natgillin/translations-raw huggingface dataset:
Hertil bemærkes, at virksomheden Bremer Vulkan Verbund AG, som er et af de største skibsværfter inden for Fællesskabet, er almindelig kendt som en virksomhed, der først og fremmest beskæftiger sig med skibsbygning.
In that regard, it should be noted that Bremer Vulkan Verbund AG, one of the largest shipyards in the Community, is generally known as an undertaking whose main activity is orientated towards shipbuilding.
Det skal i denne forbindelse bemærkes, at BV-aktiernes børskurs den 12. juli 1991 var 101,20 DM, at den lå omkring 100 DM i oktober 1993, og at den endog nåede op på 106 DM i januar 1994.
In the present case the contested act contains no information whatever as to the situation on the market in question, KAE's share of that market or the position of competing undertakings.
Sagsøgerne har i øvrigt — uden at det er blevet bestridt — henvist til et tilfælde, hvor en virksomhed solgte en betydelig aktiepost til en væsentlig højere pris end børskursen.
As to the trade flows between Member States in the products concerned, the Commission does no more than cite the Member States' imports of products falling under three tariff headings, without determining KAE's share of those imports.
I henhold til syvende direktivs artikel 5, som har overskriften »Andre former for driftsstøtte«, kan støtte til bygnings- og ombygningsværfters fortsatte drift betragtes som forenelig med fællesmarkedet under visse betingelser. Artikel 6, der har overskriften »Investeringsstøtte« og hører til kapitel III om »Støtte til omstrukturering«, bestemmer i stk. 3, at investeringsstøtte kan betragtes som forenelig med fællesmarkedet, bl.a. hvis støttens størrelse og intensitet er berettiget ud fra den pågældende omstrukturerings omfang.
Article 5 of the Seventh Directive, entitled 'Other operating aid', provides that aid to facilitate the continued operation of shipbuilding and ship conversion companies may be deemed compatible with the common market on certain conditions.
Hvis disse betingelser var opfyldt, kunne den støtte, der hævdes at være ydet BV, således betragtes som forenelig med fællesmarkedet.
Secondly, the Commission in any event restricted itself to examining the situation of KAE, without giving in its decision any reasons for this.
På denne baggrund skulle Kommissionen i den anfægtede beslutning præcisere, hvilke aktiviteter der i dag må anses for at henhøre under skibsbygning, hvilke virksomheder, der må anses for at høre til denne sektor, og hvorfor BV måtte antages at falde uden for denne.
In the light of the foregoing considerations, the Commission was obliged to specify in the contested act the activities which were nowadays to be regarded as belonging to shipbuilding, the undertakings which were to be regarded as belonging to that sector, and the reasons for which BV was to be excluded.
Kommissionen skulle ligeledes i sin beslutning redegøre for de betragtninger, der dannede grundlag for konklusionen om, at de omhandlede bestemmelser i syvende direktiv ikke fandt anvendelse i det konkrete tilfælde.
The Commission was also obliged to explain in its decision why it had reached the conclusion that those provisions of the Seventh Directive were not applicable in the present case.
Der er under alle omstændigheder ikke ført bevis for sådanne tilsagn.
The Commission did not explain what benefit Hibeg was supposed to have obtained from the public intervention in question.
Det må derfor fastslås, at den anfægtede beslutning på dette punkt er utilstrækkeligt begrundet.
Since the contested act does not at any point in its statement of reasons deal with the applicability of the Seventh Directive, it must be
slet ikke indeholder nogen henseende begrundelse.
adequate statement of reasons in that respect.
HIBEG virkede således blot som et redskab for Land Bremen.
The Commission of the European Communities is ordered to pay the costs.'
Kommissionen uddyber på ingen måde, hvad HIBEG's fordel ved den omhandlede offentlige intervention består i.
Advocate General G. Cosmas delivered his Opinion at the sitting of the Sixth Chamber on 28 March 1996.
Den anfægtede beslutning må derfor betragtes som utilstrækkeligt begrundet i denne henseende.
'- in Case C-62/95: Article 1(2) of Commission Decision 93/412/EEC of 6 April 1993 should be declared void;
I det foreliggende tilfælde nævnes der i den anfægtede beslutning intet om situationen på det omhandlede marked, KAE's markedsandel og konkurrerende virksomheders stilling.
