natgillin/translations-raw huggingface dataset:
»1) Kommissionens beslutning 97/333/EF af 23. april 1997 om afslutning af medlemsstaternes regnskaber over de udgifterfor regnskabsåret 1993, der finansieres af Den Europæiske Udviklings- og Garantifond for Landbruget (EUGFL), Garantisektionen, annulleres, forså vidt som den ikke anerkender, at EUGFL endeligt skal afholde et beløb på 58 804 012 ESP svarende til det udtigningstilskud, som Kongeriget Spanien har ydet i henhold til foranstaltninger til forarbejdning af citrusfrugter.
In that connection, it should be noted that Article 32 of Regulation No 1787/84 provides that the Commission may decide to reduce or cancel assistance where a measure has not been carried out as planned, or if the conditions imposed by the provisions which govern the measure are not fulfilled. Thus it enjoys a discretion whose exercise, however, must always be preceded by consultation of the ERDF committee.
I øvrigt frifindes Kommissionen for De Europæiske Fællesskaber.
The situation referred to in Article 12 of Regulation No 4254/88 is different.
3) Hver part bærer sine omkostninger.«
The plea alleging that Article 32(1) of Regulation No 1787/84 was not applied
Generaladvokat P. Léger fremsatte forslag til afgørelse i retsmødet ("Sjette Afdeling) den 22. april 1999.
The Netherlands Government considers that since conclusion of the projects at issue involved
Præjudiciel »Moms — andet direktivs artikel 11, stk 1 og 4 — sjette direktivs artikel 17, stk 2 og 6 fradragsret — undtagelser i henhold til nationale regler vedtaget før sjette direktiv« (Sjette Afdeling) bilerne ikke i noget tilfælde kan anvendes af den afgiftspligtige person til privat brug.
Advocate General La Pergola delivered his Opinion at the sitting of the Sixth Chamber on 25 February 1999.
Det bemærkes i denne forbindelse, at andet direktivs artikel 11 — selv om bestemmelsen i stk. 1 indførte fradragsretten — i stk. 4 bestemte, at medlemsstaterne fra fradragsordningen kunne undtage bestemte ting og bestemte tjenesteydelser.
By application lodged at the Court Registry on 30 June 1997 the Kingdom of Spain brought an action for the partial annulment of Commission Decision 97/333/EC of 23 April 1997.
Royscot, Harrison og Domecq har indgivet en ansøgning om fradrag for moms, der er betalt ved køb af biler, under henvisning til, at andet direktivs artikel 11, stk. 4, og sjette direktivs artikel 17, stk. 6, ikke tillader Det Forenede Kongerige at vedtage og at opretholde en undtagelse til fradragsretten som den, der fremgår af Cars Orders.
In this case, the Commission refers to numerous items of evidence which tend to show that the goods shipped did not meet the quality conditions laid down in Article 13 of Commission Regulation (EEC) No 3665/87 of 27 November 1987 either when exported or at their destination.
Det fremgår af ordlyden, som er klar og helt entydig, at denne bestemmelse gav medlemsstaterne ret til fra fradragsretten at undtage selv udgifter, der udelukkende var af erhvervsmæssig karakter.
The application seeks the annulment of that decision in so far as it refused to charge to the EAGGF, first, ESP 518 290 080 in respect of export refunds for butter, second, ESP 74 468 109 in respect of export refunds for beef and veal and, finally, ESP 58 804 012 in respect of aid for the processing of fruit and vegetables (citrus fruit).
De to første spørgsmål
The export refunds for butter
Med det første og det andet spørgsmål spørger den forelæggende ret nærmere bestemt, om andet direktivs artikel 11, stk. 4, tillader medlemsstaterne at vedtage eller at opretholde, og om sjette direktivs artikel 17, stk. 6, tillader dem at opretholde, generelle undtagelser til fradragsretten for moms, der er betalt for køb af biler, der anvendes af den afgiftspligtige person til afgiftspligtige transaktioner, selv om
In this case the Kingdom of Spain has provided no specific, significant evidence such as to call in question the Commission's analysis or the inferences which it drew therefrom.
