natgillin/translations-raw huggingface dataset:
Kendelse af 21. maj 1977: sag 31/77 R og 53/77 R, Kommissionen/Det forenede Kongerige, Sml. 1977, s. 921, jfr. s. 924 (Forslag: Mayras, s. 926).
Order of 21 May 1977, Cases 31/77 R and 53/77 R, Commhsion ν United Kingdom, [1977] ECR 921, cf. p.924 (Opinion: Mayras, p.928).
»... det [fremgår] af formuleringen af traktatens artikel 93, stk. 2, andet afsnit, især af ordene 'uanset bestemmelserne i artiklerne 169 og 170', at det dér omtalte sagsanlæg kun kan angå den pågældende medlemsstats undladelse af at efterkomme en beslutning fra Kommissionen, som pålægger medlemsstaten at ophæve eller ændre en støtteforanstaltning inden for en bestemt frist, medens sagsanlægget i artik­lerne 169 og 170 er rettet mod enhver undladelse fra en medlemsstats side af at op­fylde en af de forpligtelser, som påhviler den i henhold til traktaten.«
2. "... it follows from the wording of the second subparagraph of Article 93 (2) of the Treaty, in particular from the words 'in derogation from the provisions of Arti­cles 169 and 170', that the purpose of the application referred to therein may only be a declaration that the Member State concerned has failed to comply with a Commis­sion decision compelling it to abolish or alter an aid within a specific period, whereas in the case of Articles 169 and 170 the application is directed against any failure of a Member State to fulfil one of its obligations under the Treaty."
Den om­stændighed, at [en impliceret part] har gjort brug af den mulighed til at fremsætte be­mærkninger, som Kommissionen har tilbudt under denne procedure, kan ikke lige­stilles med en 'opfordring' i den i traktatens artikel 175 forudsatte betydning, som medfører, at den i denne artikels stk. 2 omhandlede frist på to måneder begynder at løbe.«
The fact that [the undertaking concerned] availed itself of the opportunity afforded it by the Commission during this procedure to submit its comments cannot be assimilated to the institution's 'being called upon to act' within the meaning of Ar­ticle 175 of the Treaty which causes the period of two months referred to in the sec­ond paragraph ofthat article to start to run."
EØF­STØTTE
EEC ­ STATE AIDS
Den særlige i EØF­traktatens artikel 93 fastsatte procedure for bedømmelse af natio­nale støtteordningers forenelighed med fællesmarkedet kan ikke ændre de krav til medlemsstaterne, der følger af pligten til at overholde de for de fælles markedsord­ninger gældende bestemmelser, eller være til hinder for, at de nævnte støtteordnin­gers forenelighed med disse bestemmelser kan bedømmes efter fremgangsmåden i ar­tikel 169.
In fact the exist­ence of the special procedure laid down in Article 93 of the EEC Treaty for apprais­ing the compatibility of national systems of aid with the common market cannot af­fect the necessity for Member States to observe the rules on the common organization of the market or prevent the compatibility of such systems with such rules from being appraised in accordance with the procedure laid down by Article 169 of the Treaty.
Dom af 24. april 1980: sag 72/79, Kommbsionen/Italien, Sml. 1980, s. 1411, Smdrg. 1, jfr. s. 1425 f. (Forslag: Mayras, s. 1431).
Judgment of 24 April 1980, Case 72/79, Commission ν Italy, [1980] ECR 1411, Sum­mary, para. 1, cf. p. 1425 (Opinion: Mayras, p. 1431).
Det bemærkes iøvrigt, at selv om den i artikel 93 fastsatte procedure giver Kommis­sionen — og under visse betingelser Rådet — et betydeligt skøn med hensyn til vurde­ringen af en statslig støtteordnings forenelighed med fællesmarkedets krav, følger det dog af traktatens almindelige system, at denne procedure aldrig må føre til resul­tater, der strider mod traktatens særlige bestemmelser vedrørende f. eks. de interne af­gifter.