Article 1(1) of the said decision should be declared void in so far as the aid granted in favour of Bremer Vulkan Verbund AG is declared incompatible with the common market;
Det må herefter fastslås, at den anfægtede beslutning også på dette punkt er utilstrækkeligt begrundet
the remainder of the application by the Federal Republic of Germany and of the application by Bremer Vulkan Verbund AG should be dismissed;
Det hedder i domskonklusionen:
In Cases C-329/93 and C-63/95 each of the parties should be ordered to bear its own costs.'
2) Kommissionen for De Europæiske Fællesskaber betaler sagens omkostninger.*
Preliminary ruling (Equal pay for men and women — Right to join an occupational pension scheme — Right to payment of a retirement pension — Part-time workers)
» - i sag C-62/95 annullerer artikel 1, stk 2, i beslutning 93/412/EØF af 6. april 1993,
The questions arose in proceedings between Mrs Dietz and the Stichting Thuiszorg Rotterdam concerning her membership of the Pensioenfonds voor Gezondheids-, Geestelijke en Maatschappelijke Belangen (Pension Fund for the Health, Religious and Social Services Sectors.
— i sagerne C-329/93 og C-63/95:
The Court ruled:
1) annullerer artikel 1, stk 1, i den nævnte beslutning, for så vidt den finder, at den støtte, der er givet til Bremer Vulkan Verbund AG, er uforenelig med det fælles marked,
The right to join an occupational pension scheme f aus within the scope of Article 119 of the EEC Treaty and is therefore covered by the prohibition of discrimination laid down therein.
— i sag C-62/95 dømmer Kommissionen til at betale sagens omkostninger,
The limitation of the effects in time of the Barber judgment (Case C-262/88) does not apply to the right to join an occupational pension scheme, such as that at issue in the main proceedings, or to the right to payment of a retirement pension where the worker was excluded from membership of the scheme in breach of Article 119 of the Treaty.
Præjudiciel »Lige løn til mænd og kvinder — ret til at være omfattet af en erhvervstilknyttet pensionsordning — pensionsrettigheder — deltidsbeskæftiget* (Sjette Afdeling) knyttet som bilag til traktaten om Den Europæiske Union.
The fact that a worker can claim retroactive membership of an occupational pension scheme does not enable him to avoid paying contributions for the period of membership concerned
Spørgsmålene er blevet rejst under en sag mellem F. Dietz og Stichting Thuiszorg Rotterdam vedrørende sagsøgerens tilslutning til Pensioenfonds voor Gezondheids-, Geestelijkeen Maatschappelijke Belangen.
The national rules relating to time-limits for bringing actions under national law may be relied on against workers who assert their right to join an occupational pension scheme or to payment of a retirementpension, provided that they are not less favourable for such actions than for similar domestic actions and that they do not render the exercise of rights conferred by Community law excessively difficult or impossible in practice.
»1) Retten til at være omfattet af en erhvervstilknyttet pensionsordning falder ind under anvendelsesområdet for EØF-trafoatens artikel 119 ogrammes dermed af forbuddet mod forskelsbehandling i denne artikel.
The right to join an occupational pension scheme falls within the scope of Article 119 of the EEC Treaty and is therefore covered by the prohibition of discrimination laid down by that article.
Denne fortolkning afhænger hverken af formålet med den nationale lovgivning om obligatorisk tilslutning til en sådan erhvervstilknyttet ordning, af det forhold, at arbejdsgiveren har indgivet en klage mod beslutningen om at gøre tilslutningen obligatorisk, eller af, at han eventuelt har gennemført en undersøgelse blandt arbejdstagerne, hvis resultat kan danne grundlag for en ansøgning om dispensation fra den tvungne tilslutning.
1 (a)The reply to the preceding question is not affected by the facts which the national court sets out in the second part (l)(a) of the first question referred.
Begrænsningen af de tidsmæssige virkninger af dommen af 17. maj 1990 i Barber-sagen (sag C-262/88) gælder ikke for retten til at være omfattet af en erhvervstilknyttet pensionsordning som den i hovedsagen omhandlede eller for retten til at opnå alderspension for den arbejdstager, som i strid med traktatens artikel 119 har været udelukket fra medlemskab af en sådan ordning.
The limitation of the effects in time of the judgment of 17 May 1990 in Case C-262/88 Barber ν Guardian Royal Exchange Assurance Group does not apply to the right to join an occupational pension scheme.
De, der administrerer en erhvervstilknyttet pensionsordning, er ligesom arbejdsgiveren forpligtet til at iagttage bestemmelserne i traktatens artikel 119, og den arbejdstager, der udsættes for forskelsbehandling, kan gøre sine rettigheder gældende direkte overfor dem, der administrerer ordningen.