Det Forenede Kongerige har imidlertid ikke ved at undtage visse goder, som f.eks. biler, fra fradragsretten bragt det generelle fradragsretssystem i fare, men har anvendt den hjemmel, der følger af andet direktivs artikel 11, stk. 4. Dette gælder så meget desto mere, som bilerne udgør driftsmidler, der er uundværlige for udøvelsen af den afgiftspligtige persons virksomhed, eller
Where the Commission has doubts concerning a transaction which it considers to be justified by the surrounding facts or circumstances it must withhold the sums corresponding to that transaction unless the Member State produces sufficient evidence to dispel those doubts.
længere kan træde i kraft, dvs. når den i første afsnit anførte periode på fire år er udløbet, eksisterer medlemsstaterne overgangsbeføjelse til at opretholde nationale undtagelser ikke længere.
The export of beef and veal to Côte d'Ivoire processors to pay a minimum price to producers of oranges, which is determined in accordance with the reference price fixed on certain dates by the Community legislature.
Royscot, Harrison og Domecq har gjort gældende, at »standstill«-reglen, som omhandlet i sjette direktivs artikel 17, stk. 6, andet afsnit, henviser til første punktum i første afsnit, og at denne henvisning endvidere er tidsbegrænset.
In this case, even though a new date was substituted by the parties for the date initially given in the contracts, in which the other clauses were not amended, the contracts remained consistent with the economic objectives of the Community rules.
Fra det tidspunkt, hvor de påtænkte regler ikke
The export of beef and veal to Benin
Det bemærkes imidlertid, at det tydeligt fremgår af ordlyden af sjette direktivs artikel 17, stk. 6, at den hjemmel, der er givet medlemsstaterne til at opretholde deres eksisterende lovgivning med hensyn til undtagelser til fradragsretten, er gældende, indtil Rådet udsteder de i nævnte bestemmelse angivne regler.
Moreover, the Commission has not produced evidence to support its allegations that the assessment made by the Spanish authorities regarding the processor's practices is liable to favour fraud or make the controls less effective.
•1) Artikel 11, stk 4, i Rådets andet direktiv 67/228/EØF af 11. april 1967 om harmonisering af medlemsstaternes lovgivning om omsætningsafgifter — Det fælles merværdiafgiftssystems struktur og de nærmere regler for dets anvendelse tillader medlemsstaterne at vedtage eller at opretholde, og artikel 17, stk 6, i Rådets sjette direktiv 77/388/EØF af 17. maj 1977 om harmonisering af medlemsstaternes lovgivning om omsætningsafgifter — Det fælles merværdiafgiftssystem: ensartet beregningsgrundlag tillader dem at opretholde generelle undtagelser til fradragsretten for moms, der er betalt ved køb af biler, der anvendes af den afgiftspligtige person til afgiftspligtige transaktioner, selv om bilerne udgør driftsmidler, der er uundværligefor udøvelsen af den afgiftspligtige persons virksomhed, eller bilerne ikke i noget tilfælde kan anvendes af den afgiftsptigtige person til privat brug.
However, even though the Commission, by letter of 6 April 1993, sent specific information to the Spanish authorities indicating that an investigation regarding the nature of the goods exported to Benin was necessary, the Spanish Government did not provide any information to establish the exact composition of the consignment of goods at issue or evidence as to the existence and nature of the measures taken to determine it.
2) Artikel 17, stk 6, i sjette direktiv 77/388 skal fortolkes således, at medlemsstaterne kan opretholde de undtagelser til fradragsretten for moms, som er omhandlet i bestemmelsens andet afsnit, selv om Rådet ikke inden udløbet af den i første afsnit fastsatte frist har fastsat regler om de udgifter, der ikke giver ret til fradrag i merværdiafgiften.«
Following an inspection of the processing undertaking Vital Schneider, the EAGGF inspectors determined that 78 contracts concluded with citrus fruit producers had been post-dated by several days.