It must further be observed that, whilst the procedure provided for in Article 93 leaves a wide discretion to the Commission, and in certain conditions to the Council, to come to a decision regarding the compatibility of a system of State aid with the re­quirements of the common market, it is clear from the general plan of the Treaty that that procedure must never produce a result which is contrary to the specific provisions of the Treaty concerning, for example, internal taxation.
Dom af 21. maj 1980: sag 73/79, Kommbsionen/Italien, Sml. 1980, s. 1533, jfr. s. 1547 (Forslag: Mayras, s. 1431).
Judgment of 21 May 1980, Case 73/79, Commission ν Italy, [1980] ECR 1533, cf. p. 1547 (Opinion: Mayras, p. 1431).
De nationale myndigheder er ved finansieringen af den ydede støtte blandt andet fortsat underlagt, ikke alene de af traktaten flydende forpligtelser, men også de for­pligtelser, som følger af de andre bestemmelser i forordning nr. 3330/74.«
In the financing of the aid granted, the national authorities are in particular subject not only to the obligations arising under the Treaty but also to those arising under the other provisions of Regulation (EEC) No 3330/74."
Jfr. tilsvarende: Dom af 21. maj 1980: sag 73/79, Kommbsionen/Italien, Sml. 1980, s. 1533, 1548 (Forslag: Mayras, s. 1431).
See also: Judgment of 21 May 1980, Case 73/79, Commhsion ν Italy, [1980] ECR 1533, 1548 (Opinion: Mayras, p. 1431).
Det følger af artikel 21 i Rådets forordning nr. 2759/75 om den fælles markedsord­ning for svinekød, at skønt EØF­traktatens artikler 92­94 finder fuld anvendelse på sektoren for svinekød, er anvendelsen imidlertid underordnet de bestemmelser, der gælder for den ved forordningen indførte fælles markedsordning.
It follows from Article 21 of Regulation No 2759/75 of the Coundl on the com­mon organization of the market in pigmeat that, although Articles 92 to 94 of the EEC Treaty on aids are fully applicable to the pigmeat sector, their application neverthe­less remains subordinate to the provisions governing the common organization of the market established by the regulation.
En medlemsstats påberåbelse af artiklerne 92­94 om støtte kan med andre ord ikke have forrang i for­hold til bestemmelserne i forordningen om markedsordningen for den pågældende sektor.
Recourse by a Member State to the provisions of Articles 92 to 94 cannot receive priority over the provisions of the regulation on the organization ofthat sector of the market.
Udsendebe l/marts 1983
Issue 1/March 1983
Interne afgifter 2.
Internal taxation 2.
Harmonisering af skattelovgivningerne
Harmonization of tax legislation
EØF­traktaten indeholder intet forbud imod, at en vare, der passerer flere af Fæl­lesskabets medlemsstater, pålægges en dobbelt afgift Selv om et sådant forbud er ønskeligt af hensyn til frie varebevægelser, kan det imidlertid kun gennemføres ved en harmonisering af de nationale ordninger i henhold til traktatens artikel 99, even­tuelt artikel 100.
The EEC Treaty does not contain any rules intended to prohibit the effects of double taxation with regard to products placed on the market in various Member States of the Community. The abolition of such effects, which is desirable in the in­terests of the freedom of movement of goods, can however only result from the har­monization of the national systems under Article 99, or possibly Article 100, of the Treaty.
Dom af 29. juni 1978: sag 142/77, Statens Kontrol med ædle Metaller/Larsen, Sml. 1978, s. 1543, Smdrg. 3, jfr. s. 1558 (Forslag: Capotorti, s. 1561).
Judgment of 29 June 1978, Case 142/77, Statens Kontrol med Ædle Metaller v Larsen, [1978] ECR 1543, Summary, para. 3, cf. p. 1559 (Opinion: Capotorti, p. 1562).