The administrators of an occupational pension scheme must, like the employer, comply with the provisions of Article 119 of the Treaty and a worker who is discriminated against may assert his rights directly against those administrators.
Den omstændighed, at en arbejdstager kan stille krav om at blive omfattet af en erhvervstilknyttet pensionsordning med tilbagevirkende kraft, indebærer ikke, at arbejdstageren kan undgå at betale bidrag til ordningen for det tidsrum, der er tale om.
The fact that a worker can claim retroactively to join an occupational pension scheme does not allow the worker to avoid paying the contributions relating to the period of membership concerned.
Nationale regler om søgsmålsfrister i nationale retsforhold kan gøres gældende overfor arbejdstagere, der påberåber sig deres ret til at være omfattet af en erhvervstilknyttet pensionsordning, på betingeke af, at reglerne ikke er mindre gunstige for søgsmål af denne art end for tilsvarende søgsmål i henhold til national ret, og at de ikke i praksis gør det umuligt at udøve rettigheder i henhold til Fællesskabets retsorden.
The national rules relating to time-limits for bringing actions under national law may be relied on against workers who assert their right to join an occupational pension scheme, provided that they are not less favourable for that type of action than for similar actions of a domestic nature and that they do not render the exercise of rights conferred by Community law impossible in practice.
Den til traktaten om Den Europæiske Union knyttede protokol nr. 2 ad artikel 119 i traktaten om oprettelse af Det Europæiske Fællesskab har hverken betydning for retten til at være omfattet af en erhvervstilknyttet pensionsordning eller for retten til at opnå alderspension, når en arbejdstager i strid med traktatens artikel 119 har været udelukket fra medlemskab af en erhvervstilknyttet ordning, idet disse rettigheder fortsat reguleres af dommen af 13. maj 1986 i Bilka-sagen (sag 170/84).*
The Protocol (No 2) concerning Article 119 of the Treaty establishing the European Community, annexed to the Treaty on European Union, does not affect the right to join an occupational pension scheme, which is governed by the judgment of 13 May 1986 in Case 170/84 Bilka-Kaufhaus ν Hartz.
»1) Retten til at deltage i en erhvervspensionsordning er omfattet af anvendelsesområdet for EØF-traktatens artikel 119 og dermed af det ved denne artikel indførte forbud mod enhver forskelsbehandling.
Preliminary ruling (Value added tax - Interpretation of Article 22(8) of the Sixth Directive (77/388/EEC) as amended by Directive 91/680/EEC — Equal treatment of domestic transactions and transactions carried out between Member States by taxable persons)
2) Den tidsmæssige begrænsning af virkningerne af Barber-dommen af 17. maj 1990 (sag C-262/88) gælder ikke for retten til at deltage i en erhvervspensionsordning.
As far as the context and aims of Article 22(8) are concerned, this provision forms part of Title XVIa of the Sixth Directive, inserted by Directive 91/680.
2a) I det omfang en forskelsbehandling falder inden for anvendelsesområdet for Barber-dommen af 17. maj 1990, sag C-262/88, har den tidsmæssige begrænsning af denne doms virkninger også gyldighed for en alderspensionsret i forbindelse med en erhvervspensionsordning, som den denne ordning tilsluttede arbejdstager med tilbagevirkende gyldighed kan påberåbe sig.
By order of 12 July 1994, received at the Court on 27 July 1994, the Commissione Tributaria di Primo Grado (Tax Court of First Instance), Bolzano, referred for a preliminary ruling under Article 177 of the EC Treaty a question on the interpretation of Article 22(8) of the Sixth Councü 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 ('the Sixth Directive'), as amended by Article 28h inserted by Council Directive 91/680/EEC of 16 December 1991 supplementing the common system of value added tax and amending Directive 77/388/EEC with a view to the abolition of fiscal frontiers.
3) De personer, der administrerer en erhvervspensionsordning, skal netop i lighed med en arbejdsgiver overholde bestemmelserne i traktatens artikel 119, og en arbejdstager, der er udsat for forskelsbehandling, kan gøre sine rettigheder gældende direkte over for disse personer.
The first three recitals of the preamble to Directive 91/680 show that the directive's main purpose is to complete the internal market, to eliminate fiscal frontiers between Member States and to abolish fiscal controls at internal frontiers for all transactions carried out between Member States.
