common wheat and durum wheat was necessary to protect consumers, to guarantee fair trading and, finally, to ensure that the common organization of the market in cereals was fully effective.
Domstolen udtalte, at det herved var tilstrækkeligt at henvise til, at direktivet ifølge sin titel og ordlyd kun vedrører fysiske personers rejse og ophold, og at direktivets bestemmelser efter deres indhold ikke egner sig til at anvendes analogt på juridiske personer.
It was already apparent from previous decisions of the Court that consumer protection could be provided by means which did not hinder the importation of products lawfully manufactured and marketed in other Member States, and in particular by compulsory labelling giving proper information as to the nature of the product.
Generaladvokat Marco Darmon fremsatte forslag til afgørelse den 7. juni 1988.
In the second place, it was contended that, in the case of pasta products made from common wheat or a mixture of common wheat and durum wheat, a list of the ingredients did not make it possible to ensure fair trading.
Han foreslog Domstolen at besvare de stillede spørgsmål således:
The Court rejected those arguments as well.
»— Overflytning til en anden medlemsstat af et selskabs hovedkontor kan være en form for udøvelse af etableringsretten, idet det fortsat tilkommer den nationale domstol at vurdere de faktiske omstændigheder, der giver grundlag for at afgøre, om en sådan overflytning er udtryk for selskabets reelle integration i modtagelsesstatens økonomiske virksomhed.
The Italian Government had in any event a less restrictive means at its disposal of ensuring fairness in commercial transactions.
— Et krav fra en medlemsstat om en forudgående tilladelse som betingelse for et selskabs etablering i en anden medlemsstat ved overflytning til denne af selskabets hovedkontor er i strid med fællesskabsretten.
By reserving the description ' pasta made from durum wheat meal ' for pasta made only from durum wheat, it would give Italian consumers an opportunity to express their preference for the products to which they were accustomed and to demonstrate their conviction that the price difference was indeed justified by a difference in quality.
- Fællesskabsretten er dog ikke til hinder for, at en medlemsstat på grund af et dér etableret selskabs etablering i en anden medlemsstat ved dettes overflytning af sit hovedkontor, pålægger selskabet at afvikle sine skatteforhold med
In the third place, it was contended that by providing a commercial outlet for growers, the Law on pasta products supplemented the common agricultural policy in the cereals sector, that policy being designed, on the one hand, to guarantee income for growers of durum wheat by the fixing of an intervention price for durum wheat at a level substantially higher than that fixed for common wheat,
henblik på den del af selskabsformen, der berøres af overflytningen, vurderet på dagen for denne.
and, on the other, to encourage them, by the grant of direct production aid, to grow durum wheat.
— Rådets direktiv 72/248/EØF gælder kun for fysiske personer«.
It was incumbent upon the Community to seek a solution to the common agricultural policy problem, and not upon a Member State.
Nederlandenes Raad van State havde forelagt to præjudicielle spørgsmål vedrørende fortolkningen af artiklerne 216, stk. 1, og 218 i akten vedrørende vilkårene for Kongeriget Spaniens og Republikken Portugals tiltrædelse af De Europæiske Fællesskaber (herefter benævnt tiltrædelsesakten).
'The extension to imported products of a prohibition on the sale of pasta products made from common wheat or a mixture of common wheat and durum wheat, of the kind contained in the Italian Law on pasta products, is incompatible with Articles 30 and 36 of the Treaty. '
Han blev ansat i Nederlandene, hvor han er omfattet af socialsikringsordningen samt af indkomstskatteordningen. Det skib, som Lopes da Veiga arbejder på, anløber regelmæssigt havne i Nederlandene, hvor han tilbringer sine ferier.
He proposed the following answer : ' Until such time as the Community has issued rules on the production and/or designation of pasta products, which take account in particular of the requirement of consumer protection, Article 30 of the EEC Treaty will not prevent the application of a law of a Member State which imposes the obligation to use exclusively durum wheat for the manufacture of pasta products intended to be marketed within that State. '
Et sådant formål indebærer imidlertid ikke, at man kan nægte portugisiske arbejdstagere, som allerede er beskæftiget på et af de gamle medlemsstaters territorium, at påberåbe sig bestemmelserne i afsnit II i forordning nr. 1612/68 om udøvelse af beskæftigelse og ligestilling.
Cwmbran Magistrates' Court, United Kingdom, referred to the Court for a preliminary ruling three questions on the interpretation of Articles 30 and 36 of the EEC Treaty in order to assess the compatibility with those provisions of national rules prohibiting trading on Sunday.