Uanset arten af de mellem de nationale afgiftsordnin­ger faktisk bestående forskelle opstiller artikel 95 et fundamentalt krav, som er di­rekte forbundet med forbudet mod told og afgifter med tilsvarende virkning mellem medlemsstaterne, idet artiklen, også før nogen harmonisering har fundet sted, har til formål at fjerne enhver national afgiftsordning, som kan medføre forskelsbehand­ling til skade for indførte produkter eller indebære en beskyttelse af indenlandske produkter.
Whatever in fact the disparities between the na­tional tax systems, Article 95 lays down a basic requirement which is directly linked to the prohibition on customs duties and charges having an equivalent effect between the Member States in that it intends to eliminate before any harmonization all nation­al tax practices which are likely to create discrimination against imported products or to afford protection to certain domestic products.
Det fremgår således, at artikel 95 og artikel 99 har forskellige formål, idet den førstnævnte umiddelbart skal fjerne diskriminerende eller beskyttende afgifts­ordninger, medens den sidstnævnte skal reducere de hindringer for samhandelen, som følger af forskellene mellem de nationale afgiftsordninger, selv når disse ikke an­vendes på diskriminerende måde.«
It therefore appears that Arti­cles 95 and 99 pursue different objectives, since Article 95 aims to eliminate in the im­mediate future discriminatory or protective tax practices, whilst Article 99 aims to reduce trade barriers arising from the differences between the national tax systems, even where those are applied without discrimination."
Dom af 27. februar 1980: sag 171/78, Kommbsionen/'Danmark, Sml. 1980, s. 447, 467 f.
Judgment of 27 February 1980, Case 171/78, Commission v Denmark, [1980] ECR 447, 467 (Opinion: Reischl, p.474).
EØF ­ FISKALE BESTEMMELSER ­ INTERNE AFGIFTER
EEC - TAX PROVISIONS - INTERNAL TAXATION
Interne afgifter
Internal taxation
Forbud mod afgifter, der rammer importerede produkter hårdere end tilsvarende indenlandske produkter
Prohibition of taxation on imported products in excess of that imposed on similar domestic products
Forbud mod afgifter, som indirekte vil kunne beskytte konkurrerende indenlandske produkter
Prohibition of taxation of such a nature as to afford indirect protec­tion to competing domestic products
EØF ­ FISKALE BESTEMMELSER ­ INTERNE AFGIFTER
EEC­TAX PROVISIONS­INTERNAL TAXATION
Alment (anvendelsesområde — direkte virkning — forholdet til traktatens øvrige bestemmelser)
General (scope, direct effect, relation with other provisions of the Treaty)
At der ikke er indført en fælles transportpolitik kan ikke begrunde en fravigelse af traktatens artikel 95.
The lack of a common transport policy is no justification for a derogation from Article 95 of the Treaty.
Det tilkommer imidlertid den nationale ret at afgøre efter sin egen retsorden, om en intern afgift, der er diskriminerende i artikel 95's forstand, skal anses for uberettiget i sin helhed eller kun, for så vidt den rammer den indførte vare hårdere end den in­denlandske vare.«
It is nevertheless for the national court within the framework of its own legal system to dedde whether the whole of any internal taxation which is discriminatory within the meaning of Article 95 or only that part of it which exceeds the tax assessed on the domestic product is to be regarded as not payable."
Dom af 22. marts 1977: sag 74/76, lannelli/Meroni, Sml. 1977, s. 557, 578 (Forslag: Warner, s. 580).
Judgment of 22 March 1977, Case 74/76, Iannelli ν Meroni, [1977] ECR 557, 578 (Opinion: Warner, p. 580).
De samme afgiftsordningers anvendelse på eksporten omhandles i artiklerne 96 til 98 under den synsvinkel, at interne afgifter ikke må godtgøres i et sådant omfang, at vilkårene for samhandelen inden for fællesmarkedet fordrejes.
The application of the same systems of taxation to exports is referred to in Articles 96 to 98 from the point of view of the repayment of excessive taxation which may dis­tort conditions of trade within the common market.
Læst i sammenhæng fremgår det af disse artikler, at traktaten på dette område skal sikre, at de interne afgiftsordninger som helhed forbliver neutrale i den interne fæl­lesskabshandel, når en økonomisk transaktion, der rækker ud over en medlemsstats grænser, udløser en fiskal byrde efter en sådan ordning.