4) Den omstændighed, at en arbejdstager kan gøre krav på med tilbagevirkende gyldighed at blive tilsluttet en erhvervspensionsordning, giver ikke den pågældende adgang til at undlade betaling af bidrag for den pågældende tilslutningsperiode.
That question was raised in proceedings brought by Eismann Alto Adige Sri ('Eismann'), whose registered office is in Laives (Italy), against notices issued by the Ufficio IVA di Bolzano (Bolzano VAT Office) by which it was fined for carrying goods within Italy without observing the formalities imposed by Italian law.
5) Nationale bestemmelser om søgsmåls- og klagefrister i intern ret kan gøres gældende over for arbejdstagere, der påberåber deres ret til at deltage i en erhvervspensionsordning, under forudsætning af, at disse bestemmelser ikke i sådanne sager er mindre gunstige end i lignende sager vedrørende national ret, og under forudsætning af at det ikke dermed i praksis bliver umuligt at anvende fællesskabsretten.
The Community legislature has not yet completely and exhaustively harmonized the formalities which the Member States may impose on internal transactions for the correct collection of VAT and for the prevention of evasion.
6) Protokol nr. 2 vedrørende artikel 119 i traktaten om oprettelse af EF, der findes som bilag til traktaten om Den Europæiske Union, har ingen betydning for retten til at blive tilsluttet en erhvervspensionsordning, for hvilken Domstolens dom af 13. maj 1986, sag 170/84, Bilka, indeholder de afgørende regler.«
Accordingly, Article 22(8) of the Sixth Directive, as amended, applies only to transactions between Member States in requiring that they be treated in the same way as internal transactions.
Præjudiciel »Moms — fortolkning af artikel 22, stk 8, i sjette direktiv 77/388/EØF, som ændret ved direktiv 91/680/EØF — ligebehandling af afgiftspligtiges transaktioner i indlandet og transaktioner mellem medlemsstater* (Sjette Afdeling)
By its question the national court is essentially seeking to ascertain whether the principle of equal treatment expressed in Article 22(8) of the Sixth Directive, as amended, must be interpreted as precluding a national rule requiring accompanying documents to be drawn up in respect of goods transported within the confines of the Member State concerned where there is no such requirement in respect of trade between Member States.
Ved kendelse af 12. juli 1994 indgået til Domstolen den 27. juli s.a. har Commissione Tributaria di primo grado di Bolzano forelagt Domstolen et præjudicielt spørgsmål vedrørende fortolkningen af artikel 22, stk. 8, i Rådets sjette direktiv 77/388/EØF af 17. maj 1977 (herefter
'Article 22(8) of the Sixth Councü 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, as amended by Article 28h inserted by Council Directive 91/680/EEC of 16 December 1991 supplementing the common system of value added tax and amending Directive 77/388/EEC with a view to the abolition of fiscal frontiers, L· to be interpreted as not precluding a national rule requiring accompanying documents to be drawn up in respect of goods transported wohin the confines of the Member State concerned.'
(Italien), har anlagt til anfægtelse af bødepålæg, som var udstedt til selskabet af Ufficio IVA di Bolzano (momskontoret i Bolzano) for transport af varer på italiensk området uden opfyldelse af forskellige i italiensk lovgivning fastlagte formaliteter.
The requirement of equal treatment in Article 22(8) 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, as amended by Council Directive 91/680/EEC of 16 December 1991 supplementing the common system of value added tax and amending Directive 77/388/EEC with a view to the abolition of fiscal frontiers must be interpreted as meaning that it does not preclude national rules which impose a requirement for accompanying documents in connection with domestic transactions in the Member State concerned, where no corresponding requirement is imposed with regard to transactions carried out between Member States.'
transaktioner mellem medlemsstaterne, som efter bestemmelsen skal behandles på samme måde som indenlandske transaktioner.
Case C-288/94 Argos Distributors Ltd ν Commissioners of Customs & Excise Taxation 24 October 1996 amount)
Bestemmelsen er således ikke til hinder for, at en medlemsstat stiller krav om opfyldelse af mere byrdefulde formaliteter for transaktioner, der gennemføres i denne medlemsstat, end for samhandelen mellem medlemsstaterne.
Preliminary ruling (Value added tax -Sixth Directive — Taxable (Sixth Chamber)
Det bemærkes vedrørende den sammenhæng, som artikel 22, stk 8, indgår i, samt denne artikel formål, at bestemmelsen er et led i afsnit XVIa i sjette direktiv, der blev indsat heri ved direktiv 91/680.