Generaladvokat P. Léger fremsatte forslag til afgørelse i retsmødet ("Sjette Afdeling) den 21. januar 1999.
The Commission informed the Spanish authorities of its suspicions of fraud regarding the change of date in the abovementioned contracts.
Dansk tekst foreligger endnu ikke.
The purpose of Council Regulation (EEC) No 2601/69 of 18 December 1969 is to encourage
»Appel — vederlag — justeringskoefficient — gennemførelse af en dom fra Retten« (Sjette Afdeling)
Annuls Commission Decision 97/333/EC of 23 April 1997 on the clearance of the accounts presented by the Member Slates in respect of the expenditure for 1993 of the Guarantee Section of the European Agricultural Guidance and Guarantee Fund (EAGGF) to the extent to which it faded to charge definitively to the EAGGF the sum of ESP 58 804 012 in respect of financial compensation advanced by the Kingdom of Spain in respect of processing of citrus fruit;
Dansk tekst foreligger endnu ikke.
Dismisses the remainder of the action;
Dansk tekst foreligger endnu ikke.
Orders the parties to bear their own costs.'
Sag C-433/97 Ρ IPK-München GmbH / Kommissionen for De Europæiske Fællesskaber Socialpolitik
Advocate General Léger delivered his Opinion at the sitting of the Sixth Chamber on 22 April 1999.
»Appel — annullation af Kommissionens afslag på at betale saldoen af et støttebeløb« (Sjette Afdeling)
Annul Commission Decision 97/333/EC of 23 April 1997 on the clearance of the accounts presented by the Member States in respect of the expenditure for 1993 of the Guarantee Section of the European Agricultural Guidance and Guarantee Fund (EAGGF) to the extent to which it failed to charge definitively to the EAGGF the sum of ESP 58 804 012 in respect of financial compensation advanced by the Kingdom of Spain in respect of processing of citrus fruit;
Dansk tekst foreligger endnu ikke.
Order the parties to bear their own costs.
Offentliggøres på et senere tidspunkt i denne publikation.
Case C-305/97 Royscot Leasing Ltd and Royscot Industrial Leasing Ltd, Allied Domecq pic, T.C. Harrison Group Ltd ν Commissioners of Customs & Excise Taxation 5 October 1999
Generaladvokat J. Mischo fremsatte forslag til afgørelse i retsmødet ("Sjette Afdeling) den 11. marts 1999.
By order of 29 July 1997, the Court of Appeal (England and Wales) referred for a preliminary' ruling four questions on the interpretation of Article 11(4) of Second Council Directive 67/228/EEC of 11 April 1967 ('the Second Directive') and of Article 17(6) of Sixth Council Directive 77/388/EEC of 17 May 1977 ('the Sixth Directive').
Sag C-10/98 Ρ Azienda Agricola »Le Canne« Sri / Kommissionen for De Europæiske Fællesskaber Landbrug
Admittedly, as Royscot, Harrison and Domecq, among others, have pointed out, Article 17(6) of the Sixth Directive presupposes that the exclusions which Member States may retain pursuant to that provision were lawful under the Second Directive, which predated the Sixth Directive.
Appellanten har i denne forbindelse påpeget, at de tilfælde, hvor artikel 44, stk. 1, finder anvendelse, efter bestemmelsen også omfatter den situation, at »projektet ikke gennemføres som planlagt«.
It follows from its wording, which is clear and unambiguous, that Article 11(4) authorised Member States to exclude from the right of deduction even expenditure which is strictly business-related.
Ved appelskrift indleveret til Domstolens Justitskontor den 16. januar 1998 har Azienda Agricola »Le Canne« Sri iværksat appel til prøvelse af dom afsagt den 7. november 1997 af Retten i Første Instans, Le Canne mod Kommissionen (herefter »den anfægtede dom«), hvorved Retten frifandt Kommissionen for Le Canne's påstand om annullation af Kommissionens beslutning, som meddelt ved telex nr. 12 497 af 27. oktober 1995 om nedsættelse af en finansiel fællesskabsstøtte, der tidligere var ydet sagsøgeren, samt om erstatning for det tab, Le Canne hævdede at have lidt som følge af nedsættelsen.