Domstolen bemærkede herefter, at den allerede havde fastslået, at Traktatens artikler 48-51 finder anvendelse på søtransportområdet, hvorved den således
Those questions were raised in proceedings between Torfaen Borough Council and B & Q pic, which operated do-it-yourself centres and garden centres.
indirekte anerkendte, at en medlemsstats statsborgere, der har arbejde på et skib, der er registreret i en anden af Fællesskabets medlemsstater, må betragtes som arbejdstagere i den i Traktaten forudsatte betydning, og at personer, som delvis eller midlertidigt udøver erhvervsmæssig beskæftigelse uden for Fællesskabets territorium, har status som arbejdstagere beskæftiget på en medlemsstats territorium, når arbejdsforholdet i retlig henseende kan stedfæstes på Fællesskabets territorium eller bevarer en tilstrækkelig snæver tilknytning hertil.
The Council alleged that B & Q had contravened Sections 47 and 59 of the United Kingdom Shops Act 1950 by causing its retail shop premises to be open for the serving of customers on Sunday other than for the transactions mentioned in the Fifth Schedule to that Act. According to that schedule only intoxicating liquors, certain foodstuffs, tobacco, newspapers and other products of everyday consump­tion could be sold in shops on Sundays.
Dette tilknytningskriterium må også finde anvendelse i det tilfælde, hvor en arbejdstager, der er statsborger i en medlemsstat, har fast arbejde som lønmodtager på et skib, der sejler under en anden medlemsstats flag.
Before the national court B & Q submitted that Section 47 of the Shops Act was a measure having an effect equivalent to a quantitative restriction within the meaning of Article 30 of the EEC Treaty and was not justified under Article 36 of the EEC Treaty or by virtue of any 'mandatory requirement'.
Det tilkommer den nederlandske ret at tage stilling til, om sagsøgerens arbejdsforhold har en tilstrækkelig snæver tilknytning til det nederlandske territorium.
The Council denied that argument and claimed that it applied to domestic and imported products alike and did not put imported products at any disadvan­tage.
Den forelæggende ret havde i sit spørgsmål anført, at sagsøgeren i hovedsagen ikke havde fået udstedt opholdsbevis med henblik på at udøve lønnet beskæftigelse på nederlandsk område. Hertil bemærkede Domstolen, at en arbejdstagers ret til at opholde sig på en medlemsstats område, ifølge Domstolens faste praksis, er en ret, som hviler på fællesskabsretlige bestemmelser uafhængigt af, om de kompetente myndigheder i en medlemsstat udsteder et opholdsbevis, der kun er rent konstaterende.
The national court found that in the instant case the ban on Sunday trading had the effect of reducing Β & Q's total sales, that approximately 10% of the goods sold by B & Q came from other Member States and that a corresponding reduction of imports from other Member States would therefore ensue. By its first question the national court sought to establish whether the concept of measures having an effect equivalent to quantitative restrictions within the meaning of Article 30 of the Treaty also covered provisions prohibiting retailers from opening their premises on Sunday if the effect of the prohibition was to reduce in absolute terms the sales of goods in those premises, including goods imported from other Member States.
Med sit andet spørgsmål ønskede Raad van State afgjort, om tiltrædelsesaktens artikel 218, såfremt det første spørgsmål besvares bekræftende, da skal fortolkes således, at artikel 4 i direktiv 68/360 også finder anvendelse på den i det første spørgsmål omhandlede portugisiske statsborger.
The Court stated first that national rules prohibiting retailers from opening their premises on Sunday applied to imported and domestic products alike. In principle, the marketing of products imported from other Member States was not therefore made more difficult than the marketing of domestic products.
Domstolen udtalte, at det er tilstrækkeligt at fastslå, at en portugisisk statsborger, som allerede på tidspunktet for Portugals tiltrædelse havde beskæftigelse på et af Fællesskabets gamle medlemsstaters territorium og som følge deraf i henhold til tiltrædelsesaktens artikel 216, stk. 1, kan påberåbe sig bestemmelserne i afsnit II i forordning nr. 1612/68, også kan påberåbe sig bestemmelserne i direktiv 68/360, når henses til ordlyden af direktivets artikel 1.
Next, the Court recalled that it had held, with regard to a prohibition of the hiring of video-cassettes applicable to domestic and imported products alike, that such a prohibition was not compatible with the principle of the free movement of goods provided for in the Treaty unless any obstacle to Community trade thereby created did not exceed what was necessary in order to ensure the attainment of the objective in view and unless that objective was justified with regard to Community law.
opholdsbevis for at kunne udøve en sådan virksomhed på denne stats territorium, såfremt arbejdsforholdet har en tilstrækkelig snæver tilknytning til denne medlemsstats territorium.
Such rules reflected certain political and economic choices in so far as their purpose was to ensure that working and non-working hours were so arranged as to accord with national or regional socio-cultural characteristics, and that, in the present state of Community law, was a matter for the Member States.
Generaladvokat Marco Darmon fremsatte forslag til afgørelse den 13. juli 1989.
The question whether the effects of specific national rules did in fact remain within that limit was a question of fact to be determined by the national court.