It follows from a comparison of those provisions that the aim of the Treaty in this field is to guarantee generally the neutrality of systems of internal taxation with re­gard to intra­Community trade whenever an economic transaction going beyond the frontiers of a Member State at the same time constitutes the chargeable event giv­ing rise to a fiscal charge within the context of such a system.
Som følge heraf må artikel 95 være at fortolke således, at det til grund for denne be­stemmelse liggende forbud mod forskelsbehandling også finder anvendelse, hvor
It therefore seems necessary to interpret Article 95 as meaning that the rule against discrimination which forms the basis ofthat provision also applies when the export
EØF ­ FISKALE BESTEMMELSER ­ INTERNE AFGIFTER det i henhold til en ordning vedrørende interne afgifter er varens eksport, der udlø­ser afgiften.
EEC ­ TAX PROVISIONS ­ INTERNAL TAXATION of a product constitutes, within the context of a system of internal taxation, the chargeable event giving rise to a fiscal charge.
Det ville nemlig være uforeneligt med indholdet af traktatens fiskale bestemmelser at indrømme medlemsstaterne frihed, som følge af det manglende udtrykkelige for­bud i traktaten, til at anvende en intern afgiftsordning til forskelsbehandling af va­rer, bestemt til eksport til andre medlemsstater.«
It would in fact be incompatible with the system of the tax provisions laid down in the Treaty to acknowledge that Member States, in the absence of an express prohibition laid down in the Treaty, are free to apply in a discriminatory manner a system of internal taxation to products intended for export to other Member
Dom af 29. juni 1978: sag 142/77, Statens Kontrol med ædle Metaller/Larsen, Sml. 1978, s. 1543, 1556 f. (Forslag: Capotorti, s. 1561).
Judgment of 29 June 1978, Case 142/77, Statens Kontrol med Ædle Metaller v Larsen, [1978] ECR 1543, 1557 (Opinion: Capotorti, p. 1562).
EØF­traktatens artikel 227, stk. 2, [skal] fortolket i lyset af artiklens stk. 1 ... forstås således, at traktatens fiskale bestemmelser, navnlig forbudet mod forskelsbe­handling i artikel 95, gælder for varer fra de oversøiske franske departementer.«
Article 227 (2) of the EEC Treaty, interpreted in the light of Article 227(1), must be taken to mean that the tax provisions of the Treaty, in particular the prohibi­tion of discrimination laid down in Article 95, apply to goods coming from the French overseas departments."
Dom af 10. oktober 1978: sag 148/77, Hansen/'Hauptzollamt Flensburg, Sml. 1978, s. 1787, 1804 (Forslag: Capotorti, s. 1808).
Judgment of 10 October 1978, Case 148/77, Hansen v Hauptzollamt Flensburg, [1978] ECR 1787, 1805 (Opinion: Capotorti, p. 1810).
»... traktaten ... indeholder [ikke] noget forbud mod eventuel forskelsbehand­ling ved opkrævning af interne afgifter på produkter, der er indført fra tredjelande, idet der dog herved må tages hensyn til eventuelle konventioner mellem Fællesska­bet og oprindelseslandet for en bestemt vare.«
6. "... the Treaty does not include any provision prohibiting discrimination in the application of internal taxation to products imported from non­member countries, subject however to any treaty provisions which may be in force between the Com­munity and the country of origin of a given product."
Dom af 10. oktober 1978: sag 148/77, Hansen/Hauptzollamt Flensburg, Sml. 1978, s. 1787, 1807 (Forslag: Capotorti, s. 1808).
Judgment of 10 October 1978, Case 148/77, Hansen v Hauptzollamt Flensburg, [1978] ECR 1787, 1809 (Opinion: Capotorti, p. 1810).
7. »Selv om artikel 95 forbyder medlemsstaterne at pålægge varer fra andre med­lemsstater afgifter, der er højere end de afgifter, der pålægges indenlandske varer, forbyder den ikke, at indenlandske varer pålægges højere afgifter end indførte va­rer.