Royscot, Harrison and Domecq submitted claims seeking deduction of the VAT payable on the purchase of motor cars, on the ground that Article 11(4) of the Second Directive and Article 17(6) of the Sixth Directive do not permit the United Kingdom to introduce and retain an exclusion from the right of deduction, such as that contained in the Cars Orders.
Domstolens bemærkninger
The first and second questions
Det bemærkes, at artikel 44, stk. 1, i forordning nr. 4028/86 tillægger Kommissionen beføjelse til at beslutte, at »støtten skal suspenderes, nedsættes eller bortfalde«, såfremt en af de fire i bestemmelsen fastsatte situationer foreligger, navnlig »hvis projektet ikke gennemføres som planlagt«.
Admittedly, as Royscot, Harrison and Domecq submit, Article 11(4) of the Second Directive did not confer on Member States an unlimited discretion to exclude all and any goods and services from the system of the right of deduction and thereby negate the system established by Article 11(1) of that directive.
Det fremgår lige så klart af artikel 7 i Kommissionens forordning (EØF) nr. 1116/88 af 20. april 1988 (herefter »forordning nr. 1116/88«), at de procedurer, der omtales i denne artikel, også skal følges, inden der kan ske suspension, nedsættelse eller bortfald af en støtte i henhold til nævnte artikel 44.
However, in excluding from the right of deduction certain goods such as motor cars, the
Appellanten har anført, at Retten har anvendt artikel 44 og 47 i Rådets forordning (EØF) nr. 4028/86 af 18. december 1986 (herefter »forordning nr. 4028/86«) fejlagtigt, når den udtalte, at de pågældende bestemmelser kun finder anvendelse i tilfælde af en fornyet vurdering af hele det pågældende projekt, men ikke, såfremt vedkommende borger blot ikke har
By its first and second questions, the Court of Appeal is asking essentially whether Article 11 (4) of the Second Directive authorised Member States to introduce or retain, and whether Article 17(6) of the Sixth Directive authorises them to retain, general exclusions from the right to deduct the VAT payable on the purchase of motor cars used by a taxable person for the purposes of his taxable transactions, even though those cars were essential tools in the business of the taxable person concerned, or those cars could not, in a specific case, be used for private purposes by the taxable person concerned.
Når Kommissionen har udstedt retsakt nr. 12 497 uden at følge de procedurer, der er fastsat i artikel 44 og 47 i forordning nr. 4028/86 og i artikel 7 i forordning nr. 1116/88, har Kommissionen ikke overholdt sine forpligtelser i henhold til de nævnte artikler.
United Kingdom has not impaired the general system of the right of deduction, but has made use of an authorisation deriving from Article 11(4) of the Second Directive. This is a fortiori the case inasmuch as cars are goods which, by their nature, are capable of being used exclusively or partially for the private needs of the taxable person or of his staff.
Det bemærkes, at såfremt en oprindelig anmodning er blevet godkendt, kan en beslutning om nedsættelse af det oprindeligt ydede støttebeløb have alvorlige følger for ansøgeren.
Royscot, Harrison and Domecq submit that the standstill clause in the second subparagraph of Article 17(6) of the Sixth Directive is linked to the first sentence of the first subparagraph and that this link is also temporal.
Dette understreger betydningen af, at der følges en procedure som den, der er fastsat i artikel 44 og 47 i forordning nr. 4028/86 og i artikel 7 i forordning nr. 1116/88.
Once the rules envisaged can no longer enter into force, the fouryear period referred to in the first subparagraph having expired, the temporary' discretion of the Member States to maintain national exclusions no longer exists.
Retten har følgelig foretaget en urigtig retsanvendelse ved at antage, at retsakt nr. 12 497 ikke udgjorde en beslutning om nedsættelse, jf. artikel 44, stk. 1, i forordning nr. 4028/86, af den støtte, der oprindelig var ydet appellanten, og at den i den i den nævnte bestemmelse fastsatte procedure derfor ikke fandt anvendelse i sagen. Den anfægtede dom bør følgelig ophæves.