Gerechtshof, Haag, havde stillet ni præjudicielle spørgsmål vedrørende fortolkningen af en række bestemmelser i EØF-Traktaten om fri udveksling af tjenesteydelser og rækkevidden af en række almindelige fællesskabsretlige grundsætninger for at kunne tage stilling til, om nationale bestemmelser, som har til formål at forbyde spredning via kabel af radio- og tv-programmer udsendt fra andre medlemsstater — når disse programmer indeholder reklamer, der specielt er rettet til den nederlandske befolkning, eller undertekster på nederlandsk — er forenelige med fællesskabsretten.
In the event that the Court should nevertheless decide that such a rule is in principle a measure caught by Article 30, I propose in the alternative that the Court should answer the preliminary questions as follows: "Articles 30 and 36 of the Treaty do not preclude a national rule which prohibits retail premises from being open on Sunday for the sale of goods to customers, save in respect of certain specified articles, if the rule does not cause imported goods to be discriminated against or placed at an actual disadvantage compared with domestic goods and if any obstacles to intra-Community trade which may be caused by the
nederlandske stat vedrørende forbuddet mod reklamer og undertekster i Kabelregeling (26. juli 1984), som annoncørerne anså for at være i strid med EØF-Traktatens artikler 59 ff. samt med princippet om ytringsfrihed, der er garanteret i artikel 10 i den europæiske menneskerettighedskonvention.
application of that prohibition are not greater than is necessary for encouraging non-working activities and social contacts on a specified day which is already devoted to those purposes by a large part of the population. " '
- at programmet ikke indeholder reklamer, der specielt er rettet til den nederlandske offentlighed, - at programmet ikke indeholder nederlandske undertekster.«
By order of 17 December 1987, received at the Court on 25 January 1988, the Hessisches Finanzgericht referred two questions to the Court for a preliminary ruling on the interpretation of Article 5 and 6 of Regulation (EEC) No 802/68 of the Council on the common definition of the concept of the origin of goods.
Disse forbud gælder ikke det tilfælde, at ejeren af et kabelnet videresender programmer sendt via radiokæder.
Those questions were raised in proceedings between Brother International and the Hauptzollamt in relation to the post clearance recovery of certain anti-dumping duties.
Ifølge motiverne til Kabelregeling skal forbuddene mod reklamer og undertekster forhindre »indirekte indførelse i Nederlandene af et kommercielt teledistributionseller abonnements-tv, som udgør en illoyal konkurrence mod den nationale radiospredning og det nederlandske abonnements-tv, som skal udvikles«.
In 1984 and 1985 Brother International imported into the Federal Republic of Germany electronic typewriters from Taiwan which it declared to have originated in Taiwan.
Ifølge Omroepwet (radio- og fjernsynsspredningsloven) er retten til at udsende reklamer på de to nationale kanaler forbeholdt det offentlige organ for radio- og fjernsynsreklame (»Stichting Etherreclame«, STER).
Following an inspection carried out at Brother International's premises in September 1986 the German authorities concluded that the typewriters were to be regarded as originating in Japan and that in consequence they came within the scope of Council Regulation (EEC) No 1698/85 imposing a definitive anti­dumping duty on imports of electronic typewriters originating in Japan.
Annoncørerne anser de reklamemuligheder, som STER tilbyder dem, for at være for begrænsede.
The Hauptzollamt considered that Brother International's factory in Taiwan was a 'screwdriver factory' which did nothing other than unpack and assemble separate components.
Navnlig er den hyppighed, hvormed reklamer kan udsendes af STER, utilstrækkelig.
In its view such an operation did not amount to a substantial process economically justified determining origin.
De ønsker følgelig at kunne anvende de større muligheder, som udenlandske sendere af reklameprogrammer tilbyder dem, hvilket forbuddene mod reklamer og undertekster i Kabelregeling forhindrer dem i.
Even if the process were regarded as determining origin, in the Hauptzollamt's view anti-dumping duty should be imposed since the transfer of the final assembly from Japan to Taiwan was amply sufficient to justify the presumption that the sole object of the transfer was to avoid anti-dumping duties.
a) Spørgsmålet, om der er tale om tjenesteydelser i den i Traktatens artikler 59 og 60 forudsatte betydning
The first question from the national court sought essentially to establish the conditions on which the simple assembly of prefabricated components originating in a different country from that of assembly sufficed to confer on the resulting product the origin of the country where assembly had taken place.
Den nationale rets første spørgsmål gik ud på, om der er tale om en eller flere tjenesteydelser i den i Traktatens artikler 59 og 60 forudsatte betydning, når ejeren af et kabelnet etableret i en medlemsstat udsender tv-programmer, der tilbydes af
As the Court had already held, the process of assembly could be regarded as determining the origin where, from a technical point of view and having regard to
sendere etableret i andre medlemsstater, og som indeholder reklamer, der specielt er rettet til offentligheden i modtagerstaten.
the definition of the goods in question, such assembly represented the decisive production stage during which the intended use of the parts used became definite and the goods in question took on their specific qualities.