"Although Article 95 prohibits any Member State from imposing internal taxa­tion on products imported from other Member States in excess of that on national products, it does not prohibit the imposition on national products of internal taxa­tion in excess ofthat on imported products.
Men hvis medlemsstaterne i medfør af det skøn, der her tilkommer dem, vælger en ordning med reducerede interne afgifter, må de acceptere konsekvenserne af dette valg og sørge for, at den valgte ordning er i overensstemmelse med den fundamen­tale regel om forbud mod afgiftsmæssig forskelsbehandling af indførte produkter, der indeholdes i EØF­traktatenS artikel 95.
Nevertheless, if in the exerdse of their discretion in this field they opt for a system of lower internal taxation, they must accept the consequences of that choice and ensure that the system chosen complies with the fundamental principle laid down in Article 95 of the EEC Treaty that there must be no tax discrimination against imported products.
»I traktatens system udgør [bestemmelserne i artikel95] ... et supplement til reg­lerne om afskaffelse af told og afgifter med tilsvarende virkning.
"[The provisions of Article 95] supplement, within the system of the Treaty, the provisions on the abolition of customs duties and charges having equivalent effect.
De har til formål at sikre varernes frie bevægelighed mellem medlemsstaterne på normale konkurren­cevilkår gennem fjernelse af enhver form for beskyttelse som følge af interne afgif­ter, der virker diskriminerende over for varer fra andre medlemsstater.... artikel 95 [skal] sikre, at interne afgifter virker fuldstændig neutralt i forhold til konkurrencen mellem indenlandske og indførte varer.«
Their aim is to ensure free movement of goods between the Member States in normal conditions of competition by the elimination of all forms of protection which result from the application of internal taxation which discriminates against products from other Member States Article 95 must guarantee the complete neutrality of inter­nal taxation as regards competition between domestic products and imported prod­ucts."
1980, s. 385, 399 (Forslag: Reischl, s. 410) og — sag 171/78, Kommissionen/Danmark, Sml. 1980, s. 447, 462 (Forslag: Reischl, s. 474).
410) — Case 171/78, Commhsion ν Denmark, [1980] ECR 447, 462 (Opinion: Reischl, p. 474).
Jfr. tilsvarende: Dom af 27. februar 1980: sag 170/78, Kommissionen/Det forenede Kongerige, Sml.
See also: Judgment of 27 February 1980, Case 170/78, Commhsion ν United Kingdom.
1980, s.417, 432 (Forslag: Reischl, s.439).
[1980] ECR 417, 432 (Opinion: Reischl, p. 439).
10. »... [artikel 95, stk. 1, forbyder] enhver afgiftsregel, der — hvordan den end måtte være udformet — medfører, at indførte varer afgiftsbelastes hårdere end lig­nende indenlandske varer.
10. "...the first paragraph of Article95 prohibits any tax provision whose effect is to impose, by whatever tax mechanism, higher taxation on imported goods than on similar domestic products.
Stk. 2 finder anvendelse på afgifter på varer, som uden at være omfattet af kriteriet lignende dog konkurrerer med nogle af importlandets va­rer, selv om denne konkurrence er delvis eller potentiel.«
The second paragraph of Article 95 applies to the treat­ment for tax purposes of products which, without fulfilling that criterion of similari­ty, are nevertheless in competition, either partially or potentially, with certain prod­ucts of the importing country."
Dom af 27. februar 1980: sag 170/78, Kommissionen/Det forenede Kongerige, Sml.
Judgment of 27 February 1980, Case 170/78, Commhsion ν United Kingdom, [1980] ECR 417, 432 (Opinion: Reischl, p. 439).
1980, s.417, 432 (Forslag: Reischl, s.439).
Council Directive No 75/439/EEC of 16 June 1975 (Official Journal 1975, L 194, p. 23).