However, it should be noted that the wording of Article 17(6) of the Sixth Directive makes it clear that the authorisation granted to Member States to retain their existing legislation in regard to exclusion from the right of deduction remains in force until such time as the Council has adopted the provisions envisaged by that article.
Kommissionens telex nr. 12 497 af 27. oktober 1995 er ugyldig som følge af manglende iagttagelse af den procedure, der er fastsat i artikel 44, stk 1, og artikel 47 i Rådets forordning (EØF) nr. 4028/86 af 18. december 1986 om fællesskabsforanstaltninger til forbedring og tilpasning af fiskeri- og akvakulturstrukturerne og i artikel 7 i Kommissionens forordning (EØF) nr. 1116/88 af 20. april 1988 om gennemførelsesbestemmelser til beslutninger om støtte til projekter vedrørende fællesskabsforanstaltninger til forbedring og tilpasning af fiskeri- og akvakulturstrukturerne samt til indretning af beskyttede havområder.
Article 11(4) of Second Council Directive 67/228/EEC of 11 April 1967 on the harmonisation of legislation of Member Slates concerning turnover taxes Structure and procedures for application of the common system of value added lax authorised Member Slates to introduce or retain, and Article 17(6) of Sixth Council Directive 77I3881EEC of 17 May 1977 on the harmonisation of the laws of the Member Slates relating to turnover taxes Common system of value added lax: uniform basis of assessment, authorises them to retain, general exclusions from the right to deduct the value added tax payable on the purchase of motor cars used by a taxable person for the purposes of his taxable transactions, even though those cars were essential tools in the business of the taxable person concerned, or those cars could not, in a specific case, be used for private purposes by the taxable person concerned.
Retten
Page 20
Sag T-110/97 Kneissl Dachstein Sportartikel AG / Kommissionen for De Europæiske Fællesskaber Statsstøtte
Case C-327/97 Ρ Christos Apostolidis and Others ν Commission of the European Communities Staff Regulations
6. oktober 1999 for med til omstrukturering — begyndelsestidspunkt -betingelser for støttens forenelighed
(Appeal - Remuneration of First Instance) (Sixth Chamber) contrary to the purpose of those articles of the Staff Regulations.
»Beslutning om tilladelse til statsstøtte søgsmålsfristen i forhold til tredjemand fællesmarkedet« (Anden Udvidede Afdeling)
By application lodged at the Court Registry on 19 September 1997, Mr Apostolidis and 64 other officials and members of the temporary staff of the Commission lodged an appeal against the judgment of the Court of First Instance of 10 July 1997 . in Apostolidis and Others ν Commission, in which that court dismissed their applications for, first, annulment of the Commission's decision rejecting their request that their pay slips for January 1992 be drawn up in compliance with the judgment of the Court of First Instance of 27 October 1994 in Chavane de Da/massy and Others ν Commission and second, compensation for the non-material damage which they claimed to have suffered.
I juli 1995 blev der udarbejdet en omstruktureringsplan for HTM, hvorefter virksomheden i 1997 igen skulle være rentabel.
As the Advocate General has pointed out, it is undisputed that, during the period in question, the cost of living in Karlsruhe was considerably lower than that in Berlin.
Med henblik på anvendelsen af EF-traktatens artikel 92, stk. 3, har Kommissionen fastsat Fællesskabets rammebestemmelser for statsstøtte til redning og omstrukturering af kriseramte virksomheder (herefter »rammebestemmelserne«).
interest in this case, whether the damage which they claim to have suffered existed at the date their action was brought, taking into account the legal situation arising from the changes introduced following the Chavane de Dalmassy judgment.
Den 30. september 1995 fik HTM fra AT udbetalt en rate på 373 mio. ATS (ca. 28 mio. ECU).
It was only after the delivery of that judgment that a new proposal for a regulation, fixing a lower weighting for Karlsruhe, was submitted.