By order of 26 September 1994, received at the Court Registry on 25 October 1994, the VAT and Duties Tribunal, London, referred to the Court for a preliminary ruling three questions on the interpretation of the Sixth Directive, Council Directive 77/388/EEC of 17 May 1977 ('the Sixth Directive').
Bestemmelserne i dette afsnit om »Momsovergangsordning for samhandelen mellem medlemsstaterne« har navnlig til formål at regulere samhandelen mellem medlemsstaterne, og ikke transaktioner, der finder sted i en medlemsstat.
Thpse questions have been raised in proceedings brought by Argos Distributors Ltd ('Argos') against the Commissioners of Customs and Excise, who are responsible for collecting value added tax ('VAT), in which Argos seeks a refund of sums paid by Argos to the United Kingdom Government in respect of VAT.
Som anført fremgår det af første, anden og tredje betragtning, at formålet med direktiv 91/680/EØF navnlig er at gennemføre det indre marked, at fjerne de fiskale grænser mellem medlemsstaterne og at afskaffe kontrol i fiskalt øjemed ved indre grænser for enhver transaktion mellem medlemsstaterne.
The main buyers of the vouchers are companies which distribute them to their staff or representatives by way of incentive, and financial services companies which resell them to the public at or below face value.
Nævnte direktiv tager derimod ikke sigte på at harmonisere eller forenkle de formaliteter, der skal være opfyldt i forbindelse med rent interne transaktioner.
The last recipient of a voucher does not necessarily know who originally bought it or whether a discount from face value was granted.
Det må derfor fastslås, at fællesskabslovgiver hidtil ikke har gennemført en fuldstændig og endelig harmonisering af de formaliteter, som medlemsstaterne kan indføre for indenlandske transaktioner med henblik på en nøjagtig opkrævning af momsen og imødegåelse af misligheder.
The dispute in the main proceedings concerns calculation of the VAT which Argos, as a taxable person, must pay on its receipts from sales of goods paid for by means of vouchers.
Herefter indeholder artikel 22, stk. 8, i sjette direktiv, således som den er affattet ved overgangsordningen, kun en bestemmelse for
According to the order for reference and the documents accompanying it, Argos is a retailer which lists its goods in a catalogue and sells them from its showrooms.
Domstolen besvarede det forelagte spørgsmål således:
Argos regards the voucher as representing such part of the catalogue price as is equal to its face value, the only question is as to the actual money equivalent of the voucher taken in payment by Argos.
»Artikel 22, stk 8, i Rådets sjette direktiv 77/388/EØF af 17. maj 1977 om harmonisering af medlemsstaternes lovgivning om omsætningsafgifter — Det fælles merværdiafgiftssystem: ensartet beregningsgrundlag, som ændret ved Rådets direktiv 91/680/EØF af 16 december 1991 om tilføjelse til det fælles merværdiafgiftssystem og om ændring med henblik på afskaffelse af de fiskale grænser, af direktiv 77/388/EØF, skal fortolkes således, at bestemmelsen ikke er til hinder for, at der ved en national bestemmelse pålægges en forpligtelse til at udstede ledsagedokumenter for varer, der udelukkende transporteres inden for vedkommende medlemsstats område.*
By its third question, which it is appropriate to consider first, the national court essentially seeks to ascertain whether, when a supplier has sold a voucher at a discount to a buyer and promised at a later stage to accept that voucher at face value in full or part payment of the price of goods purchased by a customer, who is not the buyer of the voucher, and who does not normally know the actual price at which the voucher was sold by the supplier, Article 11(A)(1)(a) of the Sixth Directive must be interpreted as meaning that the consideration represented by the voucher is its face value or the sum actually received by the supplier when it sold the voucher.
Generaladvokat M.B. Elmer fremsatte forslag til afgørelse i retsmødet (Sjette Afdeling^ den 2. maj 1996.
In order to ascertain the actual money equivalent accruing to Argos when it takes a voucher in payment, regard must be had only to the transaction which is relevant in that regard, namely the initial transaction comprising the sale of the voucher, at a discount or otherwise.
Han foreslog Domstolen følgende besvarelse:
According to the Court's settled case-law, the taxable amount for the supply of goods or services is represented by the consideration actually received for them.
Præjudiciel »Merværdiafgift — sjette direktiv — beskatningsgrundlag* (Sjette Afdeling)
In this case, the subjective consideration actually received by Argos for the sale of its goods is constituted wholly or in part by the vouchers presented by the buyer of the goods. Since