Hvis en medlemsstat finder, at forskellen mellem vekselkursen for dens valuta i forhold til vekselkursen for en anden medlemsstats valuta ikke er rimeligt fastsat, må det påhvile den at søge denne situation udbedret ved egnede midler. Den kan
If a Member State considers that the difference between the exchange rates for its currency and that of another Member State have not been fixed appropriately, it should seek the remedy for that situation by the appropriate means.
EØF ­ FISKALE BESTEMMELSER ­ INTERNE AFGIFTER ikke selv lovligt udbedre et sådant valutarisk forhold ved at indføre diskriminerende beskatningsregler, som strider mod EØF­traktatens artikel 95.
It is not en­titled itself to correct such a monetary situation by means of discriminatory tax pro­visions contrary to Article 95 of the EEC Treaty.
Dom af 27. februar 1980: sag 55/79, Kommbsionen/lrland, Sml. 1980, s. 481, Smdrg.
Judgment of 27 February 1980, Case 55/79, Commission ν Ireland, [1980] ECR 481, Summary, para. 2, cf. p.
2, jfr. s. 492 (Forslag: Reischl, s. 494).
492 (Opinion: Reischl, p.494).
12. »I tilfælde af, at en differentieret national afgiftsordning viser sig uforenelig med fællesskabsretten, skal den pågældende medlemsstat indrømme indførte pro­dukter afgiftsberigtigelse efter en sådan sats, at det element af diskrimination eller beskyttelse, som traktaten forbyder, derved fjernes.
12. "...where a national system of taxation at different rates is found to be incom­patible with Community law, the Member State in question must apply to imported products a rate of tax which eliminates the margin of discrimination or protection prohibited by the Treaty.
Artikel 95 sikrer dog kun pro­dukter indført fra andre medlemsstater en sådan behandling.«
Article 95 accords such treatment only to products which are imported from other Member States."
Dom af 27. februar 1980: sag 68/79, Just/Ministeriet for Skatter og Afgifter, Sml. 1980, s. 501, 519 f.
Judgment of 27 February 1980, Case 68/79, Just ν Danish Ministry for Fiscal Affairs, [1980] ECR 501, 519 (Opinion: Reischl, p. 525).
13. »...det påhviler medlemsstaterne i overensstemmelse med reglerne i deres in­terne retsorden at sikre tilbagebetaling af afgifter opkrævet i strid med artikel 95 under betingelser, som ikke må være mindre gunstige end dem, der gælder for tilsvarende nationale søgsmål, og som under ingen omstændigheder må umuliggøre hævdelse af rettigheder, som følger af Fællesskabets retsorden; fællesskabsretten [udelukker] ikke..., at der tages hensyn til, at afgifter opkrævet med urette har kun­net overvæltes på andre virksomheder eller forbrugerne;... det er foreneligt med fællesskabsrettens principper, at der, i overensstemmelse med den pågældende stats nationale ret, eventuelt tages hensyn til det tab, som den, der er blevet afkrævet afgif­terne, har lidt på grund af, at de har medført en begrænsning i importmængden fra andre medlemsstater.«
13. "...it is for the Member States to ensure the repayment of charges levied con­trary to Article 95 in accordance with the provisions of their internal law subject to conditions which must not be less favourable than those relating to similar actions of a domestic nature and which in any case must not make it impossible in practice to exerdse the rights conferred by the Community legal system: Community law does not prevent the fact that the burden of the charges which have been unlawfully levied may have been passed on to other traders or to consumers from being taken into consideration;... it is compatible with the principles of Community law to take into consideration, if appropriate, in accordance with the national law of the Member State concerned, the damage suffered by the person liable to pay the charges, by reason of the restrictive effect of the latter on the volume of imports from other Member States."
Dom af 27. februar 1980: sag 68/79, Just/'Minuterie! for Skatter og Afgifter, Sml. 1980, s. 501, 523 (Forslag: Reischl, s. 525).
Judgment of 27 February 1980, Case 68/79, Just ν Danish Minhtry for Fiscal Affairs, [1980] ECR 501, 523 (Opinion: Reischl, p. 525).