I september 1995 blev omstruktureringen indstillet på grund af en forværring af HTM's situation, og virksomheden blev øjeblikkeligt sat til salg.
The Court of First Instance, in giving its judgment in the Chavane de Dalmass}· case, was not in a position to take account of that factor.
ATs ledelse besluttede at acceptere et tilbud fra Eliasch-gruppen.
Dismisses the appeal in its entirety;
Det østrigske selskab Head Tyrolia Mares (herefter »HTM«) er et holdingselskab for en gruppe virksomheder, der producerer og sælger sportsartikler til vintersport, tennis, dykning og golf.
'On the subject of costs, it should be noted that by virtue of Article 118 of the Court's Rules of Procedure, Article 69 thereof is applicable in the present case, subject to the provisions of Article 122.
Det offentlige holdingselskab Austria Tabakwerke (herefter »AT«) erhvervede i 1993 majoriteten i HTM.
It follows from Article 69(4) that institutions which intervene in the proceedings are to bear their own costs.'
AT tilførte øjeblikkelig ny kapital på 100 mio. USD (ca. 80 mio. ECU). Samme år bevilgede AT HTM et efterstillet aktionærydet lån på 85,25 mio. DEM (ca. 45 mio. ECU), som skulle have stilling som egenkapital.
Accordingly, the Advocate General proposed that each of the parties be ordered to bear its own costs.
Ved skrivelse af 10. oktober 1995 anmodede det østrigske selskab Kneissl Dachstein Sportartikel AG (herefter »Kneissl Dachstein«), der producerer vintersportsartikler, Kommissionen om at undersøge den økonomiske støtte fra AT til HTM.
In this connection, its should be observed that the appellant did provide some evidence of the Commission officials' interference in the management of the project, particulars of which are given in the judgment under appeal. That interference was likely to have had an impact on the smooth running of the project.
For at undgå, at HTM blev erklæret insolvent, måtte AT i april 1995 tilføre koncernen en kapital på 400 mio. ATS (ca. 30 mio. ECU) og
In circumstances such as those, it was for the Commission to show that, notwithstanding the interference in question, the appellant continued to be able to manage the project in a satisfactory manner.
Ved beslutning af 20. december 1995 indledte Kommissionen i medfør af EF-traktatens artikel 93 (nu artikel 88 EF), stk. 2, en procedure med henblik på undersøgelse af foreneligheden med fællesmarkedet — som omstruktureringsstøtte til HTM - af kapitaltilførslerne på 400 mio. ATS
It follows that the Court of First Instance erred in law by requiring the appellant to furnish proof that the Commission officials' actions made it impossible for it to engage in proper cooperation with its partners in the project.
(ca. 30 mio. ECU) i april 1995 og på 1 190 mio. ATS (ca. 88 mio. ECU), der allerede var foretaget eller var fastsat af AT i købekontrakten med Eliasch-gruppen.
information on ecological tourism in Europe, and ordered the applicant to pay the costs;
markedet som selvstændig konkurrent i forhold til de øvrige virksomheder, men at selskabet under alle omstændigheder ville være blevet overtaget af virksomheder uden for vintersportsudstyrsbranchen, hvilket der ikke er ført bevis for.
Refers the case back to the Court of First Instance for it to give judgment on the claim of IPK-München GmbH for annulment of the decision of 3 August 1994;
De bemærkninger, Kneissl Dachstein fremsatte under undersøgelsesproceduren, viser tværtimod en meget stor interesse fra selskabets side i at overtage HTM.
Advocate General Mischo delivered his Opinion at the sitting of the Sixth Chamber on 11 March 1999.
Det er ikke godtgjort, at Kommissionen har anlagt en åbenbart urigtig vurdering ved at antage, at HTM, såfremt støtten ikke blev tilladt, ville kunne forsvinde fra markedet som selvstændig producent.
(Appeal Aquaculture Regidations (EEC) Nos 4028/86 and 1116/88 — Community financial aid — Reduction of aid) (Sixth Chamber) to it and for compensation for the damage suffered as a result of that reduction.